Oregon Statutes 307.030 – Property subject to assessment generally
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(1) All real property within this state and all tangible personal property situated within this state, except as otherwise provided by law, shall be subject to assessment and taxation in equal and ratable proportion.
Terms Used In Oregon Statutes 307.030
- 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.
(2) Except as provided in ORS § 308.505 to 308.674, intangible personal property is not subject to assessment and taxation. [Amended by 1993 c.353 § 2; 1997 c.154 § 28]