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40,990 sections across 3,080 Oregon regulatory chapters.
R.150-307-150-307-0230 Valuation of Summer Home Properties
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150-307-0230 Valuation of Summer Home Properties (1) Real property belonging to the United States leased for summer homes is exempt from taxation. This exemption applies only to the land. Leased fee and leasehold (or possessory) interests in the land are exempt. No value for land…
R.150-307-150-307-0240 Exception To Taxable Personal Property
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150-307-0240 Exception To Taxable Personal Property (1) Tangible personal property is assessed and taxed unless statutes specifically grant an exemption. (2) “Use” of the property is the determining factor for granting an exemption. (a) Tangible personal property used exclusively…
R.150-307-150-307-0250 Water Association Qualifications
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150-307-0250 Water Association Qualifications (1) For purposes of ORS 307.210: (a) “Water Associations” are wholly mutual or cooperative in character and have the following characteristics: (A) Each incorporated association is organized as a wholly mutual or cooperative associati…