Oregon Revised Statutes
As used in the property tax laws of this state: “Land” means land in its natural state. For purposes of assessment of property subject to assessment at assessed value under ORS 308.146, land includes any site development made to the land. As used in this paragraph, “site development” includes fill, grading, leveling, underground utilities, underground utili…
As used in the property tax laws of this state, unless otherwise specifically provided: “Intangible personal property” or “intangibles” includes but is not limited to: Money at interest, bonds, notes, claims, demands and all other evidences of indebtedness, secured or unsecured, including notes, bonds or certificates secured by mortgages. All shares of st…
As used in this chapter and ORS chapters 305, 308, 310 and 311, “manufactured structure” means: A manufactured dwelling as defined in ORS 446.003; A structure that would meet the definition of “manufactured dwelling” in ORS 446.003 except that the structure is being used for other than residential purposes; A prefabricated structure, as defined in ORS 455…
For purposes of the property tax laws of this state, the property of a limited liability company qualifies for an exemption from ad valorem property taxation or special assessment: If the limited liability company is wholly owned by one or more nonprofit corporations or entities whose property is exempt from taxation under ORS 307.090; If the property, if …
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. Except as provided in ORS 308.505 to 308.674, intangible personal property is not subject to assessment and taxation.
Unless determined under a provision of law governing the partial exemption that applies to the property, the maximum assessed value and assessed value of partially exempt property shall be determined as follows: The maximum assessed value: For the first tax year in which the property is partially exempt, shall equal the real market value of the property, r…
The assessor shall list and evaluate all real properties exempt from taxation under ORS 307.090, 307.120, 307.130, 307.140, 307.147, 307.150 and 307.160 and summarize the valuations of such properties in connection with the published summary of each year of assessed valuations of taxable properties of the county. EXEMPTIONS (Public Properties)
As used in this section, “United States” means the federal government or an agency or instrumentality of the federal government. Except as provided in ORS 307.050, 307.060, 307.070 and 307.080, all property of the United States, its agencies or instrumentalities, is exempt from taxation to the extent that taxation of the property is forbidden by law. Notwi…
Whenever real and personal property of the United States or any department or agency of the United States is the subject of a contract of sale or other agreement whereby on certain payments being made the legal title is or may be acquired by any person and that person uses and possesses the property or has the right of present use and possession, then a real…
Real and personal property of the United States or any department or agency of the United States held by any person under a lease or other interest or estate less than a fee simple, other than under a contract of sale, shall have a real market value determined under ORS 308.232, subject only to deduction for restricted use. The property shall have an assesse…
The assessor must assess all improvements on lands, the fee of which is still vested in the United States, as personal property until the settler thereon or claimant thereof has made final proof. After final proof has been made, and a certificate issued therefor, the land itself must be assessed, notwithstanding the patent has not been issued.
Except for the improvements, machinery and buildings thereon, mining claims are exempt from taxation prior to obtaining a patent therefor from the United States.
Except as provided by law, all property of the state and all public or corporate property used or intended for corporate purposes of the several counties, cities, towns, school districts, irrigation districts, drainage districts, ports, water districts, housing authorities, public universities listed in ORS 352.002 and all other public or municipal corporati…
As used in this section, “property of a housing authority” includes, but is not limited to: Property that is held under lease or lease purchase agreement by the housing authority; and Property of a partnership, nonprofit corporation or limited liability company for which the housing authority is a general partner, limited partner, director, member, manager…
Any portion of state property that is used during the tax year for parking on a rental or fee basis to private individuals is subject to ad valorem taxation. The real market value of such portion shall be computed by determining that percentage which the total of receipts from private use bears to the total of receipts from all use of the property. The asse…
Whenever real and personal property of the state or any institution or department thereof, or any county, municipal corporation or political subdivision of the state is the subject of a contract of sale or other agreement whereby on certain payments being made the legal title is or may be acquired by any person and such person uses and possesses such propert…
Property used for a natural gas pipeline extension project is exempt from ad valorem property taxation if: The project receives or has received moneys from the Oregon Unified International Trade Fund to pay any portion of the project; The length of the pipeline, including additions or improvements, does not exceed 115 miles; and The owner of the property …
Except as provided in ORS 307.120, all real and personal property of this state or any institution or department thereof or of any county or city, town or other municipal corporation or political subdivision of this state, held under a lease or other interest or estate less than a fee simple, by any person whose real property, if any, is taxable, except empl…
Real or personal property of a taxable owner held under lease, sublease or lease-purchase agreement by an institution, organization or public body, other than the State of Oregon, or a public university listed in ORS 352.002, granted exemption or the right to claim exemption for any of its property under ORS 307.090, 307.130, 307.136, 307.140, 307.145, 307.1…
Subject to approval by the appropriate granting authority under subsection (4) of this section, the following real or personal property owned or being purchased under contract by any nonprofit corporation meeting the requirements of subsection (2) of this section shall be exempt from taxation: The real or personal property, or proportion thereof, as is actu…
Upon compliance with ORS 307.162, the wastewater treatment facilities, sewage treatment facilities and all other property used for the purpose of wastewater treatment or sewage treatment, including the land underneath the facilities, shall be exempt from taxation if: Owned by a nonprofit corporation that was in existence as of January 1, 1997; and The nonp…
Real property owned or leased by any municipality and real and personal property owned or leased by any dock commission of any city or by any airport district or port organized under the laws of this state is exempt from taxation to the extent to which such property is: Leased, subleased, rented or preferentially assigned for the purpose of the berthing of …
Except as provided in subsection (4) of this section, real or personal property that the Oregon Business Development Commission, acting pursuant to ORS 285C.606, has determined is an eligible project under ORS 285C.600 to 285C.635 shall be subject to assessment and taxation as provided in this section. The following portions of the real market value of the …
All the real and personal property of districts, organizations, associations and agencies organized for the purposes of forest protection and fire suppression under ORS chapter 477 is exempt from taxation if such property is used exclusively for such protection and suppression.
(Institutional, Religious, Fraternal, Interment Properties)
As used in this section: “Art museum” means a nonprofit corporation organized to display works of art to the public. “Nonprofit corporation” means a corporation that: Is organized not for profit, pursuant to ORS chapter 65 or any predecessor of ORS chapter 65; or Is organized and operated as described under section 501(c) of the Internal Revenue Code as …
For the purposes of ORS 307.136, “fraternal organization” means a corporation: Organized as a corporation not for profit under the laws of any state or national government; That is not solely a social club but is established under the lodge system with a ritualistic form of work and a representative form of government; That regularly engages in or provide…
Upon compliance with ORS 307.162, the following property owned or being purchased by fraternal organizations shall be exempt from taxation: All the real or personal property, or portion thereof, which is actually occupied or used in fraternal or lodge work or for entertainment and recreational purposes by one or more fraternal organizations, except that pro…
Upon compliance with ORS 307.162, the following property owned or being purchased by religious organizations shall be exempt from taxation: All houses of public worship and other additional buildings and property used solely for administration, education, literary, benevolent, charitable, entertainment and recreational purposes by religious organizations, t…
If not otherwise exempt by law, upon compliance with ORS 307.162, the child care facilities, schools, academies and student housing accommodations, owned or being purchased by incorporated eleemosynary institutions or by incorporated religious organizations, used exclusively by such institutions or organizations for or in immediate connection with educationa…
For purposes of this section: “Nonprofit corporation” means a corporation that: Is organized not for profit, pursuant to ORS chapter 65 or any predecessor of ORS chapter 65; or Is organized and operated as described under section 501(c) of the Internal Revenue Code as defined in ORS 305.842. “Senior services center” means property that: Is owned or bein…
Notwithstanding ORS 307.022, upon compliance with ORS 307.162, the following property is exempt from taxation: Burial grounds, tombs and rights of burial, and lands and buildings on the land, not exceeding 30 acres, used for the sole purpose of a crematory or alternative disposition facility, as defined in ORS 97.010, and for burial of incinerated or reduce…
Land that is exempt from ad valorem property tax under ORS 97.660, 307.140 (3) or 307.150 that ceases to be used or held exclusively for cemetery or crematory purposes shall be subject to assessment and taxation uniformly with real property of nonexempt ownerships. There shall be added to the next general property tax roll, to be collected and distributed i…
Notwithstanding ORS 92.095, 307.155 and 311.411, if land that is exempt under ORS 307.150 ceases to be used or held exclusively for cemetery or crematory purposes, the additional taxes that would otherwise be due under ORS 307.155 (2) shall remain a potential tax liability that is not imposed if: As of the date of sale or other transfer of title to the land…
Upon compliance with ORS 307.162, all public libraries and the personal property belonging thereto and connected therewith, and the real property belonging thereto and upon which the library is situated shall be exempt from taxation.
Before any real or personal property may be exempted from taxation under ORS 307.092, 307.110 (3)(h), 307.115, 307.118, 307.130 to 307.140, 307.145, 307.147, 307.150, 307.160, 307.181 (3), 307.513, 307.555 or 307.580 for any tax year, the institution, organization or person entitled to claim the exemption must file a claim with the county assessor, on or bef…
(Leased Public or Institutional Property)
If property is owned or being purchased by an institution, organization or public body that is granted exemption or the right to claim exemption for any of its property under a provision of law contained in this chapter, and the institution, organization or public body leases or otherwise grants the use and possession of the property to another institution, …
Notwithstanding ORS 307.110, all land leased by any person from the State Land Board or agency with authority over land under ORS 273.141 is exempt from taxation. As used in this section “land” means the land itself, above or under water, but does not include: Any buildings, structures, improvements, machinery, equipment or fixtures erected upon, under, ab…
Any sports facility owned by a city with a population of at least 500,000 is exempt from taxation, even if leased to or operated by a taxpaying entity. (Alternative Energy Systems)
As used in this section: “Alternative energy system” means property consisting of solar, geothermal, wind, water, fuel cell or methane gas energy systems for the purpose of heating, cooling or generating electricity. “Community solar project” has the meaning given that term in ORS 757.386. The following property is exempt from ad valorem property taxation…
The real property of all Indians residing upon Indian reservations who have not severed their tribal relations or taken lands in severalty, except lands held by them by purchase or inheritance, and situated on an Indian reservation, is exempt from taxation. However, the lands owned or held by Indians in severalty upon any Indian reservation and the personal …
Land acquired by an Indian tribe by purchase, gift or without consideration is exempt from taxation if: The land is located within the ancient tribal boundaries of the tribe; and Acquisition of the land by the United States in trust status has been requested or is in process. The exemption granted under this subsection ceases if the federal government ent…
Notwithstanding ORS 307.060, real property used and occupied by commercial recreation facility operators under permits issued pursuant to the Acts of June 4, 1897 (16 U.S.C. 551), and March 4, 1915 (16 U.S.C. 497), as amended, is exempt from ad valorem property taxation. This section does not apply to improvements on real property described in this section. …
Notwithstanding ORS 307.060, there shall be exempt from property taxation real property of the United States used and occupied for summer homes under a permit issued pursuant to the Act of March 4, 1915, ch. 144 (16 U.S.C. 497), as amended, but improvements thereon are subject to taxation. Note: See second note under 307.182.
Notwithstanding ORS 307.060, there shall be exempt from property taxation real property of the United States used and occupied for summer homes under a lease issued pursuant to the Act of June 1, 1938 (52 Stat. 609; 43 U.S.C. 682a), as amended, or Public Law 94-579, Title III, section 302, October 21, 1976, 90 Stat. 2762 (43 U.S.C. 1732), but improvements th…
All items of tangible personal property held by the owner, or for delivery by a vendor to the owner, for personal use, benefit or enjoyment, are exempt from taxation. The exemption provided in subsection (1) of this section does not apply to: Any tangible personal property held by the owner, wholly or partially for use or sale in the ordinary course of a t…
All furniture, goods and furnishings owned by or situated in and used solely by a fraternity, sorority, student housing cooperative or student living organization is exempt from taxation if such fraternity, sorority, student housing cooperative or student living organization furnishes living quarters for students attending institutions of higher education an…
Communications equipment, emergency response equipment and other tangible personal property is exempt from ad valorem property taxation if the equipment or property is: Acquired or used primarily for the purposes of responding to and maintaining the capability to respond to shipboard fires or oil spills in navigable waters; Owned by a nonprofit corporation…
All lands within the boundary of any county road, and all dedicated streets and alleys in any incorporated or unincorporated city or town, or town plat, within this state, are exempt from assessment and taxation while used for such purposes. (Mobile Home or Manufactured Dwelling Parks)
Notwithstanding any other provision of law granting an exemption from property taxation, specific works or improvements to provide mobile home or manufactured dwelling parks as defined in ORS 446.003 that are financed from the proceeds of revenue bonds issued by the Housing and Community Services Department under ORS 456.548 to 456.828 shall not be eligible …
(Water Associations)
After the county assessor has approved an application for exemption filed under this section, all property consisting of land, improvements, fixtures, equipment or supplies, including dams and dikes, owned by any association of persons, wholly mutual or cooperative in character, whether incorporated or unincorporated, used primarily in storing, conveying and…
As used in ORS 307.213 to 307.237: “Agency loan” means a loan made by the Housing and Community Services Department pursuant to a program adopted under ORS 307.221. “Assessor,” “tax collector” and “treasurer” mean the individual filling that county office so named or any county officer performing the functions of the office under another name. “County tax…
A sponsoring jurisdiction may adopt by ordinance or resolution a project funding program under which the sponsoring jurisdiction awards project grants and makes project loans to developers for eligible costs. Before adopting the project funding program, the sponsoring jurisdiction shall consult with the governing body of any city or county with territory in…
A sponsoring jurisdiction that adopts a project funding program pursuant to ORS 307.214 shall prescribe an application process, including forms and deadlines, by which a developer may apply for project funding with respect to an eligible housing project. An application for project funding must include, at a minimum: A description of the eligible housing pr…
Upon request of the sponsoring jurisdiction under ORS 307.216, the assessor of the county in which is located the eligible housing project to which an application being reviewed under ORS 307.216 relates shall: Using the last certified assessment roll for the property tax year in which the application is received under ORS 307.216: Determine the amount of …
The Housing and Community Services Department shall develop a program to make agency loans to sponsoring jurisdictions to fund project grants and project loans awarded under the sponsoring jurisdiction’s project funding program adopted pursuant to ORS 307.214. The agency loans shall be interest free for the term set by the sponsoring jurisdiction under ORS …
For purposes of ORS 307.213 to 307.237, a sponsoring jurisdiction may enter into an agency loan agreement with the Housing and Community Services Department under ORS 307.221 under which the sponsoring jurisdiction pledges its full faith and credit and taxing authority and any alternative source of revenue, other than the fee payable under ORS 307.231, that …
Upon entering into an agency loan agreement with the Housing and Community Services Department under ORS 307.221, a sponsoring jurisdiction shall offer a project funding agreement to each developer whose application for project funding was approved under ORS 307.216 (5)(b). The project funding agreement shall: Include a project grant award or project loan …
Upon receipt of the copy of a project grant agreement and ordinance or resolution from the sponsoring jurisdiction under ORS 307.225 (5), the assessor of the county in which eligible housing project property is located shall: Exempt the eligible housing project property in accordance with this section; Assess and tax the nonexempt property in the tax accou…
Repayment of agency loans made under ORS 307.221 shall begin, in accordance with ORS 307.231, after completion of the eligible housing project funded by the project grant or project loan to which the agency loan relates, or after another date or other circumstances agreed to by the parties to a project funding agreement under ORS 307.223. The sponsoring jur…
Unless repayment of the agency loan made under ORS 307.221 has been otherwise provided for under ORS 307.223, the fee payer for eligible housing project property that has been granted exemption under ORS 307.227 shall pay an annual fee for the term that shall be the presumptive number of property tax years for which the property is granted exemption under OR…
A developer that received a project grant award under ORS 307.225 shall become liable for immediate payment of outstanding annual fee payments, if any, imposed under ORS 307.231 for the entire term of the fee if: The developer has not completed the eligible housing project within three years following the date on which the project grant moneys were distribu…
Not later than June 30 of each year in which a project funding agreement entered into under ORS 307.225 is in effect, a developer that is party to the agreement shall submit a report to the sponsoring jurisdiction in which the eligible housing project is located that contains: The status of the construction or conversion of the eligible housing project prop…
The Housing Project Revolving Loan Fund is established in the State Treasury, separate and distinct from the General Fund. Interest earned by the Housing Project Revolving Loan Fund shall be credited to the fund. Moneys in the fund may be invested as provided by ORS 293.701 to 293.857, and the earnings from the investments shall be credited to the fund. Mo…
(Nonprofit Corporation Housing for Elderly Persons)
The purpose of ORS 307.241 to 307.248 is to assist private nonprofit corporations to provide permanent housing, recreational and social facilities, and care to elderly persons. The Legislative Assembly finds that the housing and related facilities furnished by private nonprofit corporations provide inherent benefits that justify the funded property tax exemp…
Upon compliance with this section, whenever a corporation, as described in ORS 307.375, is receiving or has received any federal or state financial assistance, such as a loan, mortgage insurance, aid to construction, rent supplement or otherwise, under the following federal or state laws, the property owned or being purchased by that corporation in actual us…
Except as provided under paragraph (b) of this subsection, the exemption allowed by ORS 307.242 shall apply only to property, consisting of land and improvements, where the process of construction of the improvements on the land is commenced after January 1, 1977, or to property acquired after January 1, 1977. The exemption allowed by ORS 307.242 (1)(e) sha…
The assessor shall compute and list the value and compute and list the amount of tax which would have been charged on each property receiving an exemption under ORS 307.242 had the property not received an exemption. On or before October 15, the county assessor shall certify the total amounts so computed for each county to the Department of Revenue and to th…
The funded property tax exemption granted under ORS 307.241 to 307.248 may not be granted in any year following a year for which the corporation has failed to satisfy the county assessor or the Department of Revenue that the exemption granted in the previous year has been reflected by a reduction in the amount of rent that would otherwise be paid for occupan…
Amounts necessary to make the payments authorized by ORS 307.244 shall be transferred to a suspense account established under ORS 293.445. Moneys in the suspense account are continuously appropriated to the Department of Revenue to carry out the purposes of ORS 307.241 to 307.248. Of the total amount transferred to the suspense account referred to in subsec…
As used in this section and ORS 307.260, 307.262 and 307.270, “veteran” has the meaning given that term in ORS 408.225. Upon compliance with ORS 307.260, there shall be exempt from taxation not to exceed $15,000 of the assessed value of the homestead or personal property of any of the following residents of this state other than those described in subsectio…
Each veteran or surviving spouse qualifying for the exemption under ORS 307.250 shall file with the county assessor, on forms supplied by the assessor, a claim therefor in writing on or before April 1 of the assessment year for which the exemption is claimed, except that when the property designated is acquired after March 1 but prior to July 1 the claim sha…
Notwithstanding ORS 307.260, if a veteran receives notice of certification from the United States Department of Veterans Affairs or any branch of the Armed Forces of the United States that the veteran has disabilities of 40 percent or more as of a date set forth in the certification, the veteran may obtain the exemption set forth in ORS 307.250 for each tax …
The exemption under ORS 307.250 applies to property a veteran or surviving spouse owns or has in possession under a recorded contract of purchase. The exemption first applies to the homestead of the veteran or surviving spouse and then to the personal property of the veteran or surviving spouse. Property of the spouse of the veteran is deemed the homestead o…
Allowance of the exemption, under ORS 307.250, in any year shall not have the effect of canceling or permitting the cancellation of any tax levied in any prior year.
The surviving spouse remaining unmarried of any honorably discharged veteran of the Civil War or the Spanish War, who is pensioned and actually resides in a homestead, is entitled to an exemption of $2,000 of the taxable value of such homestead, in addition to the exemption from taxes on real property otherwise provided by law for such surviving spouse.
(Active Duty Military Service)
Upon compliance with ORS 307.289, there shall be exempt from taxation up to $60,000 of the assessed value of the homestead of any resident of this state who is: Serving in the Oregon National Guard, military reserve forces or organized militia of any other state or territory of the United States; and Performing service: Under Title 10 of the United States…
Each person qualifying for the exemption under ORS 307.286 shall file with the county assessor, on forms supplied by the assessor, a claim in writing on or before August 1 following the end of the tax year for which the exemption is claimed. The claim shall set out the basis of the claim and designate the property to which the exemption may apply. Claims fo…
(Surviving Spouses of Certain Public Safety Officers)
As used in this section: “Fire service professional,” “police officer” and “reserve officer” have the meanings given those terms in ORS 181A.355. “Homestead” means the owner-occupied principal dwelling, either real or personal property, owned by a surviving spouse and the tax lot upon which the dwelling is located. “Surviving spouse” means the spouse of a…
(Deciduous Plants; Agricultural Products)
Nursery stock, as defined in ORS 571.005 (5), whether bare root, or whether balled or heeled or growing in containers in or upon the ground, is exempt from ad valorem taxation in the hands of the grower or wholesalers.
The value of any deciduous trees, shrubs, plants or crops, whether annual or perennial, and any cultured Christmas trees, as defined in ORS 215.203, or timber described under ORS 321.267 (3) or 321.824 (3), growing upon agricultural land devoted to agricultural purposes, shall be exempt from assessment and taxation and shall not be deemed real property under…
The items of personal property described in subsection (2) of this section which, on the assessment date, are owned and in the actual or constructive possession of the farmer who produced them or who has procured them for use or consumption in the farm operations of the farmer, shall be exempt from taxation. The items referred to in subsection (1) of this s…
Except for property centrally assessed by the Department of Revenue, each new building or structure or addition to an existing building or structure is exempt from taxation for each assessment year of not more than two consecutive years if the building, structure or addition: Is in the process of construction on January 1; Is not in use or occupancy on Jan…
The property described in ORS 307.330 shall be listed for ad valorem property taxation, but the assessor shall cancel the assessment for any assessment year upon receipt of sufficient documentary proof that the property meets all of the conditions contained in ORS 307.330. Such proof shall be filed with the assessor on or before April 1 of such year. No canc…
(Nonprofit Homes for Elderly Persons)
In aid of veterans tax exemptions, subject to the conditions prescribed in ORS 307.370 to 307.385 and 308.490, there shall be exempt from taxation the personal property and a portion of the real property computed as provided in ORS 307.380, owned or being purchased under a contract by a corporation described in ORS 307.375 which is actually and exclusively o…
The exemption provided in ORS 307.370 may be permitted only as to a corporation organized and operated only for the purpose of furnishing permanent residential, recreational and social facilities primarily for elderly persons, that: Is organized not for profit, pursuant to ORS chapter 65 or any statute repealed by chapter 580, Oregon Laws 1959; Receives no…
Each corporation described in ORS 307.375, claiming the personal property tax exemption pursuant to ORS 307.370, shall file with the county assessor, on forms supplied by the assessor, a written claim therefor in duplicate on or before April 1 of each year in which the exemption is claimed, except that when the property designated is acquired after March 1 a…
Not later than December 15 of each year, a corporation that has received a real property exemption for the current year under ORS 307.370 shall credit the account of each resident of a facility whose living unit was taken into account in determining the real property exemption. The amount of the credit must equal the amount of real property taxes that would …
Mobile field incinerators owned by farmers or by groups of farmers that are exclusively used for sanitizing grass seed fields by means other than open field burning shall be exempt from taxation if they are purchased within five years after they are certified as a feasible alternative to open field burnings by the Department of Environmental Quality pursuant…
Radio communications equipment, meteorological equipment or other tangible personal property used in connection with the operation of the field burning smoke management program established under ORS 468A.555 to 468A.620 and 468A.992 is exempt from ad valorem property taxation.
The following property is exempt from ad valorem property taxation: Farm machinery and equipment used or held for use primarily in the preparation of land or the planting, raising, cultivating, irrigating, harvesting or placing in storage of farm crops; Farm machinery and equipment used or held for use primarily for the purpose of: Feeding or breeding liv…
The following items of real property machinery and equipment or tangible personal property are exempt from ad valorem property taxation: Frost control systems used in agricultural or horticultural activities carried on by the farmer; Trellises used for hops, beans or fruit or for other agricultural or horticultural purposes; Hop harvesting equipment, incl…
Center pivots, wheel lines or movable set lines are exempt from ad valorem property taxation. As used in this section: “Center pivot” means a piece of self-propelled machinery that rotates around a riser for the purpose of sprinkling a circular tract of land. “Center pivot” includes all of the component parts of the center pivot irrigation system that are …
Items of tangible personal property consisting of inventory, including but not limited to materials, supplies, containers, goods in process, finished goods and other personal property owned by or in possession of the taxpayer, that are or will become part of the stock in trade of the taxpayer held for sale in the ordinary course of business, are exempt from …
Any beverage container having a refund value as required under ORS 459A.700 to 459A.754 is exempt from ad valorem taxation. (Pollution Control Facilities)
A pollution control facility or facilities which have been constructed in accordance with the requirements of ORS 468.165 (1), and have been certified by the Environmental Quality Commission pursuant to ORS 468.170 are exempt to the extent of the highest percentage figure certified by the Environmental Quality Commission as the portion of the actual cost pro…
Before any exemption from taxation is allowed under ORS 307.405, the person claiming the exemption shall file with the county assessor a written claim for such exemption prepared on a form prescribed by the Department of Revenue and furnished by the assessor, and shall file with the assessor with the first claim for exemption the certificate issued by the En…
Upon receipt of notice of the revocation of a certification of a pollution control facility pursuant to ORS 468.185 (1)(a), the county assessor shall proceed to correct the assessment and tax roll or rolls from which the facility was omitted from taxation, in the manner provided in ORS 311.216 to 311.232, and in all cases shall add interest in the manner pro…
The land, but not the improvements to the land, within the area described by ORS 390.770 is exempt from taxation. (Food Processing Equipment)
The Legislative Assembly finds that food processing activities make significant contributions to the economy of this state and are important in supporting and maintaining a high level of agricultural diversity, upon which consistent economic performance is based. The Legislative Assembly declares that a property tax exemption for qualified real property mach…
As used in ORS 307.453 to 307.459: “Assessor” means the county assessor, or the Department of Revenue if under ORS 306.126 the department is responsible for appraisal of the facility at which the qualified machinery and equipment is located. “Bakery product” has the meaning given that term in ORS 625.010. “Dairy products” has the meaning given that term i…
At the request of a food processor or on the State Department of Agriculture’s own initiative, the department shall certify the eligibility of qualified machinery and equipment for exemption under ORS 307.455. The method of certification under this section shall be provided by rules adopted by the State Department of Agriculture, after consultation with the…
Notwithstanding ORS 307.455, the governing body of a city or county may adopt an ordinance or resolution that: Changes, but not above 100 percent, the percentage of exemption granted under ORS 307.455 or changes, but not above five years, the number of property tax years for which the exemption may be granted; or Renders the exemption granted under ORS 307…
The Department of Revenue and the State Department of Agriculture may adopt rules to implement the provisions of ORS 307.455, 307.457 and 307.458.
(Student Housing)
Upon compliance with subsection (2) of this section, student housing shall be exempt from all ad valorem property taxes levied by a school district, a county education bond district, an education service district, a community college service district or a community college district. As used in this subsection, “student housing” means housing that is: Rente…
Any taxpayer may apply to the Director of the Department of Revenue for a recommendation that the value of certain property be: Stricken from the assessment roll and that any taxes assessed against such property be stricken from the tax roll on the grounds of hardship; or Redetermined pursuant to ORS 308.146 (6). As used in this section, “hardship” means …
As used in ORS 307.480 to 307.510 unless the context requires otherwise: “Agricultural workforce housing” means housing: That is limited to occupancy by agricultural workers, including agricultural workers who are retired or disabled, and the immediate family members of the agricultural workers; and No dwelling unit of which is occupied by a relative of t…
Subject to ORS 307.490 and 307.495, there shall be exempt from taxation the assessed value of all real and personal property of eligible agricultural workforce housing, an eligible child care facility or an eligible farm labor camp.
In lieu of real and personal property taxes, each nonprofit corporation granted tax exemption under ORS 307.485 shall: Pay to the treasurer of the county on or before November 15 an amount equal to 10 percent of the rentals for the period ending the preceding October 15; and Submit with the remittance a form supplied by the Department of Revenue that state…
A nonprofit corporation claiming exemption under ORS 307.485 shall file with the county assessor two copies of a written claim for exemption on or before April 1 of each assessment year for which the exemption is claimed. Notwithstanding paragraph (a) of this subsection, if the property for which exemption is claimed is acquired after March 1 and before Jul…
Upon receipt of a claim, or any subsequent rental statement, filed under ORS 307.495, the county assessor may request the Department of Revenue to review the information included in the rental statement. The department may verify and modify the information.
The appropriate authority under the Oregon Safe Employment Act shall cause an inspection to be made of any farm labor camp that has filed for an exemption at any time prior to August 15. If the conditions of the camp would not justify verification of compliance with the health code for farm labor camps, even though verification has been made under ORS 307.50…
Any taxpayer aggrieved by any decision under ORS 307.480 to 307.510 may appeal to the tax court within the time provided and in the manner specified by ORS 305.404 to 305.560. (Filing Deadline for Certain Programs)
Notice of approval of an application for exemption or special assessment, and any additional information required, under ORS 307.515 to 307.535, 307.540 to 307.548, 307.600 to 307.637, 307.651 to 307.687, 307.841 to 307.867 or 308.450 to 308.481 must be filed with the assessor by the entity issuing the notice of approval on or before April 1 immediately prec…
Upon compliance with ORS 307.162, land acquired and held by a nonprofit corporation as defined in ORS 307.130 for the purpose of building on the land one or more residences to be sold to individuals whose income is not greater than 80 percent of area median income, adjusted for family size, as determined by the Housing and Community Services Department, shal…
As used in ORS 307.515 to 307.523: “Governing body” means the city or county legislative body having jurisdiction over the property for which an exemption may be applied for under ORS 307.515 to 307.523. “Lender” means the provider of a loan secured by the recorded deed of trust or recorded mortgage made to finance the purchase, construction or rehabilitat…
Property or a portion of the property is exempt from taxation as provided under ORS 307.515 to 307.523 if: The property is: Offered for rent; or Held for the purpose of developing low income rental housing, for a period not exceeding a reasonable maximum period, if any, adopted by the governing body; The property, if occupied, is occupied solely by low i…
Property or a portion of property is exempt from taxation as provided under ORS 307.515 to 307.523 if: The property, if unoccupied, is: Offered for rental solely as a residence for low income persons; or Held for the purpose of developing low income rental housing, for a period not exceeding a reasonable maximum period, if any, adopted by the governing bo…
Except as provided in subsection (2) of this section, the exemptions granted under ORS 307.515 to 307.523 apply only to the tax levy of a governing body that adopts the provisions of ORS 307.515 to 307.523. At the time of adoption, the governing body shall elect a definition of “low income” under ORS 307.515. The exemptions granted under ORS 307.515 to 307.…
Property or a portion of property owned by a limited equity cooperative is exempt from taxation as provided under ORS 307.515 to 307.523 if: The property is occupied by low income persons holding a proprietary lease in the limited equity cooperative; The charges paid by the occupant to the limited equity cooperative for occupancy reflect the full value of …
A person seeking the exemption granted under ORS 307.515 to 307.523 must file an application for exemption with the governing body. The exemption, if granted, shall be for a period of 20 years. The application must be filed as set forth in ORS 307.523 and must include the following information, as applicable: A description of the property or a portion of t…
Application shall be made on or before December 1 of the calendar year immediately preceding the first assessment year for which exemption is requested, and shall be accompanied by the application fee required under ORS 307.527. However, if the property is acquired after November 1, the application shall be made within 30 days after the date of acquisition. …
In addition to any other provision of law, if a landlord violates ORS 307.517 (1)(c), a tenant may recover damages in an amount triple the actual damages sustained as a result of the violation. The court may award reasonable attorney fees to the prevailing party in an action under this section.
Final action upon an application by the governing body shall be in the form of an ordinance or resolution that shall contain the owner’s name and address, a description of the housing unit, either the legal description of the property or the county assessor’s property account number, any specific conditions upon which the approval of the application is based…
Except as provided in ORS 307.531, if, after an application for exemption under ORS 307.517 has been approved under ORS 307.527, the governing body finds that construction or development of the exempt property differs from the construction or development described in the application for exemption, or is not completed on or before July 1, 2030, or that any pr…
An exemption granted under ORS 307.515 to 307.523 shall be immediately terminated and additional taxes imposed as provided in ORS 307.531 if the exempt property: Is being held for future development of low income rental housing; and Is used for any purpose other than the provision of low income rental housing.
If, after application has been approved under ORS 307.527, a declaration as defined in ORS 100.005 with respect to the property is presented to the county assessor or tax collector for approval under ORS 100.110, or if the governing body should file its termination findings with the county assessor pursuant to ORS 307.529: The exemption granted the housing …
Review of a denial of an application under ORS 307.527, or of the termination of an exemption under ORS 307.529, shall be as provided by ORS 34.010 to 34.100. If no review of the termination of an exemption as provided in subsection (1) of this section is effected, or upon final adjudication, the county officials having possession of the assessment and tax …
Notwithstanding any provision of ORS 307.515 to 307.523: If the governing body finds that construction of the housing unit otherwise entitled to exemption under ORS 307.517 was not completed by July 1, 2030, due to circumstances beyond the control of the owner, and that the owner had been acting and could reasonably be expected to act in good faith and with…
(Nonprofit Corporation Low Income Housing)
As used in ORS 307.540 to 307.548: “Governing body” means the city or county legislative body having jurisdiction over the property for which an exemption may be applied for under ORS 307.540 to 307.548. According to the election of a governing body pursuant to ORS 307.543 (1), “low income” means: Income at or below 60 percent of the area median income as…
Property is exempt from taxation as provided under ORS 307.540 to 307.548 if: The property is owned or being purchased by a corporation described in section 501(c)(3) or (4) of the Internal Revenue Code that is exempt from income taxation under section 501(a) of the Internal Revenue Code; Upon liquidation, the assets of the corporation are required to be a…
Except as provided in subsection (2) of this section, the exemption granted under ORS 307.540 to 307.548 applies only to the tax levy of a governing body that adopts the provisions of ORS 307.540 to 307.548. At the time of adoption, the governing body shall elect a definition of “low income” under ORS 307.540. The exemption granted under ORS 307.540 to 307.…
A corporation seeking the exemption granted under ORS 307.540 to 307.548 must file an application for exemption with the governing body for each assessment year the corporation wants the exemption. The application must be filed on or before March 1 of the assessment year for which the exemption is sought, except that when the property designated is acquired …
Within 30 days of the filing of an application under ORS 307.545, the governing body shall determine whether the applicant qualifies for the exemption granted under ORS 307.540 to 307.548. If the governing body determines that the applicant qualifies, the governing body shall certify to the assessor of the county where the real property is located, as set f…
If the governing body that has granted an exemption under ORS 307.540 to 307.548 to property in anticipation of future development of low income housing in connection with the exempt property finds that the property is being used for any purpose other than the provision of low income housing, or that any provision of ORS 307.540 to 307.548 is not being compl…
As used in this section and ORS 307.558: “Affordable housing covenant” and “eligible covenant holder” have the meanings given those terms under ORS 456.270. “Condominium unit” or “unit” has the meaning given that term under ORS 100.005. “Long-term” means for a period of not less than 99 years. Upon compliance with ORS 307.162, land owned by an eligible c…
This section applies if the county assessor determines that: An eligible covenant holder whose land has been granted exemption under ORS 307.555 (2) has failed to take reasonable, timely measures to enforce, against the owner of the improvements that make the land eligible for the exemption: The affordable housing covenant by which the land is burdened; or…
(Home Start Lands)
Notwithstanding ORS 307.100 and 307.110, land is exempt from ad valorem property taxation for any property tax year if the land: Constitutes home start lands as defined in ORS 458.461; Has been sold, transferred or leased under ORS 458.467; and Is used or held for use consistently with applicable provisions of ORS 197A.447 and 458.461 to 458.478. Except …
If not otherwise exempt by law and upon compliance with ORS 307.162, all real and personal property or portion of the property owned or being purchased by an industry apprenticeship or training trust is exempt from property taxation if: The trust is organized pursuant to a trust instrument solely for the purpose of aiding or assisting in the implementation …
As used in ORS 307.590 to 307.596: “Adopting jurisdiction” means the governing body of a city or county that adopts an exemption law. “Eligible property” means property described in subsection (3) of this section. “Exemption law” means an ordinance or resolution adopted pursuant to subsection (2) of this section. The governing body of a city or county ma…
An adopting jurisdiction shall prescribe exemption application forms and the information required to be included in the application. If eligible property is located in a city and county, each of which is an adopting jurisdiction, the applicant shall elect the exemption the applicant wishes to receive for the eligible property by submitting the application t…
Within 60 days after receiving an application submitted under ORS 307.592, the adopting jurisdiction shall determine whether the property to which the application relates is eligible property located within the boundaries of the city or county and whether the application complies with the adopting jurisdiction’s exemption law and ORS 307.590 to 307.596. If …
Upon the earlier of the date on which the five-year period of exemption granted under an exemption law expires, or new property or new improvements as defined in ORS 308.149 are added to the tax account that includes exempt eligible property, the eligible property shall: Have for the immediately succeeding property tax year a maximum assessed value as deter…
The Legislative Assembly finds that it is in the public interest to stimulate the construction of transit supportive multiple-unit housing in the core areas of Oregon’s urban centers to improve the balance between the residential and commercial nature of those areas, and to ensure full-time use of the areas as places where residents of the community have an …
As used in ORS 307.600 to 307.637: “Establish” means, unless the context requires otherwise, making existing multiple-unit housing subject to a low income housing assistance contract. “Lender” means any person who makes a loan, secured by a recorded mortgage or trust deed, to finance the acquisition, construction, addition or conversion of multiple-unit ho…
ORS 307.600 to 307.637 apply to multiple-unit housing preserved, constructed, established, added to or converted in cities or counties that adopt, after a public hearing and determination pursuant to subsection (3) of this section, by resolution or ordinance, the provisions of ORS 307.600 to 307.637. The tax exemption provided by ORS 307.600 to 307.637 only …
In any city, or in any county with a population of over 300,000, the exemption shall apply only to multiple-unit housing preserved, established, constructed, added to or converted on land within an area designated under ORS 307.606 (2) or within a designated urban renewal or redevelopment area formed pursuant to ORS chapter 457.
Multiple-unit housing that qualifies for exemption under ORS 307.600 to 307.637 may be exempt from ad valorem taxation for no more than 10 successive years. The first year of exemption is the assessment year beginning January 1 immediately following the calendar year in which construction, addition or conversion is completed, determined by that stage in the…
An owner desiring an exemption under ORS 307.600 to 307.637 shall first apply to the city or county, whichever is appropriate, on forms supplied by the city or county. The application shall describe the property for which an exemption is requested, set forth the grounds supporting the requested exemption and be verified by oath or affirmation of the applican…
The city or county may approve an application filed under ORS 307.615 if the city or county finds that: In the case of the construction, addition or conversion of multiple-unit housing: The owner has agreed to include in the construction, addition or conversion as a part of the multiple-unit housing one or more design or public benefit elements as specifie…
The city or county shall approve or deny an application filed under ORS 307.615 within 180 days after receipt of the application. An application not acted upon within 180 days shall be deemed approved. Following approval and on or before the deadline set forth in ORS 307.512, the city or county shall send a notice of approval to the owner. In addition, the…
Except as provided in ORS 307.627, if the city or county finds that construction of multiple-unit housing was not completed on or before the date specified in ORS 307.637, or that any provision of ORS 307.600 to 307.637 is not being complied with, or any provision required by the city or county pursuant to ORS 307.600 to 307.637 is not being complied with, t…
If, after application has been approved under ORS 307.600 to 307.637, a declaration defined in ORS 100.005 with respect to the property is presented to the county assessor or tax collector for approval under ORS 100.110, or if the county assessor discovers that the multiple-unit housing or a portion of the multiple-unit housing is changed to a use that is ot…
Review of a denial of an application under ORS 307.621, or of the termination of an exemption under ORS 307.624, shall be as provided by ORS 34.010 to 34.100. If no review of the termination of an exemption as provided in subsection (1) of this section is affected, or upon final adjudication, the county officials having possession of the assessment and tax …
Notwithstanding any provision of ORS 307.624, if the city or county finds that construction, addition or conversion of the multiple-unit housing was not completed by the date specified in ORS 307.637, due to circumstances beyond the control of the owner, and that the owner had been acting and could reasonably be expected to act in good faith and with due dil…
An exemption for multiple-unit housing may not be granted under ORS 307.600 to 307.637 unless: In the case of multiple-unit housing described in ORS 307.603 (5)(a), the application for exemption is made to the city or county on or before January 1, 2032. In the case of multiple-unit housing described in ORS 307.603 (5)(b), the construction, addition or con…
(Single-Unit Housing)
As used in ORS 307.651 to 307.687, unless the context requires otherwise: “Governing body” means the city legislative body having jurisdiction over the property for which an exemption may be applied for under ORS 307.651 to 307.687. “Manufactured home” means a structure that complies with any or all of the following placement standards, or any less restric…
The Legislative Assembly finds it to be in the public interest to encourage homeownership among low and moderate income families. The Legislative Assembly further finds and declares that the cities of this state should be able to establish and design programs to stimulate the purchase, rehabilitation and construction of single-unit housing for homeownership…
ORS 307.651 to 307.687 apply to single-unit housing located within the jurisdiction of a governing body that adopts, by resolution or ordinance, ORS 307.651 to 307.687. Except as provided in subsection (2) of this section, the exemption provided by ORS 307.651 to 307.687 applies only to the tax levy of a governing body that adopts ORS 307.651 to 307.687. Ex…
Prior to January 1 of each assessment year, the governing body of a city that adopts ORS 307.651 to 307.687 shall adopt by resolution the median sales price to be used for purposes of determining if dwelling units are qualified under ORS 307.651 to 307.687. In determining the median sales price, the governing body, assisted by the county assessor, shall use …
Each qualified dwelling unit of single-unit housing that qualifies for exemption under ORS 307.651 to 307.687 shall be exempt from ad valorem taxation for no more than 10 successive tax years beginning July 1 of the first tax year following approval of the application under ORS 307.674, as determined under rules adopted by the Department of Revenue. The exem…
Any owner desiring an exemption under ORS 307.651 to 307.687 shall first apply to the city on forms supplied by the city. The application shall describe the property for which an exemption is requested, set forth the grounds for the exemption and be verified by oath or affirmation of the applicant. The city may permit the applicant to revise an application…
The city may approve an application made under ORS 307.667 if it finds that: For a property that is an existing qualified dwelling unit, the qualified dwelling unit constitutes single-unit housing; or For a property that is a newly constructed qualified dwelling unit: The proposed qualified dwelling unit will constitute single-unit housing; The owner has…
The city shall approve or deny an application filed under ORS 307.667 within 180 days after receipt of the application. An application not acted upon within 180 days shall be deemed approved. Following approval and on or before the deadline set forth in ORS 307.512, the city shall send a notice of approval to the owner. The notice shall explain the grounds …
Notwithstanding ORS 307.651 to 307.687: If the city finds that construction of single-unit housing was not completed in accordance with ORS 307.651 (4)(b), the city may extend the deadline for completion of construction for a period not to exceed an additional 24 consecutive months if the city further finds that: The failure to complete construction was du…
Except as provided in ORS 307.684, if, after an application has been approved under ORS 307.674, the city finds that any provision of ORS 307.651 to 307.687 is not being complied with, or any provision required by the city pursuant to ORS 307.651 to 307.687 is not being complied with, the city shall give notice to the owner, mailed to the owner’s last-known …
If, after application has been approved under ORS 307.674, the county assessor discovers that the single-unit housing or a portion of the single-unit housing is changed to a use that is other than single-unit housing: The exemption granted the single-unit housing or portion under ORS 307.651 to 307.687 shall terminate immediately, without right of notice or…
Review of a denial of an application under ORS 307.674 shall be as provided by ORS 34.010 to 34.100. Upon termination of an exemption, the county officials having possession of the assessment and tax rolls shall correct the rolls in the manner provided for omitted property under ORS 311.216 to 311.232 to provide for the assessment and taxation of any proper…
(Rural Health Care Facilities)
As used in this section and ORS 307.806, “rural health care facility” means a health care facility that: Is located in a rural health service area with an average travel time of more than 30 minutes from a population center of 30,000 or more, as determined by the Office of Rural Health; and Is used exclusively to provide medical care. Real and personal pr…
In order for a rural health care facility to be exempt from tax under ORS 307.804, prior to the construction, addition, modification or installation of the facility the governing body of the county in which the facility is to be located must, by ordinance or resolution, authorize the exemption provided under ORS 307.804. Within 10 days following adoption of…
The Legislative Assembly finds that owners of long term care facilities who devote substantial proportions of those facilities to providing long term care to residents eligible for medical services under Medicaid provide an essential community service. The Legislative Assembly declares that a property tax exemption will enable these essential community provi…
Real and personal property that is used solely in the operations of a long term care facility that has been certified for the tax year as an essential community provider long term care facility under ORS 443.895 shall be exempt from ad valorem property taxation. In order for the long term care facility to be exempt from taxation under this section, the owne…
The exemption provided in ORS 307.811 applies only to the taxes of a taxing district the governing body of which has adopted, by ordinance or resolution, the provisions of ORS 307.811. (Public Beach Access Sites)
Upon compliance with subsection (2) of this section, the portion of real property owned by a private individual or organization that is subject to an easement for public beach access shall be exempt from taxation if: The property is designated as a beach access site for free and open use by the public and the easement contains or is accompanied by a descrip…
If, after an exemption under ORS 307.818 is granted, the county assessor determines that the property or a portion of the property is not managed, operated or maintained in a manner consistent with ORS 307.818: The exemption granted under ORS 307.818 may be terminated; For the first tax year following the date of termination and each succeeding tax year, t…
The Legislative Assembly finds and declares that: The public policy of this state is to facilitate the transition of older logging equipment to newer equipment designed and manufactured to be as environmentally sensitive as current technology can provide, consistent with the need to match the equipment to the specifics of the site being harvested. Personal…
Environmentally sensitive logging equipment is exempt from ad valorem property taxation. As used in this section: “Environmentally sensitive logging equipment” means logging equipment that was originally manufactured after 1992. “Logging equipment” means machinery and equipment: Used or held for use in logging or forest management operations involving ti…
Logging equipment consisting of a skyline yarder and carriage in the form of a mobile tower or swing yarder that is capable of full log suspension during inhaul is exempt from ad valorem property taxation. (Cargo Containers)
All cargo containers principally used for the transportation of cargo by vessels in trade and ocean commerce shall be exempt from taxation. The term “cargo container” means a receptacle: Of a permanent character and accordingly strong enough to be suitable for repeated use; Specially designed to facilitate the carriage of goods, by one or more modes of tra…
(Vertical Housing Development Zones)
As used in ORS 307.841 to 307.867: “Construction” means the development of land and the construction of improvements to land, and may be further defined by the city or county that designated the vertical housing development zone under ORS 307.844. “Displacement” means a situation in which a household is forced to move from its current residence due to cond…
A city may designate an area within the city as a vertical housing development zone. A county may designate as a vertical housing development zone an area that is subject to a goal exception for residential use approved under ORS 197.732. With the prior consent of the governing body of each city in which a proposed vertical housing development zone is to b…
Following the designation of a vertical housing development zone under ORS 307.844, the city or county that designated the zone may acquire or dispose of real property within the zone for the purpose of developing vertical housing development projects within the zone. The development of projects may be undertaken by the city or county independently, jointly…
Following the designation of a vertical housing development zone under ORS 307.844, a person proposing to undertake a proposed vertical housing development project and seeking the partial property tax exemption set forth in ORS 307.864 must apply to the governing body of the city or county that designated the zone for certification of the project. Each phase…
A city or county may not certify a vertical housing development project under ORS 307.857 unless the project meets all requirements of this section. The project must be entirely located within a vertical housing development zone designated by the city or county with which the application for certification is filed. The project must have and maintain an exe…
Upon determining to certify a vertical housing development project under ORS 307.857, the city or county shall send a copy of the certification to the county assessor of the county in which the project is to be located. The certification must be accompanied by a description of the property granted partial exemption under ORS 307.864. At any time after certi…
For the first tax year in which, as of the assessment date, a vertical housing development project is occupied or ready for occupancy following certification under ORS 307.857, and for the next nine consecutive tax years: The property of the vertical housing development project, other than the land of the project, shall be partially exempt from ad valorem p…
During the period in which property of a vertical housing development project would otherwise be partially exempt under ORS 307.864 (1)(a), if all or a portion of the project has been decertified under ORS 307.861, the property is disqualified from partial exemption to the extent of the decrease in the exemption multiplier identified under ORS 307.861 (3)(a)…
A city or county that designates a vertical housing development zone under ORS 307.844 may terminate the zone at any time. The termination of a zone under this section does not affect the partial exemption from tax under ORS 307.864 of any property of a vertical housing development project that was certified under ORS 307.857 prior to the termination of the…
As used in ORS 307.870 to 307.890: “Affiliate” means a person that directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. “Control,” for purposes of the definition of “affiliate” under this section, means direct or indirect possession of the power to direct or cause the direction of…
A tax of two percent is imposed on the rental price received for any qualified heavy equipment. The tax imposed under this section shall be collected by the qualified heavy equipment provider from the renter at the time that the rental of the qualified heavy equipment is made. Qualified heavy equipment is exempt from any and all ad valorem property taxes i…
Every qualified heavy equipment provider shall register with the Department of Revenue in the form and manner prescribed by the department no later than December 15 immediately preceding the beginning of the next property tax year by certifying that the provider is engaged in the line of business described in ORS 307.870 (7). Every qualified heavy equipment…
Every qualified heavy equipment provider that rents out qualified heavy equipment is responsible for collecting the heavy equipment rental tax and shall file a return with the Department of Revenue, on or before the last day of the month following the end of each calendar quarter, reporting the amount of tax due during the quarter. The department shall presc…
If the amount paid by a qualified heavy equipment provider to the Department of Revenue under ORS 307.878 exceeds the amount of tax payable, the department shall refund the amount of the excess. A refund may not be made to a qualified heavy equipment provider that fails to claim the refund within two years after the due date for filing the return to which th…
Every qualified heavy equipment provider is deemed to hold the amount of heavy equipment rental taxes collected in trust for the State of Oregon and for payment to the Department of Revenue in the manner and at the time provided under ORS 307.878. At any time the qualified heavy equipment provider fails to remit any amount of heavy equipment rental taxes de…
Unless the context requires otherwise, the provisions of ORS chapters 305, 314 and 316 governing the audit and examination of reports and returns, confidentiality of reports and returns, determination of deficiencies, assessments, claims for refunds, penalties, interest, jeopardy assessments, warrants, conferences and appeals to the Oregon Tax Court, and rel…
All moneys received by the Department of Revenue pursuant to ORS 307.870 to 307.890, and any interest on the moneys, shall be paid to the State Treasurer to be held in a suspense account established under ORS 293.445. After the payment of refunds: Moneys necessary to reimburse the department for the actual costs incurred by the department in administering …
Public records of heavy equipment rental tax moneys collected by the Department of Revenue pursuant to ORS 307.870 to 307.890 are exempt from disclosure under ORS 192.311 to 192.478. Nothing in this section shall limit the use that can be made of such information for regulatory purposes or its use and admissibility in any enforcement proceedings. If a confl…
If any person willfully delivers any statement containing a false statement of a material fact to the officer charged with assessment of property for tax purposes in the county of the person, whether it be an owner, shipper, the agent of the person, or a storehouse or warehouse operator of the agent of the person, the person commits a Class B misdemeanor. _…