§ 307.010 Definitions of land and real property for state property tax laws; timber and mineral interests
§ 307.020 Definitions of intangible personal property and tangible personal property for state property tax laws; inapplicability to centrally assessed persons
§ 307.021 Definition of manufactured structure for ORS chapters 305, 307, 308, 310 and 311
§ 307.022 Qualification for exemption of property of certain limited liability companies
§ 307.030 Property subject to assessment generally
§ 307.032 Maximum assessed value and assessed value of partially exempt property and specially assessed property
§ 307.035 Publishing summary of certain exempt real property
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Terms Used In Oregon Statutes > Chapter 307 > General Provisions

  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fee simple: Absolute title to property with no limitations or restrictions regarding the person who may inherit it.
  • Grantor: The person who establishes a trust and places property into it.
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.