Chapter 308 — Assessment of Property for Taxation

308.005 “Assessor” includes deputy

As used in the revenue and tax laws of this state, “assessor” includes the deputy of the assessor.

308.007 Definitions

As used in the statute laws of this state, unless the context or a specially applicable definition requires otherwise, for purposes of property taxation: “Assessment date” means the day of the assessment year on which property is to be assessed under ORS 308.210 or 308.250. “Assessment year” means calendar year. “Tax year” or “fiscal year” means a period …

308.010 Registered appraiser requirements; revocation; continuing education; rules

A registered appraiser is an individual who is currently registered by the Department of Revenue as having successfully passed an examination for Property Appraiser prepared, conducted and graded by the department. The examination must be approved by a standing five-member committee of the Oregon State Association of County Assessors selected by the associat…

308.015 Alternate qualifications for registered appraisers

Any person who lacks the education and experience requirements for becoming a registered appraiser may become a registered appraiser if the person: Fulfills the requirements of a training course set by the Department of Revenue, which training course shall not exceed two years in duration; and After completion of the course, receives a passing grade on the…

308.020 [1973 c.345 §2; 1989 c.267 §1; 1991 c.459 §83; 1993 c.650 §1; 1995 c.650 §89; 1997 c.541 §§148,149; repealed by 2017 c.315 §9]

308.025 [1977 c.884 §29; 1977 c.892 §54; 1981 c.720 §14; 1983 c.826 §20; 1991 c.459 §84; 1995 c.79 §124; 1999 c.314 §44; renumbered 308A.733 in 1999]

308.027 [1983 c.471 §1; repealed by 2003 c.169 §11]

308.030 Penalty for failure to file certain statements within time limits; notice; waiver or reduction of penalty; rules

Each person, company, corporation or association required by ORS 308.505 to 308.674 or 308.805 to 308.820 to file a statement with the Department of Revenue, who or which has not filed a statement within the time fixed for filing a statement or as extended, is delinquent. A delinquent taxpayer is subject to a penalty of $10 for each $1,000 (or fraction ther…

308.050 Assessor’s annual report on property appraisal program

To aid the county court or board of county commissioners and the Department of Revenue in ascertaining whether a county assessor is maintaining a county’s appraisal program, the county assessor must present, with the annual ratio study required by ORS 309.200, a written report as to the current status of the overall program of property appraisals in the coun…

308.055 Special assessor appointed if assessor fails to act

If the assessor fails to commence or continuously and vigorously prosecute the making of the assessment in the manner provided by law, the county court or board of county commissioners may summarily appoint a special assessor. The special assessor shall qualify in the same manner as the assessor. The special assessor shall have all the duties, rights, privil…

308.057 Continuing education of county assessors required; effect of failure to comply; appointment of special assessor

A county assessor must participate in the continuing education described under ORS 308.010 and in addition participate in continuing education that includes management and assessment procedures. Proof of completion must be filed with the Department of Revenue on or before December 31 of the year in which the continuing education requirements were completed. …

308.059 Qualifications of managerial employees of assessor

Any person who is employed in the office of the county assessor in a management position must meet the qualifications as described by rule of the Department of Revenue.

308.060 [Amended by 1955 c.575 §4; repealed by 1967 c.316 §3]

308.061 [1967 c.316 §2(1),(3); 1977 c.193 §1; 1991 c.459 §87; repealed by 1997 c.782 §13]

308.062 Action by department when appraisals not being conducted as provided by law; reimbursement of department costs

If the Department of Revenue determines that appraisals in any county are not being made as provided by law, to meet the requirements of real market value and under a program that ensures compliance with ORS 308.234, or if the department determines that the county is not in compliance with a conference agreement or a plan developed at a conference as provide…

308.065 Administering of oaths by assessors and deputies

The county assessor and deputies may administer any oath authorized by law to be taken or made relating to the assessment and taxation of property, to the same extent as any other officers are authorized to administer oaths. WHERE AND TO WHOM PROPERTY ASSESSED

308.105 Personal property

Except as otherwise specifically provided, all personal property shall be assessed for taxation each year at its situs as of the day and hour of assessment prescribed by law. Personal property may be assessed in the name of the owner or of any person having possession or control thereof. Where two or more persons jointly are in possession or have control of…

308.110 [Repealed by 1957 c.342 §1 (308.256 enacted in lieu of 308.110 and 308.255)]

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

Whenever any mineral, coal, oil, gas or other severable interest in or part of real property is owned separately and apart from the rights and interests owned in the surface ground of the real property, such minerals, coal, oil, gas or other interest or parts shall not be assessed and taxed. Notwithstanding subsection (1) of this section, if the property is…

308.120 Partnership property; liability of either partner for whole tax

Partners in mercantile or other business may be jointly taxed in their partnership name, or severally taxed for their individual shares for all personal property employed in such business. If they are jointly taxed, either or any of such partners shall be liable for the whole tax.

308.125 Undivided interest; assessment; ownership of less than one forty-eighth interest

An undivided interest in lands or lots, or other real property, or in personal property, may be assessed and taxed as such. Any person desiring to pay the tax on an undivided interest in any real property may do so by paying the tax collector a sum equal to such proportion of the entire taxes charged on the entire tract as the interest paid on bears to the w…

308.130 Undivided estate of decedent; liability for whole tax; right of contribution

The undivided estate of any deceased person may be assessed to the heirs or devisees of such person, without designating them by name, until they have given notice to the assessor of the division of the estate, and the names of the several heirs or devisees. Each heir and devisee shall be liable for the whole of the tax, and shall have a right to recover fro…

308.135 Trustee or personal representative separately assessed; valuation of property held as representative

When any person is assessed as trustee, guardian, executor or administrator: A designation of the representative character shall be added to the name of the person. The assessment shall be entered in a separate line from the individual assessment of the person. The person shall be assessed for the real and personal property held by the person in the repre…

308.140 [1983 c.307 §1; renumbered 223.317 in 1987]

MAXIMUM ASSESSED VALUE AND ASSESSED VALUE (Generally)

308.142 “Property” and “property tax account” defined

For purposes of determining whether the assessed value of property exceeds the property’s maximum assessed value permitted under section 11, Article XI of the Oregon Constitution: “Property” means: All property included within a single property tax account; or In the case of property that is centrally assessed under ORS 308.505 to 308.674, the total state…

308.145 [1983 c.307 §2; renumbered 223.322 in 1987]

308.146 Determination of maximum assessed value and assessed value; reduction in maximum assessed value following property destruction; effect of conservation or highway scenic preservation easement

The maximum assessed value of property equals 103 percent of the property’s assessed value from the prior year or 100 percent of the property’s maximum assessed value from the prior year, whichever is greater. Except as provided in subsections (3) and (4) of this section, the assessed value of property to which this section applies equals the lesser of: Th…

308.149 Definitions for ORS 308.149 to 308.166

As used in ORS 308.149 to 308.166: “Area” means: The county in which property, the maximum assessed value of which is being adjusted, is located, including the area of any city located within the county that has adopted an ordinance or resolution pursuant to ORS 308.151; The city in which property, the maximum assessed value of which is being adjusted, is…

308.150 [1983 c.307 §3; renumbered 223.327 in 1987]

308.151 Certain cities authorized to define “area” as city by ordinance or resolution; supermajority required; software costs withheld from property taxes

This section applies to a city if the majority of the population of the city resides in a county with a population greater than 700,000. For purposes of ORS 308.149, the governing body of a city may adopt an ordinance or resolution defining “area” to mean the city. An ordinance or resolution may be adopted under this section only after a public hearing and…

308.153 New property and new improvements to property

If new property is added to the assessment roll or improvements are made to property as of January 1 of the assessment year, the maximum assessed value of the property is the sum of: The maximum assessed value determined under ORS 308.146; and The product of the value of the new property or new improvements determined under subsection (2)(a) of this sectio…

308.156 Subdivision or partition; rezoning; omitted property; disqualification from exemption, partial exemption or special assessment; rules

If property is subdivided or partitioned after January 1 of the preceding assessment year and on or before January 1 of the current assessment year, then the property’s maximum assessed value shall be established as provided under this section. If property is rezoned and, after January 1 of the preceding assessment year and on or before January 1 of the cur…

308.159 Lot line adjustments

If a lot line adjustment is made with respect to property, the maximum assessed value of the property may be adjusted to reflect the lot line adjustment, but the total maximum assessed value of all property affected by the lot line adjustment may not exceed the total maximum assessed value of the affected property determined under ORS 308.146, or, if applica…

308.162 Property tax account modifications

If two or more property tax accounts are merged into a single account, or if property that is attributable to one account is changed to another account, the maximum assessed value of the property may be adjusted to reflect the merger or change, but the total maximum assessed value for all affected accounts may not exceed the total maximum assessed value the …

308.165 [1983 c.259 §1; renumbered 223.132 in 1987]

308.166 Ordering provisions when property is subject to multiple special determinations of value

If the maximum assessed value of property is subject to adjustment under both ORS 308.153 and 308.156, the maximum assessed value must first be determined under ORS 308.153 and then further adjusted under ORS 308.156. If the maximum assessed value of property is subject to adjustment under both ORS 308.153 and 308.159, the maximum assessed value must first …

308.170 [1983 c.259 §2; renumbered 223.878 in 1987]

ASSESSMENT ROLL; METHOD OF ASSESSMENT

308.205 Real market value defined; rules

Real market value of all property, real and personal, means the amount in cash that could reasonably be expected to be paid by an informed buyer to an informed seller, each acting without compulsion in an arm’s-length transaction occurring as of the assessment date for the tax year. Real market value in all cases shall be determined by methods and procedure…

308.207 Computation of real market value for taxing or bonding limitations

If the taxing or bonding power of any governmental unit is limited to a millage or percentage of the real market value of the taxable property within the unit, the real market value shall be the real market value as reflected in the last certified assessment roll. Changes in the boundary lines of a governmental unit shall be taken into account in computing …

308.210 Assessing property; record as assessment roll; changes in ownership or description of real property and manufactured structures assessed as personal property

The assessor shall proceed each year to assess the value of all taxable property within the county, except property that by law is to be otherwise assessed. The assessor shall maintain a full and complete record of the assessment of the taxable property for each year as of January 1, at 1:00 a.m. of the assessment year, in the manner set forth in ORS 308.215…

308.212 Requirement for property owner to file address

Any person who owns real property located in any county shall notify the county assessor for the county where the property is located of that owner’s current address and, within 30 days of the change, shall notify the assessor of any change of address. A notice required under subsection (1) of this section does not meet the requirements of this section unle…

308.215 Contents of assessment roll; rules

The assessor shall prepare the assessment roll in the following form: Real property shall be listed in sequence by account number or by code area and account numbers. For each parcel of real property, the assessor shall set down in the assessment roll according to the best information the assessor can obtain: The name of the owner or owners and, if the ass…

308.217 Form of assessment and tax rolls; obtaining descriptions of property

For purposes of assessment and taxation, the assessment roll and the tax roll of each county shall be deemed one continuous record. They shall be made up in regular and orderly form, with appropriate headings for assessment of properties, extensions of tax levies, for payments, foreclosures, redemptions, issuance of deeds and other entries as contemplated by…

308.219 Assessment and tax rolls; preparation; contents; availability to public; rules

This section applies if the assessment and tax rolls do not constitute a written record that can be read by and is available to the public. At the same time as the certification required under ORS 311.105 the assessor shall print out the entire assessment and tax roll, including the roll as prepared on September 25, with all corrections, changes and additio…

308.220 [Amended by 1957 c.324 §3; repealed by 1965 c.344 §2 (308.217, 308.219 and 308.221 enacted in lieu of 308.220)]

308.221 [1965 c.344 §5 (308.217, 308.219 and 308.221 enacted in lieu of 308.220); 1981 c.804 §37; 1991 c.459 §93; 1997 c.541 §262; renumbered 310.147 in 1997]

308.225 Boundary changes; procedure

In preparing the assessment roll in any year, a county assessor shall disregard changes or proposed changes described in subsections (3), (4) and (5) of this section in the boundary lines of any taxing district levying ad valorem property taxes if the description and map showing changes or proposed changes are not filed in final approved form, in accordance …

308.229 [1989 c.887 §10; 1991 c.459 §95; 1993 c.703 §3; 1997 c.541 §158; repealed by 1999 c.314 §94]

308.230 [Repealed by 1969 c.454 §2]

308.231 Only registered appraisers to appraise real property

Appraisals of real property shall be performed by an appraiser registered under ORS 308.010.

308.232 Property to be valued at 100 percent real market value and assessed at assessed value

All real or personal property within each county not exempt from ad valorem property taxation or subject to special assessment shall be valued at 100 percent of its real market value. Unless the property is subject to maximum assessed value adjustment under ORS 308.149 to 308.166, the property shall be assessed at the property’s assessed value determined und…

308.233 Use of sales data for physical appraisal

For purposes of making a physical appraisal of property for ad valorem property taxation, in arriving at the value level for the property, any sales data used shall be examined, analyzed, adjusted and otherwise utilized in such a manner that the value level determined for the property is substantially equivalent to the value level that would be determined if…

308.234 Record of last appraisal; Department of Revenue to approve methods of appraisal

The county assessors shall preserve in their respective offices records to show when each parcel of real property was last appraised. Each parcel of real property shall be appraised using a method of appraisal approved by the Department of Revenue by rule.

308.235 Valuation of real property

Taxable real property shall be assessed by a method which takes into consideration: The applicable land use plans, including current zoning and other governmental land use restrictions; The improvements on the land and in the surrounding country and also the use, earning power and usefulness of the improvements, and any rights or privileges attached theret…

308.236 Land values to reflect presence of roads; roads not assessed; exception for certain timber roads

The availability, usefulness and cost of using roads, including all roads of the owner of land or timber and all roads that the owner has the right to use, shall be taken into consideration in determining the real market value of land. Farm or grazing land roads and forest roads themselves, except principal exterior timber access roads, shall not be apprais…

308.237 [1961 c.695 §1; repealed by 1963 c.577 §11]

308.238 [1961 c.695 §2; repealed by 1963 c.577 §11]

308.239 [1965 c.622 §1; 1967 c.633 §1; renumbered 308.345]

308.240 Description of real property; assessment to “unknown owners”; mistake or omission in owner’s name; error in description of property

Real property may be described by giving the subdivision according to the United States survey when coincident with the boundaries thereof, or by lots, blocks and addition names, or by giving the boundaries thereof by metes and bounds, or by reference to the book and page of any public record of the county where the description may be found, or in such other…

308.242 Assessor’s authority to change roll after September 25 limited; when changes permitted; stipulations

The assessor may not make changes in the roll after September 25 of each year except as provided in subsections (2) and (3) of this section or as otherwise provided by law. After the assessment roll has been certified and on or before December 31, the assessor may make changes in valuation judgment that result in a reduction in the value of property, if so …

308.245 Maps; taxpayers’ index

The assessor of each county shall maintain a set of maps upon which are outlined the boundaries of each land parcel subject to separate assessment within the county, with the parcel’s tax lot or account number shown on the parcel. In addition, the assessor may show on the maps the code area boundaries and the assigned code area numbers. The assessor shall a…

308.250 Valuation and assessment of personal property; property not subject to taxation in certain cases; annual notice authorized; form attesting no change in property; indexing

All personal property not exempt from ad valorem taxation or subject to special assessment shall be valued at 100 percent of its real market value, as of January 1, at 1:00 a.m. and shall be assessed at its assessed value determined as provided in ORS 308.146. Notwithstanding subsection (1) of this section: If the total assessed value of all taxable person…

308.253 [1985 c.416 §2; 1991 c.459 §102; repealed by 2003 c.655 §143]

308.255 [Amended by 1955 c.735 §7; repealed by 1957 c.342 §1 (308.256 enacted in lieu of 308.110 and 308.255)]

308.256 Assessment, taxation and exemption of watercraft and materials of shipyards, ship repair facilities and offshore drilling rigs

Watercraft of water transportation companies shall be assessed as provided in ORS 308.505 to 308.674. Watercraft described in ORS 308.260 shall be assessed as provided in ORS 308.260. The following watercraft shall be exempt from taxation: Watercraft not owned or operated by water transportation companies, as described in ORS 308.515, and that are customa…

308.260 Watercraft used for reduction or processing of deep-sea fish; machinery and equipment; assessment; taxation

Any ship, vessel or other watercraft shall be assessed and taxed in the manner provided in this section if: On or after January 1 of any assessment year, the ship, vessel or other watercraft is docked or moored in any waters subject to the jurisdiction of the State of Oregon; and The ship, vessel or other watercraft is employed or used as a plant for the r…

308.270 Public lands sold or contracted to be sold to be placed on assessment roll; obtaining list of such lands and of final certificates issued

The assessor of each county shall, immediately after January 1 of each year, obtain from the Department of State Lands, from each other state agency holding title to real property and from the appropriate agency of the United States, lists of public lands sold, or contracted to be sold, and of final certificates issued for lands in the county of the assessor…

308.275 Use of reproduction cost or prices and costs in determining assessed values

The Department of Revenue shall prescribe a base in terms of the construction costs of a specified year for the computation of reproduction costs. If any county assessor uses reproduction costs as one of the means of determining the assessed value of real or personal property, the reproduction costs shall be computed on the basis of the construction costs o…

308.280 [Amended by 1953 c.179 §2; 1967 c.78 §3; 1967 c.293 §9; 1969 c.561 §3; 1971 c.472 §1; 1975 c.764 §2; 1975 c.780 §6; 1977 c.884 §6; 1979 c.241 §47; 1979 c.692 §11c; 1981 c.804 §45; 1983 s.s. c.5 §5; repealed by 1991 c.96 §13 and 1991 c.459 §183]

308.281 [1981 c.364 §2; 1983 s.s. c.5 §5a; repealed by 1991 c.96 §13 and 1991 c.459 §183]

308.282 [1957 c.324 §7; 1981 c.804 §47; repealed by 1991 c.459 §183]

308.285 Requiring taxpayer to furnish list of taxable property

Every county assessor may require any taxpayer to furnish a list of all the taxable real and personal property owned by, or in the possession of the taxpayer and situated in the county. The list shall be signed by the taxpayer, or the managing agent or officer, and shall be verified by oath. Only information that will aid the assessor in arriving at the maxi…

308.287 [1981 c.804 §44; repealed by 1983 s.s. c.5 §26]

308.289 [1981 c.804 §46; 1983 s.s. c.5 §6; repealed by 1991 c.96 §13 and 1991 c.459 §183]

308.290 Returns; personal property; exception; real property; combined real and personal returns for industrial property; confidentiality and disclosure; lessor-lessee elections; rules

Except as provided in paragraph (b) of this subsection, every person and the managing agent or officer of any business, firm, corporation or association owning, or having in possession or under control taxable personal property shall make a return of the property for ad valorem tax purposes to the assessor of the county in which the property has its situs fo…

308.292 [1955 c.233 §1; 1957 c.542 §1; repealed by 1979 c.692 §13]

308.295 Penalties for failure to file real property or combined return on time; notice; waiver of penalty

Each person, business, firm, corporation or association required by ORS 308.290 to file a return, other than a return reporting only taxable personal property, that has not filed a return within the time fixed in ORS 308.290, is delinquent. A delinquent taxpayer, except a taxpayer described in subsection (3) of this section, is subject to a penalty of $1 fo…

308.296 Penalty for failure to file return reporting only personal property; notice; waiver of penalty

Each person, business, firm, corporation or association required by ORS 308.290 to file a return reporting only taxable personal property, that has not filed a return within the time fixed in ORS 308.290, shall be subject to a penalty as provided in this section. A taxpayer who files a return to which this section applies after March 15, but on or before Ju…

308.297 Personal property returns to note penalty for delinquency

Any personal property tax return form given to a taxpayer by an assessor or the Department of Revenue shall contain within it a printed notice, or be accompanied by a printed notice, of the penalty, for delinquency in filing a personal property tax return.

308.300 Penalty for neglecting to file real property or combined return with intent to evade taxation

Except as provided in subsection (2) of this section, any person, managing agent or officer who, with intent to evade taxation, refuses or neglects to make any return required by ORS 308.290 and to file it with the assessor or the Department of Revenue within the time specified shall be subject to a penalty of $10 for each day of the continuance of such refu…

308.302 Disposition of penalties

All penalties collected pursuant to ORS 308.030, 308.295, 308.296 or 308.300 shall be credited to the general fund of the county.

308.305 [Repealed by 1955 c.610 §1]

308.309 [1955 c.488 §1; 1957 c.541 §1; 1959 c.81 §1; renumbered 321.955]

308.310 When list of persons issued electrical permits supplied

The Electrical and Elevator Board in the Department of Consumer and Business Services shall furnish any county assessor upon request a complete list of those persons who have been issued electrical permits in such county within one year of the date of the request, together with the location of the electrical installations requested thereby. The board shall h…

308.315 [Repealed by 1955 c.610 §1]

308.316 Examining witnesses, books and records; reference of matter to department upon failure to produce records or testify

The county assessor, for the purpose of ascertaining the correctness of any assessment or for the purpose of making any assessment, and the officer having possession of the roll, for the purpose of discovering any omitted value or property under ORS 311.216 to 311.232, may examine or cause to be examined by any agent or representative designated by the asses…

308.320 Oath of assessor upon completion of assessment roll

Every county assessor, at the time of the completion of the assessment roll, shall take and subscribe to an oath in substantially the following language and form: ______________________________________________________________________________ State of Oregon ) ) ss. County of ______ ) I, ___________, being the duly elected, qualified and acting assessor …

308.325 [Repealed by 2017 c.28 §1]

308.330 Duty of assessor to assess properly

No assessor shall willfully or knowingly: Omit to assess any person or property assessable. Assess any property or class of property under or over its value, as provided in ORS 308.146.

308.335 Department testing work of county assessors; supplementing assessment list; special assessor

The Department of Revenue, upon its own volition or at the request of the county governing body, may examine and test the work of county assessors at any time, and shall have and possess all rights and powers of such assessors for the summoning of witnesses and examination of persons and property, and for the discovery of property subject to taxation. If th…

308.340 [1969 c.561 §4; 1971 c.747 §17; 1977 c.884 §7; 1979 c.241 §49; 1979 c.553 §9b; 1981 c.804 §54; repealed by 1991 c.459 §183]

308.341 [1977 c.423 §1; 1981 c.804 §55; 1991 c.459 §111; 1997 c.541 §173; repealed by 2017 c.315 §9]

308.342 [1977 c.423 §4; 1981 c.804 §56; 1991 c.459 §112; repealed by 1997 c.541 §174]

308.343 [1977 c.423 §5; 1991 c.459 §113; 1997 c.541 §174a; repealed by 2017 c.315 §9]

308.345 [Formerly 308.239; subsection (4) enacted as 1967 c.633 §4; 1967 s.s. c.9 §1; 1975 c.708 §1; 1977 c.278 §1; 1981 c.623 §3; 1981 c.804 §57; 1991 c.459 §114; 1999 c.314 §15; renumbered 308A.092 in 1999]

308.350 [1967 c.633 §2; 1969 c.512 §1; 1981 c.608 §1; 1981 c.804 §58; 1991 c.459 §115; 1999 c.314 §16; renumbered 308A.095 in 1999]

308.355 [1967 c.633 §3; 1981 c.804 §59; 1991 c.459 §116; 1997 c.541 §175; 1999 c.21 §17; 1999 c.314 §17; renumbered 308A.098 in 1999]

308.360 [1967 c.633 §5; 1967 s.s. c.9 §2; 1999 c.314 §18; renumbered 308A.101 in 1999]

308.365 [1967 c.633 §6; 1995 c.79 §125; 1999 c.314 §19; renumbered 308A.104 in 1999]

308.370 [1963 c.577 §5; 1971 c.629 §1; 1971 c.776 §43; 1975 c.552 §32a; 1977 c.590 §1; 1981 c.588 §2; 1981 c.694 §2; 1981 c.804 §60; 1991 c.459 §117; 1997 c.541 §176; 1999 c.21 §18; repealed by 1999 c.314 §94]

308.371 [1979 c.553 §8; 1981 c.419 §6; repealed by 1991 c.459 §183]

308.372 [1977 c.339 §1; 1979 c.480 §4; 1983 c.826 §21; 1987 c.305 §6; 1987 c.614 §4; 1991 c.459 §117a; 1993 c.19 §8; 1993 c.792 §23; 1995 c.79 §127; 1997 c.541 §177; 1999 c.314 §8; renumbered 308A.071 in 1999]

308.373 [1983 c.623 §2; 1985 c.565 §53a; 1987 c.158 §45a; 1991 c.459 §118; 1999 c.314 §43; 1999 c.1078 §78; renumbered 308A.730 in 1999]

308.374 [1987 c.589 §2; 1991 c.459 §119; 1999 c.314 §11; renumbered 308A.080 in 1999]

308.375 [1963 c.577 §6; 1967 c.93 §1; 1969 c.396 §1; 1971 c.629 §2; 1991 c.459 §120; 1997 c.541 §179; 1999 c.314 §10; renumbered 308A.077 in 1999]

308.376 [1993 c.703 §2; 1999 c.314 §29b; renumbered 308A.253 in 1999]

308.377 [1987 c.305 §2; 1991 c.459 §121; 1997 c.541 §179a; 1999 c.314 §30; 1999 c.579 §6; renumbered 308A.256 in 1999]

308.378 [1987 c.305 §3; 1991 c.459 §122; 1997 c.541 §180; 1999 c.314 §31; renumbered 308A.259 in 1999]

308.380 [1963 c.577 §7; 1969 c.512 §2; 1999 c.314 §4; renumbered 308A.059 in 1999]

308.382 [1987 c.614 §2; 1991 c.459 §123; 1993 c.19 §9; 1995 c.185 §1; 1997 c.541 §181; repealed by 1999 c.314 §94]

308.384 [1987 c.614 §3; 1991 c.459 §124; 1995 c.127 §3; 1995 c.185 §2; 1997 c.541 §182; repealed by 1999 c.314 §94]

308.385 [1963 c.577 §8; 1971 c.621 §32; repealed by 1971 c.629 §6]

308.387 [1983 c.462 §4; repealed by 1999 c.314 §94]

308.390 [1963 c.577 §9; 1971 c.629 §3; 1973 c.303 §3; 1979 c.480 §3; 1983 c.462 §2; 1991 c.459 §125; 1993 c.19 §10; 1997 c.541 §183; 1999 c.314 §23; renumbered 308A.116 in 1999]

308.391 [1993 c.5 §2; 1997 c.541 §184; repealed by 1999 c.314 §94]

308.392 [1995 c.127 §2; 1997 c.541 §185; 1999 c.314 §14; renumbered 308A.089 in 1999]

308.395 [1963 c.577 §10; 1967 c.93 §2; 1971 c.629 §4; 1973 c.303 §4; 1973 c.503 §10; 1979 c.350 §5; 1981 c.419 §2; 1981 c.791 §10; 1983 c.462 §15; 1987 c.614 §5; 1991 c.459 §126; repealed by 1999 c.314 §94]

308.396 [1975 c.551 §§2,3; 1977 c.606 §1; 1979 c.689 §14; 1983 c.599 §§8,9; 1985 c.607 §1; 1987 c.158 §46; 1989 c.904 §31; 1991 c.459 §127; 1991 c.816 §19; 1995 c.79 §128; 1997 c.216 §1; repealed by 1999 c.314 §94]

308.397 [1973 c.503 §5; 1981 c.419 §3; 1985 c.604 §5; 1993 c.19 §11; 1999 c.314 §22; renumbered 308A.113 in 1999]

308.398 [1991 c.459 §129a; repealed by 1999 c.314 §94]

308.399 [1973 c.503 §6; 1979 c.350 §6; 1981 c.791 §4; 1985 c.607 §2; 1989 c.904 §32; 1991 c.459 §129; repealed by 1999 c.314 §94]

308.400 [1991 c.712 §1; 1999 c.314 §26; renumbered 308A.125 in 1999]

308.401 [1973 c.503 §7; 1993 c.577 §19; 1999 c.314 §27; renumbered 308A.128 in 1999]

308.403 [1973 c.505 §§3,4; 1985 c.604 §1; 1999 c.314 §6; renumbered 308A.065 in 1999]

308.404 [1977 c.339 §2; 1979 c.350. §7; 1981 c.791 §2; 1991 c.459 §130; 1997 c.541 §191; 1999 c.314 §24; renumbered 308A.119 in 1999]

308.405 [Renumbered 308.409]

308.406 [1977 c.339 §3; 1981 c.791 §3; 1991 c.459 §131; 1999 c.314 §25; renumbered 308A.122 in 1999]

308.407 [1991 c.459 §§117c to 117g; 1997 c.541 §192; repealed by 1999 c.314 §94]

INDUSTRIAL PLANTS

308.408 “Industrial plant” defined

As used in ORS 305.420 and 308.408 to 308.413, “industrial plant” includes: The land, buildings, structures and improvements, and the tangible personal property, including but not limited to machinery, equipment and office machines and equipment that make up the property or complex of properties used for industrial or manufacturing purposes; Any industrial…

308.409 [Formerly 308.405; repealed by 1979 c.689 §27]

308.410 [Repealed by 1979 c.689 §27]

308.411 Appraisal and real market valuation of industrial plants; rules

Except as limited by subsections (2) to (9) of this section, the real market value of an industrial plant shall be determined for ad valorem tax purposes under ORS 308.205, 308.232 and 308.235 utilizing the market data approach (sales of comparable properties), the cost approach (reproduction or replacement cost of the plant) or the income approach (capitali…

308.412 Effect of election to exclude income approach to value under prior law

An owner that made an election that was in effect under ORS 308.411 (1997 Edition) shall be considered to have chosen ORS 308.411 (2)(a) to apply to the election. The owner may revise or revoke the election pursuant to ORS 308.411 (6). Note: See note under 308.408.

308.413 Confidential information furnished under ORS 308.411; exception; rules

Any information furnished to the county assessor or to the Department of Revenue under ORS 308.411 which is obtained upon the condition that it be kept confidential shall be confidential records of the office in which the information is kept, except as follows: All information furnished to the county assessor shall be available to the department and all inf…

308.415 [Amended by 1967 c.105 §2; 1975 c.780 §7; repealed by 1979 c.689 §27]

DESTROYED OR DAMAGED PROPERTY

308.425 Proration of taxes after destruction or damage; specially assessed property; cancellation of taxes; refunds; treatment of repairs; rules

As used in this section, “property” means: All property within a single tax account, other than specially assessed property; and Specially assessed property. “Specially assessed property” means any portion of a property tax account that is subject to special assessment under a program codified in ORS chapter 308A or 321. If, during any tax year, any real…

308.428 [1999 c.20 §2; 2007 c.450 §3; repealed by 2015 c.92 §2]

308.429 Relief not allowed in case of arson by property owner

No relief under ORS 308.146 (5) or (6) or 308.425 shall be given to any person who is convicted of arson with regard to the property for which relief is sought.

308.430 [1971 c.497 §2; repealed by 1974 s.s. c.14 §3]

308.434 Homesteads destroyed by wildfire; special assessment of rebuilt homesteads; fees; application procedure; disqualification; appeals; treatment of added property

As used in this section: “Destroyed homestead” means a homestead that was destroyed by wildfire between September 1, 2020, and September 30, 2020, in a county included in the geographical area covered by a state of emergency declared in response to the wildfire. “Eligible property” means a rebuilt homestead to the extent that the total square footage of th…

308.435 [1971 c.497 §3; repealed by 1974 s.s. c.14 §3]

308.440 [1971 c.497 §4; 1974 c.14 §2; 2001 c.422 §3; renumbered 308.429 in 2025]

REHABILITATED RESIDENTIAL PROPERTY

308.450 Definitions for ORS 308.450 to 308.481

As used in ORS 308.450 to 308.481: “Distressed area” means a primarily residential area of a county or city that is designated as a distressed area by the county or city because the area is detrimental to the safety, health and welfare of the community due to the following factors: Deterioration; Inadequate or improper facilities; The existence of unsafe…

308.453 Policy

The Legislative Assembly finds that it is in the public interest to encourage the rehabilitation of existing units in substandard condition and the conversion of transient accommodation to permanent residential units and the conversion of nonresidential structures to permanent residential units in order to make these units sound additions to the housing stoc…

308.455 [Repealed by 1975 c.365 §4]

308.456 Application of ORS 308.450 to 308.481; standards for processing certificate applications

ORS 308.450 to 308.481 apply to rehabilitated residential property located within the jurisdiction of a governing body which adopts, by resolution or ordinance, the provisions of ORS 308.450 to 308.481. Except as provided in subsection (2) of this section, the limited assessment provided by ORS 308.450 to 308.481 only applies to the tax levy of a governing b…

308.457 Determining boundaries of distressed areas; rules; limitation

Each city or county that adopts, by resolution or ordinance, ORS 308.450 to 308.481, shall adopt rules specifying the process for determining the boundaries of a distressed area and for distressed area boundary changes. The cumulative land area within the boundaries of distressed areas within a city or county, whichever adopts the provisions of ORS 308.450 …

308.459 Valuation of rehabilitated property not to be increased; effect of filing date of certificate

For purposes of ORS 308.232, the assessed value of rehabilitated residential property shall be not more than its assessed value as it appears in the last certified assessment roll next preceding the date on which the application for limited assessment is filed with the governing body as provided in ORS 308.462. If the certificate of qualification is filed wi…

308.460 [Repealed by 1975 c.365 §4]

308.462 Qualifications for limited assessment

To qualify for the limited assessment provided by ORS 308.450 to 308.481, the owner shall: Prior to commencement of rehabilitation improvements, secure from the governing body or its duly authorized agent, verification of noncompliance with code as described in ORS 308.450 (3)(b); File an agreement with the governing body, where required by the governing b…

308.465 [Repealed by 1975 c.365 §4]

308.466 Processing applications for limited assessment; issuance of certificate; judicial review of application denial

The governing body or its duly authorized agent shall approve or deny an application filed under ORS 308.462 within 90 days after receipt of the application. An application not acted upon within 90 days shall be deemed approved. Subject to ORS 308.471, the governing body shall complete a certificate of qualification on a form approved by the Department of R…

308.468 Fee for limited assessment applications; time of payment; disposition

The governing body, after consultation with the county assessor, shall establish an application fee in an amount sufficient to cover the cost to be incurred by the governing body and the assessor in administering ORS 308.450 to 308.481. The application fee shall be paid at the time the application for limited assessment is filed. If the application is approv…

308.470 [Amended by 1967 c.105 §3; repealed by 1975 c.365 §4]

308.471 Owner to file statement with governing body when rehabilitation project finished; disqualification of property; judicial review of disqualification determination

Upon completion of the rehabilitation improvements for which an application for limited assessment filed under ORS 308.462 has been approved, the owner shall, if appropriate, file with the governing body the following: A statement of rents charged for each rental unit for the 12-month period preceding the commencement of rehabilitation improvements, if an a…

308.474 Owner to file annual statement regarding rental property transactions if agreement filed under ORS 308.462 (2)

If an agreement has been filed under ORS 308.462 (2), within 60 days following the end of the fiscal year as used by the owner for purposes of reporting federal income tax and during the period that the certificate described in ORS 308.466 is in effect, the owner of the rehabilitated property that is nonowner-occupied shall file with a designated agent of th…

308.475 [Repealed by 1975 c.365 §4]

308.477 Termination of limited assessment for incomplete construction or noncompliance; appeal; revaluation; tax liability

Except as provided in ORS 308.479, if, after a certificate of qualification has been filed with the county assessor under ORS 308.466, the governing body finds that the rehabilitation improvements were not completed on or before January 1, 2017, or that any provision of ORS 308.450 to 308.481 is not being complied with, or any provision required by the gover…

308.479 Termination of limited assessment for change of use; additional taxes; circumstances when additional taxes not imposed

If, after a certificate of qualification has been filed with the county assessor under ORS 308.466, 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 a portion of the rehabilitated residential property is changed to a u…

308.480 [Repealed by 1975 c.365 §4]

308.481 Extending deadline for completion of rehabilitation project; grounds

Notwithstanding any provision of ORS 308.477, if the governing body finds that the rehabilitation improvements were not completed by January 1, 2017, 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 diligence, the governing body may extend the deadline …

308.490 Determining value of homes for elderly persons

The Legislative Assembly finds that ordinary methods of determining the assessed value of real property, particularly by consideration of the cost of replacing a structure with a similar and comparable one of equivalent utility, are not appropriate with respect to property of nonprofit homes for elderly persons, operated by corporations described in ORS 307.…

308.505 Definitions for ORS 308.505 to 308.674

As used in ORS 308.505 to 308.674: “Car” or “railcar” means a vehicle adapted to the rails of a railroad. “Centrally assessed” means the assessment of property by the Department of Revenue under ORS 308.505 to 308.674. “Communication” includes telephone communication and data transmission services by whatever means provided. “Communication” does not incl…

308.510 Real and personal property classified for ORS 308.505 to 308.674

For purposes of assessing property under ORS 308.505 to 308.674: All land of any railroad, logging road, electric rail or railroad switching and terminal company, including land used or held and claimed exclusively as right of way, with all the tracks and substructures and superstructures that support the right of way, together with all buildings or other s…

308.515 Department to make annual assessment of designated utilities and companies

The Department of Revenue shall make an annual assessment of any property that has a situs in this state and that, except as provided in subsection (3) of this section, is used or held for future use by any company in performing or maintaining any of the following businesses or services or in selling any of the following commodities, whether in domestic or i…

308.516 Certain exceptions to ORS 308.515

A company is not a company described in ORS 308.515 (1) to the extent that the company furnishes undiluted liquefied or industrial gas in bottles, tanks or similar containers. A company is not a company described in ORS 308.515 (1) if: The company generates electricity primarily for the company’s own use and makes no more than incidental sales of the compa…

308.517 To whom property assessed; certain property not to be assessed

Except as provided in subsections (2) and (3) of this section, the Department of Revenue shall assess to the property user all property owned, leased, rented, chartered or otherwise held for or used by it in performing a business, service or sale of a commodity enumerated in ORS 308.515. Where any property owned, leased, rented, chartered or otherwise assig…

308.518 Legislative intention with respect to ownership or operation of data centers

The Legislative Assembly declares that the intention of the amendments to ORS 308.516 by section 7, chapter 23, Oregon Laws 2015, is to exclude from central assessment the property of qualifying companies that own or operate data centers.

308.519 Local assessment of data center property

The following real and tangible personal property used or held for future use by a company described in subsection (2) of this section shall be locally assessed: Property constituting a data center or used in connection with the operation of data center property; Property used on the data center property to generate electricity; and Electricity generated …

308.520 [Amended by 1957 c.711 §6; 1977 c.884 §8; 1995 c.256 §2; 1999 c.223 §2; renumbered 308.524 in 2019]

308.521 Property of cooperative providing steam or hot water heat by combustion of biomass exempt

This section applies to a cooperative corporation organized under ORS chapter 62 that is a company described in ORS 308.515 (1), if more than 50 percent of the interest in the cooperative is owned by entities whose property is exempt from ad valorem property taxation under ORS 307.090. Property that is owned or used by a cooperative for the purpose of provi…

308.522 [1991 c.459 §144b; 1997 c.541 §204; repealed by 2001 c.114 §17]

308.524 Companies to file statements

Each company shall make and file with the Department of Revenue, on or before February 1 of each year, in such form as the department may provide, a statement, under oath, made by the president, secretary, treasurer, superintendent or chief officer of the company, covering a period of at least one year, as may be required by the department; except that Class…

308.525 Contents of statement

Each statement required by ORS 308.524 shall contain the following facts about the company: The name of the company, the nature of the business conducted by the company and the state or country under whose laws the company is organized. The location of the company’s principal office. The name and address of the chief officer or managing agent or attorney …

308.530 Company not relieved from making other reports

The statements provided for in ORS 308.505 to 308.674 shall not relieve the company from making any other report or statement required by law to be made to any other commission, board or officer.

308.535 Extension of time for making reports or statements; proceeding in case of failure or refusal to furnish statement or information

The Department of Revenue, for good cause, may allow a reasonable extension of time for filing any report or statement required in ORS 308.505 to 308.674. If a company fails to make any statement or furnish any information required by ORS 308.505 to 308.674, the department shall inform itself as best it may as to the matters necessary to be known in order to…

308.540 Department to prepare assessment roll; date as of which value assessed; when roll final

For each year, the Department of Revenue shall prepare an assessment roll, in which shall be assessed, as of January 1 at 1:00 a.m. of the year, the assessed value of the property of persons and companies subject to taxation under ORS 308.505 to 308.674. The assessment roll shall not be final until reviewed as provided in ORS 308.590 and certified as provide…

308.545 Mode of valuing property

For the purpose of arriving at the amount and character and assessed value of the property belonging to a company, the Department of Revenue personally may inspect the property, and may take into consideration the statements filed under ORS 308.505 to 308.674, the reports, statements or returns of the company filed in the office of any board, office or commi…

308.550 Valuing property of company operating both within and without state

When a company owns, leases, operates over or uses rail, wire, pipe or pole lines, operational routes or property within and without this state, if the department values the entire property within and without this state as a unit, it may ascertain the property subject to taxation in Oregon by the proportion which the number of miles of rail, wire, pipe or po…

308.555 Unit valuation of property

The Department of Revenue, for the purpose of arriving at the assessed value of the property assessable by it, may value the entire property, both within and without the State of Oregon, as a unit. If it values the entire property as a unit, either within or without the State of Oregon, or both, the department shall make deductions of the property of the com…

308.558 Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers

Aircraft shall be subject to assessment, taxation and exemption, as provided in this section. Any aircraft used or held for use by an air transportation company that is operating pursuant to a certificate of convenience and necessity issued by an agency of the federal government shall be assessed and taxed under ORS 308.505 to 308.674. Any aircraft used or…

308.559 [1995 c.378 §2; 2003 c.46 §20; 2005 c.94 §54; repealed by 2013 c.193 §1]

308.560 Assessment roll; description of property; effect of mistake

The assessment roll for the companies assessed under ORS 308.505 to 308.674 shall be prepared in a manner prescribed by the Department of Revenue. The assessment roll prepared by the department under this section must include all of the following: The name of each company assessed under ORS 308.505 to 308.674. Under the name of each company, a general des…

308.565 Apportionment of assessment among counties

For the purpose of determining the amount of the assessment of any centrally assessed company that is to be apportioned to those counties in this state in which the rail lines of the company are located, the Department of Revenue shall multiply the values per mile, as ascertained pursuant to ORS 308.570, of main and branch lines by the number of miles of mai…

308.570 Determining value per mile of main and branch lines of companies using rail lines

In the assessment of the property of any company conducting transportation or operating over rail lines, the Department of Revenue shall determine the value of each branch line of the company located within this state and the mileage of each branch line, including miles of main tracks, spurs, yard and sidetracks. The department shall determine the values pe…

308.575 Determining value per mile of property of companies using wire, pipe or pole lines or operational routes

The Department of Revenue may apportion the assessed value of the property of any company owning or using wire, pipe or pole lines, or operating over operational routes, over the wire, pipe or pole lines in such manner and at such rate or rates per mile as the department determines to be reasonable and fair.

308.580 Department to review and correct tentative assessment roll; interested persons may appear

Beginning on June 15 of the assessment year, the Department of Revenue shall: Publicly examine and review the tentative assessment roll made by the department; Correct all errors in valuation, description, quantity and quality of property assessable by the department under ORS 308.505 to 308.674; and Correct all errors in the apportionment to counties of …

308.582 Notice of tentative assessment

The Department of Revenue shall mail a notice to each person or company assessed under ORS 308.505 to 308.674 that states the amount the department intends to place on the assessment roll as the assessment of the property of the person or company that is assessable under ORS 308.505 to 308.674. The department shall mail the notice of tentative assessment no …

308.584 Request for conference to modify tentative assessment; appeal

A person or company receiving a notice of tentative assessment under ORS 308.582 may make a request for a conference on the reduction in valuation or modification of the apportionment of a tentative assessment set forth in the notice. The request shall be made to the Director of the Department of Revenue on or before June 15 of the assessment year. If the D…

308.585 Delivery of tentative assessment roll to director

The Department of Revenue shall prepare the tentative assessment roll of property subject to assessment under ORS 308.505 to 308.674 on or before June 15 of the assessment year.

308.590 Review and correction of tentative assessment roll; apportionment to county

The Director of the Department of Revenue shall: Review, examine and correct the tentative assessment roll prepared under ORS 308.585. Increase or reduce the valuation of property assessed on the roll so that the valuation is the assessed value of the property. Correct errors in apportionments of assessments on the roll. Correct errors in the ratio of av…

308.595 Notice when valuation increased or omitted property placed on tentative assessment roll; exception

The Director of the Department of Revenue, while reviewing and apportioning the tentative assessment roll, may not increase the valuation of any property on the roll without giving to the company or person in whose name the property is assessed at least six days’ written notice to appear and show cause, if any, why the valuation of the assessable property of…

308.600 Director’s examination of rolls

The Director of the Department of Revenue shall complete the examination, review, correction and apportionment of the assessment roll under ORS 308.590 by August 1 of the tax year.

308.605 Entry of corrections and changes; record of meetings

Corrections, additions to or changes in the assessment roll prepared under ORS 308.505 to 308.674 shall be entered in a separate part of the roll headed substantially, “as reviewed,” and the entries in the separate part shall be the record of the action of the Department of Revenue. The department may prescribe some other method to record the corrections, ad…

308.610 Oath of director upon completion of review

Upon completion of the review of the roll as provided in ORS 308.590, the Director of the Department of Revenue shall take and subscribe to an oath similar to the oath required for assessors under ORS 308.320. The oath shall be filed with the Secretary of State.

308.615 Keeping roll as public record

When the review of the assessment roll is complete, the Department of Revenue shall keep the roll as a public record.

308.620 [Amended by 1955 c.735 §4; 1961 c.533 §48; repealed by 1977 c.870 §59]

308.621 When assessment complete; certifying to assessors; apportioning by assessor; levy and collection of taxes

When the Director of the Department of Revenue completes review of the assessment roll, the assessments therein shall be considered complete. Except as otherwise provided in ORS 308.640, upon completion of the roll the Department of Revenue shall certify to the assessor of each county in which the property of any company so assessed is located, the number o…

308.624 Correction of certified roll

Following the date that an assessment roll prepared under ORS 308.505 to 308.674 is certified under ORS 308.621, the Director of the Department of Revenue may correct a clerical error, or an error or omission in the certified roll, as prescribed in this section. For purposes of this section, a clerical error is an error on the roll that arises from an error…

308.625 [Amended by 1955 c.735 §5; 1957 c.325 §3; repealed by 1961 c.533 §57]

308.628 Omitted property subject to assessment

If the Director of the Department of Revenue determines that any real or personal property that is assessable by the Department of Revenue under ORS 308.505 to 308.674 has not been assessed on the assessment roll for the year in which the roll was last certified or on the roll for any prior year that does not exceed five years prior to the year for which the…

308.630 [Amended by 1955 c.735 §6; 1961 c.533 §49; repealed by 1977 c.870 §59]

308.632 Notice of intention to add omitted property to assessment roll

The Department of Revenue shall give notice to the company or person in whose name property is assessed of the department’s intention to add omitted property to the assessment roll under ORS 308.628. The notice must: Be in writing; Be mailed to the last-known address of the person or company; Describe in general terms the property to be added to the roll…

308.635 [Amended by 1979 c.241 §34; 1981 c.804 §66; 1983 s.s. c.5 §8; 1985 c.613 §10; 1991 c.459 §155; 1997 c.541 §214; renumbered 308.621 in 2007]

308.636 Correction of assessment roll to reflect omitted property; appeal

If the person or company that is notified under ORS 308.632 does not appear before the Department of Revenue or appears but fails to show cause as to why the assessment should not be made, the Director of the Department of Revenue shall proceed to correct each certified assessment roll from which the property was omitted, but may not correct a roll for a yea…

308.640 Assessment and taxation of personal property of small private railcar companies; apportionment to counties

The Department of Revenue shall determine the assessed value of the personal property of each small private railcar company by multiplying the real market value of the company’s personal property by the average ratio of assessed value to real market value of all property of large private railcar companies. The department shall determine the tax to be impose…

308.645 Reports by companies of mileage to county assessors

Upon request by the county assessor, a company assessed by the Department of Revenue under ORS 308.505 to 308.674 shall furnish a report to the county assessor, under oath, showing the length, as of January 1 at 1:00 a.m. of the assessment year, in each city, town, school district, road district, port or other municipal taxing agency or district, or in lieu …

308.650 Companies to maintain principal office and agent within state

Every company specified in ORS 308.515, doing business as such within this state, shall establish and maintain at some fixed point within the state a principal office and shall maintain thereat a secretary or managing agent.

308.655 Rules and regulations

The Department of Revenue may prescribe directions, rules and regulations to be followed in answering any requirement of ORS 308.505 to 308.674.

308.660 [Repealed by 1995 c.79 §132]

308.665 Railroad car exemption

During the period of time described in subsection (3) of this section, railroad cars owned by private car companies undergoing major work including remodeling, renovation, conversion or repairs shall be exempt from taxation. For purposes of this section, the term “major work” shall include all remodeling, renovation, conversion, reconversion or repairs to a…

308.670 [1975 c.655 §1; 1977 c.679 §1; 1981 c.804 §67; 1991 c.459 §159; 1997 c.541 §215; repealed by 2001 c.114 §18]

308.671 Elective exemption of certain communication-related property

A company described in ORS 308.515 (1) that owns, leases or uses property listed in subsection (2) of this section may elect property described in one paragraph of subsection (2) of this section to be exempt from ad valorem property taxation. The property referred to in subsection (1) of this section consists of: Licenses granted by the Federal Communicati…

308.673 [2015 c.23 §2; repealed by 2019 c.164 §1]

308.674 Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property; limitations; exclusivity

The property of a company described in ORS 308.515 (1) shall be granted an exemption in the amount of the positive value, if any, obtained by subtracting from the real market value of the company’s real property and tangible and intangible personal property included in the unit subject to central assessment, reduced by the amount of any exemption elected und…

308.675 [1975 c.655 §2; 1977 c.679 §2; repealed by 1997 c.541 §215a]

308.677 [2015 c.23 §5; 2015 c.31 §7; repealed by 2019 c.164 §1]

308.680 [1975 c.655 §3; 1977 c.679 §3; 1991 c.459 §160; repealed by 1997 c.541 §215a]

308.681 [2015 c.23 §6; repealed by 2019 c.164 §1]

308.685 [1975 c.655 §4; 1977 c.679 §4; 1979 c.350 §8; 1985 c.524 §2; 1991 c.459 §161; 1993 c.18 §71; repealed by 1997 c.541 §215a]

308.690 [1975 c.355 §2; 1977 c.811 §3; 1979 c.534 §2; repealed by 1991 c.459 §184]

308.695 [1975 c.355 §3; repealed by 1991 c.459 §184]

308.700 [1975 c.355 §4; 1981 c.804 §68; 1985 c.613 §20; repealed by 1991 c.459 §184]

MULTIUNIT RENTAL HOUSING SUBJECT TO GOVERNMENT RESTRICTION ON USE

308.701 Definitions for ORS 308.701 to 308.724

As used in ORS 308.701 to 308.724: “Government restriction on use” means a restriction that limits the use of multiunit rental housing to qualified income rental housing in order to receive a government incentive, including but not limited to the following government incentives: A low income housing tax credit under section 42 of the Internal Revenue Code;…

308.704 Option of owner to choose special assessment

An owner of multiunit rental housing that is subject to a government restriction on use may choose, at the discretion of the owner, to have the multiunit rental housing assessed under the special assessment provided in ORS 308.707 or may choose to have the multiunit rental housing assessed under the ordinary methods of assessing property in this state. Multi…

308.705 [1957 c.628 §2; 1967 c.77 §1; repealed by 1997 c.154 §25]

308.707 Valuation of multiunit rental property subject to special assessment

The specially assessed value, maximum assessed value and assessed value of multiunit rental housing shall be determined under this section if: The property is subject to a government restriction on use; and The owner of the property has filed an application for special assessment under ORS 308.709 and that application has been approved. The specially asse…

308.709 Application procedure; due dates; late filing; fee; assessor determination; appeals

An owner of multiunit rental housing seeking to have the property assessed under ORS 308.707 must file a written application under this section. Except as provided in subsection (3) of this section, an application, and an election form as described in ORS 308.712, must be filed with the county assessor on or before April 1 preceding the first tax year for w…

308.710 [1957 c.628 §§3,5; repealed by 1997 c.154 §25]

308.712 Methods to determine specially assessed value; election by owner; procedure; rules; fee

The owner of multiunit rental housing that is subject to a government restriction on use and that is to be assessed under ORS 308.707 must elect the method by which the specially assessed value of the property is to be determined. The property owner must elect one of the following methods to determine the specially assessed value of the property: Through an…

308.714 Disqualification; notification requirements; penalties; rules; reapplication; new property or new improvements

An owner of property assessed under ORS 308.707 must notify the county assessor if: The property is no longer multiunit rental housing that is subject to a government restriction on use; New property is constructed at the location of the multiunit rental housing, or new improvements are made to the multiunit rental housing; An event described in ORS 308.1…

308.715 [1957 c.628 §4; 1959 c.297 §1; repealed by 1997 c.154 §25]

308.720 [1957 c.628 §6; repealed by 1997 c.154 §25]

308.723 Application of property tax expenditure funding

ORS 306.353 to 306.359 do not apply to ORS 308.701 to 308.724.

308.724 Rules

The Department of Revenue shall prescribe rules implementing the provisions of ORS 308.712 (1)(a). The department may prescribe any other rules necessary to administer the provisions of ORS 308.701 to 308.724, including rules establishing one or more alternative methods for determining the specially assessed value of multiunit rental housing under ORS 308.71…

308.725 [1957 c.628 §7; 1963 c.238 §2; 1965 c.492 §1; 1967 c.226 §1; 1969 c.595 §12; repealed by 1997 c.154 §25]

308.730 [1957 c.628 §8; 1981 c.623 §5; repealed by 1997 c.154 §25]

308.740 [1971 c.493 §2; 1991 c.459 §162; 1997 c.541 §218; renumbered 308A.300 in 1999]

308.745 [1971 c.493 §1; renumbered 308A.303 in 1999]

308.750 [1971 c.493 §3; 1991 c.459 §163; 1997 c.541 §219; renumbered 308A.306 in 1999]

308.755 [1971 c.493 §4; 1999 c.503 §4; renumbered 308A.309 in 1999]

308.760 [1971 c.493 §5; 1991 c.459 §164; renumbered 308A.312 in 1999]

308.765 [1971 c.493 §6; 1991 c.459 §165; 1997 c.541 §219a; renumbered 308A.315 in 1999]

308.770 [1971 c.493 §7; 1991 c.459 §166; 1997 c.541 §220; renumbered 308A.318 in 1999]

308.775 [1971 c.493 §8; renumbered 308A.321 in 1999]

308.780 [1971 c.493 §9; 1979 c.350 §9; renumbered 308A.324 in 1999]

308.785 [1971 c.493 §10; renumbered 308A.327 in 1999]

308.790 [1971 c.493 §11; renumbered 308A.330 in 1999]

308.792 [1981 c.720 §3; 1999 c.21 §21; renumbered 308A.350 in 1999]

308.793 [1981 c.720 §1; renumbered 308A.353 in 1999]

308.794 [1981 c.720 §4; 1991 c.459 §176; renumbered 308A.356 in 1999]

308.795 [1981 c.720 §5; 1997 c.811 §1; renumbered 308A.359 in 1999]

308.796 [1981 c.720 §6; 1997 c.811 §2; renumbered 308A.362 in 1999]

308.797 [1981 c.720 §7; renumbered 308A.365 in 1999]

308.798 [1981 c.720 §8; 1991 c.459 §178; renumbered 308A.368 in 1999]

308.799 [1981 c.720 §9; renumbered 308A.371 in 1999]

308.800 [1981 c.720 §10; renumbered 308A.374 in 1999]

308.801 [1981 c.720 §11; 1999 c.314 §50; renumbered 308A.377 in 1999]

308.802 [1981 c.720 §12; 1989 c.924 §6; 1991 c.459 §182; 1997 c.811 §3; renumbered 308A.380 in 1999]

308.803 [1981 c.720 §§13,13a; 1989 c.924 §7; 1997 c.811 §4; renumbered 308A.383 in 1999]

GROSS EARNINGS TAX ON MUTUAL OR COOPERATIVE DISTRIBUTION SYSTEMS

308.805 Mutual and cooperative electric distribution systems subject to tax on gross earnings

Every association of persons, wholly mutual or cooperative in character, whether incorporated or unincorporated, the principal business of which is the construction, maintenance and operation of an electric transmission and distribution system for the benefit of the members of such association without intent to produce profit in money and which has no other …

308.807 Amount of tax

For payments due July 1, 1992, and each July 1 thereafter, the amount of the tax imposed by ORS 308.805 shall be the lesser of: Four percent of all gross revenue derived from the use or operation of transmission and distribution lines (exclusive of revenues from the leasing of lines to governmental agencies) minus the cost of power to the association, or; …

308.810 Association to file statement; payment of tax

Every association referred to in ORS 308.805 shall make and file with the Department of Revenue, on or before March 1 of each year, in such form and on such blanks as the department may prescribe and provide, the statement required under ORS 308.524 and 308.525, and shall include therein the amount of all its gross revenue subject to the tax levied by ORS 30…

308.815 Examination of return by department; distribution of tax

The Department of Revenue shall examine and determine as to the correctness of the return and taxes on the association’s gross revenue forwarded pursuant to ORS 308.810 and if found correct shall thereupon remit the tax so received to the treasurers of the counties in which the association has electric transmission and distribution lines in proportion to the…

308.820 Tax as a lien; delinquency date; action to collect

All taxes levied under ORS 308.805 shall be a debt due and owing from the association and shall be a lien on all the property, real and personal, of the association from March 1 of each year. The taxes shall be delinquent if not paid within 30 days of the due date thereof. Interest shall be charged on the delinquent taxes in the manner prescribed in ORS 305.…

308.850 [1969 c.605 §11; repealed by 1971 c.529 §37]

308.855 [1969 c.605 §12; repealed by 1971 c.529 §37]

308.860 [1969 c.605 §13; repealed by 1971 c.529 §37]

MANUFACTURED STRUCTURES; MOBILE MODULAR UNITS

308.865 Notice and payment of taxes before movement of mobile modular unit

A person may not move a mobile modular unit to a new situs within the same county or outside the county until the person has: Given notice of the move to the county tax collector; and Paid all property taxes and special assessments for the current tax year and all outstanding delinquent property taxes and special assessments for all past tax years. Upon r…

308.866 Definition of “mobile modular unit”; statement of value; receipt

As used in ORS 308.865 and this section, “mobile modular unit” means a prefabricated structure that is more than eight and one-half feet wide, is used for commercial or business purposes and is capable of being moved on the highway. The owner as of January 1 of each year of a mobile modular unit that is taxed as personal property shall submit no later than …

308.870 [1969 c.605 §15; 1971 c.210 §1; repealed by 1971 c.529 §37]

308.875 Manufactured structures classified as real or personal property; effect of classification on other transactions

If a manufactured structure and the land upon which the manufactured structure is situated are owned by the same person, the assessor shall assess the manufactured structure as real property. If a manufactured structure is owned separately and apart from the land upon which it is located, the assessor shall assess and tax the manufactured structure as perso…

308.880 Travel or special use trailer eligible for ad valorem taxation upon application of owner

The owner of any travel trailer described in ORS 801.565 that is being used either as a permanent home or for other than recreational purposes may apply to the assessor in the county in which it has situs to have the travel trailer assessed for ad valorem taxation. If the assessor determines that the travel trailer is being used either as a permanent home or…

308.885 Determination of real market value of manufactured structure without physical appraisal

Each year that a physical appraisal is not made of a manufactured structure, the assessor shall consider the value of the manufactured structure, and shall apply uniform depreciation or trending factors, if necessary to arrive at the real market value of manufactured structures of a like class.

308.890 [1973 c.91 §8; 1983 c.311 §2; 1983 c.338 §908; 1985 c.16 §475; repealed by 2003 c.655 §143]

308.905 [1989 c.919 §3; repealed by 2017 c.315 §9]

PENALTIES

308.990 Penalties

Violation of ORS 308.320 (3) or of ORS 308.330 is a Class A misdemeanor. The judgment of conviction of any assessor for such a violation shall of itself work a forfeiture of the office of the assessor. Any taxpayer or managing officer thereof who fails to furnish, after written demand so to do by the assessor or the county property value appeals board havin…