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Or. Rev. Stat. § 307.030

Property subject to assessment generally

Oregon · Oregon Revised Statutes Chapter 307 — Property Subject to Taxation; Exemptions · Status: effective

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Or. Rev. Stat. § 307.030, Property subject to assessment generally, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493410
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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. (2) Except as provided in ORS 308.505 to 308.674, intangible personal property is not subject to assessment and taxation.