Oregon Law
Law as of Jan 1, 2026
Chapter contents
308.005“Assessor” includes deputy 308.007Definitions 308.010Registered appraiser requirements; revocation; continuing education; rules 308.015Alternate qualifications for registered appraisers 308.020[1973 c.345 §2; 1989 c.267 §1; 1991 c.459 §83; 1993 c.650 §1; 1995 c.650 §89; 1997 c.541 §§148,149; repealed by 2017 c.315 §9] 308.025[1977 c.884 §29; 1977 c.892 §54; 1981 c.720 §14; 1983 c.826 §20; 1991 c.459 §84; 1995 c.79 §124; 1999 c.314 §44; renumbered 308A.733 in 1999] 308.027[1983 c.471 §1; repealed by 2003 c.169 §11] 308.030Penalty for failure to file certain statements within time limits; notice; waiver or reduction of penalty; rules 308.050Assessor’s annual report on property appraisal program 308.055Special assessor appointed if assessor fails to act 308.057Continuing education of county assessors required; effect of failure to comply; appointment of special assessor 308.059Qualifications of managerial employees of assessor 308.060[Amended by 1955 c.575 §4; repealed by 1967 c.316 §3] 308.061[1967 c.316 §2(1),(3); 1977 c.193 §1; 1991 c.459 §87; repealed by 1997 c.782 §13] 308.062Action by department when appraisals not being conducted as provided by law; reimbursement of department costs 308.065Administering of oaths by assessors and deputies 308.105Personal property 308.110[Repealed by 1957 c.342 §1 (308.256 enacted in lieu of 308.110 and 308.255)] 308.115Minerals, coal, oil, gas or other severable interests owned separately from realty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 308.120Partnership property; liability of either partner for whole tax 308.125Undivided interest; assessment; ownership of less than one forty-eighth interest 308.130Undivided estate of decedent; liability for whole tax; right of contribution 308.135Trustee or personal representative separately assessed; valuation of property held as representative 308.140[1983 c.307 §1; renumbered 223.317 in 1987] 308.142“Property” and “property tax account” defined 308.145[1983 c.307 §2; renumbered 223.322 in 1987] 308.146Determination of maximum assessed value and assessed value; reduction in maximum assessed value following property destruction; effect of conservation or highway scenic preservation easement 308.149Definitions for ORS 308.149 to 308.166 308.150[1983 c.307 §3; renumbered 223.327 in 1987] 308.151Certain cities authorized to define “area” as city by ordinance or resolution; supermajority required; software costs withheld from property taxes 308.153New property and new improvements to property 308.156Subdivision or partition; rezoning; omitted property; disqualification from exemption, partial exemption or special assessment; rules 308.159Lot line adjustments 308.162Property tax account modifications 308.165[1983 c.259 §1; renumbered 223.132 in 1987] 308.166Ordering provisions when property is subject to multiple special determinations of value 308.170[1983 c.259 §2; renumbered 223.878 in 1987] 308.205Real market value defined; rules 308.207Computation of real market value for taxing or bonding limitations 308.210Assessing property; record as assessment roll; changes in ownership or description of real property and manufactured structures assessed as personal property 308.212Requirement for property owner to file address 308.215Contents of assessment roll; rules 308.217Form of assessment and tax rolls; obtaining descriptions of property 308.219Assessment and tax rolls; preparation; contents; availability to public; rules 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] 308.225Boundary changes; procedure 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] 308.231Only registered appraisers to appraise real property 308.232Property to be valued at 100 percent real market value and assessed at assessed value 308.233Use of sales data for physical appraisal 308.234Record of last appraisal; Department of Revenue to approve methods of appraisal 308.235Valuation of real property 308.236Land values to reflect presence of roads; roads not assessed; exception for certain timber roads 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] 308.240Description of real property; assessment to “unknown owners”; mistake or omission in owner’s name; error in description of property 308.242Assessor’s authority to change roll after September 25 limited; when changes permitted; stipulations 308.245Maps; taxpayers’ index 308.250Valuation and assessment of personal property; property not subject to taxation in certain cases; annual notice authorized; form attesting no change in property; indexing 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)] 308.256Assessment, taxation and exemption of watercraft and materials of shipyards, ship repair facilities and offshore drilling rigs 308.260Watercraft used for reduction or processing of deep-sea fish; machinery and equipment; assessment; taxation 308.270Public lands sold or contracted to be sold to be placed on assessment roll; obtaining list of such lands and of final certificates issued 308.275Use of reproduction cost or prices and costs in determining assessed values 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] 308.285Requiring taxpayer to furnish list of taxable property 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] 308.290Returns; personal property; exception; real property; combined real and personal returns for industrial property; confidentiality and disclosure; lessor-lessee elections; rules 308.292[1955 c.233 §1; 1957 c.542 §1; repealed by 1979 c.692 §13] 308.295Penalties for failure to file real property or combined return on time; notice; waiver of penalty 308.296Penalty for failure to file return reporting only personal property; notice; waiver of penalty 308.297Personal property returns to note penalty for delinquency 308.300Penalty for neglecting to file real property or combined return with intent to evade taxation 308.302Disposition of penalties 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] 308.310When list of persons issued electrical permits supplied 308.315[Repealed by 1955 c.610 §1] 308.316Examining witnesses, books and records; reference of matter to department upon failure to produce records or testify 308.320Oath of assessor upon completion of assessment roll 308.325[Repealed by 2017 c.28 §1] 308.330Duty of assessor to assess properly 308.335Department testing work of county assessors; supplementing assessment list; special assessor 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] 308.408“Industrial plant” defined 308.409[Formerly 308.405; repealed by 1979 c.689 §27] 308.410[Repealed by 1979 c.689 §27] 308.411Appraisal and real market valuation of industrial plants; rules 308.412Effect of election to exclude income approach to value under prior law 308.413Confidential information furnished under ORS 308.411; exception; rules 308.415[Amended by 1967 c.105 §2; 1975 c.780 §7; repealed by 1979 c.689 §27] 308.425Proration of taxes after destruction or damage; specially assessed property; cancellation of taxes; refunds; treatment of repairs; rules 308.428[1999 c.20 §2; 2007 c.450 §3; repealed by 2015 c.92 §2] 308.429Relief not allowed in case of arson by property owner 308.430[1971 c.497 §2; repealed by 1974 s.s. c.14 §3] 308.434Homesteads destroyed by wildfire; special assessment of rebuilt homesteads; fees; application procedure; disqualification; appeals; treatment of added property 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] 308.450Definitions for ORS 308.450 to 308.481 308.453Policy 308.455[Repealed by 1975 c.365 §4] 308.456Application of ORS 308.450 to 308.481; standards for processing certificate applications 308.457Determining boundaries of distressed areas; rules; limitation 308.459Valuation of rehabilitated property not to be increased; effect of filing date of certificate 308.460[Repealed by 1975 c.365 §4] 308.462Qualifications for limited assessment 308.465[Repealed by 1975 c.365 §4] 308.466Processing applications for limited assessment; issuance of certificate; judicial review of application denial 308.468Fee for limited assessment applications; time of payment; disposition 308.470[Amended by 1967 c.105 §3; repealed by 1975 c.365 §4] 308.471Owner to file statement with governing body when rehabilitation project finished; disqualification of property; judicial review of disqualification determination 308.474Owner to file annual statement regarding rental property transactions if agreement filed under ORS 308.462 (2) 308.475[Repealed by 1975 c.365 §4] 308.477Termination of limited assessment for incomplete construction or noncompliance; appeal; revaluation; tax liability 308.479Termination of limited assessment for change of use; additional taxes; circumstances when additional taxes not imposed 308.480[Repealed by 1975 c.365 §4] 308.481Extending deadline for completion of rehabilitation project; grounds 308.490Determining value of homes for elderly persons 308.505Definitions for ORS 308.505 to 308.674 308.510Real and personal property classified for ORS 308.505 to 308.674 308.515Department to make annual assessment of designated utilities and companies 308.516Certain exceptions to ORS 308.515 308.517To whom property assessed; certain property not to be assessed 308.518Legislative intention with respect to ownership or operation of data centers 308.519Local assessment of data center property 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] 308.521Property of cooperative providing steam or hot water heat by combustion of biomass exempt 308.522[1991 c.459 §144b; 1997 c.541 §204; repealed by 2001 c.114 §17] 308.524Companies to file statements 308.525Contents of statement 308.530Company not relieved from making other reports 308.535Extension of time for making reports or statements; proceeding in case of failure or refusal to furnish statement or information 308.540Department to prepare assessment roll; date as of which value assessed; when roll final 308.545Mode of valuing property 308.550Valuing property of company operating both within and without state 308.555Unit valuation of property 308.558Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers 308.559[1995 c.378 §2; 2003 c.46 §20; 2005 c.94 §54; repealed by 2013 c.193 §1] 308.560Assessment roll; description of property; effect of mistake 308.565Apportionment of assessment among counties 308.570Determining value per mile of main and branch lines of companies using rail lines 308.575Determining value per mile of property of companies using wire, pipe or pole lines or operational routes 308.580Department to review and correct tentative assessment roll; interested persons may appear 308.582Notice of tentative assessment 308.584Request for conference to modify tentative assessment; appeal 308.585Delivery of tentative assessment roll to director 308.590Review and correction of tentative assessment roll; apportionment to county 308.595Notice when valuation increased or omitted property placed on tentative assessment roll; exception 308.600Director’s examination of rolls 308.605Entry of corrections and changes; record of meetings 308.610Oath of director upon completion of review 308.615Keeping roll as public record 308.620[Amended by 1955 c.735 §4; 1961 c.533 §48; repealed by 1977 c.870 §59] 308.621When assessment complete; certifying to assessors; apportioning by assessor; levy and collection of taxes 308.624Correction of certified roll 308.625[Amended by 1955 c.735 §5; 1957 c.325 §3; repealed by 1961 c.533 §57] 308.628Omitted property subject to assessment 308.630[Amended by 1955 c.735 §6; 1961 c.533 §49; repealed by 1977 c.870 §59] 308.632Notice of intention to add omitted property to assessment 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] 308.636Correction of assessment roll to reflect omitted property; appeal 308.640Assessment and taxation of personal property of small private railcar companies; apportionment to counties 308.645Reports by companies of mileage to county assessors 308.650Companies to maintain principal office and agent within state 308.655Rules and regulations 308.660[Repealed by 1995 c.79 §132] 308.665Railroad car exemption 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] 308.671Elective exemption of certain communication-related property 308.673[2015 c.23 §2; repealed by 2019 c.164 §1] 308.674Exemption 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 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] 308.701Definitions for ORS 308.701 to 308.724 308.704Option of owner to choose special assessment 308.705[1957 c.628 §2; 1967 c.77 §1; repealed by 1997 c.154 §25] 308.707Valuation of multiunit rental property subject to special assessment 308.709Application procedure; due dates; late filing; fee; assessor determination; appeals 308.710[1957 c.628 §§3,5; repealed by 1997 c.154 §25] 308.712Methods to determine specially assessed value; election by owner; procedure; rules; fee 308.714Disqualification; notification requirements; penalties; rules; reapplication; new property or new improvements 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] 308.723Application of property tax expenditure funding 308.724Rules 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] 308.805Mutual and cooperative electric distribution systems subject to tax on gross earnings 308.807Amount of tax 308.810Association to file statement; payment of tax 308.815Examination of return by department; distribution of tax 308.820Tax as a lien; delinquency date; action to collect 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] 308.865Notice and payment of taxes before movement of mobile modular unit 308.866Definition of “mobile modular unit”; statement of value; receipt 308.870[1969 c.605 §15; 1971 c.210 §1; repealed by 1971 c.529 §37] 308.875Manufactured structures classified as real or personal property; effect of classification on other transactions 308.880Travel or special use trailer eligible for ad valorem taxation upon application of owner 308.885Determination of real market value of manufactured structure without physical appraisal 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] 308.990Penalties

Chapter 308 — Assessment of Property for Taxation

ORS 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.

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Provenance

Version history

Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.