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Below are the most commonly used Oregon Revised Statutes (ORS) chapters with links to their location on the Oregon Legislature website. Next to each ORS is their corresponding Oregon Administrative Rules (OAR) with links to their location on the Secretary of State (SOS) website.


​Personal income/business ​ ​ ​
​Chapter 18 ​Judgments, execution and garnishments ORS OAR
​Chapter 118 ​Estate tax ORS OAR
​Chapter 305 ​General administration of Revenue laws; Appeals ORS OAR
​Chapter 310
​Tax reduction programs ORS OAR
​Chapter 314 ​Income tax ORS OAR
Chapter 315​ ​Personal and corporate tax credits ORS OAR
​Chapter 316
​Personal income tax
ORS OAR
​Chapter 317 ​Corporation excise tax
ORS OAR
​Chapter 318
​Corporate income tax ORS OAR
​Chapter 320
​Miscellaneous taxes ORS OAR
​Chapter 323
​Cigarette and tobacco products ORS OAR
 
​Property tax ​ ​ ​
​Chapter 92 ​Subdivisions and partitions ORS
​Chapter 192 ​Public records ORS OAR
​Chapter 198 ​Special districts ORS OAR
​Chapter 280 ​Local budget ORS OAR
​Chapter 285B ​Enterprise zones ORS OAR
​Chapter 285C ​Enterprise zones
ORS OAR
​Chapter 294 ​Local budget ORS OAR
​Chapter 305 ​General administration of Revenue laws; Appeals
ORS OAR
​Chapter 306 ​Supervision of property ORS OAR
​Chapter 307 ​Property subject to taxation ORS OAR
​Chapter 308 ​Assessment of property for taxation ORS OAR
​Chapter 308A ​Land special assessments ORS OAR
​Chapter 309 ​Equalization of property taxes
ORS OAR
​Chapter 310 ​Levy of property tax ORS OAR
​Chapter 311 ​Collection of property taxes ORS OAR
​Chapter 312 ​Foreclosure of property tax liens ORS OAR
​Chapter 321
​Timber taxes ORS OAR
​Chapter 457 ​Urban renewal ORS OAR