Chapter 306 — Chapter 306
85 sections in this chapter.
ORS 306.310 [Renumbered 305.780]
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[Repealed or reserved.]
ORS 306.320 [Renumbered 305.785]
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[Repealed or reserved.]
ORS 306.330 [Renumbered 306.810]
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[Repealed or reserved.]
ORS 306.340 [1953 c.310 §2; renumbered 305.805]
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PROPERTY TAX EXPENDITURE FUNDING
ORS 306.350 Legislative findings and declarations. (1) The Legislative Assembly finds that
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(a) As a result of section 11, Article XI of the Oregon Constitution, every property tax exemption or special assessment granted by the Legislative Assembly reduces local resources available for local public services. (b) The Legislative Assembly creates property tax exemptions a…
ORS 306.353 Property tax expenditures to be funded. (1) If, for tax years beginning on or after July 1, 2001, a new property tax expenditure is created, or an existing property tax expenditure is expanded, 50 percent of the amount of the property tax revenues of a city, county or special district that are forgone as a result of the new expenditure or expansion shall be funded by amounts appropriated to the Property Tax Expenditure Funding Account established under ORS 306.356
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(2) Subsection (1) of this section applies: (a) Only to the operating taxes, as defined in ORS 310.055, of the city, county or special district. (b) To the extent that the legislative Act creating the new expenditure or expansion also did not offset the loss of revenue by repeali…
ORS 306.356 Property Tax Expenditure Funding Account. The Property Tax Expenditure Funding Account is created in the General Fund. Amounts appropriated to the Property Tax Expenditure Funding Account for the biennium are continuously appropriated to the Department of Revenue for the purpose of making property tax expenditure funding payments as provided in ORS 306.359. [1999 c.821 §3]
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Note: See note under 306.350.
ORS 306.359 Procedures for determining property tax expenditure funding payments. (1)(a) As soon as is practicable after the end of the regular session of the Legislative Assembly, the Department of Revenue shall determine the new expenditures and expansions that are subject to the funding requirements of ORS 306.353
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(b) If an expansion of an existing property tax expenditure is subject to the funding requirements of ORS 306.353, the department shall calculate a cost adjustment factor. The factor shall be a fraction, the numerator of which is the estimated statewide amount of forgone property…
ORS 306.410 [1953 c.211 §1; renumbered 305.810]
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[Repealed or reserved.]
ORS 306.420 [1953 c.211 §2; renumbered 305.815]
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[Repealed or reserved.]
ORS 306.430 [1955 c.772 §2; repealed by 1957 c.528 §8]
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[Repealed or reserved.]
ORS 306.440 [1959 c.332 §§2,3; renumbered 305.820]
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[Repealed or reserved.]
ORS 306.510 [1953 c.708 §1; 1961 c.533 §41; renumbered 306.547]
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[Repealed or reserved.]
ORS 306.515 [1953 c.708 §2; 1959 c.666 §3; 1961 c.533 §42; 1971 c.351 §3; repealed by 1977 c.870 §59]
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[Repealed or reserved.]
ORS 306.520 [1953 c.708 §3; 1965 c.6 §9; repealed by 1977 c.870 §59]
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[Repealed or reserved.]
ORS 306.525 [1953 c.708 §4; repealed by 1977 c.870 §59]
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[Repealed or reserved.]
ORS 306.530 [1953 c.708 §5; 1961 c.533 §43; repealed by 1977 c.870 §59]
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[Repealed or reserved.]
ORS 306.535 [1953 c.708 §6; repealed by 1961 c.533 §57]
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[Repealed or reserved.]
ORS 306.537 [Formerly part of 306.545; repealed by 1977 c.870 §59]
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[Repealed or reserved.]
ORS 306.540 [1953 c.708 §7; repealed by 1961 c.533 §57]
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[Repealed or reserved.]
ORS 306.545 [1953 c.708 §9; 1955 c.264 §1; 1961 c.533 §44; part renumbered 306.537; 1963 c.423 §4; 1967 c.78 §1; 1973 c.305 §10; 1975 c.381 §3; repealed by 1977 c.870 §59]
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[Repealed or reserved.]
ORS 306.547 [Formerly 306.510; 1967 c.78 §8; 1973 c.305 §11; 1975 c.705 §15; repealed by 1977 c.870 §59]
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[Repealed or reserved.]
ORS 306.550 [1953 c.708 §10; repealed by 1961 c.533 §57]
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[Repealed or reserved.]
ORS 306.555 [1953 c.708 §11; repealed by 1961 c.533 §57]
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[Repealed or reserved.]
ORS 306.560 [1953 c.708 §12; 1961 c.533 §45; 1963 c.542 §1; 1973 c.305 §12; repealed by 1977 c.870 §59]
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[Repealed or reserved.]
ORS 306.565 [1953 c.708 §13; repealed by 1961 c.533 §57]
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[Repealed or reserved.]
ORS 306.570 [1953 c.708 §15; 1957 c.325 §1; repealed by 1961 c.533 §57]
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[Repealed or reserved.]
ORS 306.575 [1953 c.708 §14; repealed by 1961 c.533 §57]
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[Repealed or reserved.]
ORS 306.580 [1953 c.708 §17; 1961 c.533 §46; repealed by 1977 c.870 §59]
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[Repealed or reserved.]
ORS 306.710 [1953 c.708 §16; 1961 c.533 §47; renumbered 305.105]
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[Repealed or reserved.]
ORS 306.720 [1957 c.337 §§2,3; renumbered 305.150]
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MISCELLANEOUS PROVISIONS
ORS 306.805 Service of orders of department. (1) Orders of the Department of Revenue in property tax cases shall be served by mailing a copy by certified mail to each taxpayer directly affected, or to the attorney or authorized representative of the taxpayer, except that whenever the number of taxpayers whose property is affected by such order exceeds three, the department may, in its discretion, give notice of the order in either of the following ways
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(a) Mail to each taxpayer a notice of the order, which notice shall contain a general statement as to the effect of the order, the classes or types of property affected and a description of the general area affected, as provided by ORS 308.240; or (b) Cause a notice of the order …
ORS 306.810 [Formerly 306.330; repealed by 1985 c.604 §8]
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[Repealed or reserved.]
ORS 306.815 Tax on transfer of real property prohibited; exceptions. (1) A city, county, district or other political subdivision or municipal corporation of this state shall not impose, by ordinance or other law, a tax or fee upon the transfer of a fee estate in real property, or measured by the consideration paid or received upon transfer of a fee estate in real property
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(2) A tax or fee upon the transfer of a fee estate in real property does not include any fee or charge that becomes due or payable at the time of transfer of a fee estate in real property, unless that fee or charge is imposed upon the right, privilege or act of transferring title…
ORS 306.990 [Subsection (5) of 1959 Replacement Part enacted as 1953 c.211 §3; 1955 c.610 §4; renumbered 305.990]
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