On my 1998 Taurus the oil filter is on the front towards the bottom.
It uses a timing chain, not a belt.
According to the 2003 Ford Taurus Owner Guide the ( Motorcraft FL-820-S ) engine oil filter is used for the 3.0 liter - DOHC - V6 engine
Taurus SHO = Ford Taurus SHO (Super High Output). 1989-1991(gen1), 1992-1995(gen2), and 1996-1999(gen3). Yamaha 24valve DOHC 3.0 V6 220hp and 200ft-lbs(1989-1995), Yamaha 24valve DOHC 3.2 V6 220hp and 215ft-lbs(1992-1995), Yamaha 32valve DOHC 3.4 V8 235hp and 230ft-lbs. All 3.0's came with 5-speed manuals and all 3.2's came with 4-speed automatics. All 3.4's came with 4-speed automatics.
The 2009 Ford Taurus has double overhead cam (DOHC).
The 2010 Ford Taurus has double overhead cam (DOHC).
The 2013 Ford Taurus has double overhead cam (DOHC).
The 2014 Ford Taurus has double overhead cam (DOHC).
The 2008 Ford Taurus has double overhead cam (DOHC).
The 2011 Ford Taurus has double overhead cam (DOHC).
The 2012 Ford Taurus has double overhead cam (DOHC).
According to the 2001 Ford Taurus Owner Guide : With engine oil filter change : The 3.0 liter DOHC , " Duratec " V6 engine uses the ( Motorcraft FL-820-S ) engine oil filter with ( 5.2 liters / 5.5 U.S. quarts of 5W-20 )
According to the 2000 Ford Taurus Owner Guide : For the 3.0 L , DOHC , " Duratec " V6 engine : With engine oil filter change : ( 5.2 litres / 5.5 U.S. quarts )