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U.S. State Codes
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Oregon
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Volume : 08 - Revenue and T...
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Chapter 308 - Assessment of...
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Section 308.120 - Partnership property; liabili...
Section 308.120 - Partnership property; liability of either partner for whole tax.
OR Rev Stat § 308.120 (2019) (N/A)
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Section 308.115 - Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax; exception for actively mined interests; separately owned improvements separately assessed.
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Section 308.125 - Undivided interest; assessment; ownership of less than one forty-eighth interest.