Oregon Statutes - 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. [Amended by 1979 c.689 §25; 1981 c.804...
• 308.007   Definitions.
  (1) As used in the statute laws of this state, unless the context or a specially applicable definition requires otherwise, for purposes of property taxation:...
• 308.010   Registered appraiser requirements; continuing education; rules.
  (1) A registered appraiser is an individual who has successfully qualified and is employed pursuant to county civil service or state merit system requirements, or...
• 308.015   Alternate qualifications for appraisers.
  (1) Any person who lacks the education and experience requirements for becoming a registered Property Appraiser I may become a registered Property Appraiser I if...
• 308.020   Appeal of large amounts of value; effect on computation of tax; limited to appeals from years before 1997-1998; rules.
  (1) If any property value is appealed to any court of competent jurisdiction before the assessment and tax roll is certified to the tax collector,...
• 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• 308.027   [1983 c.471 §1; repealed by 2003 c.169 §11]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.
  (1) Each person, company, corporation or association required by ORS 308.505 to 308.665 or 308.805 to 308.820 to file a statement with the Department of...
• 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...
• 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...
• 308.057   Continuing education of county assessors required; effect of failure to comply; appointment of special assessor.
  (1) 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...
• 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...
• 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.
  (1) If the Department of Revenue determines that appraisals in any county are not being made as provided by law, to meet the requirements of...
• 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,...
• 308.105   Personal property.
  (1) Except as otherwise specifically provided, all personal property shall be assessed for taxation each year at its situs as of the day and hour...
• 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.
  (1) Whenever any mineral, coal, oil, gas or other severable interest in or part of real property is owned separately and apart from the rights...
• 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...
• 308.125   Undivided interest; assessment; ownership of less than one forty-eighth interest.
  (1) An undivided interest in lands or lots, or other real property, or in personal property, may be assessed and taxed as such. Any person...
• 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...
• 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: (1) A designation of the representative character shall be added to the name of...
• 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...
• 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.
  (1) The maximum assessed value of property shall equal 103 percent of the property’s assessed value from the prior year or 100 percent of the...
• 308.149   Definitions for ORS 308.149 to 308.166.
  As used in ORS 308.149 to 308.166: (1) “Property class” means the classification of property adopted by the Department of Revenue by rule, except that...
• 308.150  
  [1983 c.307 §3; renumbered 223.327 in 1987]
• 308.153   New property and new improvements to property.
  (1) If new property is added to the assessment roll or improvements are made to property as of January 1 of the assessment year, the...
• 308.156   Subdivision or partition; rezoning; omitted property; disqualification from exemption, partial exemption or special assessment; rules.
  (1) If property is subdivided or partitioned after January 1 of the preceding assessment year and on or before January 1 of the current assessment...
• 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...
• 308.162   Property tax account modifications.
  (1) If two or more property tax accounts are merged into a single account, or if property that is attributable to one account is changed...
• 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.
  (1) If the maximum assessed value of property is subject to adjustment under both ORS 308.153 and 308.156, the maximum assessed value shall first be...
• 308.170  
  [1983 c.259 §2; renumbered 223.878 in 1987] ASSESSMENT ROLL; METHOD OF ASSESSMENT
• 308.205   Real market value defined; rules.
  (1) Real market value of all property, real and personal, means the amount in cash that could reasonably be expected to be paid by an...
• 308.207   Computation of real market value for taxing or bonding limitations.
  (1) If the taxing or bonding power of any governmental unit is limited to a millage or percentage of the real market value of the...
• 308.210   Assessing property; record as assessment roll; changes in ownership or description of real property and manufactured structures assessed as personal property.
  (1) The assessor shall proceed each year to assess the value of all taxable property within the county, except property that by law is to...
• 308.212   Requirement for property owner to file address.
  (1) Any person who owns real property located in any county shall notify the county assessor for the county where the property is located of...
• 308.215   Contents of assessment roll; rules.
  The assessor shall prepare the assessment roll in the following form: (1) Real property shall be listed in sequence by account number or by code...
• 308.217   Form of assessment and tax rolls; obtaining descriptions of property.
  (1) For purposes of assessment and taxation, the assessment roll and the tax roll of each county shall be deemed one continuous record. They shall...
• 308.219   Assessment and tax rolls; preparation; contents; availability to public; rules.
  (1) This section applies if the assessment and tax rolls do not constitute a written record that can be read by and is available to...
• 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 change or proposed boundary change; procedure.
  (1) In preparing the assessment roll in any year, a county assessor shall disregard changes or proposed changes described in subsections (3), (4) and (5)...
• 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. [1955 c.575 §2; 1979 c.689 §11; 1991 c.5 §23; 1991 c.459
• 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...
• 308.233   Use of sales data for physical appraisal.
  (1) For purposes of making a physical appraisal of property for ad valorem property taxation, in arriving at the value level for the property, any...
• 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...
• 308.235   Valuation of land.
  (1) Taxable real property shall be assessed by a method which takes into consideration: (a) The applicable land use plans, including current zoning and other...
• 308.236   Land values to reflect presence of roads; roads not assessed; exception for certain timber roads.
  (1) The availability, usefulness and cost of using roads, including all roads of the owner of land or timber and all roads that the owner...
• 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 land; assessment to “unknown owners”; mistake or omission in owner’s name; error in description of property.
  (1) Real property may be described by giving the subdivision according to the United States survey when coincident with the boundaries thereof, or by lots,...
• 308.242   Assessor’s authority to change roll after September 25 limited; when changes permitted; stipulations.
  (1) The assessor may not make changes in the roll after September 25 of each year except as provided in subsections (2) and (3) of...
• 308.245   Maps; taxpayers’ index.
  (1) The assessor of each county shall maintain a set of maps upon which are outlined the boundaries of each land parcel subject to separate...
• 308.250   Valuation and assessment of personal property; cancellation of assessment and short form return in certain cases; verified statements.
  (1) All personal property not exempt from ad valorem taxation or subject to special assessment shall be valued at 100 percent of its real market...
• 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.
  (1) Watercraft of water transportation companies shall be assessed as provided in ORS 308.505 to 308.665. (2) Watercraft described in ORS 308.260 shall be assessed...
• 308.260   Watercraft used for reduction or processing of deep-sea fish; machinery and equipment; assessment; taxation.
  (1) Any ship, vessel or other watercraft shall be assessed and taxed in the manner provided in this section if: (a) On or after January...
• 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...
• 308.275   Use of reproduction cost or prices and costs in determining assessed values.
  (1) The Department of Revenue shall prescribe a base in terms of the construction costs of a specified year for the computation of reproduction costs....
• 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...
• 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; real property; combined real and personal returns for industrial property; contents; filing; extensions; confidentiality and disclosure; lessor-lessee elections; rules.
  (1)(a) Every person and the managing agent or officer of any business, firm, corporation or association owning, or having in possession or under control taxable...
• 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.
  (1) 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,...
• 308.296   Penalty for failure to file return reporting only personal property; notice; waiver of penalty.
  (1) Each person, business, firm, corporation or association required by ORS 308.290 to file a return reporting only taxable personal property, who or which has...
• 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,...
• 308.300   Penalty for neglecting to file real property or combined return with intent to evade taxation.
  (1) Except as provided in subsection (2) of this section, any person, managing agent or officer who, with intent to evade taxation, refuses or neglects...
• 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. [1953 c.49 §2; 1977...
• 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...
• 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.
  (1) The county assessor, for the purpose of ascertaining the correctness of any assessment or for the purpose of making any assessment, and the officer...
• 308.320   Oath of assessor upon completion of assessment roll.
  (1) Every county assessor, at the time of the completion of the assessment roll, shall take and subscribe to an oath in substantially the following...
• 308.325   Certificate of assessment to person assessed.
  Any person assessed for any year may demand of the assessor an official certificate of that fact. Upon the refusal of the assessor to give...
• 308.330   Duty of assessor to assess properly.
  No assessor shall willfully or knowingly: (1) Omit to assess any person or property assessable. (2) Assess any property or class of property under or...
• 308.335   Department testing work of county assessors; supplementing assessment list; special assessor.
  (1) The Department of Revenue, upon its own volition or at the request of the county governing body, may examine and test the work of...
• 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   Exemption for reduction in value by reason of comprehensive plan or zone change; limited to tax years before 1997-1998; disqualification; treatment of property first exempt in 1996-1997 tax year.
  (1) If the real market value of any real property is reduced by reason of the adoption of or a change in the comprehensive plan,...
• 308.342   [1977 c.423 §4; 1981 c.804 §56; 1991 c.459 §112; repealed by 1997 c.541 §174]
• 308.343   Applicability of plan or zone change exemption.
  ORS 308.341 shall apply only to that property assessed pursuant to ORS 308.205 and 308.232 for the tax year for which a reduction in value...
• 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.
  As used in ORS 305.420 and 308.408 to 308.413, “industrial plant” includes: (1) The land, buildings, structures and improvements, and the tangible personal property, including...
• 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.
  (1) Except as limited by subsections (2) to (9) of this section, the real market value of an industrial plant shall be determined for ad...
• 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...
• 308.413   Confidential information furnished under ORS 308.411; exception; rules.
  (1) 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...
• 308.415   [Amended by 1967 c.105 §2; 1975 c.780 §7; repealed by 1979 c.689 §27]
• 308.425   Taxes on destroyed or damaged property; proration; reduction; effect of repair.
  (1) If, during any tax year, any real or personal property is destroyed or damaged by fire or act of God, the owner or purchaser...
• 308.428   Property destruction or damage during first six months of assessment year; July 1 assessment date.
  (1) If, during the period beginning on January 1 and ending on July 1 of an assessment year, any real or personal property is destroyed...
• 308.430   [1971 c.497 §2; repealed by 1974 s.s. c.14 §3]
• 308.435   [1971 c.497 §3; repealed by 1974 s.s. c.14 §3]
• 308.440   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...
• 308.450   Definitions for ORS 308.450 to 308.481.
  As used in ORS 308.450 to 308.481: (1) “Distressed area” means a primarily residential area of a county or city that is designated as a...
• 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...
• 308.455   [Repealed by 1975 c.365 §4]
• 308.456   Application of ORS 308.450 to 308.481; standards for processing certificate applications.
  (1) 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...
• 308.457   Determining boundaries of distressed areas; rules; limitation.
  (1) 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...
• 308.459   Valuation of rehabilitated property not to be increased; effect of filing date of certificate.
  (1) 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...
• 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: (1) Prior to commencement of rehabilitation improvements, secure from the...
• 308.465   [Repealed by 1975 c.365 §4]
• 308.466   Processing applications for limited assessment; issuance of certificate; judicial review of application denial.
  (1) 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...
• 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...
• 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.
  (1) 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...
• 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...
• 308.475   [Repealed by 1975 c.365 §4]
• 308.477   Termination of limited assessment for incomplete construction or noncompliance; appeal; revaluation; tax liability.
  (1) 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...
• 308.479   Termination of limited assessment for change of use; additional taxes; circumstances when additional taxes not imposed.
  (1) 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...
• 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...
• 308.490   Determining value of homes for elderly persons.
  (1) The Legislative Assembly finds that ordinary methods of determining the assessed value of real property, particularly by consideration of the cost of replacing a...
• 308.505   Definitions for ORS 308.505 to 308.665.
  As used in ORS 308.505 to 308.665: (1) “Car” includes any vehicle adapted to the rails of a railroad. (2) “Communication” includes telephone communication, telegraph...
• 308.510   “Property” defined; real and personal property classified.
  (1) “Property,” as used in ORS 308.505 to 308.665, includes all property, real and personal, tangible and intangible, used or held by a company as...
• 308.515   Department to make annual assessment of designated utilities and companies.
  (1) The Department of Revenue shall make an annual assessment of any property that has a situs in this state and that, except as provided...
• 308.517   To whom property assessed; certain property not to be assessed.
  (1) Except as provided in subsections (2) and (3) of this section, the Department of Revenue shall assess to the property user all property owned,...
• 308.520   Companies to file statements.
  (1) Each company shall make and file with the Department of Revenue, on or before February 1 of each year, in such form as the...
• 308.522   [1991 c.459 §144b; 1997 c.541 §204; repealed by 2001 c.114 §17]
• 308.525   Contents of statement.
  Each statement required by ORS 308.520 shall contain the following facts about the company: (1) The name of the company, the nature of the business...
• 308.530   Company not relieved from making other reports.
  The statements provided for in ORS 308.505 to 308.665 shall not relieve the company from making any other report or statement required by law to...
• 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...
• 308.540   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...
• 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...
• 308.550   Valuing property of company operating both within and without state.
  (1) When a company owns, leases, operates over or uses rail, wire, pipe or pole lines, operational routes or property within and without this state,...
• 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...
• 308.558   Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers.
  (1) Aircraft shall be subject to assessment, taxation and exemption, as provided in this section. (2) Any aircraft used or held for use by an...
• 308.559   Exemption for aircraft undergoing major work.
  (1) As used in this section: (a) “Facility” includes all buildings or areas designed and used exclusively for major work at or near an airport,...
• 308.560   Assessment roll; contents; description of property; effect of errors, mistakes and omissions.
  (1) The assessment roll for the companies assessed under ORS 308.505 to 308.665 shall be prepared in a manner prescribed by the Department of Revenue....
• 308.565   Apportionment of assessment between counties.
  (1) For the purpose of determining the respective amounts of the assessment of any company, under ORS 308.505 to 308.665, that shall be apportioned to...
• 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, except any private railcar company with personal property that...
• 308.575   Determining value per mile of property of companies using wire, pipe or pole lines or operational routes.
  In the assessment of the property of any company owning, operating over or using wire, pipe or pole lines or operational routes, the assessed value...
• 308.580   Notice of meeting to review tentative assessment roll; persons interested to appear.
  (1) The Department of Revenue shall give public notice by publication at least once a week for three successive weeks in a newspaper printed at...
• 308.582   Notice of tentative assessment.
  (1) In addition to the notice made by publication under ORS 308.580, the Department of Revenue shall mail a notice to each person or company...
• 308.584   Request for conference to modify tentative assessment; appeal.
  (1) 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...
• 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 308.665 on or before June 15...
• 308.590   Review and correction of tentative assessment roll; apportionment to county.
  (1) The Director of the Department of Revenue shall: (a) Review, examine and correct the tentative assessment roll prepared under ORS 308.585. (b) Increase or...
• 308.595   Notice when valuation increased or omitted property placed on tentative assessment roll; notice.
  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...
• 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...
• 308.605   Entry of corrections and changes; record of meetings.
  (1) Corrections, additions to or changes in the assessment roll prepared under ORS 308.505 to 308.665 shall be entered in a separate part of the...
• 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...
• 308.615   Keeping roll on file as public record.
  The roll, when examined, reviewed, corrected, equalized and apportioned, shall be kept on file in the office of the Department of Revenue as a public
• 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.
  (1) The assessment roll having been reviewed by the Department of Revenue, the assessments therein shall be considered complete. (2) Except as otherwise provided in...
• 308.624   Correction of certified roll.
  (1) Following the date that an assessment roll prepared under ORS 308.505 to 308.665 is certified under ORS 308.621, the Director of the Department of...
• 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.
  (1) If the Director of the Department of Revenue determines that any real or personal property that is assessable by the Department of Revenue under...
• 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.
  (1) 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...
• 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.
  (1) 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...
• 308.640   Assessment and taxation of personal property of small private railcar companies; apportionment to counties.
  (1) When the Department of Revenue assesses a private railcar company with personal property that does not exceed $1 million in real market value, the...
• 308.645   Reports by companies of mileage to county assessors.
  Each county assessor may require, and it is hereby made the duty of the several persons or companies liable to assessment under ORS 308.505 to...
• 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...
• 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 308.665. [Amended by 1997...
• 308.660   [Repealed by 1995 c.79 §132]
• 308.665   Railroad car exemption.
  (1) During the period of time described in subsection (3) of this section, railroad cars owned by private car companies undergoing major work including remodeling,...
• 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]
• 308.675   [1975 c.655 §2; 1977 c.679 §2; repealed by 1997 c.541 §215a]
• 308.680   [1975 c.655 §3; 1977 c.679 §3; 1991 c.459 §160; repealed by 1997 c.541 §215a]
• 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]
• 308.701   Definitions for ORS 308.701 to 308.724.
  As used in ORS 308.701 to 308.724: (1) “Government restriction on use” means a restriction that limits the use of multiunit rental housing to qualified...
• 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...
• 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.
  (1) The specially assessed value, maximum assessed value and assessed value of multiunit rental housing shall be determined under this section if: (a) The property...
• 308.709   Application procedure; due dates; late filing; fee; assessor determination; appeals.
  (1) An owner of multiunit rental housing seeking to have the property assessed under ORS 308.707 must file a written application under this section. (2)...
• 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.
  (1) 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...
• 308.714   Disqualification; notification requirements; penalties; rules; reapplication; new property or new improvements.
  (1) An owner of property assessed under ORS 308.707 must notify the county assessor if: (a) The property is no longer multiunit rental housing that...
• 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. [2001 c.605 §8]
• 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...
• 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]
• 308.805   Mutual and cooperative electric distribution systems subject to tax on gross earnings.
  (1) Every association of persons, wholly mutual or cooperative in character, whether incorporated or unincorporated, the principal business of which is the construction, maintenance and...
• 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:...
• 308.810   Association to file statement; payment of tax.
  (1) 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,...
• 308.815   Examination of return by department; distribution of tax.
  (1) 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...
• 308.820   Tax as a lien; delinquency date; action to collect.
  (1) 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...
• 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]
• 308.865   Notice and payment of taxes before movement of mobile modular unit.
  (1) A person may not move a mobile modular unit to a new situs within the same county or outside the county until the person...
• 308.866   Definition of mobile modular unit; statement of value; receipt.
  (1) 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,...
• 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 the manufactured structure and the land upon which the manufactured structure is situated are owned by the same person, the assessor shall assess the...
• 308.880   Travel or special use trailer eligible for ad valorem taxation upon application of owner.
  (1) 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...
• 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...
• 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   Special assessment on manufactured structure; collection; use.
  (1) A special assessment is levied upon each manufactured structure that is assessed for ad valorem property tax purposes as personal property. The amount of...
• 308.990   Penalties.
  (1) Violation of ORS 308.320 (3) or of ORS 308.330 is a misdemeanor. The judgment of conviction of any assessor for such a violation shall...

Last modified: August 7, 2008