2007 Oregon Code - Chapter 308 :: Chapter 308 - Assessment of Property for Taxation
Chapter 308 —
Assessment of Property for Taxation
2007 EDITION
ASSESSMENT OF PROPERTY FOR TAXATION
REVENUE AND TAXATION
GENERAL PROVISIONS
308.005    “Assessor”
includes deputy
308.007Â Â Â Â Definitions
308.010Â Â Â Â Registered
appraiser requirements; continuing education; rules
308.015Â Â Â Â Alternate
qualifications for appraisers
308.020Â Â Â Â Appeal
of large amounts of value; effect on computation of tax; limited to appeals
from years before 1997-1998; rules
308.030Â Â Â Â Penalty
for failure to file certain statements within time limits; notice; waiver or
reduction of penalty; rules
308.050Â Â Â Â AssessorÂ’s
annual report on property appraisal program
308.055Â Â Â Â Special
assessor appointed if assessor fails to act
308.057Â Â Â Â Continuing
education of county assessors required; effect of failure to comply;
appointment of special assessor
308.059Â Â Â Â Qualifications
of managerial employees of assessor
308.062Â Â Â Â Action
by department when appraisals not being conducted as provided by law;
reimbursement of department costs
308.065Â Â Â Â Administering
of oaths by assessors and deputies
WHERE AND TO WHOM PROPERTY ASSESSED
308.105Â Â Â Â Personal
property
308.115Â Â Â Â 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
308.120Â Â Â Â Partnership
property; liability of either partner for whole tax
308.125Â Â Â Â Undivided
interest; assessment; ownership of less than one forty-eighth interest
308.130Â Â Â Â Undivided
estate of decedent; liability for whole tax; right of contribution
308.135Â Â Â Â Trustee
or personal representative separately assessed; valuation of property held as
representative
MAXIMUM ASSESSED VALUE AND ASSESSED VALUE
(Generally)
308.142    “Property”
and “property tax account” defined
308.146Â Â Â Â Determination
of maximum assessed value and assessed value; reduction in maximum assessed
value following property destruction; effect of conservation or highway scenic
preservation easement
(Special Determinations of Value)
308.149Â Â Â Â Definitions
for ORS 308.149 to 308.166
308.153Â Â Â Â New
property and new improvements to property
308.156Â Â Â Â Subdivision
or partition; rezoning; omitted property; disqualification from exemption,
partial exemption or special assessment; rules
308.159Â Â Â Â
308.162Â Â Â Â Property
tax account modifications
308.166Â Â Â Â Ordering
provisions when property is subject to multiple special determinations of value
ASSESSMENT ROLL; METHOD OF ASSESSMENT
308.205Â Â Â Â Real
market value defined; rules
308.207Â Â Â Â Computation
of real market value for taxing or bonding limitations
308.210Â Â Â Â Assessing
property; record as assessment roll; changes in ownership or description of
real property and manufactured structures assessed as personal property
308.212Â Â Â Â Requirement
for property owner to file address
308.215Â Â Â Â Contents
of assessment roll; rules
308.217Â Â Â Â Form
of assessment and tax rolls; obtaining descriptions of property
308.219Â Â Â Â Assessment
and tax rolls; preparation; contents; availability to public; rules
308.225Â Â Â Â Boundary
change or proposed boundary change; procedure
308.231Â Â Â Â Only
registered appraisers to appraise real property
308.232Â Â Â Â Property
to be valued at 100 percent real market value and assessed at assessed value
308.233Â Â Â Â Use
of sales data for physical appraisal
308.234Â Â Â Â Record
of last appraisal; Department of Revenue to approve methods of appraisal
308.235Â Â Â Â Valuation
of land
308.236Â Â Â Â Land
values to reflect presence of roads; roads not assessed; exception for certain
timber roads
308.240Â Â Â Â Description
of land; assessment to “unknown owners”; mistake or omission in owner’s name;
error in description of property
308.242Â Â Â Â AssessorÂ’s
authority to change roll after September 25 limited; when changes permitted;
stipulations
308.245Â Â Â Â Maps;
taxpayersÂ’ index
308.250Â Â Â Â Valuation
and assessment of personal property; cancellation of assessment and short form
return in certain cases; verified statements
308.256Â Â Â Â Assessment,
taxation and exemption of watercraft and materials of shipyards, ship repair
facilities and offshore drilling rigs
308.260Â Â Â Â Watercraft
used for reduction or processing of deep-sea fish; machinery and equipment;
assessment; taxation
308.270Â Â Â Â Public
lands sold or contracted to be sold to be placed on assessment roll; obtaining
list of such lands and of final certificates issued
308.275Â Â Â Â Use
of reproduction cost or prices and costs in determining assessed values
308.285Â Â Â Â Requiring
taxpayer to furnish list of taxable property
308.290Â Â Â Â Returns;
personal property; real property; combined real and personal returns for
industrial property; contents; filing; extensions; confidentiality and
disclosure; lessor-lessee elections; rules
308.295Â Â Â Â Penalties
for failure to file real property or combined return on time; notice; waiver of
penalty
308.296Â Â Â Â Penalty
for failure to file return reporting only personal property; notice; waiver of
penalty
308.297Â Â Â Â Personal
property returns to note penalty for delinquency
308.300Â Â Â Â Penalty
for neglecting to file real property or combined return with intent to evade
taxation
308.302Â Â Â Â Disposition
of penalties
308.310Â Â Â Â When
list of persons issued electrical permits supplied
308.316Â Â Â Â Examining
witnesses, books and records; reference of matter to department upon failure to
produce records or testify
308.320Â Â Â Â Oath
of assessor upon completion of assessment roll
308.325Â Â Â Â Certificate
of assessment to person assessed
308.330Â Â Â Â Duty
of assessor to assess properly
308.335Â Â Â Â Department
testing work of county assessors; supplementing assessment list; special
assessor
308.341Â Â Â Â 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
308.343Â Â Â Â Applicability
of plan or zone change exemption
INDUSTRIAL PLANTS
308.408    “Industrial
plant” defined
308.411Â Â Â Â Appraisal
and real market valuation of industrial plants; rules
308.412Â Â Â Â Effect
of election to exclude income approach to value under prior law
308.413Â Â Â Â Confidential
information furnished under ORS 308.411; exception; rules
DESTROYED OR DAMAGED PROPERTY
308.425Â Â Â Â Taxes
on destroyed or damaged property; proration; reduction; effect of repair
308.428Â Â Â Â Property
destruction or damage during first six months of assessment year; July 1
assessment date
308.440Â Â Â Â Relief
not allowed in case of arson by property owner
REHABILITATED RESIDENTIAL PROPERTY
308.450Â Â Â Â Definitions
for ORS 308.450 to 308.481
308.453Â Â Â Â Policy
308.456Â Â Â Â Application
of ORS 308.450 to 308.481; standards for processing certificate applications
308.457Â Â Â Â Determining
boundaries of distressed areas; rules; limitation
308.459Â Â Â Â Valuation
of rehabilitated property not to be increased; effect of filing date of
certificate
308.462Â Â Â Â Qualifications
for limited assessment
308.466Â Â Â Â Processing
applications for limited assessment; issuance of certificate; judicial review
of application denial
308.468Â Â Â Â Fee
for limited assessment applications; time of payment; disposition
308.471Â Â Â Â Owner
to file statement with governing body when rehabilitation project finished;
disqualification of property; judicial review of disqualification determination
308.474Â Â Â Â Owner
to file annual statement regarding rental property transactions if agreement
filed under ORS 308.462 (2)
308.477Â Â Â Â Termination
of limited assessment for incomplete construction or noncompliance; appeal;
revaluation; tax liability
308.479Â Â Â Â Termination
of limited assessment for change of use; additional taxes; circumstances when
additional taxes not imposed
308.481Â Â Â Â Extending
deadline for completion of rehabilitation project; grounds
NONPROFIT HOMES FOR ELDERLY PERSONS
308.490Â Â Â Â Determining
value of homes for elderly persons
ASSESSMENT OF DESIGNATED UTILITIES AND COMPANIES BY DEPARTMENT OF
REVENUE
308.505Â Â Â Â Definitions
for ORS 308.505 to 308.665
308.510    “Property”
defined; real and personal property classified
308.515Â Â Â Â Department
to make annual assessment of designated utilities and companies
308.517Â Â Â Â To
whom property assessed; certain property not to be assessed
308.520Â Â Â Â Companies
to file statements
308.525Â Â Â Â Contents
of statement
308.530Â Â Â Â Company
not relieved from making other reports
308.535Â Â Â Â Extension
of time for making reports or statements; proceeding in case of failure or
refusal to furnish statement or information
308.540Â Â Â Â Department
to prepare assessment roll; date as of which value assessed; when roll final
308.545Â Â Â Â Mode
of valuing property
308.550Â Â Â Â Valuing
property of company operating both within and without state
308.555Â Â Â Â Unit
valuation of property
308.558Â Â Â Â Taxation
of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned
carriers
308.559Â Â Â Â Exemption
for aircraft undergoing major work
308.560Â Â Â Â Assessment
roll; contents; description of property; effect of errors, mistakes and
omissions
308.565Â Â Â Â Apportionment
of assessment between counties
308.570Â Â Â Â Determining
value per mile of main and branch lines of companies using rail lines
308.575Â Â Â Â Determining
value per mile of property of companies using wire, pipe or pole lines or
operational routes
308.580Â Â Â Â Notice
of meeting to review tentative assessment roll; persons interested to appear
308.582Â Â Â Â Notice
of tentative assessment
308.584Â Â Â Â Request
for conference to modify tentative assessment; appeal
308.585Â Â Â Â Delivery
of tentative assessment roll to director
308.590Â Â Â Â Review
and correction of tentative assessment roll; apportionment to county
308.595Â Â Â Â Notice
when valuation increased or omitted property placed on tentative assessment
roll; notice
308.600Â Â Â Â DirectorÂ’s
examination of rolls
308.605Â Â Â Â Entry
of corrections and changes; record of meetings
308.610Â Â Â Â Oath
of director upon completion of review
308.615Â Â Â Â Keeping
roll on file as public record
308.621Â Â Â Â When
assessment complete; certifying to assessors; apportioning by assessor; levy
and collection of taxes
308.624Â Â Â Â Correction
of certified roll
308.628Â Â Â Â Omitted
property subject to assessment
308.632Â Â Â Â Notice
of intention to add omitted property to assessment roll
308.636Â Â Â Â Correction
of assessment roll to reflect omitted property; appeal
308.640Â Â Â Â Assessment
and taxation of personal property of small private railcar companies;
apportionment to counties
308.645Â Â Â Â Reports
by companies of mileage to county assessors
308.650Â Â Â Â Companies
to maintain principal office and agent within state
308.655Â Â Â Â Rules
and regulations
308.665Â Â Â Â Railroad
car exemption
MULTIUNIT RENTAL HOUSING SUBJECT TO
GOVERNMENT RESTRICTION ON USE
308.701Â Â Â Â Definitions
for ORS 308.701 to 308.724
308.704Â Â Â Â Option
of owner to choose special assessment
308.707Â Â Â Â Valuation
of multiunit rental property subject to special assessment
308.709Â Â Â Â Application
procedure; due dates; late filing; fee; assessor determination; appeals
308.712Â Â Â Â Methods
to determine specially assessed value; election by owner; procedure; rules; fee
308.714Â Â Â Â Disqualification;
notification requirements; penalties; rules; reapplication; new property or new
improvements
308.723Â Â Â Â Application
of property tax expenditure funding
308.724Â Â Â Â Rules
GROSS EARNINGS TAX ON MUTUAL OR COOPERATIVE
DISTRIBUTION SYSTEMS
308.805Â Â Â Â Mutual
and cooperative electric distribution systems subject to tax on gross earnings
308.807Â Â Â Â Amount
of tax
308.810Â Â Â Â Association
to file statement; payment of tax
308.815Â Â Â Â Examination
of return by department; distribution of tax
308.820Â Â Â Â Tax
as a lien; delinquency date; action to collect
MANUFACTURED STRUCTURES;
308.865Â Â Â Â Notice
and payment of taxes before movement of mobile modular unit
308.866Â Â Â Â Definition
of mobile modular unit; statement of value; receipt
308.875Â Â Â Â Manufactured
structures classified as real or personal property; effect of classification on
other transactions
308.880Â Â Â Â Travel
or special use trailer eligible for ad valorem taxation upon application of
owner
308.885Â Â Â Â Determination
of real market value of manufactured structure without physical appraisal
308.905Â Â Â Â Special
assessment on manufactured structure; collection; use
PENALTIES
308.990Â Â Â Â Penalties
GENERAL PROVISIONS
     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 §28; 1995 c.79 §123]
     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:
     (a) “Assessment date” means the day of the
assessment year on which property is to be assessed under ORS 308.210 or
308.250.
     (b) “Assessment year” means calendar year.
     (c) “Tax year” or “fiscal year” means a
period of 12 months beginning on July 1.
     (d) “Year” means the assessment year.
     (2) For purposes of property taxation,
unless the context requires otherwise, the assessment year beginning January 1
corresponds to the tax year beginning July 1 of the same calendar year. [1977
c.461 §1; 1991 c.459 §82; 1997 c.541 §146; 1999 c.1078 §66; 2005 c.94 §42]
     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 who is currently certified by the Oregon
Department of Administrative Services as having successfully passed an
examination for Property Appraiser I or analogous merit system classification
prepared by the Oregon Department of Administrative Services and conducted and
graded by the Oregon Department of Administrative Services or the appropriate
county civil service body. The examination shall be approved by a standing
five-member committee of the Oregon State Association of County Assessors
selected by the association for that purpose. In no event shall the
qualifications for Property Appraiser I be less than those applicable to state
appraisal personnel of similar classification. The Department of Revenue may
revoke a registration of an appraiser for fraud or deceit in appraising or in
the securing of a certificate or for incompetence.
     (2) Any person who is a registered
appraiser shall upon application be given a written certificate thereof by the
particular civil service body that designated the necessary requirements or
conducted the particular examination for the applicant.
     (3) The Oregon Department of
Administrative Services shall set education and experience requirements and
formulate appropriate tests for the positions of Property Appraiser II and
Property Appraiser III, which positions shall have the basic requirement of
being a Property Appraiser I.
     (4)(a) Each person who is registered as an
appraiser under this section, under rules adopted by the Department of Revenue,
shall participate in a continuing education program that increases technical
competency. The education programs shall include any of the following:
     (A) Basic mass appraisal and advanced mass
appraisal.
     (B) Residential, rural, special
assessment, commercial or light-industrial appraisal.
     (C) Property tax exemptions.
     (D) Personal property appraisal.
     (E) Ratio analysis.
     (F) Computer applications.
     (b) The Department of Revenue shall
determine the hourly value to be assigned to each education program and shall
by rule fix the number of hours that each person must have completed prior to
the date indicated under paragraph (c) of this subsection.
     (c) Each person registered as an appraiser
under this section shall submit evidence satisfactory to the Department of
Revenue that the person has completed continuing education requirements in
accordance with rules adopted by the Department of Revenue under this
subsection. The evidence must be submitted on or before December 31 of the year
in which the continuing education requirements were completed.
     (d) If the person does not submit the
evidence required under paragraph (c) of this subsection, the Department of
Revenue shall revoke the registration.
     (e) The Department of Revenue may adopt
conditions under which continuing education requirements may be waived.
However, continuing education requirements may not be waived by the Department
of Revenue for more than three consecutive years except for military service,
retirement, disability or absence from the state or for other instances of
individual hardship as determined by the Department of Revenue. [1955 c.575 §3;
1961 c.604 §1; 1971 c.695 §7; 1973 c.236 §1; 1981 c.126 §5; 1989 c.796 §25;
1991 c.5 §21; 2003 c.46 §13; 2005 c.94 §43]
     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 the person:
     (a) First passes a general knowledge
examination prepared by the Personnel Division, and conducted and graded by the
division or the appropriate county civil service body which examination shall
test the applicantÂ’s competence and aptitudes to become a registered appraiser;
     (b) Then fulfills the requirements of a
training course set by the Department of Revenue, which training course shall
not exceed two years in duration; and
     (c) After completion of the course,
receives a passing grade on the written examination for Property Appraiser I.
     (2) Any person engaged in the training
course referred to in subsection (1)(b) of this section shall be designated as
an Appraiser Trainee. No person may be employed by any county in the position
of Appraiser Trainee for more than two years. [1973 c.236 §3; 1975 c.780 §3;
1991 c.5 §22]
     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, and the dollar difference between the total value asserted by the
taxpayer and the total value asserted by the opposing party exceeds one-fourth
of one percent (0.0025) of the total assessed value in the county, the assessor
shall enter on the roll only that portion of the total value which is not in
controversy for purposes of computing and extending the tax upon the tax roll
under ORS 310.090 to 310.110.
     (2)(a) If any property value is appealed
to any court of competent jurisdiction after the assessment and tax roll is
certified to the tax collector, and the dollar difference between the total
value asserted by the taxpayer and the total value asserted by the opposing
party exceeds one-tenth of one percent (0.0010) of the total assessed value in
the county for the tax year being appealed, except as provided in paragraph (b)
of this subsection, for tax years occurring after the initial tax year and
during the appeal period:
     (A) The assessor shall enter on the roll
the portion of the total value for the initial tax year which is not in
controversy for purposes of computing and extending the tax roll under ORS
310.090 to 310.110; and
     (B) The board of property tax appeals
shall consider the value to be under appeal notwithstanding that no subsequent
appeal is actually filed. Physical additions or reductions in value after July
1 of the initial year shall be entered on the assessment roll as otherwise
provided by law.
     (b)(A) If, for any tax year occurring
during the appeal period, the taxpayer elects against an automatic appeal as
provided under this subsection, then paragraph (a) of this subsection shall not
apply to the tax year for which the election is made. An election under this
paragraph shall be made within the time and in the manner provided in rules
that the Department of Revenue shall adopt.
     (B) Nothing in this paragraph shall be
construed to prevent an appeal as otherwise provided by law by the taxpayer of
the property value for the tax year that is the subject of the election.
However, if such an appeal occurs and meets the criteria of paragraph (a) of
this subsection, the tax year of that appeal shall be considered an initial tax
year for purposes of this subsection.
     (c) As used in this subsection:
     (A) “Final order” means an appealable
order of the Director of the Department of Revenue or, if an appeal is taken, a
final order of the Oregon Tax Court or Oregon Supreme Court.
     (B) “Initial tax year” means a tax year
for which an appeal of property value is actually filed and the appeal meets
the criteria described in paragraph (a) of this subsection.
     (C) “Tax year occurring during the appeal
period” means any tax year, after the initial tax year, in which the assessment
and tax roll is certified to the tax collector either before the final order in
appeal of value for the initial tax year is entered or before the expiration of
the appeal period. “Tax year occurring during the appeal period” does not
include a tax year for which an election is made under paragraph (b) of this
subsection.
     (3) This section does not apply to appeals
arising from tax years beginning on or after July 1, 1997. [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]
     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 Revenue, who or which has not filed a statement within the time
fixed for filing a statement or as extended, is delinquent.
     (2) A delinquent taxpayer is subject to a
penalty of $10 for each $1,000 (or fraction thereof) of assessed value of the
property as placed on the assessment roll of the department for the year of
delinquency; except that for a delinquent taxpayer required to file a statement
under ORS 308.805 to 308.820, the penalty shall be based upon the assessed
value of such property of the taxpayer as would have been placed upon the
assessment roll of the department if such property were subject to ad valorem
taxation. The penalty may not be less than $10 or more than $5,000.
     (3) The department shall send any
delinquent taxpayer against whom a penalty is imposed under this section a
notice of its intention to impose the penalty, by mailing a notice to the
taxpayer at the last-known address shown on the records of the department. The
notice shall contain the amount of the penalty and the basis for its
imposition.
     (4)(a) If a delinquency penalty is imposed
under this section, the Director of the Department of Revenue, upon application
filed by the taxpayer with the department during the period in which the
director reviews the assessment roll of the department for the year of
delinquency, may establish by rule instances in which the department may waive
or reduce the penalty. A determination to waive or reduce a penalty shall be
final, and no appeal may be taken from the determination.
     (b) Rules adopted under this subsection
shall be based on the departmentÂ’s finding that:
     (A) Good and sufficient cause exists for
the actions of the taxpayer that resulted in the imposition of a penalty;
     (B) The actions of the taxpayer that
resulted in the imposition of a penalty constitute a first-time offense on the
part of the taxpayer; or
     (C) The action of the department to waive
or reduce the penalty enhances the long-term effectiveness or efficiency of the
voluntary tax compliance system.
     (5) Upon completion of the review of the
assessment roll of the department by the director, the department shall note on
the assessment roll the name of each delinquent taxpayer, if not otherwise on
the roll, and after the name the dollar amount of the penalty imposed under
this section that was not waived or reduced by the director under subsection
(4) of this section. The amount of penalty shall constitute a lien as of July 1
of the year of imposition on all real and personal property of the delinquent
taxpayer in the state.
     (6) Any penalty collected under this
section shall be deposited in the unsegregated tax collections account of the
counties in which the property of the taxpayer is located. [1977 c.884 §13;
1981 c.804 §29; 1991 c.459 §85; 1997 c.154 §29; 2003 c.317 §1]
     308.050
AssessorÂ’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 countyÂ’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
county, specifying what property was reappraised in the past year and what is
to be reappraised in the current year. [1967 c.316 §2 (2); 1981 c.804 §30; 1989
c.796 §16; 1991 c.459 §86]
     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, privileges and emoluments of the assessor in making the assessment for
the current year. The acts of the special assessor shall have the same effect
as if they had been done by the assessor. [Amended by 1981 c.804 §31]
     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 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.
     (2) If the county assessor does not
complete the continuing education as required under rules adopted by the
department and submit evidence satisfactory to the department, the department
may recommend to the county governing body that the county governing body
appoint a special assessor as provided under ORS 308.055. [1989 c.796 §27; 2003
c.46 §14]
     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. [1989 c.796 §28]
     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 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 provided under ORS
294.181, it shall make a written report to the county court or board of county
commissioners of the county, describing the provisions of law which are not
being followed and recommending specific measures to be taken by the county
court or board and the assessor to cure the deficiencies noted.
     (2) If the department thereafter discovers
that any measure or measures are not being taken as recommended under
subsection (1) of this section, and that as a result, in the departmentÂ’s
opinion, appraisals in the county are not being made as provided by law,
including meeting the requirements of ORS 308.232 or 308.234, the department
shall give 30 daysÂ’ written notice to the assessor and to the county court or
board of county commissioners of its intention to use the most practicable
means to cure the deficiencies, including but not limited to the use of its own
employees and equipment or the use of fee appraisers. If within the 30-day
period the assessor and the county court or board of county commissioners fail
to take action to correct the deficiencies through the providing of funds and
personnel, or by the submission of a plan acceptable to the department, the
department shall proceed to cure the deficiencies. The county court or board of
county commissioners shall bear the full expense of the necessary actions taken
by the Department of Revenue for the benefit of the county, aided by the
provisions of subsection (3) of this section.
     (3) In the event that the department must
perform services within or for a county pursuant to subsection (2) of this
section, the costs shall be advanced from its Assessment and Taxation County
Account, described in ORS 306.125, and, except as otherwise provided by law,
that account shall be reimbursed for the sum of such costs from the countyÂ’s
share of the state shared funds, unless other provision is made by action of
the county court or board. Reimbursement of the Assessment and Taxation County
Account shall be made from time to time upon the order of the Secretary of State
to the State Treasurer, based upon the Department of RevenueÂ’s certified,
itemized statement of such costs to the Secretary of State. Reimbursement shall
be from an equal proportion of all state share funds required or permitted to
be distributed to the county that are not otherwise dedicated as provided by
law. If the county is a county for which expenditures for assessment and
taxation have been certified under ORS 294.175, the total reimbursement to the
department shall not exceed the amount of the expenditures so certified. If the
county is a county for which expenditures for assessment and taxation have not
been certified under ORS 294.175, the total reimbursement to the department
shall not exceed the total amount of expenditures as determined for purposes of
issuing the notice required under ORS 294.175 (4). Copies of the departmentÂ’s
certified itemized statement of costs shall be sent to the county court or
board and to the county assessor. [1989 c.796 §18; 1991 c.459 §175; 1997 c.782 §8;
2003 c.169 §10]
     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. [Amended by 1981 c.804 §32]
WHERE AND TO
WHOM PROPERTY ASSESSED
     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 of
assessment prescribed by law.
     (2) 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 any
personal property, in trust or otherwise, it may be assessed to any one or all
of such persons. [Amended by 1955 c.720 §1; 1961 c.683 §1]
     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 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.
     (2) Notwithstanding subsection (1) of this
section, if the property is actively being mined as of the assessment date, the
severable interest described in subsection (1) of this section shall be
assessed and taxed as real or personal property in accordance with existing law
in the name of the owner thereof, separately from the surface rights and
interests in the real property and may be sold for taxes in the same manner and
with the same effect as other interests in real property are sold for taxes.
     (3) Similarly, whenever any building,
structure, improvement, machinery, equipment or fixture is owned separately and
apart from the land or real property whereon it stands or to which it is
affixed, such building, structure, improvement, machinery, equipment or fixture
shall be assessed and taxed in the name of the owner thereof.
     (4) Nothing in this section shall alter
the tax-exempt status of a mining claim described in ORS 307.080. [Amended by
1979 c.689 §9; 1997 c.819 §9]
     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. (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 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 whole.
     (2) If an undivided interest in property
is less than one forty-eighth of the entire interest in the property the
interest need not be assessed or taxed to the owner of such undivided interest,
and the assessor and tax collector may treat all such undivided interests as
one interest which shall be listed as belonging to an unknown owner. Any number
of owners of undivided interests which are listed as belonging to an unknown
owner because of this subsection, may request the assessor and tax collector
that notices concerning the property be sent to a specific person at a specific
address. The assessor and tax collector shall honor such request, but if more
than one request is made, only the one signed by the greater number of
undivided interest holders shall be honored.
     (3) Any person paying the taxes on
property listed as belonging to an unknown owner because of subsection (2) of
this section, shall have a right of contribution from the owners of the
undivided interests on account of the taxes paid on the interests of the owners
of the undivided interests. No refund of taxes may be granted under ORS 311.806
on the grounds of the payment of taxes on property of another. [Amended by 1973
c.803 §3]
     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 from the other heirs and devisees their respective portions of the tax
when paid.
     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 the person.
     (2) The assessment shall be entered in a
separate line from the individual assessment of the person.
     (3) The person shall be assessed for the
real and personal property held by the person in the representative character
in accordance with ORS 308.232. [Amended by 1981 c.804 §33]
     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 propertyÂ’s maximum assessed value permitted
under section 11, Article XI of the Oregon Constitution:
     (1) “Property” means:
     (a) All property included within a single
property tax account; or
     (b) In the case of property that is
centrally assessed under ORS 308.505 to 308.665, the total statewide value of
all property assessed to a company or utility that is subject to ORS 308.505 to
308.665.
     (2) “Property tax account” means the
administrative division of property for purposes of listing on the assessment
roll under ORS 308.215 for the tax year for which maximum assessed value is
being determined or, in the case of a private railcar company, the
administrative division provided under ORS 308.640. [1997 c.541 §7; 1999 c.223 §7]
     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 propertyÂ’s assessed value from the prior year or 100 percent of the
propertyÂ’s maximum assessed value from the prior year, whichever is greater.
     (2) Except as provided in subsections (3)
and (4) of this section, the assessed value of property to which this section
applies shall equal the lesser of:
     (a) The property’s maximum assessed value;
or
     (b) The property’s real market value.
     (3) Notwithstanding subsections (1) and
(2) of this section, the maximum assessed value and assessed value of property shall
be determined as provided in ORS 308.149 to 308.166 if:
     (a) The property is new property or new
improvements to property;
     (b) The property is partitioned or
subdivided;
     (c) The property is rezoned and used
consistently with the rezoning;
     (d) The property is first taken into
account as omitted property;
     (e) The property becomes disqualified from
exemption, partial exemption or special assessment; or
     (f) A lot line adjustment is made with
respect to the property, except that the total assessed value of all property
affected by a lot line adjustment shall not exceed the total maximum assessed
value of the affected property under subsection (1) of this section.
     (4) Notwithstanding subsections (1) and
(2) of this section, if property is subject to partial exemption or special
assessment, the propertyÂ’s maximum assessed value and assessed value shall be
determined as provided under the provisions of law governing the partial
exemption or special assessment.
     (5)(a) Notwithstanding subsection (1) of
this section, when a portion of property is destroyed or damaged due to fire or
act of God, for the year in which the destruction or damage is reflected by a
reduction in real market value, the maximum assessed value of the property
shall be reduced to reflect the loss from fire or act of God.
     (b) This subsection does not apply:
     (A) To any property that is assessed under
ORS 308.505 to 308.665.
     (B) If the damaged or destroyed property
is property that, when added to the assessment and tax roll, constituted minor
construction for which no adjustment to maximum assessed value was made.
     (c) As used in this subsection, “minor
construction” has the meaning given that term in ORS 308.149.
     (6)(a) If, during the period beginning on
January 1 and ending on July 1 of an assessment year, any real or personal
property is destroyed or damaged, the owner or purchaser under a recorded
instrument of sale in the case of real property, or the person assessed, person
in possession or owner in the case of personal property, may apply to the
county assessor to have the real market and assessed value of the property
determined as of July 1 of the current assessment year.
     (b) The person described in paragraph (a)
of this subsection shall file an application for assessment under this section
with the county assessor on or before the later of:
     (A) August 1 of the current year; or
     (B) The 60th day following the date on
which the property was damaged or destroyed.
     (c) If the conditions described in this
subsection are applicable to the property, then notwithstanding ORS 308.210,
the property shall be assessed as of July 1, at 1:00 a.m. of the assessment
year, in the manner otherwise provided by law.
     (7)(a) Paragraph (b) of this subsection
applies if:
     (A) A conservation easement or highway
scenic preservation easement is in effect on the assessment date;
     (B) The tax year is the first tax year in
which the conservation easement or highway scenic preservation easement is
taken into account in determining the propertyÂ’s assessed value; and
     (C) A report has been issued by the county
assessor under ORS 271.729 within 12 months preceding or following the date the
easement was recorded.
     (b) The assessed value of the property
shall be as determined in the report issued under ORS 271.729, but may be
further adjusted by changes in value as a result of any of the factors
described in ORS 309.115 (2), to the extent adjustments do not cause the
assessed value of the property to exceed the propertyÂ’s maximum assessed value.
     (8)(a) Notwithstanding subsection (1) of
this section, when a building is demolished or removed from property, for the
year in which the demolishment or removal of the building is reflected by a
reduction in real market value, the maximum assessed value of the property may be
reduced to reflect the demolishment or removal of the building.
     (b) This subsection does not apply:
     (A) To any property that is assessed under
ORS 308.505 to 308.665.
     (B) If the demolished or removed property
is property that, when added to the assessment and tax roll, constituted minor
construction for which no adjustment to maximum assessed value was made.
     (c) As used in this subsection, “minor
construction” has the meaning given that term in ORS 308.149. [1997 c.541 §6;
1999 c.1003 §1; 2001 c.925 §12; 2003 c.46 §15; 2003 c.169 §7; 2007 c.450 §1;
2007 c.516 §1]
(Special
Determinations of Value)
     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 in the case of property assessed under ORS 308.505 to 308.665, “property
class” means the total of all property set forth in the assessment roll
prepared under ORS 308.540.
     (2) “Area” means the county in which property,
the maximum assessed value of which is being adjusted, is located except that “area”
means this state, if the property for which the maximum assessed value is being
adjusted is property that is centrally assessed under ORS 308.505 to 308.665.
     (3)(a) “Average maximum assessed value”
means the value determined by dividing the total maximum assessed value of all
property in the same area in the same property class by the total number of
properties in the same area in the same property class.
     (b) In making the calculation described
under this subsection, the following property is not taken into account:
     (A) New property or new improvements to
property;
     (B) Property that is partitioned or
subdivided;
     (C) Property that is rezoned and used
consistently with the rezoning;
     (D) Property that is added to the
assessment and tax roll as omitted property; or
     (E) Property that is disqualified from
exemption, partial exemption or special assessment.
     (c) Paragraph (b)(B), (C), (D) and (E) of
this subsection does not apply to the calculation of average maximum assessed
value in the case of property centrally assessed under ORS 308.505 to 308.665.
     (4)(a) “Average real market value” means
the value determined by dividing the total real market value of all property in
the same area in the same property class by the total number of properties in
the same area in the same property class.
     (b) In making the calculation described
under this subsection, the following property is not taken into account:
     (A) New property or new improvements to
property;
     (B) Property that is partitioned or
subdivided;
     (C) Property that is rezoned and used
consistently with the rezoning;
     (D) Property that is added to the
assessment and tax roll as omitted property; or
     (E) Property that is disqualified from
exemption, partial exemption or special assessment.
     (c) Paragraph (b)(B), (C), (D) and (E) of
this subsection does not apply to the calculation of average real market value
in the case of property centrally assessed under ORS 308.505 to 308.665.
     (5)(a) “New property or new improvements”
means changes in the value of property as the result of:
     (A) New construction, reconstruction,
major additions, remodeling, renovation or rehabilitation of property;
     (B) The siting, installation or rehabilitation
of manufactured structures or floating homes; or
     (C) The addition of machinery, fixtures,
furnishings, equipment or other taxable real or personal property to the
property tax account.
     (b) “New property or new improvements”
does not include changes in the value of the property as the result of:
     (A) General ongoing maintenance and
repair; or
     (B) Minor construction.
     (c) “New property or new improvements”
includes taxable property that on January 1 of the assessment year is located
in a different tax code area than on January 1 of the preceding assessment
year.
     (6) “Minor construction” means additions
of real property improvements, the real market value of which does not exceed
$10,000 in any assessment year or $25,000 for cumulative additions made over
five assessment years.
     (7) “
     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 maximum assessed value of the property shall be the sum of:
     (a) The maximum assessed value determined
under ORS 308.146; and
     (b) The product of the value of the new
property or new improvements determined under subsection (2)(a) of this section
multiplied by the ratio, not greater than 1.00, of the average maximum assessed
value over the average real market value for the assessment year.
     (2)(a) The value of new property or new
improvements shall equal the real market value of the new property or new
improvements reduced (but not below zero) by the real market value of
retirements from the property tax account.
     (b) If the maximum assessed value of
property is adjusted for fire or act of God or for demolishment or removal of a
building under ORS 308.146, the reduction in real market value due to fire or
act of God or demolishment or removal of the building may not be considered to
be a retirement under this subsection.
     (3) The property’s assessed value for the
year shall equal the lesser of:
     (a) The property’s maximum assessed value;
or
     (b) The property’s real market value. [1997
c.541 §11; 1999 c.1003 §4; 2001 c.509 §9; 2007 c.516 §2]
     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 year, then the propertyÂ’s maximum assessed value shall
be established as provided under this section.
     (2) If property is rezoned and, after
January 1 of the preceding assessment year and on or before January 1 of the
current assessment year, the property is used consistently with the rezoning,
the propertyÂ’s maximum assessed value shall be established under this section.
     (3)(a) For the first tax year for which
property is added to the property tax account as omitted property, the propertyÂ’s
maximum assessed value shall be established under this section.
     (b) For tax years subsequent to the first
tax year for which property is added to the property tax account as omitted
property, the propertyÂ’s maximum assessed value shall be determined as
otherwise provided by law, taking into account the maximum assessed value of
the property as determined under this section.
     (4)(a) If property was subject to
exemption, partial exemption or special assessment as of the January 1
assessment date of the preceding assessment year and is disqualified from
exemption, partial exemption or special assessment as of the January 1 of the
current assessment year, the propertyÂ’s maximum assessed value shall be
established under this section.
     (b) If property described in this
subsection is eligible for a different type of exemption, partial exemption or
special assessment as of January 1 of the current assessment year, the propertyÂ’s
maximum assessed value shall be established under the provision granting the
partial exemption or special assessment.
     (5) The property’s maximum assessed value
shall be the sum of:
     (a) The maximum assessed value determined
under ORS 308.146 that is allocable to that portion of the property not
affected by an event described in subsection (1), (2), (3) or (4)(a) of this
section; and
     (b) The product of the real market value
of that portion of the property that is affected by an event described in
subsection (1), (2), (3) or (4)(a) of this section multiplied by the ratio, not
greater than 1.00, of the average maximum assessed value over the average real
market value for the assessment year in the same area and property class.
     (6) The property’s assessed value for the
year shall equal the lesser of:
     (a) The property’s maximum assessed value;
or
     (b) The property’s real market value.
     (7) The Department of Revenue shall provide
by rule the method by which the allocations described in subsection (5) of this
section are to be made. [1997 c.541 §13; 1999 c.500 §1; 1999 c.579 §21; 2001
c.509 §10; 2005 c.213 §1]
     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 applicable, under ORS 308.153 or
308.156. [1997 c.541 §15; 1999 c.21 §16]
     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 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 accounts
would have had under ORS 308.146 or 308.149 to 308.166 if the merger or change
had not occurred.
     (2) If a single property tax account is
divided into two or more accounts, the maximum assessed value of all property
affected by the division may not exceed the total maximum assessed value of the
affected property determined under ORS 308.146 or 308.149 to 308.166. [1997
c.541 §16a]
     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 determined under ORS 308.153
and then further adjusted under ORS 308.156.
     (2) If the maximum assessed value of
property is subject to adjustment under both ORS 308.153 and 308.159, the
maximum assessed value shall first be determined under ORS 308.153 and then
further adjusted under ORS 308.159.
     (3) If the maximum assessed value of
property is subject to adjustment under both ORS 308.156 and 308.159, the
maximum assessed value shall first be determined under ORS 308.156 and then
further adjusted under ORS 308.159.
     (4) If the maximum assessed value of
property is subject to adjustment under all of ORS 308.153, 308.156 and
308.159, the maximum assessed value shall first be determined under subsection
(1) of this section and then further adjusted under ORS 308.159.
     (5) If the maximum assessed value of
property is subject to adjustment for fire or act of God, the maximum assessed
value shall first be determined under ORS 308.146 (5)(a) and then may be
adjusted as provided in subsections (1) to (4) of this section. [1997 c.541 §17;
1999 c.1003 §6; 2003 c.30 §1]
     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 informed
buyer to an informed seller, each acting without compulsion in an armÂ’s-length
transaction occurring as of the assessment date for the tax year.
     (2) Real market value in all cases shall
be determined by methods and procedures in accordance with rules adopted by the
Department of Revenue and in accordance with the following:
     (a) The amount a typical seller would
accept or the amount a typical buyer would offer that could reasonably be
expected by a seller of property.
     (b) An amount in cash shall be considered
the equivalent of a financing method that is typical for a property.
     (c) If the property has no immediate
market value, its real market value is the amount of money that would justly
compensate the owner for loss of the property.
     (d) If the property is subject to
governmental restriction as to use on the assessment date under applicable law
or regulation, real market value shall not be based upon sales that reflect for
the property a value that the property would have if the use of the property
were not subject to the restriction unless adjustments in value are made
reflecting the effect of the restrictions. [Amended by 1953 c.701 §2; 1955
c.691 §§1, 2; 1977 c.423 §2; 1981 c.804 §34; 1989 c.796 §30; 1991 c.459 §88;
1993 c.19 §6; 1997 c.541 §152]
     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 taxable property within the unit, the real market value shall be
the real market value as reflected in the last certified assessment roll.
     (2) Changes in the boundary lines of a
governmental unit shall be taken into account in computing its real market
value for purposes of subsection (1) of this section even though such boundary
changes may not be included on the latest assessment roll.
     (3) As used in this section, “governmental
unit” includes the state, counties, cities, municipal corporations, and all
special districts having the power to levy taxes or issue bonds. [1963 c.9 §1;
1967 c.293 §22; 1981 c.804 §35; 1991 c.459 §89; 1999 c.1078 §83]
     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 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. Such record shall constitute the
assessment roll of the county for the year.
     (2) Except as provided in subsections (3)
and (4) of this section, the ownership and description of all real property and
manufactured structures assessed as personal property shall be shown on the
assessment roll as of January 1 of such year or as it may subsequently be
changed by divisions, transfers or other recorded changes. This subsection is
intended to permit the assessor to reflect on the assessment roll the divisions
of property or the combining of properties after January 1 so as to reflect the
changes in the ownership of that property and to keep current the descriptions
of property. The assessor shall also have authority to change the ownership of
record after January 1 of a given year so that the assessment roll will reflect
as nearly as possible the current ownership of that property.
     (3) The assessor shall not indicate any
changes, divisions or transfers of properties which occurred before, on or
after January 1 as a result of the division of a larger parcel of land until
all ad valorem taxes, fees and other charges placed upon the tax roll on the
entire parcel of property that have been certified for collection under ORS
311.105 and 311.110 have been paid. However, if the owner of one of the
portions of the larger property is a public body only the change, division or
transfer of that portion shall be recognized.
     (4) The assessor shall not reflect on the
assessment roll any combining of properties unless all ad valorem taxes, fees
or other charges charged to the tax accounts to be combined that have been
certified for collection under ORS 311.105 and 311.110 have been paid. However,
if the owner of the affected property is a public body, this subsection shall
not apply.
     (5) The assessor shall notify the planning
director of a city of all divisions of land within the corporate limits of the
city and the planning director of a county of all divisions of land outside the
corporate limits of all cities and within the county, including, but not
limited to, divisions of land by lien foreclosure, divisions of land pursuant to
court order and subdivisions within 30 days after the date the change in the
tax lot lines was processed by the assessor. The requirements of this
subsection do not apply to divisions for assessment purposes only.
     (6) As used in this section, “public body”
means the United States, its agencies and instrumentalities, the state, a
county, city, school district, irrigation or drainage district, a port, a water
district and all other public or municipal corporations in the state exempt
from tax under ORS 307.040 or 307.090. [Amended by 1957 c.324 §1; 1969 c.454 §1;
1977 c.718 §1; 1981 c.632 §2; 1983 c.473 §1; 1983 c.718 §1; 1991 c.459 §90;
1991 c.763 §27; 1993 c.6 §4; 1995 c.610 §1; 1997 c.541 §154]
     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 that ownerÂ’s current address and, within 30 days of the
change, shall notify the assessor of any change of address.
     (2) A notice required under subsection (1)
of this section does not meet the requirements of this section unless the
notice is in writing and:
     (a) For an individual, the notice contains
the residence address of the person.
     (b) For any other person, the notice
contains the name and address of persons upon whom process may be served.
     (3) The county assessor of each county
shall maintain records showing the information required to be submitted to the
assessor under this section. The assessor shall note any property ownerÂ’s
change of address on the tax rolls.
     (4) Subsection (1) of this section does
not apply to any government body or government agency. [1981 c.153 §49]
     Note: 308.212 was enacted into law by the
Legislative Assembly but was not added to or made a part of ORS chapter 308 or
any series therein by legislative action. See Preface to Oregon Revised
Statutes for further explanation.
     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 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:
     (a) The name of the owner or owners and,
if the assessor or tax collector is instructed in writing by the owner or
owners to send statements and notices relating to taxation to an agent or
representative, the name of such agent or representative.
     (b) A description as required by ORS
308.240 with its code area and account numbers.
     (c) The property class, in accordance with
the classes established by rule by the Department of Revenue.
     (d) The number of acres and parts of an
acre, as nearly as can be ascertained, unless it is divided into blocks and
lots.
     (e) The real market value of the land,
excluding all buildings, structures, improvements and timber thereon.
     (f) The real market value of all
buildings, structures and improvements thereon.
     (g) The real market value of each unit
together with its percentage of undivided interest in the common elements of
property subject to ORS 100.005 to 100.910 stating separately the real market
value of the land, buildings, structures and improvements of each unit.
     (h) For each parcel of real property
granted an exemption under ORS 307.250 to 307.283, the real market value so
exempt.
     (i) The total assessed value, maximum
assessed value and real market value of each parcel of real property assessed.
     (2) For personal property, the assessor
shall set down separately in the assessment roll, according to the best
information the assessor can obtain:
     (a) The names, including assumed business
names, if any, of all persons, whether individuals, partnerships or
corporations, or other owner, owning or having possession or control of taxable
personal property on January 1, at 1:00 a.m. of the assessment year. If it is a
partnership, the names of two general partners and the total number thereof.
     (b) The real market value of the personal property
assessed, with a separate value for each category of personal property, if any.
The Department of Revenue, by rule, may establish such categories as appear
useful or necessary for good tax administration.
     (c) The number of the code area assigned by
the assessor covering the situs of the property on January 1.
     (d) The total assessed, maximum assessed
and real market value for the property.
     (3) The listing of manufactured structures
on the assessment roll, whether as real or personal property, shall be done in
a distinctive manner so that manufactured structures may be readily
distinguished from other property.
     (4) In lieu of listing manufactured
structures on the assessment roll as real or personal property, the assessor
may list manufactured structures in a separate section of the assessment roll.
In any county where such separate listing of manufactured structures is made
the manufactured structures assessed as real property under ORS 308.875 shall
bear a distinctive designation so that it can be identified with the real
property upon which it is located. In like manner the real property upon which
the manufactured structure is situated shall bear a distinctive designation so
that it can be identified with the manufactured structure. Where a homestead
exemption is granted to a manufactured structure assessed as real property
under ORS 308.875, which manufactured structure is listed on a portion of the
assessment roll separate from the real property, the exempt amount shall apply
first to the value of the manufactured structure, and any remainder shall apply
to the parcel of land upon which it is situated.
     (5) The Department of Revenue may by rule
require that the assessment roll include information in addition to that
required by subsections (1) and (2) of this section. [Amended by 1957 c.324 §2;
1963 c.270 §1; 1963 c.541 §43; 1965 c.344 §1; 1967 c.568 §1; 1971 c.529 §13;
1971 c.568 §1; 1971 c.747 §16; 1977 c.718 §6; 1979 c.692 §3; 1981 c.804 §36;
1983 s.s. c.5 §3; 1985 c.350 §1; 1985 c.613 §7; 1991 c.459 §91; 1997 c.541 §155;
1999 c.579 §4]
     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 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 law. The rolls shall be in an acceptable form of record
keeping, approved by the Department of Revenue, which may be, but is not
limited to, bound volumes, numbered loose-leaf sheets, systematic punch cards
or magnetic tape. Both rolls may be prepared as continuing rolls, covering two
or more years, but all proceedings in the assessment and taxation of property
for each year shall be separately exhibited therein.
     (2) The records constituting the
assessment roll may be combined with or separated from the records constituting
the tax roll. The records constituting each roll may be divided, for
convenience, between the assessorÂ’s office and the tax collectorÂ’s office, with
or without duplication in whole or in part in either office.
     (3) The owner of any real property shall,
upon request of the assessor, furnish to the assessor a description of the
property from which its area can be computed accurately and the location and
boundary lines made certain. [1965 c.344 §3 (308.217, 308.219 and 308.221
enacted in lieu of 308.220)]
     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 the public.
     (2) 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 additions to the roll that have occurred to the date
the roll is delivered to the tax collector pursuant to ORS 311.115.
     (3) The assessment and tax roll shall be
printed out in full, as of the June 30 that is the end of the fiscal year for
which the roll was prepared. As of each June 30, thereafter, the tax collector
shall print out those accounts not collected in full or canceled as of the
preceding June 30. The printout shall contain a record of all payments,
corrections, additions and changes that have occurred since the date of the
last printing of the roll.
     (4) The printouts required by subsection
(3) of this section shall constitute the roll or part thereof as of the date of
the particular printout. Such printouts and the source documents that are the
basis for the roll shall be retained as otherwise provided by law. The material
that is not available to and cannot be read by the general public and that
otherwise constitutes the roll up to the date of the printout may be destroyed
one year after the printout is made.
     (5) Additional printouts shall be made by
the assessor or tax collector as the assessor or tax collector deems necessary
for proper administration of the tax laws.
     (6) The Department of Revenue may by rule
require that the printouts include information in addition to that required by
subsections (2) and (3) of this section.
     (7) Preparation of a microfiche record of
the roll shall constitute a printout. [1965 c.344 §4 (308.217, 308.219 and
308.221 enacted in lieu of 308.220); 1975 c.780 §4; 1991 c.459 §92; 1997 c.541 §156;
2005 c.94 §44]
     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) 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 with and at the time required by subsection (2) of this section.
     (2)(a) If a boundary change is made or
proposed, the person, governing body, officer, administrative agency or court
making the determination that the boundary change is final shall file with the
county assessor and the Department of Revenue the legal description of the
boundary change or proposed change and an accurate map showing the change or
proposed change in final approved form, prior to the next March 31.
     (b)(A) Except as is otherwise provided in
subparagraph (B) of this paragraph the legal description of the boundary change
shall consist of a series of courses in which the first course shall start at a
point of beginning and the final course shall end at that point of beginning.
Each course shall be identified by bearings and distances and, when available,
refer to deed lines, deed corners and other monuments, or, in lieu of bearings
and distances, be identified by reference to:
     (i) Township, range, section or section
subdivision lines of the U.S. Rectangular survey system.
     (ii) Survey center line or right of way
lines of public roads, streets or highways.
     (iii) Ordinary high water or ordinary low
water of tidal lands.
     (iv) Right of way lines of railroads.
     (v) Any line identified on the plat of any
recorded subdivision defined in ORS 92.010.
     (vi) Donation land claims.
     (vii) Line of ordinary high water and line
of ordinary low water of rivers and streams, as defined in ORS 274.005, or the
thread of rivers and streams.
     (B) In lieu of the requirements of
subparagraph (A) of this paragraph, boundary change areas conforming to areas
of the U. S. Rectangular survey may be described by township, section,
quarter-section or quarter-quarter section, or if the areas conform to
subdivision lots and blocks, may be described by lot and block description.
     (c) A map shall be provided to the filing
body by the county assessor or the department within 14 days after the filing
body notifies the assessor and department that a boundary change is being
proposed. The boundary line shall then be accurately entered thereon by the
person, body, officer or agency making the filing.
     (d) The description and map shall be filed
in final approved form not later than March 31 of the assessment year to which
the change applies. Proposed boundary changes shall be certified to the county
assessor and the department in the same manner as boundary changes. If the
taxing district is located in more than one county, the description and map
shall be filed with the assessor in each county and with the department within
the time provided in this subsection.
     (3) For purposes of this section, boundary
change means the change that occurs in the boundaries of a district by reason
of:
     (a) The formation of a new district;
     (b) The consolidation or merger of two or
more districts or parts thereof;
     (c) The annexation of territory by a
district;
     (d) The withdrawal of territory from a
district; or
     (e) The dissolution of a district.
     (4) For purposes of this section, the
establishment of tax zones within a district constitutes a boundary change.
     (5) For the purposes of this section, a
proposed change means a boundary change which has not become final or effective
by March 31, but which is certain to become final or effective prior to July 1
of the same year.
     (6) Each description and map filed under subsection
(2) of this section shall be submitted to the Department of Revenue and
approved or disapproved within 30 days of receipt.
     (7) Within five days of its determination,
the Department of Revenue shall mail to each county assessor with whom a filing
has been made and to the filing body notice of its approval or disapproval
under subsection (6) of this section. If disapproved, the department shall
explain what steps must be taken to correct the description or map, and shall
cooperate with the filing body in helping it meet the requirements of this
section, and whenever possible, the filing date of March 31. Corrected
descriptions and maps must then be resubmitted to the department, and approved,
and filed with the assessor or assessors.
     (8) The filing of the description and map
under this section is for assessment and taxation purposes only and does not
affect or relate to filing for any other purpose. [Amended by 1965 c.411 §1;
1969 c.151 §1; 1973 c.501 §1; 1975 c.595 §1; 1981 c.804 §38; 1983 c.426 §1;
1991 c.459 §94; 1997 c.541 §157; 2001 c.246 §11; 2001 c.553 §8]
     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 §96]
     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 propertyÂ’s
assessed value determined under ORS 308.146. [1953 c.701 §2; 1959 c.519 §1;
1961 c.243 §1; 1967 c.293 §6; 1979 c.241 §33; 1981 c.804 §39; 1985 c.613 §8;
1991 c.459 §97; 1997 c.541 §159]
     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
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 the sales data
utilized was the same sales data, and was examined, analyzed, adjusted and
otherwise utilized in the same manner as the sales data utilized in making the
certified ratio study under ORS 309.200.
     (2) The purpose of this section is to
achieve equality and uniformity in assessed values between properties that are
physically appraised and those that are not physically appraised, but subject
to trending or indexing for the particular assessment year. [1979 c.241 §51;
1989 c.330 §15; 1991 c.459 §98; 1997 c.541 §160]
     Note: 308.233 was enacted into law by the
Legislative Assembly but was not added to or made a part of ORS chapter 308 or
any series therein by legislative action. See Preface to Oregon Revised
Statutes for further explanation.
     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. [1955 c.575 §1; 1967
c.105 §1; 1967 c.293 §8; 1997 c.541 §161]
     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 governmental land use restrictions;
     (b) 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 thereto or connected
therewith; and
     (c) The quality of the soil, and the
natural resources in, on or connected with the land, its conveniences to
transportation lines, public roads and other local advantage of a similar or
different kind.
     (2) If land is situated within an
irrigation, drainage, reclamation or other improvement district, the value of
the land shall not be considered to be increased until the construction and
improvement of the district have been completed to the point that water may be
delivered to or removed from the land, as the case may be. [Amended by 1953
c.701 §2; 1957 c.324 §4; subsection (2) enacted as 1967 c.601 §12; 1969 c.601 §14;
1975 c.671 §1; 1981 c.804 §40]
     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 has the right to use,
shall be taken into consideration in determining the real market value of land.
     (2) Farm or grazing land roads and forest
roads themselves, except principal exterior timber access roads, shall not be
appraised, valued or assessed and they shall not be classed as improvements
under ORS 308.215. The underlying land upon which roads are constructed shall
be assessed if it is otherwise subject to assessment.
     (3) As used in this section:
     (a) “Road” includes fills, ballast,
bridges, culverts, drains, surfacing and other appurtenances of a like kind
commonly associated with roads but excludes railroads.
     (b) “Principal exterior timber access
roads” means those portions of high standard main-line private roads that
provide access from a conversion center or public way to the exterior boundary
of the principal forest area served by the road. A high standard main-line private
road is a permanent road of two lanes or more that is paved or macadamized or
that has a fine-gravel surface that is permanently and continuously maintained.
[1963 c.230 §2; 1977 c.892 §35; 1987 c.305 §7; 1989 c.1083 §8; 1991 c.459 §99;
1999 c.1078 §62; 2003 c.46 §16; 2003 c.621 §80]
     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
ownerÂ’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, 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 manner as to cause the description to be capable of being made certain.
Initial letters, abbreviations, figures, fractions and exponents, to designate
the township, range, section or part of a section, or the number of any lot or
block or part thereof, or any distance, course, bearing or direction, may be
employed in any such description of real property.
     (2) If the owner of any land is unknown,
such land may be assessed to “unknown owner,” or “unknown owners.” If the
property is correctly described, no assessment shall be invalidated by a
mistake in the name of the owner of the real property assessed or by the
omission of the name of the owner or the entry of a name other than that of the
true owner. Where the name of the true owner, or the owner of record, of any
parcel of real property is given, the assessment shall not be held invalid on
account of any error or irregularity in the description if the description
would be sufficient in a deed of conveyance from the owner, or is such that, in
an action to enforce a contract to convey employing such description, a court
with jurisdiction to grant equitable remedies would hold it to be good and
sufficient.
     (3) Any description of real property which
conforms substantially to the requirements of this section shall be a
sufficient description and designation in all proceedings of assessment for
taxation, levy and collection of taxes, foreclosure and sale for delinquent
taxes or assessments, and in any other proceeding related to or connected with
the taxation of such property. [Amended by 1957 c.324 §5; 1979 c.284 §135; 1993
c.19 §7]
     308.242
AssessorÂ’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 this section or as otherwise
provided by law.
     (2) 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
requested by the taxpayer or upon the assessorÂ’s own initiative. Corrections
under this section to accounts appraised by the Department of Revenue pursuant
to ORS 306.126 and 308.505 to 308.665 may not be made without the approval of
the department.
     (3)(a) If a petition for reduction has
been filed with the board of property tax appeals, the assessor may change the
roll if the assessor and the petitioner stipulate to a change in valuation
judgment that results in a reduction in value. The stipulation may be made at
any time up until the convening of the board.
     (b) Stipulations agreed to by the assessor
and the petitioner under this subsection shall be delivered to the clerk of the
board prior to the convening of the board.
     (c) As used in this subsection, “stipulation”
means a written agreement signed by the petitioner and the assessor that
specifies a reduction in value to be made to the assessment and tax roll.
     (4) Any change in value made under
subsection (2) or (3) of this section shall be made in the manner specified in
ORS 311.205 and 311.216 to 311.232. [1957 c.324 §7; 1981 c.804 §40a; 1983 s.s.
c.5 §4; 1991 c.459 §100; 1993 c.270 §27; 1997 c.541 §162; 2001 c.423 §1; 2003
c.36 §1; 2007 c.590 §1]
     308.245
Maps; taxpayersÂ’ 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 assessment
within the county, with the parcelÂ’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.
     (2) The assessor shall also make a diagram
or drawing of all property within the county of the assessor submitted to the
provisions of ORS 100.005 to 100.910, and shall note thereon the assigned
account or tax lot number.
     (3) The assessor shall maintain an index
of the names of every taxpayer against whom any tax is charged in the county,
in alphabetical order with reference to the first three letters of the surname
of taxpayers who have surnames, and of the first names of any others. The index
shall be indexed to the assessment rolls and the place therein where the
assessment of such taxpayer is found.
     (4) The maps and the index provided for in
this section shall be public records. [Amended by 1963 c.541 §44; 1965 c.344 §7]
     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 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.
     (2) If the total assessed value of all
taxable personal property required to be reported under ORS 308.290 in any
county of any taxpayer is less than $12,500 in any assessment year, the county
assessor shall cancel the ad valorem tax assessment for that year.
     (3) In any assessment year or years
following an assessment year for which taxes are canceled under subsection (2)
of this section, the taxpayer may meet the requirements of ORS 308.290 by
filing, within the time required or extended under ORS 308.290, a verified
statement with the county assessor indicating that the total assessed value of
all taxable personal property of the taxpayer required to be reported under ORS
308.290 in the county is less than $12,500. The statement shall contain the
name and address of the taxpayer, the information needed to identify the
account and other pertinent information, but shall not be required to contain a
listing or value of property or property additions or retirements.
     (4)(a) For each tax year beginning on or
after July 1, 2003, the Department of Revenue shall recompute the maximum
amount of the assessed value of taxable personal property for which ad valorem
property taxes may be canceled under this section. The computation shall be as
follows:
     (A) Divide the average U.S. City Average
Consumer Price Index for the prior calendar year by the average U.S. City
Average Consumer Price Index for 2002.
     (B) Recompute the maximum amount of
assessed value for which taxes may be canceled by multiplying $12,500 by the
appropriate indexing factor determined as provided in subparagraph (A) of this
paragraph.
     (b) As used in this subsection, “U.S. City
Average Consumer Price Index” means the U.S. City Average Consumer Price Index
for All Urban Consumers (All Items) as published by the Bureau of Labor
Statistics of the United States Department of Labor.
     (c) If any change in the maximum amount of
assessed value determined under paragraph (a) of this subsection is not a
multiple of $500, the increase shall be rounded to the nearest multiple of
$500. [Amended by 1953 c.349 §3; 1959 c.553 §1; 1965 c.429 §3; 1971 c.529 §34;
1971 c.610 §1; 1973 c.62 §1; 1979 c.529 §3; 1979 c.692 §4; 1981 c.804 §41; 1985
c.422 §1; 1985 c.613 §9; 1991 c.459 §101; 1993 c.813 §1; 1995 c.513 §4; 1997
c.541 §163; 1997 c.819 §1; 2001 c.479 §1; 2003 c.63 §1; 2007 c.613 §2]
     Note: Section 3, chapter 613, Oregon Laws 2007,
provides:
     Sec.
3. The amendments to ORS
308.250 and 308.290 by sections 1a and 2 of this 2007 Act apply to returns
filed for property tax years beginning on or after July 1, 2008. [2007 c.613 §3;
2007 c.613 §3a]
     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 as provided in ORS 308.260.
     (3) The following watercraft shall be
exempt from taxation:
     (a) Watercraft not owned or operated by
water transportation companies, as described in ORS 308.515, and that are
customarily engaged in the transportation of persons or property for hire
wholly outside the boundaries of this state.
     (b) Watercraft owned or operated by water
transportation companies, as described in ORS 308.515, and not assessed by the
Department of Revenue, that are customarily engaged in the transportation of
persons or property for hire wholly or in part outside the boundaries of this
state. The exemption under this paragraph does not apply to watercraft that
engage in the transportation for hire of persons on offshore trips that
originate and terminate at the same port, and that have a valid marine document
issued by the United States Coast Guard or any other federal agency that
succeeds the United States Coast Guard in the duty of issuing marine documents.
     (c) The assessed value of the property of
a water transportation company, as described in ORS 308.515, that is not
subject to assessment by the Department of Revenue under the provisions of ORS
308.550 (3).
     (4)(a) Watercraft over 16 feet in length
in the process of original construction, or undergoing major remodeling,
renovation, conversion, reconversion or repairs on January 1 are exempt from
taxation. For the purposes of this subsection, the term “major” shall include
all remodeling, renovation, conversion, reconversion or repairs to a watercraft
in which the expenditures for parts, materials, labor and accessorial services
exceed 10 percent of the market value of the watercraft immediately prior to
the remodeling, renovation, conversion, reconversion or repairs.
     (b) Watercraft subject to assessment by
the Department of Revenue under ORS 308.505 to 308.665 are exempt under
paragraph (a) of this subsection only if on or before the due date for filing
the statement described in ORS 308.520 for the year for which exemption is
claimed, the owner or operator files with the department sufficient documentary
evidence that the property qualifies for the exemption.
     (c) The owner or operator of watercraft
subject to local assessment shall file the documentary evidence required under
paragraph (b) of this subsection with the county assessor on or before April 1
of the year for which exemption is claimed.
     (5) All other watercraft not otherwise
specifically exempt from taxation nor licensed in lieu thereof shall be
assessed in the county in which they are customarily moored when not in service
or if there is no customary place of moorage in the county in which their owner
or owners reside or, if neither situs applies, then in the county in which any
one of the owners maintains a place of business.
     (6) Watercraft described in subsection (5)
of this section shall be assessed at assessed value, except as follows:
     (a) Ships and vessels whose home ports are
in the State of
     (b) Vessels that are self-propelled,
offshore oil drilling rigs whose home ports are in the State of
     (c) All other ships and vessels whose home
ports are in the State of
     (7) The assessor shall cancel the
assessment in whole or proportionate part on all parts and materials in the
inventory of shipyards and ship repair facilities as of January 1 of the
assessment year, but only upon receipt prior to April 1 of the assessment year
of sufficient documentary proof that prior to April 1 of the assessment year
the parts or materials so assessed were physically attached to or incorporated
in watercraft undergoing major remodeling, renovation, conversion, reconversion
or repairs as described in subsection (4) of this section, within the
boundaries of this state. [1957 c.342 §2 (enacted in lieu of 308.110 and
308.255); 1965 c.431 §1; 1967 c.293 §32; 1987 c.347 §1; 1991 c.459 §103; 1993
c.18 §69; 1993 c.270 §29; 1997 c.541 §164; 1999 c.398 §1; 2005 c.94 §45]
     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 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
     (b) The ship, vessel or other watercraft
is employed or used as a plant for the reduction or processing, but excluding
canning, of deep-sea fish.
     (2) Immediately on docking or mooring, the
owner or person in charge of a ship, vessel or other watercraft described in
subsection (1) of this section shall notify the county assessor. The county
assessor shall assess it, together with all machinery and equipment thereon, at
its assessed value determined under ORS 308.146 and 308.232. Upon determination
of value, the owner or person in charge shall:
     (a) Pay the exact amount of taxes, special
assessments, fees and charges, if the assessor is able to compute the exact
amount; or
     (b) If the assessor is unable to compute
the exact amount at the time the property is assessed, either pay to the tax
collector the amount estimated by the assessor to be needed to pay the taxes,
special assessments, fees and other charges to become due, or deposit with the
tax collector a bond with a good and sufficient undertaking in the amount that
the assessor considers adequate to ensure payment of the taxes to become due.
The bond amount may not exceed twice the amount of the taxes, special
assessments, fees and other charges computed by the assessor under this
subsection.
     (3) It shall be unlawful to operate a
floating reduction or processing plant until the county assessor has been
notified and the tax paid as provided in this section. If the owner or person
in charge fails to notify the assessor, or proceeds to operate the plant before
full payment of the tax, the owner or person in charge shall forfeit to the
county, for the use of the several taxing jurisdictions interested, a sum equal
to twice the amount of the tax. The forfeiture may be recovered by the assessor
in an action brought in the name of the county in any court having jurisdiction
over the action. In the action, the penalty shall be preferred before all other
debts or claims.
     (4) No mistake in the name of the owner of
any floating reduction or processing plant shall affect the right to collect
the tax or to recover the penalty under this section.
     (5) The county assessor is authorized to
levy, collect and remit to the tax collector, or the tax collector is
authorized to collect, taxes under conditions described in this section. Either
the assessor or tax collector is authorized to allow any discount or rebate
otherwise provided by law for payment of taxes before the regular due date or
dates. ORS 311.370 shall apply to all taxes collected before the regular due
date or dates.
     (6) Appeals of assessments of floating
reduction or processing plants shall:
     (a) Be heard by the county board of
property tax appeals in the same manner as assessments of other properties are
appealed; and
     (b) Be made as provided in ORS 308.146 and
308.232. [Amended by 1975 c.780 §5; 1979 c.350 §4; 1981 c.804 §42; 1991 c.459 §104;
1993 c.270 §30; 1997 c.541 §165; 2005 c.94 §46]
     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 during the year ending at 1:00 a.m. of such January 1. The
assessor shall place such lands upon the assessment roll. The Department of
State Lands and each other state agency holding title to real property shall
certify to the assessor a list or lists of all public lands in the county sold
by it, or contracted to be sold, during such year. [Amended by 1967 c.421 §198;
1991 c.459 §105; 1997 c.541 §166]
     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.
     (2) 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 of the year so specified by the Department of
Revenue.
     (3) If any county assessor uses the prices
and costs prevailing in any year as a basis for determining assessed values for
any classes of property, the prices and costs for the same year shall be
applied uniformly in the assessment of all property of the same class in the
county. [Amended by 1981 c.804 §43; 1985 c.613 §19; 1991 c.459 §106; 1997 c.541
§167]
     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 maximum assessed value, assessed value and real market value shall be
required in the list. [Amended by 1971 c.574 §1; 1981 c.804 §48; 1991 c.459 §107;
1997 c.541 §168]
     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 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 for taxation. As between a mortgagor and mortgagee or a lessor and
lessee, however, the actual owner and the person in possession may agree
between them as to who shall make the return and pay the tax, and the election
shall be followed by the person in possession of the roll who has notice of the
election. Upon the failure of either party to file a personal property tax
return on or before March 1 of any year, both parties shall be jointly and
severally subject to the provisions of ORS 308.296.
     (b) Every person and the managing agent or
officer of any business, firm, corporation or association owning or in
possession of taxable real property shall make a return of the property for ad
valorem tax purposes when so requested by the assessor of the county in which
the property is situated.
     (2)(a) Each return of personal property
shall contain a full listing of the property and a statement of its real market
value, including a separate listing of those items claimed to be exempt as
imports or exports. Each statement shall contain a listing of the additions or
retirements made since the prior January 1, indicating the book cost and the
date of acquisition or retirement. Each return shall contain the name, assumed
business name, if any, and address of the owner of the personal property and,
if it is a partnership, the name and address of each general partner or, if it
is a corporation, the name and address of its registered agent.
     (b) Each return of real property shall
contain a full listing of the several items or parts of the property specified
by the county assessor and a statement exhibiting their real market value. Each
return shall contain a listing of the additions and retirements made during the
year indicating the book cost, book value of the additions and retirements or
the appraised real market value of retirements as specified in the return by
the assessor.
     (c) There shall be annexed to each return
the affidavit or affirmation of the person making the return that the
statements contained in the return are true. All returns shall be in a form
that the county assessor, with the approval of the Department of Revenue, may
prescribe. Prior to December 31 preceding the assessment year, the department
or assessor shall cause blank forms for the returns to be prepared and
distributed by mail, but failure to receive or secure the form does not relieve
the person, managing agent or officer from the obligation of making any return
required by this section.
     (3) All returns shall be filed on or before
March 1 of each year, but the county assessor or the Department of Revenue may
grant an extension of time to April 15 within which to file the return as
provided by subsection (5), (6) or (7) of this section.
     (4)(a) In lieu of the returns required under
subsection (1)(a) or (b) of this section, every person and the managing agent
or officer of any business, firm, corporation or association owning or having
in possession or under control taxable real and personal property that is
either principal industrial property or secondary industrial property as
defined by ORS 306.126 (1) and is appraised by the Department of Revenue shall
file a combined return of the real and personal property with the department.
     (b) The contents and form of the return
shall be as prescribed by rule of the department. Any form shall comply with
ORS 308.297. Notwithstanding ORS 308.875, a manufactured structure that is a
part of an industrial property shall be included in a combined return.
     (c) In order that the county assessor may
comply with ORS 308.295, the department shall provide a list to the assessor of
all combined returns that are required to be filed with the department under
this subsection but that were not filed on or before the due date or within the
time allowed by an extension.
     (d) If the department has delegated
appraisal of the property to the county assessor under ORS 306.126 (3), the
department shall notify the person otherwise required to file the combined
return under this subsection as soon as practicable after the delegation that
the combined return is required to be filed with the assessor.
     (e) Notwithstanding subsection (1) of this
section, a combined return of real and personal property that is industrial
property appraised by the department shall be filed with the department on or
before March 1 of the year.
     (5)(a) Any person required to file a
return under subsection (4) of this section may apply to the Department of
Revenue for an extension of time to April 15, within which to file the return.
     (b) Extensions granted under this
subsection may be based on a finding by the department that:
     (A) Good or sufficient cause exists for
granting an extension for the property tax year of the return; or
     (B) Granting an extension enhances the
accuracy of the filing by the taxpayer and long-term voluntary compliance. An
extension granted under this subparagraph shall continue in effect for each
subsequent property tax year until the taxpayer cancels the extension or the
department revokes the extension.
     (c) An extension granted under this
subsection shall apply to returns required to be filed under subsection (4) of
this section with either the county assessor or the department.
     (d) The department shall notify assessors
in affected counties when the department grants extensions under this
subsection.
     (6)(a) Except as provided in subsection
(5) of this section, any person required to file a return with the county
assessor under this section may apply to the assessor for an extension of time
to April 15 within which to file the return.
     (b) Extensions granted under this
subsection may be based on a finding by the assessor that:
     (A) Good or sufficient cause exists for
granting an extension for the property tax year of the return; or
     (B) Granting an extension enhances the
accuracy of the filing by the taxpayer and long-term voluntary compliance. An
extension granted under this subparagraph shall continue in effect for each
subsequent property tax year until the taxpayer cancels the extension or the
assessor revokes the extension.
     (7)(a) Any person required to file returns
in more than one county may apply to the Department of Revenue for an extension
of time to April 15 within which to file the returns. The department may grant
extensions to a person required to file returns in more than one county.
     (b) Extensions granted under this
subsection may be based on a finding by the department that:
     (A) Good or sufficient cause exists for
granting an extension for the property tax year of the return; or
     (B) Granting an extension enhances the
accuracy of the filing by the taxpayer and long-term voluntary compliance. An
extension granted under this subparagraph shall continue in effect for each
subsequent property tax year until the taxpayer cancels the extension or the department
revokes the extension.
     (c) Whenever the department grants an
extension to a person required to file returns in more than one county, the
department shall notify the assessors in the counties affected by the
extensions.
     (8) The Department of Revenue shall, by
rule, establish procedures and criteria for granting, denying or revoking
extensions under this section after consultation with an advisory committee
selected by the department that represents the interests of county assessors
and affected taxpayers.
     (9) A return is not in any respect
controlling on the county assessor or on the Department of Revenue in the
assessment of any property. On any failure to file the required return, the
property shall be listed and assessed from the best information obtainable from
other sources.
     (10)(a) All returns filed under the
provisions of this section and ORS 308.525 and 308.810 are confidential records
of the Department of Revenue or the county assessorÂ’s office in which the
returns are filed or of the office to which the returns are forwarded under
paragraph (b) of this subsection.
     (b) The assessor or the department may
forward any return received in error to the department or the county official
responsible for appraising the property described in the return.
     (c) Notwithstanding paragraph (a) of this
subsection, a return described in paragraph (a) of this subsection may be
disclosed to:
     (A) The Department of Revenue or its
representative;
     (B) The representatives of the Secretary
of State or to an accountant engaged by a county under ORS 297.405 to 297.555
for the purpose of auditing the countyÂ’s personal property tax assessment roll
(including adjustments to returns made by the Department of Revenue);
     (C) The county assessor, the county tax
collector, the assessorÂ’s representative or the tax collectorÂ’s representative
for the purpose of:
     (i) Collecting delinquent real or personal
property taxes; or
     (ii) Correctly reflecting on the tax roll
information reported on returns filed by a business operating in more than one
county or transferring property between counties in this state during the tax
year;
     (D) Any reviewing authority to the extent
the return being disclosed relates to an appeal brought by a taxpayer;
     (E) The Division of Child Support of the Department
of Justice or a district attorney to the extent the return being disclosed
relates to a case for which the Division of Child Support or the district
attorney is providing support enforcement services under ORS 25.080; or
     (F) The Legislative Revenue Officer for
the purpose of preparation of reports, estimates and analyses required by ORS
173.800 to 173.850.
     (d) Notwithstanding paragraph (a) of this
subsection:
     (A) The Department of Revenue may exchange
property tax information with the authorized agents of the federal government
and the several states on a reciprocal basis, or with county assessors, county
tax collectors or authorized representatives of assessors or tax collectors.
     (B) Information regarding the valuation of
leased property reported on a property return filed by a lessor under this
section may be disclosed to the lessee or other person in possession of the
property. Information regarding the valuation of leased property reported on a
property return filed by a lessee under this section may be disclosed to the
lessor of the property.
     (11) If the assessed value of any personal
property in possession of a lessee is less than the maximum amount of the
assessed value of taxable personal property for which ad valorem property taxes
may be canceled under ORS 308.250, the person in possession of the roll may
disregard an election made under subsection (1) of this section and assess the
owner or lessor of the property. [Amended by 1953 c.218 §2; 1961 c.683 §2; 1963
c.436 §1; 1965 c.16 §1; 1967 c.50 §1; 1971 c.568 §2; 1971 c.574 §2; 1975 c.789 §12;
1977 c.124 §6; 1977 c.774 §24; 1979 c.286 §14; 1981 c.623 §2; 1981 c.804 §49;
1987 c.312 §3; 1991 c.191 §5; 1991 c.459 §108; 1993 c.726 §56; 1993 c.813 §2;
1995 c.609 §3; 1997 c.154 §30; 1997 c.541 §169; 1997 c.819 §2; 2001 c.479 §2;
2003 c.541 §1; 2005 c.94 §47; 2007 c.226 §1; 2007 c.227 §1; 2007 c.613 §1a;
2007 c.824 §1]
     Note: Section 2, chapter 226, Oregon Laws 2007,
provides:
     Sec.
2. The amendments to ORS
308.290 by section 1 of this 2007 Act apply to property tax returns filed on or
after January 1, 2008. [2007 c.226 §2]
     Note: Section 3, chapter 227, Oregon Laws 2007,
provides:
     Sec.
3. The amendments to ORS
308.290 and 308.810 by sections 1 and 2 of this 2007 Act apply to property tax
returns filed on or after January 1, 2008, for tax years beginning on or after
July 1, 2008. [2007 c.227 §3]
     Note: See note under 308.250.
     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,
who or which has not filed a return within the time fixed in ORS 308.290 or as
extended, is delinquent.
     (2) A delinquent taxpayer, except a
taxpayer described in subsection (3) of this section, is subject to a penalty
of $1 for each $1,000 (or fraction thereof) of assessed value of the property
as determined under ORS 308.146, but the penalty may not be less than $10 or
more than $250.
     (3) A delinquent taxpayer required by ORS
308.290 to file a return reporting principal or secondary industrial property,
as defined in ORS 306.126, is subject to a penalty of $10 for each $1,000 (or
fraction thereof) of assessed value of the property as determined under ORS
308.146, but the penalty may not be less than $10 or more than $5,000.
     (4) If a delinquency penalty provided in
this section is imposed, the tax statement for the year in which the penalty is
imposed shall reflect the amount of the penalty and shall constitute notice to
the taxpayer.
     (5)(a) Unless the penalty is the subject
of an appeal under ORS 311.223, the county board of property tax appeals, upon
application of the taxpayer, may waive the liability:
     (A) For all or a portion of the penalty
upon a proper showing of good and sufficient cause; or
     (B) For all of the penalty if the year for
which the return was filed was both the first year that a return was required
to be filed by the taxpayer and the first year for which the taxpayer filed a
return.
     (b) Unless the taxpayer files a timely
application in the same manner as an appeal under ORS 309.100, the board may
not consider an application made under this subsection.
     (c) An appeal may not be taken from the
determination of the board under this subsection.
     (6) If the board waives all or a portion
of a penalty already imposed and entered on the roll, the person in charge of
the roll shall cancel the waived penalty and enter the cancellation on the roll
as an error correction under ORS 311.205 and, if the waived penalty has been
paid, it shall be refunded without interest under ORS 311.806.
     (7)(a) Upon application of the taxpayer,
the assessor may waive the liability for property tax late filing penalties
under this subsection if the taxpayer:
     (A) Has never filed a personal property
tax return in this state;
     (B) Has failed to file a property tax
return for one or more consecutive years;
     (C) Has not previously received relief
from property tax late filing penalties under this subsection; and
     (D) Files an application for relief from
property tax late filing penalties that satisfies the requirements of paragraph
(b) of this subsection.
     (b) An application for relief from
property tax late filing penalties shall include a statement by the taxpayer
setting forth the basis for relief from property tax late filing penalties and
a statement under oath or affirmation that the basis for relief from property
tax late filing penalties as stated in the application is true.
     (c) The county assessor may allow the
application for relief from property tax late filing penalties if the assessor
finds the reasons given by the taxpayer in the application are sufficient to
excuse the failure to file the property tax returns at issue in the
application. If the assessor allows the application, the assessor may deny or
grant relief from property tax late filing penalties in whole or in part. The
determination of the assessor whether to grant the application or deny the
application in whole or in part and whether to permit the taxpayer to pay the
owing tax penalties, if any, in installments is final. The assessor shall
notify the taxpayer of the decision.
     (d) Nothing in this subsection affects the
obligation of the taxpayer to file property tax returns or to pay property
taxes owing from the current or delinquent tax years. [Amended by 1963 c.436 §2;
1967 c.405 §1; 1969 c.280 §1; 1971 c.472 §2; 1981 c.804 §50; 1983 c.604 §1;
1985 c.162 §4; 1985 c.318 §1; 1989 c.330 §1; 1991 c.459 §109a; 1997 c.541 §170;
1997 c.819 §6; 1999 c.655 §3; 2001 c.303 §2; 2003 c.317 §2; 2007 c.451 §1; 2007
c.824 §2]
     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 not
filed a return within the time fixed in ORS 308.290 or as extended, shall be
subject to a penalty as provided in this section.
     (2) A taxpayer who files a return to which
this section applies after March 1, or after April 15, if the taxpayer received
an extension, but on or before June 1, is subject to a penalty equal to five
percent of the tax attributable to the taxable personal property of the
taxpayer.
     (3) A taxpayer who files a return to which
this section applies after June 1, but on or before August 1, is subject to a
penalty equal to 25 percent of the tax attributable to the taxable personal
property of the taxpayer.
     (4) After August 1, a taxpayer who files a
return to which this section applies or who fails to file a return shall be
subject to a penalty equal to 50 percent of the tax attributable to the taxable
personal property of the taxpayer.
     (5) If a delinquency penalty provided in
this section is imposed, the tax statement for the year in which the penalty is
imposed shall reflect the amount of the penalty and shall constitute notice to
the taxpayer.
     (6)(a) Unless the penalty is the subject
of an appeal under ORS 311.223, the county board of property tax appeals, upon
application of the taxpayer, may waive the liability:
     (A) For all or a portion of the penalty
upon a proper showing of good and sufficient cause; or
     (B) For all of the penalty if the year for
which the return was filed was both the first year that a return was required
to be filed by the taxpayer and the first year for which the taxpayer filed a
return.
     (b) Unless the taxpayer files a timely
application in the same manner as an appeal under ORS 309.100, the board may
not consider an application made under this subsection.
     (c) An appeal may not be taken from the
determination of the board under this subsection.
     (7) If the board waives all or a portion
of a penalty already imposed and entered on the roll, the person in charge of
the roll shall cancel the waived penalty and enter the cancellation on the roll
as an error correction under ORS 311.205 and, if the waived penalty has been paid,
it shall be refunded without interest under ORS 311.806.
     (8)(a) Upon application of the taxpayer,
the assessor may waive the liability for property tax late filing penalties
under this subsection if the taxpayer:
     (A) Has never filed a personal property
tax return in this state;
     (B) Has failed to file a property tax
return for one or more consecutive years;
     (C) Has not previously received relief
from property tax late filing penalties under this subsection; and
     (D) Files an application for relief from
property tax late filing penalties that satisfies the requirements of paragraph
(b) of this subsection.
     (b) An application for relief from
property tax late filing penalties shall include a statement by the taxpayer
setting forth the basis for relief from property tax late filing penalties and
a statement under oath or affirmation that the basis for relief from property
tax late filing penalties as stated in the application is true.
     (c) The county assessor may allow the
application for relief from property tax late filing penalties if the assessor
finds the reasons given by the taxpayer in the application are sufficient to
excuse the failure to file the property tax returns at issue in the
application. If the assessor allows the application, the assessor may deny or
grant relief from property tax late filing penalties in whole or in part. The
determination of the assessor whether to grant the application or deny the
application in whole or in part and whether to permit the taxpayer to pay the
owing tax penalties, if any, in installments is final. The assessor shall
notify the taxpayer of the decision.
     (d) Nothing in this subsection affects the
obligation of the taxpayer to file property tax returns or to pay property
taxes owing from the current or delinquent tax years. [1997 c.819 §5; 1999
c.655 §1; 2001 c.303 §3; 2001 c.925 §14; 2003 c.63 §3; 2007 c.451 §2; 2007
c.824 §3]
     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. [1967 c.405 §2; 1985
c.604 §7]
     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 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, or as extended, shall be
subject to a penalty of $10 for each day of the continuance of such refusal or
neglect. Such penalty may be recovered in a proper action brought in the name
of the county in any court of competent jurisdiction or as provided for a
penalty for delinquency.
     (2) This section does not apply to the
failure to file a personal property return. [Amended by 1991 c.459 §109; 1997
c.819 §7]
     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 c.884 §31;
1999 c.655 §4]
     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 have 30 days to prepare the list after the board has received the
request. [Amended by 1983 c.740 §88; 1987 c.414 §149; 1993 c.744 §107]
     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 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 assessor or
officer any books, papers, records or memoranda bearing on the value,
possession, ownership or location of any property, and may require the
attendance of the taxpayer or any other person having knowledge in the
premises. The assessor may administer oaths to such persons, take their
testimony, and require proof material to the information requested. Examination
shall be made and testimony taken during regular business hours at the taxpayerÂ’s
or personÂ’s place of business in the county, or at another place convenient to
the parties.
     (2) If any person fails to permit the
examination of any books, papers or documents considered by the assessor to be
pertinent to the investigation or inquiry being made, or to testify to any
matter in the premises, the assessor shall refer the matter to the Department
of Revenue, stating in full the facts governing the request and refusal. The
department may require the assessor to present additional facts, or the
department may conduct other inquiries necessary to a consideration of the
matter. If the department finds that the examination should be made or the
testimony taken, it shall take any action it considers appropriate under the
powers granted to it by law, including the subpoenaing and examination of
witnesses, books and papers pursuant to ORS 305.190, to the end that the
property under consideration is ratably assessed according to law.
     (3) For the purposes of this section the
words “county assessor” or “assessor” mean both the county assessor and the
officer described in ORS 311.216 to 311.232 having possession of the roll. [1955
c.610 §2; 1981 c.804 §51]
     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 language and form:
______________________________________________________________________________
State of
                                  )          ss.
     I, ___________, being the duly elected,
qualified and acting assessor of the above-named county, do solemnly swear that
I have diligently and to the best of my ability assessed all property in said
county, which by law I am permitted to assess; that I have not willfully or
knowingly omitted to assess any person or property, or valued over its assessed
value any property or class of property whatever.
______________________
     Subscribed and sworn to before me this ___
day of_____, 2___.
__________________
__________________
(Signature and title of
officer)
(Official seal)
______________________________________________________________________________
     (2) The oath shall forthwith be filed by
the assessor with the Department of Revenue with the Summaries of Assessments
and Levies Report.
     (3) No assessor shall fail to make and
subscribe to the oath required by this section nor to file the oath with the
Department of Revenue. [Amended by 1981 c.804 §52; 1991 c.459 §110; 1997 c.541 §171]
     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 the
certificate, the assessor shall be fined $100, to be collected by the person
demanding the certificate in an action in the name of the party injured before
any justice of the peace in the county.
     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 over its value, as provided in ORS 308.146. [Amended by 1981
c.804 §53; 1997 c.541 §172]
     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 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.
     (2) If the department ascertains that any
taxable property is omitted from the assessment list, or not assessed or valued
according to law, it shall bring that fact to the attention of the assessor of
the proper county in writing. If the assessor neglects or refuses to comply
with the request of the department to place the property on the assessment
list, or to correct the incorrect assessment or valuation, the department may
prepare a supplement to the assessment list, which supplement shall include all
property required by the department to be placed on the assessment list and all
corrections required to be made. The supplement shall be filed with the
assessorÂ’s assessment list and shall thereafter constitute an integral part
thereof to the exclusion of all portions of the original assessment list
inconsistent therewith.
     (3) If the department ascertains that the
work of a county assessor is not being carried out as provided by law, the
department shall notify the governing body of that fact by written report. If
applicable, the report shall contain recommendations for appointment of a special
assessor as provided under ORS 308.055. [Amended by 1989 c.796 §19; 1993 c.270 §32]
     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, zoning ordinance or
zoning designation for the property not at the request of the owner, the owner
on the date of the adoption or change may file a claim for exemption with the
assessor. The claim shall be filed on or before April 1 of any year, but not
later than two years after April 1 of the calendar year in which the real
market value was so reduced. The claim shall be on forms furnished by the
assessor and approved by the Department of Revenue.
     (2) The assessor shall compute the
difference in real market value attributable to such reduction, between the
real market value of the property as of the July 1 assessment date for which
the real market value was so reduced, and the real market value as of the July 1
immediately prior to such reduction. Beginning in the year in which the claim
is filed and for four consecutive years thereafter, the assessor shall assess
the property at a value equal to the real market value of the property as of
July 1 less the difference in the real market value of the property
attributable to the reduction. In no case shall the taxable value be reduced
below zero. The assessor shall notify the person in whose name the property is
assessed of the amount of the reduction in value and of the approximate dollar
amount of tax reduction, based upon the tax rate extended against the property
on the last tax roll. The notice shall be mailed to the address of the person
as indicated on the claim for exemption.
     (3) No claims for assessment under this
section may be filed for tax years beginning on or after July 1, 1997.
     (4) All property assessed under this
section for the tax year beginning July 1, 1996, is disqualified from
assessment under this section for tax years beginning on or after July 1, 1997.
No additional taxes may be imposed as the result of a disqualification under
this subsection.
     (5) In the case of property that was first
subject to assessment under this section for the tax year beginning July 1,
1996:
     (a) The claim filed for the tax year
beginning July 1, 1996, shall be deemed to be a claim for the tax year
beginning July 1, 1995, and the adoption or change in the comprehensive plan,
zoning ordinance or zoning designation upon which the claim is based shall be
deemed to have occurred 12 months prior to the actual date of adoption or
change;
     (b) The amount of the subtraction from
real market value for the tax year beginning July 1, 1996, shall also be
subtracted from the real market value of the property for the tax year beginning
July 1, 1995, to arrive at the propertyÂ’s assessed value for the tax year
beginning July 1, 1995; and
     (c) There shall be refunded an appropriate
amount of ad valorem property taxes for the tax year beginning July 1, 1995, to
reflect the assessed value of the property for the tax year beginning July 1,
1995, as determined under this subsection, plus interest. [1977 c.423 §1; 1981
c.804 §55; 1991 c.459 §111; 1997 c.541 §173]
     Note: 308.341 was enacted into law by the
Legislative Assembly but was not added to or made a part of ORS chapter 308 by
legislative action. See Preface to Oregon Revised Statutes for further
explanation.
     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 as described in ORS 308.341 occurs and for the immediately
preceding tax year. [1977 c.423 §5; 1991 c.459 §113; 1997 c.541 §174a]
     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:
     (1) 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;
     (2) Any industrial real or personal
property eligible for appraisal under ORS 306.126 and the rules of the
Department of Revenue; and
     (3) Any real or personal property used for
generating electricity, if:
     (a) The property consists primarily of a
generating facility primarily fueled by wood waste or other biomass fuel;
     (b) The property has a maximum generating
capacity of 20 megawatts; and
     (c) The electricity generated by the
property is consumed by the property user or is sold exclusively to an electric
utility, as defined in ORS 758.505, for the utilityÂ’s distribution to utility
customers. [1981 c.139 §1; 1995 c.650 §87; 1997 c.656 §1; 2003 c.46 §17]
     Note: 308.408, 308.411 and 308.413 were enacted
into law by the Legislative Assembly but were not added to or made a part of
ORS chapter 308 or any series therein by legislative action. See Preface to
Oregon Revised Statutes for further explanation.
     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 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
(capitalization of income) or by two or more approaches. The assessed value of
an industrial plant shall be determined under ORS 308.146.
     (2) The owner of a plant may elect to have
the plant appraised and valued for ad valorem property tax purposes excluding
the income approach to valuation. An owner making an election under this
subsection must further determine which of the following paragraphs is
applicable to the election:
     (a) If this paragraph applies to the
election, the owner may not be required to provide any itemization of income or
expense of the industrial plant for use in making an appraisal of the plant for
ad valorem property tax purposes; or
     (b) If this paragraph applies to the
election, the owner may not be required to provide any itemization of income of
the industrial plant for use in making an appraisal of the plant for ad valorem
property tax purposes, but may be required to provide an itemization of
operating expenses of the industrial plant for use in measuring functional
obsolescence in a market data approach or cost approach to valuation.
     (3) Not less than 30 days prior to the
making of a physical appraisal or reappraisal of an industrial plant by the
Department of Revenue or by a county assessor, the department or assessor shall
notify the owner of the plant by mail, return receipt requested, of the intention
to physically appraise the plant. The notice shall inform the owner of the date
the appraisal is to commence. In commencing the appraisal and to aid the owner
in making an election under subsection (2) of this section, the departmentÂ’s or
assessorÂ’s appraisers first shall make a preliminary survey of the plant as to
the methods and approaches to the valuation of the plant to be used in the
appraisal. The owner or ownerÂ’s representative shall immediately thereafter
meet with the appraisers, and within two days after the meeting may give
written notice to the appraisers that the owner elects to have the plant valued
in accordance with subsection (2) of this section. The written notice shall
state which paragraph of subsection (2) of this section is applicable to the
election. Failure to make the election precludes the owner from making the
election for the tax year in which the valuation determined by the physical
appraisal is first used on the assessment and tax rolls of the county.
     (4) If an owner does not make an election
under subsection (2) of this section, the owner shall make available to the
assessor or department all information requested by the assessor or department
needed to determine the real market value for the plant. At the request of the
owner, the information shall be made the confidential records of the office of
the assessor or of the department, subject to the provisions of ORS 305.420 and
305.430.
     (5) If an owner makes an election under
subsection (2) of this section, the owner may not in any proceedings involving
the assessment of the industrial plant for the tax year for which the election
was made, before the county board of property tax appeals or the Oregon Tax
Court, be entitled to introduce evidence relating to the use of the income
approach to valuation of the plant or introduce any information protected under
the election.
     (6)(a) On or before December 31 of the tax
year in which the election under subsection (2) of this section first applies
to an assessment and tax roll, or on or before December 31 of any subsequent
tax year, if the owner is dissatisfied with the election under subsection (2)
of this section, the owner may revoke or revise the election.
     (b) If the election is revoked, the owner
may request the Department of Revenue or the county assessor, whichever is
applicable, to revalue the plant for the next tax year using the appraisal
methods set forth in subsection (1) of this section.
     (c) If the election is revised, the
paragraph of subsection (2) of this section that was not applicable to the
election shall become applicable to the election in lieu of the paragraph
applicable before revision. If the election is revised, the owner may request
the Department of Revenue or the county assessor, whichever is applicable, to
revalue the plant for the next tax year in accordance with the revised
election.
     (d) If a revocation or revision of an
election is sought, the owner shall demonstrate that the determination of real
market value requires taking into consideration the utilization of the income
approach to valuation or the measurement of functional obsolescence using
operating expense information. Thereafter, at the request of the department or
the assessor, the owner shall make available to the department or the assessor
all information requested by the department or the assessor as provided in
subsection (4) of this section within 30 days following the departmentÂ’s or the
assessorÂ’s request. If the owner fails to provide the information and a
revocation had been sought, the election under subsection (2) of this section
shall continue. If the owner fails to provide the information and a revision
had been sought, the paragraph of subsection (2) that applied prior to the
attempted revision shall continue to apply to the election. Under either
circumstance, in any proceedings involving the assessment of the industrial
plant for subsequent tax years, before the county board of property tax appeals
or the Oregon Tax Court, the owner may not introduce evidence relating to the income
approach to valuation or introduce any information protected under the
election. If the department or assessor makes such a redetermination of the
valuation as may, in their opinion, be necessary, the department or assessor
shall furnish to the owner prior to the following May 1 a statement of the
value of the plant as redetermined by the department or the assessor, with an
explanation of the adjustments made.
     (7) After any physical appraisal of an
industrial plant or after the appraisal is updated for use on the assessment
and tax rolls for a subsequent year, but in any event prior to May 1 of the
assessment year for which the appraisal or update applies, the owner may
request a conference with the department or with the assessor concerning the
determination of real market value under the physical appraisal or updating of
the appraisal. If the request for a conference is made, the department or the
assessor shall give written notice to the owner of the time and place for the
conference for an informal discussion of the valuation.
     (8) Except as provided in this section, no
owner of an industrial plant shall be required to make available to the
assessor or department, any itemization of income and expense of the industrial
plant for use in an income approach to valuation in making an appraisal of an
industrial plant for purposes of ad valorem property taxation. However,
information furnished pursuant to subsection (4) of this section is available
to the county assessor and to the department for purposes of preparing
valuations of other industrial plants, subject to the provisions of ORS
308.413.
     (9) Nothing in this section shall preclude
the request for and use of information from an owner of an industrial plant
concerning cost items, whether materials, labor or otherwise, for use in the
reproduction cost approach to the valuation of the plant. In no event shall the
application of subsection (2) of this section operate to value an industrial
plant below its real market value for ad valorem property tax purposes under
ORS 308.232. The election of an owner under subsection (2) of this section to
forgo the consideration of the income approach to valuation shall constitute an
irrevocable waiver of any subsequent claim that the failure of the assessor or
the department to consider the income approach resulted in a valuation in
excess of the real market value of the plant under ORS 308.232.
     (10) If the owner of an industrial plant
has made an election under subsection (2) of this section, a subpoena for the
production of information for the industrial plant that is protected by the
election may not be issued while that election is in effect.
     (11) Notwithstanding subsection (3) of
this section concerning the time for making an election under subsection (2) of
this section, if the owner of an industrial plant receives notice under ORS
305.392 that a subpoena will be issued for income or expense information for
the industrial plant, and the owner has not previously made an election under
subsection (2) of this section that is in effect, the owner may make the
election allowed under subsection (2) of this section within the 60-day period
specified in ORS 305.392. Any owner making an election under this subsection
may not revoke or revise that election until after the industrial plant is next
assessed for ad valorem tax purposes.
     (12) Notwithstanding subsection (2) of
this section, nothing in this section is intended to exclude the capitalization
of market rents from the appraisal of buildings.
     (13) The department may adopt any rules
necessary to carry out the purposes of this section. [1981 c.139 §2; 1991 c.459
§132; 1993 c.270 §33; 1993 c.353 §8; 1995 c.79 §129; 1995 c.650 §88; 1995 c.724
§1; 1997 c.541 §§193,194; 1999 c.579 §30]
     Note: See note under 308.408.
     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). [1999 c.579 §31]
     Note: 308.412 was enacted into law by the
Legislative Assembly but was not added to or made a part of ORS chapter 308 or
any series therein by legislative action. See Preface to Oregon Revised
Statutes for further explanation.
     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 be kept confidential shall be confidential records
of the office in which the information is kept, except as follows:
     (a) All information furnished to the
county assessor shall be available to the department and all information
furnished to the department shall be available to the county assessor.
     (b) All information furnished to the
county assessor or department shall be available to any reviewing authority in
any subsequent appeal.
     (c) The department may publish statistics
based on the information furnished if the statistics are so classified as to
prevent the identification of the particular industrial plant.
     (2) The Department of Revenue shall make
rules governing the confidentiality of information under this section.
     (3) Each officer or employee of the
Department of Revenue or the office of the county assessor to whom disclosure
or access of the information made confidential under subsection (1) of this
section is given, prior to beginning employment or the performance of duties involving
such disclosure, shall be advised in writing of the provisions of this section
and ORS 308.990 (5) relating to penalties for the violation of this section,
and shall as a condition of employment or performance of duties execute a
certificate for the department or the assessor in a form prescribed by the
department, stating in substance that the person has read this section and ORS
308.990 (5), that these sections have been explained to the person and that the
person is aware of the penalties for violation of this section. [1981 c.139 §3]
     Note: See note under 308.408.
     308.415 [Amended by 1967 c.105 §2; 1975 c.780 §7;
repealed by 1979 c.689 §27]
DESTROYED OR
DAMAGED PROPERTY
     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 under a recorded instrument of sale in the case of real property, or
the person assessed, person in possession or owner in the case of personal
property, may apply to the tax collector for proration of the taxes imposed on
the property for the tax year.
     (2) Application for proration of taxes
under subsection (1) of this section shall be made not later than the end of
the tax year or 60 days after the date the property was destroyed or damaged,
whichever is later.
     (3)(a) For property that is totally
destroyed, the tax collector shall collect only one-twelfth of the taxes
imposed on the property for the tax year, for each month or fraction of a month
that the property was in existence during the tax year. The tax collector shall
cancel the remainder of the taxes imposed on the property for the tax year.
     (b) For property that is damaged, the tax
collector shall collect only one-twelfth of the taxes imposed on the property
for the tax year, for each month or fraction of a month that preceded the month
during which the property was damaged. For the month in which the property was
damaged, and for each month of the tax year thereafter in which the property
remains damaged, the tax collector shall collect that percentage of one-twelfth
of the taxes imposed on the property that the real market value or the assessed
value of the property after the damage (whichever is less) bears to the
assessed value of the property before the damage. The assessor shall advise the
tax collector of the value percentage required under this paragraph. The tax
collector shall cancel any taxes not to be collected due to this paragraph.
     (4) That portion of the property that is
damaged property and that is subsequently repaired shall be considered to be
new property or new improvements to property under ORS 308.153 for the
assessment year in which the repairs or replacements are first taken into
account. [1971 c.497 §1; 1974 c.14 §1; 1975 c.778 §1; 1975 c.780 §20; 1981
c.804 §61; 1983 c.85 §1; 1991 c.459 §132a; 1997 c.541 §196; 1999 c.20 §1; 2003
c.655 §64; 2007 c.450 §2]
     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 or damaged by fire or act of
God, the owner or purchaser under a recorded instrument of sale in the case of
real property, or the person assessed, person in possession or owner in the
case of personal property, may apply to the county assessor to have the real
market and assessed value of the property determined as of July 1 of the current
assessment year.
     (2) The person described in subsection (1)
of this section shall file an application for assessment under this section
with the county assessor on or before the later of:
     (a) August 1 of the current year; or
     (b) The 60th day following the date on
which the property was damaged or destroyed.
     (3) If the conditions described in
subsection (1) of this section are applicable to the property, then
notwithstanding ORS 308.210, the property shall be assessed as of July 1, at
1:00 a.m. of the assessment year, in the manner otherwise provided by law. [1999
c.20 §2; 2007 c.450 §3]
     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 property for which relief is sought. [1971 c.497 §4; 1974 c.14 §2; 2001
c.422 §3]
REHABILITATED
RESIDENTIAL PROPERTY
     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 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:
     (a) Deterioration;
     (b) Inadequate or improper facilities;
     (c) The existence of unsafe or abandoned
structures, including but not limited to a significant number of vacant or abandoned
single or multifamily residential units; or
     (d) Any combination of these or similar
factors.
     (2) “Governing body” means the city or
county legislative body having jurisdiction over the property for which a
limited assessment may be applied for under ORS 308.450 to 308.481.
     (3) “Rehabilitated residential property”
means land and the improvements thereon:
     (a) That are either single or multifamily
residential units or are not residential units but that will become residential
units through rehabilitation improvements;
     (b) That fail to comply with one or more
standards of the state or local building or housing codes applicable at the
time the application is filed;
     (c)(A) That are not less than 25 years of
age on January 1 in the year the application is filed with the governing body,
and on which sums have been expended after September 13, 1975, and prior to
January 1, 2017, for the purpose of making rehabilitation improvements, and
which sums in the aggregate equal or exceed five percent of the assessed value
of the land and improvements thereon as reflected in the last certified
assessment roll next preceding the date on which the application for limited
assessment is filed with the governing body pursuant to ORS 308.462; or
     (B) On which, regardless of the age of the
residential property, sums have been expended or the renovation completed after
October 3, 1989, and prior to January 1, 2017, for the purpose of making
rehabilitation improvements, and which sums in the aggregate equal or exceed 50
percent of the assessed value of the land and improvements thereon as reflected
in the last certified assessment roll next preceding the date on which the
applications for limited assessment is filed with the governing body pursuant
to ORS 308.462;
     (d) In which at least 50 percent of
accommodations are for residential use and not for transient occupancy;
     (e) If owner-occupied, that are located
within a distressed area; and
     (f) For which an application is filed with
the governing body prior to January 1, 2015.
     (4) “Rehabilitation improvements” means
modifications to existing structures that are made to achieve a condition of
substantial compliance.
     (5) “Substantial compliance” means
compliance with local building or housing code requirements. It does not mean
that all heating, plumbing and electrical systems must be replaced with systems
meeting current standards for new construction, notwithstanding that the cost
of rehabilitation may exceed 50 percent of the value of the structure before
rehabilitation. [1975 c.696 §2; 1977 c.472 §1; 1979 c.768 §1; 1981 c.804 §62;
1985 c.320 §1; 1989 c.1051 §6; 1991 c.459 §133; 1997 c.541 §197; 1997 c.830 §1;
2005 c.94 §48; 2007 c.469 §1]
     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 stock of the state. The Legislative
Assembly further finds that cities and counties of this state should be enabled
to establish and design programs to stimulate such rehabilitation and or
conversion based on the incentive of a local property tax exemption, which is
authorized under ORS 308.450 to 308.481. [1975 c.696 §1a; 1977 c.472 §2; 1979
c.768 §2; 1989 c.1051 §7]
     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 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 body which adopts the provisions of ORS
308.450 to 308.481.
     (2) The limited assessment provided by ORS
308.450 to 308.481 shall apply to the tax levy of all taxing districts in which
property certified for limited assessment under ORS 308.450 to 308.481 is
located when, upon request of a governing body which has adopted the provisions
of ORS 308.450 to 308.481, the rates of taxation of such taxing districts whose
governing boards agree to the policy of limited assessment as provided in ORS
308.450 to 308.481, when combined with the rate of taxation of the governing
body which adopts the provisions of ORS 308.450 to 308.481, equal 51 percent or
more of the total combined rate of taxation on the property certified for
limited assessment.
     (3) The governing body shall promulgate
standards and guidelines to be utilized in making the determinations required
by ORS 308.466 and, in the case of nonowner-occupied residential structures or
units, standards and guidelines to be applied if the governing body desires to
enter into negotiations with the owner regarding rental rates to be charged
during the period of the limited assessment.
     (4) ORS 308.450 to 308.481 do not apply to
increases in assessed valuation made by the assessor or by lawful order of the
Department of Revenue or a court, to a class of property throughout the county
or any specific area of the county to achieve the uniformity of assessment or
appraisal required by ORS 308.232. [1975 c.696 §§4,12; 1989 c.1051 §8; 1993
c.270 §34]
     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 of a distressed area and for
distressed area boundary changes.
     (2) The cumulative land area within the
boundaries of distressed areas within a city or county, whichever adopts the
provisions of ORS 308.450 to 308.481, may not exceed 20 percent of the total
land area of the city or county. [2005 c.94 §50]
     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 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 with the assessor as provided in ORS
308.466 after December 31 and before April 1, the limited assessment shall
apply with respect to the first assessment roll certified after that date or if
the certificate of qualification is filed after April 1 and before January 1,
the limited assessment shall apply as of the following January 1, and shall
continue to apply for a total of 10 consecutive assessment rolls.
     (2) Notwithstanding subsection (1) of this
section, if the multifamily rehabilitated residential housing is subject to a
low income rental assistance contract with an agency of this state or of the
United States, the city may extend the limited assessment provided by ORS
308.450 to 308.481 through December 31 of the assessment year during which the
termination date of the contract falls. [1975 c.696 §3; 1979 c.768 §2a; 1981
c.804 §63; 1985 c.320 §2; 1989 c.1051 §9; 1991 c.459 §134; 1997 c.541 §198]
     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 governing body or its duly
authorized agent, verification of noncompliance with code as described in ORS
308.450 (3)(b);
     (2) File an agreement with the governing
body, where required by the governing body, between the owner and the governing
body to negotiate rental rates to be charged for the rehabilitated rental units
during the period of the limited assessment;
     (3) Prior to commencement of
rehabilitation improvements, file an application for limited assessment with
the governing body that contains any information the governing body deems
necessary to determine whether the property qualifies for limited assessment;
and
     (4) Complete rehabilitation improvements
within two years of approval of the application for limited assessment filed
under this section. [1975 c.696 §5; 1977 c.472 §3; 1989 c.1051 §10; 2005 c.94 §51;
2007 c.469 §2]
     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 the
application. An application not acted upon within 90 days shall be deemed
approved.
     (2) Subject to ORS 308.471, the governing
body shall complete a certificate of qualification on a form approved by the
Department of Revenue and file the certificate with the county assessor. The
certificate shall contain a statement by a duly authorized agent of the
governing body that the property is in substantial compliance as defined in ORS
308.450, and that the owner of the property has complied with the provisions of
ORS 308.471. In addition, the governing body shall file with the county
assessor copies of applications filed and deemed approved under subsection (1)
of this section, together with copies of those statements filed under ORS
308.462 and 308.471.
     (3) If the application is denied, the
governing body or its authorized agent shall state in writing the reasons for
denial and send the notice to the applicant at the last-known address of the
applicant within 10 days after the denial.
     (4) Upon denial by a duly authorized
agent, an applicant may appeal the denial to the governing body within 30 days
after receipt of the denial. Upon denial of the appeal by the governing body,
or denial of the application, the applicant may appeal to the circuit court,
and from the decision of the circuit court to the Court of Appeals, as provided
by law. [1975 c.696 §6; 1989 c.1051 §11]
     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 approved,
the governing body shall pay the application fee to the county assessor for
deposit in the county general fund, after first deducting that portion of the
fee attributable to its own administrative costs in processing the application.
If the application is denied, the governing body shall retain that portion of
the application fee attributable to its own administrative costs and refund the
balance to the applicant. [1975 c.696 §11]
     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 appropriate, file with the governing body the following:
     (a) A statement of rents charged for each
rental unit for the 12-month period preceding the commencement of
rehabilitation improvements, if an agreement has been filed under ORS 308.462
(2);
     (b) A statement of the amount of
rehabilitation expenditures made with respect to each unit and the composite
expenditures made in the rehabilitation of the entire property;
     (c) A copy of all final building permits
and clearances issued by the appropriate government agency; and
     (d) A statement that the rehabilitation
improvements or to the ownerÂ’s property qualify such property for limited
assessment under ORS 308.450 to 308.481.
     (2) Within 30 days after receipt of the
statements required by subsection (1) of this section, the governing body shall
determine whether or not the ownerÂ’s property is qualified for limited
assessment under ORS 308.450 to 308.481.
     (3) If the governing body determines that
the ownerÂ’s property is qualified for limited assessment under ORS 308.450 to
308.481, the governing body shall file the certificate of qualification
required by ORS 308.466 with the county assessor within 10 days after the
expiration of the 30-day period provided by subsection (2) of this section.
     (4) If the governing body determines that the
ownerÂ’s property is not qualified for limited assessment under ORS 308.450 to
308.481, the governing body or its agent shall state in writing reasons why the
property is not qualified and send such writing to the owner within 10 days
after the determination.
     (5) An owner may appeal an adverse
determination by the governing body to the governing body within 30 days after
receipt of the writing required by subsection (4) of this section. If the
governing body rejects the appeal, the owner may appeal to the circuit court,
and from the decision of the circuit court to the Court of Appeals, as provided
by law. [1975 c.696 §7; 1977 c.472 §4; 1985 c.320 §3; 1989 c.1051 §12; 2007
c.469 §3]
     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 the governing
body the following:
     (1) A statement of occupancy and vacancy
of the rehabilitated property during the 12 months ending with the anniversary
date;
     (2) A statement of all rental rates, and
increases in rental rates and operating costs, during the 12 months ending with
the anniversary date; and
     (3) A certification by the owner that the
property has been held continuously for the production of rental income since
the date of the certificate approved by the governing body, pursuant to ORS
308.466. [1975 c.696 §8; 1977 c.472 §5; 1989 c.1051 §13]
     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
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 governing body pursuant to ORS
308.450 to 308.481 is not being complied with, it shall give notice in writing
to the owner, mailed to the ownerÂ’s last-known address, of the proposed
termination of the limited assessment. The notice shall state the reasons for
the proposed termination and shall require the owner to appear at a specified
time, not less than 20 days after mailing the notice, to show cause, if any,
why the limited assessment should not be terminated.
     (2) If the owner does not appear or
appears and fails to show cause why the limited assessment should not be
terminated, the governing body shall terminate the limited assessment. A copy
of the termination shall be filed with the county assessor and a copy sent to
the owner at the ownerÂ’s last-known address, within 10 days after its adoption.
     (3) The owner may appeal the termination
to the circuit court, and from the decision of the circuit court to the Court
of Appeals, as provided by law.
     (4) If no appeal is taken as provided in
subsection (3) of this section, or upon final adjudication, the county
officials having possession of the assessment and tax rolls shall correct the
rolls in the manner provided for omitted property under ORS 311.216 to 311.232
to provide for the assessment and taxation of any value not included in the
valuation of the rehabilitation improvements during the period of limited
assessment prior to termination by the governing body or by a court, in
accordance with the findings of the governing body or the court as to the
assessment year in which the limited assessment is to terminate. The county
assessor shall make the valuation of the property necessary to permit
correction of the rolls, and the owner may appeal the valuation in the manner
provided under ORS 311.216 to 311.232. Where there has been a failure to comply,
as provided in subsection (1) of this section, the property shall be revalued
beginning January 1 of the assessment year in which the noncompliance first
occurred. Any additional taxes becoming due shall be payable without interest
if paid in the period prior to the 16th day of the month next following the
month of correction. If not paid within such period, the additional taxes shall
thereafter be considered delinquent on the date they would normally have become
delinquent if timely extended on the roll or rolls in the year or years for
which the correction was made. [1975 c.696 §9; 1977 c.472 §6; 1979 c.768 §3;
1981 c.697 §3; 1985 c.320 §4; 1991 c.459 §135; 1997 c.541 §199; 1997 c.830 §2;
2007 c.469 §4]
     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 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 use that is other than residential or housing:
     (a) The limited assessment granted to the
property or portion under ORS 308.450 to 308.481 shall terminate immediately,
without right of notice or appeal;
     (b) The property or portion shall be
assessed and taxed in the same manner as other property similarly situated is
assessed and taxed; and
     (c) Notwithstanding ORS 311.235, there
shall be added to the general property tax roll for the tax year next following
the presentation or discovery, to be collected and distributed in the same
manner as other real property tax, an amount equal to the difference between
the amount of tax levied with respect to the property or portion for the tax
year for which the property or portion was granted limited assessment and the
tax that would have been levied if the property or portion had not been granted
limited assessment for that year for each of the years, not to exceed the last
10 years, during which the property was granted limited assessment under ORS
308.450 to 308.481.
     (2) Subsection (1)(c) of this section
shall not apply to property for which a declaration is presented to the county
assessor or tax collector for approval under ORS 100.110, if:
     (a) The property is subject to an
agreement described in ORS 308.462 (2);
     (b) Based on the most recent statement of
rental rates filed under ORS 308.474, the rental rates of all units are equal
to or greater than 125 percent of the Section 8 fair market rent, adjusted for
unit size, as established and periodically adjusted by the Secretary of Housing
and Urban Development pursuant to 42 U.S.C. 1437f, as amended and in effect on
October 4, 1997;
     (c) The property owner files a written
request with the governing body for a waiver of the provisions of subsection
(1)(c) of this section between six months before and six months after the
declaration is submitted to the assessor for approval under ORS 100.110; and
     (d) The governing body approves the
request.
     (3) If, at the time of presentation or
discovery, the property is no longer receiving limited assessment, additional
taxes shall be collected as provided in this section, but the number of years
that would otherwise be used to compute the additional taxes shall be reduced
one year for each year that has elapsed since the year the property was last
granted limited assessment beginning with the oldest year for which additional
taxes are due.
     (4) The assessment and tax rolls shall
show “potential additional tax liability” for each property granted limited
assessment under ORS 308.450 to 308.481.
     (5) Additional taxes collected under this
section shall be deemed to have been imposed in the year to which the
additional taxes relate. [1981 c.697 §2; 1983 c.630 §1; 1987 c.158 §47; 1987
c.459 §34; 1989 c.1051 §13a; 1991 c.459 §136; 1995 c.79 §130; 1997 c.830 §3]
     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 for completion for a period not to exceed 12 consecutive months. [1975
c.696 §10; 1977 c.472 §7; 1979 c.768 §4; 1985 c.320 §5; 1991 c.459 §137; 1997
c.541 §201; 1997 c.830 §4; 2007 c.469 §5]
NONPROFIT HOMES
FOR ELDERLY PERSONS
     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 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 307.375. The Legislative Assembly declares that
the benefits inherent in operation of these homes, especially in the housing
and care furnished to elderly persons for whom this state and its political subdivisions
otherwise might be responsible, justifies the use of criteria set out in
subsection (2) of this section.
     (2) In determining the assessed value of
the property of a nonprofit home for elderly persons, operated by a corporation
described in ORS 307.375, the county assessor shall not take into account
considerations of replacement cost, but shall consider:
     (a) The amount of money or money’s worth
for which the property may be exchanged within a reasonable period of time
under conditions in which both parties to the exchange are able, willing and
reasonably well informed.
     (b) The gross income that reasonably could
be expected from the property if leased or rented to the public generally, less
annual operating expenses, reserves for replacements and insurance,
depreciation and taxes.
     (c) The relative supply and demand for
similar properties.
     (d) The relative value of the location of
the property. [1969 c.587 §8; 1981 c.624 §12; 1983 s.s. c.5 §7; 1991 c.459 §138;
1997 c.541 §202]
ASSESSMENT OF DESIGNATED
UTILITIES AND COMPANIES BY DEPARTMENT OF REVENUE
     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 communication and data transmission services by
whatever means provided.
     (3) “Person,” “company,” “corporation” or “association”
includes any person, group of persons, whether organized or unorganized, firm,
joint stock company, association, cooperative or mutual organization, peopleÂ’s
utility district, joint operating agency as defined in ORS 262.005, syndicate,
copartnership or corporation engaged in performing or maintaining any business
or service or in selling any commodity as enumerated in ORS 308.515 whether or
not such activity is pursuant to any franchise.
     (4) “Property having situs in this state”
includes all property, real and personal, of a company, owned, leased, used,
operated or occupied by it and situated wholly within the state, and, as
determined under ORS 308.550, 308.555 and 308.640, such proportion of the
movable, transitory or migratory personal property owned, leased, used,
operated or occupied by such company, including but not limited to watercraft,
aircraft, rolling stock, vehicles and cars, and construction equipment, as is
used partly within and partly without the state.
     (5) “Transportation” includes the
carrying, conveying or moving of passengers, commodities, freight, mail,
rolling stock, cars, vehicles, equipment or any other property from one place
to another.
     (6) “Vehicle” means any wheeled or tracked
device used in transportation under, on or in connection with the physical
surface of the earth. [Amended by 1957 c.711 §1; 1969 c.12 §2; 1973 c.102 §1;
1973 c.722 §12; 1977 c.888 §38; 1997 c.154 §31; 2005 c.94 §52]
     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 owner, occupant, lessee or otherwise, for or in
use in the performance or maintenance of a business or service or in a sale of
any commodity, as set forth in ORS 308.515, whether or not such activity is
pursuant to any franchise, and includes but is not limited to the lands and
buildings, rights of way, roadbed, water powers, vehicles, cars, rolling stock,
tracks, wagons, horses, office furniture, telegraph, telephone and transmission
lines, poles, wires, conduits, switchboards, machinery, appliances,
appurtenances, docks, watercraft irrespective of the place of registry or
enrollment, merchandise, inventories, tools, equipment, machinery, franchises
and special franchises, work in progress and all other goods or chattels. “Property”
does not include items of intangible property that represent claims on other
property including money at interest, bonds, notes, claims, demands and all
other evidences of indebtedness, secured or unsecured, including notes, bonds
or certificates secured by mortgages, and all shares of stock in corporations,
joint stock companies or associations.
     (2) All land of any railroad, logging
road, electric rail or trackless transportation company, 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 same, together with all sidetracks, second tracks, turnouts,
station houses, depots, roundhouses, engine houses, machine shops, buildings or
other structures, without separating same into lands and improvements, is real
property and the rolling stock and all other property is personal property.
     (3) Without especially defining and
enumerating the treatment, the Department of Revenue shall treat all land of
any company as real property, and except as provided in subsection (2) of this
section, all docks, hangars, landing fields, exchanges, office buildings,
bridges, power plants, dams, reservoirs, substations, relay stations,
telegraph, telephone or transmission and distribution lines located upon
property owned by the company, and all other buildings, structures,
improvements or fixtures of a permanent character thereon, as real property,
and all other property as personal property.
     (4)(a) Except as provided in ORS 308.517
(2) and in paragraphs (b) and (c) of this subsection, the renting, leasing,
chartering or otherwise assigning of property exclusively for the use or
benefit of another shall not constitute a use by the lessor.
     (b) A lessor shall be deemed the user of
property rented, leased or otherwise furnished by it to its employee as an
incident of employment.
     (c) A rail transportation company shall be
deemed the user of property situated within its station ground reservations or
rights of way notwithstanding the fact that such property may be leased, rented
or otherwise assigned by it for the use or benefit of another.
     (5) Property found by the department to
have an integrated use for or in more than one business, service or sale, where
at least one such business, service or sale is one enumerated in ORS 308.515,
shall be classified by the department as being within or without the definition
of property under subsection (1) of this section, according to the primary use
of such property, as determined by the department.
     (6) For purposes of determining the
maximum assessed value of property under section 11, Article XI of the Oregon
Constitution, “property” means all property assessed to each company that is
subject to assessment under ORS 308.505 to 308.665. [Amended by 1957 c.711 §2;
1977 c.602 §2; 1997 c.154 §32; 1997 c.541 §203; 2003 c.46 §18]
     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 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 interstate commerce or both, and whether mutually, or for hire,
sale or consumption by other persons:
     (a) Railroad transportation;
     (b) Railroad switching and terminal;
     (c) Electric rail and trackless trolley
transportation;
     (d) Private railcar transportation;
     (e) Air transportation;
     (f) Water transportation upon inland water
of the State of
     (g) Air or railway express;
     (h) Communication;
     (i) Heating;
     (j) Gas;
     (k) Electricity;
     (L) Pipeline;
     (m) Toll bridge; or
     (n) Private railcars of all companies not
otherwise listed in this subsection, if the private railcars are rented, leased
or used in railroad transportation for hire.
     (2) The assessment described in subsection
(1) of this section shall be made on an assessment roll that is prepared by the
division of the department charged with property tax administration.
     (3) There may not be assessed under
subsection (1) of this section:
     (a) Any property used by or for water
transportation companies whose watercraft ply exclusively on the high seas, or
between the high seas and inland water ports or terminals, or any combination
thereof.
     (b) Any property used by or for water
transportation companies exclusively for hire by other persons for booming and
rafting, dredging, log or marine salvage, ship berthing, maintenance, sludge
removal, cleaning or repair, marine or water-based construction, or guide
service.
     (c) Any property used by or for interstate
ferries or by or for water transportation companies as ferries operating
directly across interstate rivers.
     (d) Any property of the National Railroad
Passenger Corporation as long as federal law prohibits the National Railroad
Passenger Corporation from paying property taxes.
     (e) Any aircraft that is required to be
registered under ORS 837.040 for all or any part of the calendar year, and that
is not used to provide scheduled passenger service.
     (4) For the purposes of this section, ORS
308.256 and 308.550, “inland water” means all water or waters within the State
of
     (5) Any corporation included within
subsection (1) of this section, to the extent that it actively engages in any
business or service not described therein or not incidental to any business or
service or sale of a commodity described therein, may not to that extent be
deemed a corporation whose properties are assessed under ORS 308.505 to
308.665.
     (6) Any company, to the extent that it
furnishes undiluted liquefied or industrial gas in bottles, tanks or similar
containers, whether or not through pipe in a gaseous form, is not a gas company
under subsection (1) of this section.
     (7) A company is not an electric company
under subsection (1) of this section if:
     (a) The company generates electricity
primarily for the companyÂ’s own use, but makes incidental sales of the companyÂ’s
surplus electricity; or
     (b)(A) The company’s generating facility
is primarily fueled by wood waste or other biomass fuel;
     (B) The generating facility has a maximum
capacity of 20 megawatts; and
     (C) The company, if selling the generated
electricity, does so only directly to an electric utility for the utilityÂ’s
distribution to utility customers.
     (8) ORS 308.505 to 308.665 shall be
construed to subject property owned, leased or occupied by a legal entity not
yet engaged in a business, service or sale of a commodity that is described in
this section, to assessment by the department, if the property is intended for
operation or use in the business, service or sale of a commodity.
     (9) As used in this section, “electric
utility” has the meaning given that term in ORS 758.505. [Amended by 1955 c.735
§1; 1957 c.711 §3; 1959 c.109 §1; 1965 c.175 §1; 1973 c.102 §2; 1973 c.402 §8;
1981 c.623 §4; 1983 c.600 §1; 1987 c.601 §1; 1995 c.256 §1; 1997 c.154 §33;
1997 c.656 §2; 1999 c.223 §1; 2005 c.94 §53]
     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, 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.
     (2) Where any property owned, leased,
rented, chartered or otherwise assigned by an owner, lessor, lessee or user
whose property is otherwise subject to ORS 308.505 to 308.665 is leased,
rented, chartered or otherwise assigned for the use or benefit of a company
which has or thereby has property subject to ORS 308.505 to 308.665, the
department may assess the property to either the owner, lessor, lessee or user.
     (3) Land or buildings that meet all of the
following conditions shall be assessed in accordance with law by the assessor of
the county in which such property is situated:
     (a) Situated outside of railroad rights of
way or outside of railroad station ground reservations;
     (b) Leased or rented by a lessor whose
property is not subject to ORS 308.505 to 308.665, to a company whose property
is subject to ORS 308.505 to 308.665; and
     (c) Used as or in connection with airport
facilities, general offices, ticket offices, business offices, warehouses,
service centers, relay stations, garages, central exchanges, moorage grounds,
or well, pump house or substations sites.
     (4) Except as provided in subsection (3)
of this section, any property leased or rented by a lessor whose property is
not subject to ORS 308.505 to 308.665, to a company whose property is subject
to ORS 308.505 to 308.665, shall be assessed, as determined by the department,
by the department or the assessor of the county in which such property is
situated.
     (5) All property not assessed by the
Department of Revenue shall be assessed in accordance with law by the assessor
of the county in which such property is situated. [1957 c.711 §5; 1959 c.109 §2;
1997 c.154 §34]
     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 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 I railroads,
Class A electric companies, communication companies, gas companies, large water
transportation companies, pipeline companies, air transportation companies and
private railcar companies shall file such statement on or before March 15 of
each year.
     (2) As used in this section, “large water
transportation company” means a water transportation company with annual gross
revenue exceeding $2 million, of which at least 50 percent of the gross revenue
is derived from the transportation of freight. [Amended by 1957 c.711 §6; 1977
c.884 §8; 1995 c.256 §2; 1999 c.223 §2]
     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 conducted by the company and the state or country under whose laws
the company is organized.
     (2) The location of the company’s
principal office and the name and post-office address of its president,
secretary, auditor, treasurer, superintendent and general manager.
     (3) The name and post-office address of
the chief officer or managing agent or attorney in fact in
     (4) The number of shares of its capital
stock authorized and issued.
     (5) The par value and market value, or
actual value if there is no market value, of each issued share of stock on
January 1 at 1:00 a.m. of the year in which the report is made.
     (6) The bonds and other corporate
obligations owing by the company.
     (7) The par value and market value, or
actual value if there is no market value, of the bonds or other obligations
owing by the company on January 1 at 1:00 a.m. of the year in which the report
is made.
     (8) A detailed statement of the real
property owned by the company in Oregon on January 1 at 1:00 a.m. of the year
in which the report is made, where situated, and the cost thereof.
     (9) A detailed statement of the personal
property owned by the company in Oregon on January 1 at 1:00 a.m. of the year
in which the report is made, where situated, and the cost thereof.
     (10) A statement showing the cost of all
of the real property owned by the company as of January 1 at 1:00 a.m. of the
year in which the report is made, whether situated within or without the state.
     (11) A statement showing the cost of all
of the personal property of the company as of January 1 at 1:00 a.m. of the
year in which the report is made, whether situated within or without the state.
     (12) A full and complete statement of the
cost and book value of all buildings of every description owned by the company
within the state.
     (13) The total length of the company’s
lines or operational routes, the length of its lines or operational routes
within the State of Oregon, and also the length of its lines or operational
routes without the State of Oregon, including those which the company controls
or uses as owner, lessee or otherwise.
     (14) A statement of the number of wire,
pipe, pole or operational miles, and miles of main and branch railroad lines,
double track, spurs, yard tracks and sidetracks, owned or leased by the company
in each county in this state, and each municipal subdivision thereof, stated
separately.
     (15) A statement in detail of the entire
gross receipts and net earnings of the company from all sources, stated
separately, for the fiscal year next preceding the date of the report.
     (16) Any other facts or information the
Department of Revenue requires in the form of return prescribed by it. [Amended
by 1957 c.711 §7; 2003 c.46 §19]
     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 be made to any other commission, board or officer.
[Amended by 1997 c.154 §35]
     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 308.665. If a company fails to make any statement or
furnish any information required by ORS 308.505 to 308.665, the department
shall inform itself as best it may as to the matters necessary to be known in
order to discharge its duties with respect to the property of the company. [Amended
by 1997 c.154 §36]
     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
308.665. The assessment roll shall not be final until reviewed as provided in
ORS 308.590 and certified as provided in ORS 308.621. [Amended by 1991 c.459 §145;
1997 c.154 §37; 1997 c.541 §205; 2007 c.616 §12]
     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 308.665, the reports, statements or returns of the company
filed in the office of any board, office or commission of this state, or any
county thereof, the earning power of the company, the franchises and special
franchises owned or used by the company, and such other evidence of any kind
that is obtainable bearing thereon. However, no report, statement or return
shall be conclusive upon the department in arriving at the amount and character
and assessed value of the property belonging to the company. [Amended by 1991
c.459 §146; 1997 c.154 §38; 1997 c.541 §206]
     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, 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 pole lines or operational routes in Oregon, controlled or used by
the company, as owner, lessee, or otherwise, bears to the entire mileage of
rail, wire, pipe or pole lines or operational routes controlled or used by the
company, as owner, lessee, or otherwise.
     (2) If the value of any property having a
situs in this state, of a company operating both within and without the state,
cannot fairly be determined in the manner prescribed in subsection (1) of this
section, the Department of Revenue may use any other reasonable method to
determine the proper proportion of the entire property assessable for taxation
in this state.
     (3) The assessed value of the property of
a water transportation company apportioned or allocated to
     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
     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 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 308.665.
     (3) Any aircraft used or held for use by
an air transportation company to provide scheduled passenger service, whether
or not the company is operating pursuant to a certificate of convenience and
necessity issued by a federal agency, shall be assessed and taxed under ORS
308.505 to 308.665.
     (4) Any aircraft that is required to be
registered under ORS 837.040 for all or any part of the calendar year is exempt
from ad valorem property taxation for the tax year beginning in the calendar
year.
     (5) Any aircraft that is used or held for
use by a foreign-owned carrier is exempt from ad valorem property taxation.
     (6) Subject to allocation or apportionment
for out-of-state service, all other aircraft not otherwise specifically exempt
from taxation or licensed in lieu thereof, and not subject to assessment by the
Department of Revenue under ORS 308.505 to 308.665, shall be assessed in the
county from which they are customarily operated when not in service, or if
there is no customary place from which operated, then in the county in which
their owner or owners reside, or if neither situs applies, then in the county
in which any one of the owners maintains a place of business. [1987 c.601 §4;
1993 c.18 §70; 1995 c.79 §131; 2005 c.135 §1]
     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,
except passenger or freight terminals.
     (b) “Major work” includes all remodeling,
renovation, conversion, reconversion, repairs or scheduled maintenance
performed at a facility in which the total labor expended for the work exceeds
10 work hours.
     (2)(a) Any aircraft used or held for use
by an air transportation company is exempt from ad valorem property taxation
for the total period of time the aircraft is awaiting or undergoing major work
at a facility located in
     (b) An exemption may not be granted under
this section unless the air transportation company provides separate traffic
statistics and other documentation demonstrating the major work to the
Department of Revenue as part of a report filed either within the time required
under ORS 308.520 or as extended under ORS 308.535. If the department
determines that insufficient records and other information have been provided
by the air transportation company to substantiate the period of time that the
aircraft is claimed to be awaiting or undergoing major work in a facility, the
department may deny the exemption.
     (3)(a)(A) To the extent that an air
transportation company demonstrates in a report described in paragraph (b) of
this subsection that an increase in Oregon air traffic or an upgrade of
aircraft type serving Oregon is a rerouting necessary to accommodate major work
at a facility, the department shall exempt that portion of the allocation that
results solely from the rerouting.
     (B) The airline transportation company
shall provide the department with prior written notice of any rerouting.
     (b) Any exemption under this subsection
shall be reviewed annually by the department using documentation provided by
the air transportation company as part of the annual report filed either within
the time required by ORS 308.520 or as extended under ORS 308.535. [1995 c.378 §2;
2003 c.46 §20; 2005 c.94 §54]
     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.
     (2) Upon the assessment roll shall be
placed, after the name of each of the companies assessed under ORS 308.505 to
308.665, a general description of the properties assessed in the name of each
such company as provided in ORS 308.517, which descriptions shall be deemed to
include all the properties of the companies liable to assessment for taxation
under ORS 308.505 to 308.665. The description may be in the language contained
in ORS 308.510, or otherwise, or may refer to an order or a memorandum of the
Department of Revenue containing such description, which order or memorandum
shall constitute a public record.
     (3) No assessment shall be invalidated by
a mistake in the name of the company assessed or by an omission of the name of
the owner, or the entry of a name other than that of the true owner, if the
property is generally correctly described. If the name of the true owner, or
the name of the owner of record, lessee, or user of any property assessable
under ORS 308.505 to 308.665 is given, the assessment shall not be held invalid
on account of any error or irregularity in the description, if the description
would be sufficient in a deed or conveyance from the owner, or on account of
which in a contract to convey, a court with jurisdiction to grant equitable
remedies would require a conveyance to be made, reading the description in
connection with the definition of property assessable under ORS 308.505 to
308.665.
     (4) Whenever possible, there shall be
placed on the assessment roll, under the name of the company, under an
appropriate heading, the aggregate track mileage, miles of wire, pipe or pole
line or of operational route, as the case may be, within the State of
     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 the several counties in this state, into or through which the
rail lines of the company extend or are operated, the Department of Revenue
shall multiply the values per mile, as ascertained pursuant to ORS 308.570, of
the several main and branch lines by the number of miles of such main and
branch lines, respectively, including miles of main tracks, spurs, yard tracks
and sidetracks, in each of the counties, as reported by the company, or as
otherwise ascertained and determined by the department.
     (2) Values distributed over wire, pipe or
pole lines or operational routes shall be apportioned to the counties in which
the lines or routes are situated by multiplying the rate per mile in each case,
determined pursuant to ORS 308.575, by the number of miles of the wire, pipe or
pole lines or operational routes in each county, respectively.
     (3) If the property of any company
assessable under ORS 308.505 to 308.665 is of such a character that its value
cannot reasonably be apportioned on the basis of rail, wire, pipe, pole line or
operational route mileage, the department may adopt such other method or basis
of apportionment to the county or counties in which the property is situated as
may be feasible and proper.
     (4) As determined by the department values
of electric power plants and water powers, connected with or used in the
operation and business of any company, assessable under ORS 308.505 to 308.665,
may be apportioned to the counties in which the same are situated, in such
manner as the department deems reasonable and fair.
     (5) Assessments of the mobile property of
air transportation companies shall be allocated and apportioned to those
counties only in which the air transportation companies make service landings.
For aircraft less than 75,000 pounds gross taxi weight, the department shall
allocate and apportion to the counties 60 percent of the value which would
otherwise be allocated and apportioned.
     (6) Assessments of water transportation
companies shall be allocated and apportioned to those counties in which such
companies use or maintain ports or termini including off-shore anchorages; but,
for the purposes of ORS 308.505 to 308.665, the taxing districts to which
assessments are apportioned by the county assessor shall be deemed to extend to
the center of any river channel or to the ocean bar. [Amended by 1957 c.711 §9;
1987 c.601 §2; 1997 c.154 §40]
     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 does not
exceed $1 million in real market value, the Department of Revenue shall
determine the value of each branch line of the company situated within this
state and the mileage of such branch line, including miles of main tracks,
spurs, yard and sidetracks, and shall determine the values per mile of such
branch line by dividing its value by the mileage thereof. The department shall
deduct the total amount so determined as the value of branch lines from the
total value of the property of the company, assessable under ORS 308.505 to
308.665, and shall determine the values per mile of the main line of such
company by dividing the remainder by the number of miles of the main line,
taking into consideration miles of main tracks, spurs, yard and sidetracks.
Each mile of spurs, yard and sidetracks shall be valued at not to exceed 50
percent of the value per mile assigned to the main track of the branch or main
line with which they are connected. [Amended by 1969 c.102 §2; 1991 c.459 §151;
1997 c.154 §41; 1999 c.223 §3]
     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 thereof may
in the discretion of the Department of Revenue be apportioned over the wire,
pipe or pole lines or operational routes in such manner and at such rate or
rates per mile as the department shall determine to be reasonable and fair. [Amended
by 1981 c.804 §65; 1991 c.459 §152; 1997 c.541 §209]
     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 the state capital, setting
forth that on June 15 of the assessment year the department shall:
     (a) Publicly examine and review the
tentative assessment roll made by the department;
     (b) Correct all errors in valuation,
description, quantity and quality of property assessable by the department
under ORS 308.505 to 308.665; and
     (c) Correct all errors in the
apportionment to counties of the assessments made by the department under ORS
308.505 to 308.665.
     (2) Interested persons and companies may
appear at the time and place given in the notice. Proof of the notice may be
made by affidavit as provided by law and filed with the Director of the
Department of Revenue on or before the day on which the department begins its
examination and review. [Amended by 1991 c.459 §152a; 2007 c.616 §1]
     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 assessed
under ORS 308.505 to 308.665 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 308.665. The department shall
mail the notice of tentative assessment no later than May 25 of the assessment
year.
     (2) The notice shall be mailed to the
last-known address of the person or company.
     (3) A failure by the department to
properly give the notice required by this section does not invalidate any
assessment made by the department.
     (4) On and after the date that notice is
mailed under this section and before the date of completion of the review of
the roll, the department shall make the tentative assessment roll and the
apportionment of the assessments to counties available for inspection by a
person or company receiving notice under this section. [2007 c.616 §2]
     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 valuation or modification of the apportionment of a
tentative assessment set forth in the notice.
     (2) The request shall be made to the
Director of the Department of Revenue on or before June 15 of the assessment
year. If the Department of Revenue failed to properly mail the notice described
in ORS 308.582 to the person or company, a request for a conference may be made
on or before June 25 of the assessment year, but may not be made thereafter.
     (3) The director shall hold a conference
under this section as soon as is practicable following the date a request is
made and shall issue an order modifying the valuation or apportionment of an
assessment or affirming the tentative assessment on or before August 1 of the
tax year.
     (4) A conference with the director is an
administrative remedy that must be exhausted before an appeal of the valuation
or apportionment of an assessment may be made to the Oregon Tax Court. The valuation
or apportionment of an assessment under ORS 308.505 to 308.665 may not be
appealed to the tax court if the person or company does not file a timely
request for a conference under this section prior to seeking an appeal before
the tax court.
     (5) Subject to subsection (4) of this
section, an appeal to the tax court may be made under ORS 305.280.
     (6) A petition may not be filed with a
county board of property tax appeals for a reduction in value of property
assessed under ORS 308.505 to 308.665 or with respect to any other matter
arising under ORS 308.505 to 308.665. [2007 c.616 §3]
     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 of the assessment year. [Amended by 1969 c.520 §30;
1973 c.402 §9; 1991 c.459 §152b; 2007 c.616 §4]
     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 reduce the valuation of
property assessed on the roll so that the valuation is the assessed value of
the property.
     (c) Correct errors in apportionments of
assessments on the roll.
     (d) Correct errors in the ratio of average
maximum assessed value to average real market value calculated under ORS
308.153.
     (2) If it appears to the director that
there is any real or personal property that, by law, the department is
permitted to assess that has been assessed by the department more than one
time, or incorrectly assessed as to description, quantity or quality, or
assessed in the name of a person or company not the owner, lessee or occupant
of the property, or assessed under or beyond the actual assessed value of the
property, the director may make proper corrections to the roll.
     (3) If it appears to the director that
there is real or personal property that has been assessed by the department but
that is not assessable by the department, the director may make proper
corrections to the roll.
     (4) If it appears to the director that any
real or personal property that is assessable by the department has not been
assessed upon the roll, the director shall assess the property at its assessed
value.
     (5) Property assessed by the department
within any county shall be apportioned by the department to the county. [Amended
by 1959 c.519 §2; 1967 c.293 §10; 1969 c.520 §31; 1971 c.377 §1; 1973 c.402 §10;
1991 c.459 §153; 1997 c.541 §210; 2003 c.31 §1; 2003 c.46 §21; 2007 c.616 §5]
     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 roll without giving to the company or person in whose name the property is
assessed at least six daysÂ’ written notice to appear and show cause, if any,
why the valuation of the assessable property of the company or person, or some
part thereof, to be specified in the notice, should not be increased. A notice
is not necessary if the person or company appears voluntarily before the
director and is notified by the director that the property of the person or
company, or some specified part thereof is, in the opinion of the director,
assessed below its assessed value. [Amended by 1955 c.735 §3; 1957 c.325 §2;
1967 c.78 §4; 1969 c.520 §32; 1977 c.870 §35; 1991 c.459 §154; 1993 c.270 §35;
1995 c.650 §91; 1997 c.541 §212; 1999 c.223 §5; 2007 c.616 §6]
     308.600
DirectorÂ’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. [Amended by 1969 c.520 §33; 1973 c.402
§11; 1999 c.223 §6; 2007 c.616 §13]
     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 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, additions to or changes in the roll.
     (2) The meetings, sittings and adjournment
of the department, sitting for the purpose of review, shall be recorded in the
departmentÂ’s journal or may be recorded as otherwise prescribed by the
department. [Amended by 1957 c.69 §2; 2007 c.616 §14]
     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. [Amended by 2005 c.94 §55; 2007 c.616 §15]
     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 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.
(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 ORS
308.640, the department immediately shall certify to the assessor of each
county in which the property of any company so assessed is situated, the number
of miles of main and branch lines of the company, including miles of main
tracks, spurs, yard and sidetracks, or the number of miles of wire, pipe or
pole lines or operational routes, as the case may be, and the assessed value or
values apportioned to the county. The assessor shall apportion the amount or
amounts so certified to the municipal corporations and taxing districts of the
county by multiplying the value per mile of each such main and branch rail
line, and of spurs, yard and sidetracks connected therewith, or the value per
mile of each wire, pipe or pole line or operational route by the mileage
thereof in each of the municipal corporations and taxing districts, and shall
enter the assessments so certified and apportioned in the assessment roll.
     (3) The assessed value of any property
assessed by the department and apportioned on a basis other than that of rail,
wire, pipe or pole line mileage or operational route mileage, shall be
certified in similar manner to the county assessor and shall be entered in the
county assessment roll, with allocation to the municipal corporations and
taxing districts in which such property is situated.
     (4) Taxes shall be levied and collected on
assessments of properties so made, certified and apportioned in the same manner
as taxes on other properties are levied and collected and at the same time and
by the same officers. [Formerly 308.635]
     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
Revenue may correct a clerical error, or an error or omission in the certified
roll, as prescribed in this section.
     (2) For purposes of this section, a
clerical error is an error on the roll that arises from an error in the records
of the Department of Revenue and that, had it been discovered by the department
prior to certification of the roll, would have been corrected as a matter of
course, and for which the information necessary to correct the error is
contained in the records of the department. Clerical errors include, but are
not limited to, arithmetic or copying errors or the omission or misstatement of
a property value on the roll.
     (3) Except as provided in subsection (4)
of this section, the director may correct any other error or omission of any
kind, including, but not limited to:
     (a) The elimination of the assessment to
one person or company of property owned or used by another person or company on
the assessment date;
     (b) The correction of a value changed on
appeal;
     (c) The correction of an error in the
assessed value of property resulting from an error in the identification of a
unit of property;
     (d) An error in apportionment of
assessments on the roll; and
     (e) An error in the ratio of average
maximum assessed value to average real market value determined under ORS
308.153.
     (4) For purposes of this section, the
director may not correct an error in valuation judgment that is an error in the
departmentÂ’s opinion of the value of property.
     (5) Corrections may be made under this
section to the roll last certified, or to the certified roll for any prior year
that does not exceed five years prior to the year for which the last roll was
certified under ORS 308.621.
     (6) If the director makes a correction
under this section that has the effect of increasing the assessment to which
the correction relates, except where the correction is made to correct a value
changed on appeal, the department shall treat the correction as an addition of
omitted property for purposes of giving the notice required under ORS 308.632. [2007
c.616 §7]
     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
ORS 308.505 to 308.665 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 last roll was
certified under ORS 308.621, the department shall give the notice prescribed in
ORS 308.632 to the person or company in whose name the omitted property is to
be assessed.
     (2) Property shall be presumed to be
omitted property subject to assessment under ORS 308.505 to 308.665 whenever the
department discovers or receives credible information that:
     (a) The addition of any building,
structure, improvement, machinery, equipment or other asset was not reported in
a statement filed under ORS 308.520;
     (b) The cost, as of the assessment date,
of any building, structure, improvement, machinery, equipment or other asset
reported in a return required by the department exceeds the cost stated in the
statement filed under ORS 308.520; or
     (c) Any item listed in ORS 308.525 or
under rules adopted to implement ORS 308.525 was underreported in the statement
filed under ORS 308.520.
     (3) ORS 308.624 (4) does not apply to the
addition of omitted property under subsection (1) of this section. [2007 c.616 §8]
     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
departmentÂ’s intention to add omitted property to the assessment roll under ORS
308.628.
     (2) The notice must:
     (a) Be in writing;
     (b) Be mailed to the last-known address of
the person or company;
     (c) Describe in general terms the property
to be added to the roll; and
     (d) State that the person or company shall
be given an opportunity, not less than 20 days after the mailing of the notice,
to appear before the department and show cause as to why the property should
not be added to the roll and assessed to the person or company. [2007 c.616 §9]
     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 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 year that exceeds five years prior to the year for which
the last roll was certified.
     (2) The director shall give notice of the
correction to the assessor of each county to which an assessment of omitted
property is to be apportioned. Under ORS 311.205 (1)(c), the officer in charge
of the assessment and tax roll shall make the appropriate correction to the
roll.
     (3) A person or company aggrieved by an
assessment of omitted property under this section and ORS 308.628 and 308.632
may appeal to the Oregon Tax Court, as prescribed in ORS 305.275 and 305.280. [2007
c.616 §10]
     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 department shall determine the assessed value thereof by multiplying the
real market value of the companyÂ’s personal property by the average ratio of
assessed value to real market value of all properties of private railcar
companies with personal property with a real market value exceeding $1 million,
as computed and determined by the department for the current year.
     (2) The department shall determine the tax
to be imposed on private railcar companies with personal property that does not
exceed $1 million in real market value as follows:
     (a) Taxes to be credited to the county
school funds shall be calculated by applying to the assessed value of the
property the average school tax rate in the state for the immediately prior tax
year, applying to the assessed values of private railcar companies with
personal property, the real market value of which exceeds $1 million, as
compiled and determined by the department for the year.
     (b) Taxes to be credited to the county
general funds shall be calculated by applying to the assessed value thereof the
average non-school tax rate in the state for the immediately prior tax year,
applying to the assessed values of private railcar companies with personal
property, the real market value of which exceeds $1 million, as compiled and
determined by the department for the year.
     (c) The taxes determined under this subsection
shall not be imposed in an amount that exceeds the limits established in ORS
310.150 for any year.
     (3) The Department of Revenue hereby is
empowered to charge, levy and collect the tax so determined on the personal
property of any such company having a taxable situs in this state. Each tax so
charged and levied shall constitute a lien as of July 1 of the tax year on all
the personal property of the company within this state and shall be payable in
the same manner, at the same due dates and with the same rates of discount or
interest provided by law in respect to taxes on personal property payable in
the several counties. In collecting such taxes, the Department of Revenue may
pursue any or all of the rights, remedies or processes provided by law for the
collection of delinquent taxes on personal property and, in connection
therewith, the department shall have, in any county, the power and authority of
the sheriff and tax collector thereof.
     (4) Moneys collected by the department
under this section shall be apportioned to each county in the proportion that
the portion of the assessed value of cars of private railcar companies with
personal property, the real market value of which exceeds $1 million, and that
is attributable to the county bears to the total assessed value of cars of
private railcar companies with personal property, the real market value of
which exceeds $1 million. Moneys so distributed to each county treasurer shall
be credited to the county school fund and general fund of the county as
directed by the department.
     (5) Real property of such companies shall
be apportioned to the several counties according to the situs thereof. [Amended
by 1955 c.208 §1; 1959 c.109 §3; 1963 c.238 §1; 1969 c.102 §1; 1977 c.884 §9;
1991 c.459 §156; 1997 c.154 §2; 1999 c.223 §4]
     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 308.665 to furnish, reports to the county assessor, under
oath, showing the length in each city, town, school district, road district,
port or other municipal taxing agency or district, or in lieu thereof the
length in each tax code area in the county, of main and branch railroad lines,
and of main tracks, spurs, yard tracks and sidetracks and also of wire, pipe or
pole lines and operational routes. [Amended by 1973 c.402 §12; 1997 c.154 §42]
     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 308.665. [Amended by
1997 c.154 §43]
     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,
renovation, conversion or repairs shall be exempt from taxation.
     (2) For purposes of this section, the term
“major work” shall include all remodeling, renovation, conversion, reconversion
or repairs to a railroad car in which the total labor expended for such work
exceeds 10 work hours.
     (3) The exemption described in subsection
(1) of this section shall apply for the period of time in which the railroad
cars are awaiting or undergoing major work or are awaiting transportation to or
from or are being transported to or from a facility performing such major work.
     (4) No exemption under subsection (1) of
this section shall be allowed unless the Department of Revenue is furnished
sufficient documentary information to prove that the claimant is entitled to
the exemption. [1973 c.245 §2; 1987 c.158 §48]
     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]
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:
     (1) “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) A low income housing tax credit under
section 42 of the Internal Revenue Code;
     (b) Financing derived from exempt facility
bonds for qualified residential rental projects under section 142 of the
Internal Revenue Code;
     (c) A low interest loan under section 235
or 236 of the National Housing Act (12 U.S.C. 1715z or 1715z-1) or under 42
U.S.C. 1485;
     (d) A government rent subsidy; and
     (e) A government guaranteed loan.
     (2) “Multiunit rental housing”:
     (a) Means residential property consisting
of four or more dwelling units; and
     (b) Does not include assisted living
facilities. [2001 c.605 §2]
     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. Multiunit rental housing
that is subject to a government restriction on use is not required to be
assessed under the special assessment provided in ORS 308.707. [2001 c.605 §3]
     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 is subject to a
government restriction on use; and
     (b) The owner of the property has filed an
application for special assessment under ORS 308.709 and that application has
been approved.
     (2) The specially assessed value of
property assessed under this section shall be determined in the manner elected
by the property owner under ORS 308.712.
     (3)(a) For the first tax year for which
property is assessed under this section, the maximum assessed value of property
subject to special assessment under this section shall equal the product of the
specially assessed value of the property under subsection (2) of this section
multiplied by the ratio, not greater than 1.00, of the average maximum assessed
value to the average real market value of property in the same area and
property class as the specially assessed property.
     (b) For each tax year after the first tax
year in which the property is assessed under this section and prior to any
disqualification from special assessment, the maximum assessed value of
property assessed under this section shall equal 103 percent of the propertyÂ’s
assessed value from the prior year or 100 percent of the propertyÂ’s maximum
assessed value from the prior year, whichever is greater.
     (c) If omitted property is added to the
property assessed under this section or a lot line adjustment is made to
property assessed under this section, the maximum assessed value of property
subject to special assessment under this section shall be determined as
prescribed in ORS 308.149 to 308.166, substituting the specially assessed value
under subsection (2) of this section for real market value.
     (4) The assessed value of property subject
to special assessment under this section shall equal the lowest of:
     (a) The specially assessed value of the
property determined under subsection (2) of this section;
     (b) The maximum assessed value of the property
determined under subsection (3) of this section; or
     (c) The real market value of the property.
     (5) For each tax year following the first
tax year in which property is subject to special assessment under this section,
the owner of the multiunit rental housing must comply with any requirements
prescribed by the Department of Revenue by rule for the continued special
assessment of the property under this section.
     (6) The definitions in ORS 308.149 apply
to this section. [2001 c.605 §4]
     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) 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 which special assessment under ORS 308.707 is sought.
     (3) An application and election form may
be filed after April 1 and on or before December 31 of the first tax year for
which special assessment under ORS 308.707 is sought, if the application and
election form are accompanied by a late filing fee equal to the greater of $200
or one-tenth of one percent of the real market value of the property to which
the application relates, as of the assessment date for that tax year.
     (4) The application must be in the form
and contain the information prescribed by the Department of Revenue, including:
     (a) The name and address of the property
owner;
     (b) The address and tax lot or account
number of the multiunit rental housing;
     (c) A description and documentation of the
government restriction on use to which the multiunit rental housing is subject,
including but not limited to a deed declaration, restrictive covenant,
contractual agreement or other legally binding government restriction on use;
and
     (d) The anticipated duration of the
government restriction on use.
     (5) A completed election form under ORS
308.712, and an accompanying income and expense statement (if available), must
be submitted simultaneously with an application filed under this section and is
considered to be a part of the application. The election shall apply to each
tax year for which the property is subject to special assessment under ORS
308.707, unless the owner changes the election as described in ORS 308.712 (2).
     (6) The county assessor shall review the
application. If the assessor determines that the property consists of multiunit
rental housing that is subject to a government restriction on use, the assessor
shall approve the application. Approval of the application shall result in the
property to which the application relates being qualified to be assessed under
ORS 308.707.
     (7) The county assessor shall notify the
applicant in writing of the assessorÂ’s determination within 120 days following
the date the application was filed with the assessor.
     (8) An applicant may appeal the
determination of the county assessor as provided in ORS 305.275. [2001 c.605 §5]
     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 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:
     (a) Through an annual net operating income
approach to value that uses actual income and stabilized operating expenses
that are based on the actual history of the property (if available) and a
capitalization rate. The income, expenses and capitalization rate used must be
consistent with the Uniform Standards of Professional Appraisal Practice and
may be further defined by rules adopted by the Department of Revenue. Factors
to be considered in setting a capitalization rate include the risks associated
with multiunit rental housing subject to a government restriction on use,
including but not limited to diminished ownership control, income generating
potential and liquidity. The capitalization rate that is set pursuant to this
paragraph must be equal to or greater than the capitalization rate used for
valuing multiunit rental housing that is not subject to a government
restriction on use;
     (b) By adjusting the unrestricted market
value of the property being specially assessed, computed without regard to any
government restriction on use applicable to the property, based on the ratio of
the average annual rent of those dwelling units of the property that are
subject to a government restriction on use to the average annual rent of
comparable multiunit rental housing that is not subject to a government
restriction on use; or
     (c) Through an alternate method for
determining the specially assessed value of multiunit rental housing that is
subject to a government restriction on use that may be adopted by the
department by rule.
     (2)(a) An election under this section must
be made at the time an application for special assessment is filed under ORS
308.709, and is considered to be a part of the application.
     (b) A property owner may change the
election the owner previously made. Except as provided in subsection (3) of
this section, a new election under this section must be made on or before April
1 preceding the tax year for which the new election applies. The election shall
be made in writing to the county assessor of the county in which the property
is located, in the form prescribed by the department.
     (c) The election form must be accompanied
by a written statement of the actual income and stabilized operating expenses
of the property, as described in subsection (1)(a) of this section.
     (3) A change in election may be made after
April 1 and on or before December 31 of the tax year, if the election form is
accompanied by a late filing fee equal to the greater of $200 or one-tenth of
one percent of the real market value of the property to which the election
relates, as of the assessment date for that tax year. [2001 c.605 §6]
     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 is subject to a government restriction on use;
     (b) New property is constructed at the
location of the multiunit rental housing, or new improvements are made to the
multiunit rental housing;
     (c) An event described in ORS 308.146
(3)(b) or (c) occurs with respect to the multiunit rental housing; or
     (d) The owner chooses not to have the
property assessed under ORS 308.707.
     (2) The notification must be made within
60 days following the date on which the circumstance described in subsection
(1) of this section occurred.
     (3) The notification must be made in
writing and must indicate the date on which the circumstance described in
subsection (1) of this section occurred.
     (4) The Department of Revenue may by rule
prescribe penalties to be imposed on a property owner if notification is not
made as required by subsections (1) to (3) of this section.
     (5)(a) Property shall be disqualified from
special assessment under ORS 308.707 as of the tax year immediately following
any change, event or choice described in subsection (1)(a), (c) or (d) of this
section.
     (b) Following disqualification for any
change or event described in subsection (1)(a) or (c) of this section, a
property owner may apply for special assessment pursuant to ORS 308.709.
     (c) Following disqualification for a
choice described in subsection (1)(d) of this section, a property owner may
reapply only once for special assessment pursuant to ORS 308.709 within the
10-year period following the year in which the property was first qualified for
special assessment. An owner may not reapply for special assessment pursuant to
ORS 308.709 after the end of that 10-year period.
     (6) New property constructed at the
location of the multiunit rental housing or new improvements made to the
multiunit rental housing may qualify for special assessment under ORS 308.707
only if the property owner files an application under ORS 308.709 in the time
and manner prescribed by ORS 308.709. Notwithstanding ORS 308.712, the new
property or new improvements, if otherwise qualified for special assessment,
must be specially assessed using the method elected by the property owner for
the existing multiunit rental housing.
     (7) As used in this section, “new property
or new improvements” has the meaning given that term in ORS 308.149. [2001
c.605 §7]
     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 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 308.712 (1)(c). [2001 c.605 §9]
     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. (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 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 principal business or
purpose shall, in lieu of all other taxes on the transmission and distribution
lines, pay a tax on 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) at the rates prescribed by ORS 308.807. The tax
shall not apply to or be in lieu of ad valorem taxation on any property, real
or personal, which is not part of the transmission and distribution lines of
such association.
     (2) The Department of Revenue, pursuant to
ORS 308.505 to 308.665, shall assess for ad valorem taxation all the real and
personal property of such associations which is not a part of “transmission and
distribution lines,” as defined in subsection (3) of this section. All other
property subject to ad valorem taxation shall be assessed in the manner
otherwise provided by law, by the assessor of the county in which such property
has a tax situs.
     (3) As used in ORS 308.805 to 308.820:
     (a) “Transmission and distribution lines”
shall include all property that is energized or capable of being energized or
intended to be energized, or that supports or is integrated with such property.
This includes, but is not limited to, substation equipment, fixtures and
framework, poles and the fixtures thereon, conductors, transformers, services,
meters, street lighting equipment, easements for rights of way, generating
equipment, communication equipment, transmission lines leased to governmental
agencies, construction tools, materials and supplies, office furniture and
fixtures and office equipment. This shall not include such property as parcels
of land, buildings, and merchandise held for resale.
     (b) “Wire mile” means a single conductor
one mile long installed in a line, but not including service drops. [Amended by
1957 c.637 §1; 1959 c.109 §4; 1969 c.492 §1]
     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:
     (1) 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;
     (2) The sum of:
     (a) An amount obtained by multiplying the
real market value of the transmission and distribution lines for the current
fiscal year by the maximum school tax rate allowable under ORS 310.150, plus;
     (b) An amount obtained by multiplying the
real market value of the transmission and distribution lines for the current
fiscal year by $10 per $1,000 of real market value, plus;
     (c) An amount obtained by multiplying the
real market value of the transmission and distribution lines by the tax rate of
the county for exempt bonded indebtedness as defined in ORS 310.140. [1969
c.492 §3; 1983 c.782 §1; 1985 c.213 §1; 1991 c.459 §169]
     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, in such form and on such blanks as the department may prescribe
and provide, the statement required under ORS 308.520 and 308.525, and shall
include therein the amount of all its gross revenue subject to the tax levied
by ORS 308.805 for the calendar year preceding the making of such statement.
The association shall compute and forward on or before July 1 of each year the
lesser of the tax calculated under ORS 308.807 (1) on such gross revenue or the
tax calculated under ORS 308.807 (2) on the real market value of the
transmission and distribution lines used or operated by the association.
     (2) The department shall notify the
association of the real market value of the transmission and distribution lines
used or operated by the association on or before the date fixed for notices of
assessment to be issued under ORS 308.582 or 308.595. [Amended by 1957 c.637 §2;
1969 c.492 §4; 1983 c.782 §1; 1991 c.459 §170; 2007 c.227 §2; 2007 c.616 §16]
     Note: See second note under 308.290.
     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 associationÂ’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 number of wire miles in each of such counties.
     (2) If the taxes so received by the
treasurers of the respective counties are measured by gross revenue they shall
be credited as follows:
     (a) For payments due July 1, 1992:
     (A) 60 percent to the county school fund.
     (B) 40 percent to the general fund of the
county.
     (b) For payments due July 1, 1993:
     (A) 55.6 percent to the county school
fund.
     (B) 44.4 percent to the general fund of
the county.
     (c) For payments due July 1, 1994:
     (A) 50 percent to the county school fund.
     (B) 50 percent to the general fund of the
county.
     (d) For payments due July 1, 1995:
     (A) 42.9 percent to the county school
fund.
     (B) 57.1 percent to the general fund of
the county.
     (e) For payments due July 1, 1996, and
thereafter:
     (A) 33.3 percent to the county school
fund.
     (B) 66.7 percent to the general fund of
the county.
     (3) If the amount of the taxes was
determined under ORS 308.807 (2) they shall be deposited in the unsegregated
tax collections account and distributed according to the percentage
distribution schedule in ORS 311.390.
     (4) If the return or taxes are found to be
incorrect, the department shall notify the association of the error, and refund
any overpayment or demand payment of any deficiency. [Amended by 1963 c.238 §3;
1969 c.492 §5; 1991 c.459 §171; 2001 c.114 §19]
     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
property, real and personal, of the association from February 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 305.220.
     (2) The Department of Revenue shall
enforce collection of the taxes levied under ORS 308.805 and immediately after
the delinquency date thereof shall institute an action for the collection of
such taxes, together with interest, costs and other lawful charges thereon. The
department shall have the benefit of all laws of this state pertaining to
provisional remedies against the properties, either real or personal, of such
associations, without the necessity of filing either an affidavit or
undertaking, as otherwise provided by law. [Amended by 1957 c.637 §3; 1981
c.623 §6; 1999 c.223 §9]
     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;
     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 has:
     (a) Given notice of the move to the county
tax collector; and
     (b) 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.
     (2) Upon receiving notice of a move, the
county tax collector shall send copies of the notice to the county assessor and
the Department of Transportation.
     (3) In computing taxes and special
assessments on a mobile modular unit that will become due, the following apply:
     (a) If the assessor can compute the exact
amount of taxes, special assessments, fees and charges, the assessor is
authorized to levy and the tax collector is authorized to collect such amount.
     (b) If the assessor is unable to compute
such amount at such time, the owner shall either pay an amount computed using
the value then on the assessment roll for the mobile modular unit or that value
which next would be used on an assessment roll and the assessorÂ’s best estimate
of taxes, special assessments, fees and other charges.
     (c) ORS 311.370 applies to all taxes
collected under this subsection. [1969 c.605 §14; 1971 c.529 §31; 1973 c.91 §5;
1977 c.884 §10; 1979 c.350 §10; 1983 c.311 §1; 1985 c.16 §455; 1985 c.416 §§1,
1a; 1991 c.459 §172; 1993 c.551 §3; 1993 c.696 §12; 1997 c.541 §§221,221a; 1999
c.359 §8; 2003 c.655 §65]
     Note: 308.865, 308.866, 308.875, 308.880 and
308.905 were enacted into law by the Legislative Assembly but were not added to
or made a part of ORS chapter 308 by legislative action. See Preface to Oregon
Revised Statutes for further explanation.
     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, is used for commercial or business purposes and is
capable of being moved on the highway.
     (2) 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 the following March 1 a statement of the value of the unit and of
its location. The owner shall submit the statement to the county assessor of
the county in which the unit is located on January 1 of the year for which the
statement is submitted. An owner who fails to provide the statement is subject
to the late filing penalty as provided in ORS 308.295. The Department of
Revenue shall prescribe the form of statement.
     (3) When taxes on a mobile modular unit
have been paid in accordance with the provisions of ORS 308.865, the tax
collector shall issue the owner of the unit a receipt indicating that the taxes
have been paid.
     (4) Notwithstanding any other provision of
law, the county tax collector shall accept a cashierÂ’s check or money order in
payment of taxes on a mobile modular unit. [1993 c.551 §§1,2; 1995 c.256 §4;
1997 c.541 §223; 2003 c.655 §66]
     Note: See note under 308.865.
     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 manufactured structure as real property. If the 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 personal property. A change
in the property classification of a manufactured structure for ad valorem tax
purposes does not change the property classification of the structure with
respect to any transactions between the owner and security interest holders or
other persons. Manufactured structures classified as personal property need not
be returned under ORS 308.290. [1969 c.605 §16; 1971 c.529 §12; 1973 c.91 §6;
1983 c.748 §4; 1985 c.16 §456; 1993 c.696 §13; 2003 c.655 §67]
     Note: See note under 308.865.
     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 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 for other than recreational
uses, the assessor shall place the travel trailer on the assessment and tax
rolls the same as if it were a manufactured structure. The assessor shall
accept the travel trailer plate for the vehicle and return the plate to the
Department of Transportation, and shall, as appropriate, record the travel
trailer in the county deed records or assist in obtaining an ownership document
for the travel trailer under ORS 446.571. Any travel trailer placed on the
assessment and tax rolls under this section is considered a manufactured
structure for all purposes.
     (2) The owner of any special use trailer
described in ORS 801.500 that is eight and one-half feet or less in width may
apply to the assessor of the county in which it has situs to have the special
use trailer assessed for ad valorem taxation. If the assessor determines that
the special use trailer is eight and one-half feet or less in width and is
permanently situated in one place, the assessor shall place the special use
trailer on the assessment and tax rolls in the same way as if it were a
manufactured structure. The assessor shall accept any special use trailer plate
for the vehicle and return the plate to the Department of Transportation, and
shall, as appropriate, record the special use trailer in the county deed
records or assist in obtaining an ownership document for the special use
trailer under ORS 446.571. Any special use trailer placed on the assessment and
tax rolls under this section is considered a manufactured structure for all
purposes. [1969 c.605 §59; 1971 c.529 §5; 1983 c.338 §907; 1993 c.696 §14; 1995
c.79 §135; 2003 c.655 §68; 2005 c.94 §56]
     Note: See note under 308.865.
     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. [1971 c.529 §15; 1991 c.459 §173]
     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 the assessment is $5.
     (2) The county assessor shall determine
and list the manufactured structures in the county that are assessed for the
current assessment year as personal property. Upon making a determination and
list, the county assessor shall cause the special assessment levied under
subsection (1) of this section to be entered on the general assessment and tax
roll prepared for the current assessment year as a charge against each
manufactured structure so listed. Upon entry, the special assessment shall
become a lien, be assessed and be collected in the same manner and with the
same interest, penalty and cost charges as apply to ad valorem property taxes
in this state.
     (3) Any amounts of special assessment
collected pursuant to subsection (2) of this section shall be deposited in the
county treasury, shall be paid over by the county treasurer to the State
Treasury and shall be credited to the Mobile Home Parks Purchase Account to be
used exclusively for the purposes described in ORS 456.581. [1989 c.919 §3]
     Note: See note under 308.865.
PENALTIES
     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 of itself work a forfeiture of the
office of the assessor.
     (2) Any taxpayer or managing officer
thereof who fails to furnish, after written demand so to do by the assessor or
the county board of property tax appeals having jurisdiction or the Department
of Revenue, any information or, upon like demand, fails to produce any books,
records, papers or documents required by ORS 308.285 or 308.335 to be furnished
by the taxpayer or managing officer to the county assessor, the county board of
property tax appeals or the Department of Revenue, is guilty of a misdemeanor
and, upon conviction, is punishable by a fine of not less than $25 nor more
than $1,000. Circuit courts shall have jurisdiction in the trial of such
offenses.
     (3) Any person, firm, association or
corporation, or agent or managing officer thereof, who presents or furnishes to
the Director of the Department of Revenue any statement, required by ORS
308.335 or required by the director under the authority of ORS 308.335, that is
willfully false or fraudulent, commits a Class A violation and upon conviction
the court shall impose a fine of not less than $100.
     (4) Any person who willfully presents or
furnishes to the director any statement required by ORS 308.505 to 308.665 that
is false or fraudulent is guilty of perjury and, upon conviction, shall be
punished as otherwise provided by law for such crime.
     (5) Subject to ORS 153.022, any willful
violation of ORS 308.413 or of any rules adopted under ORS 308.413 is
punishable, upon conviction, by a fine not exceeding $10,000, or by imprisonment
in the county jail for not more than one year, or by both. [Subsections (3) and
(4) of 1959 Replacement Part enacted as 1955 c.488 §2; subsections (3) and (4)
of 1959 Replacement Part renumbered as part of 321.991; subsection (7) enacted
as 1969 c.605 §58; 1971 c.529 §33; 1977 c.884 §11; subsection (5) enacted as
1981 c.139 §4; 1997 c.154 §44; 1997 c.541 §88; 1999 c.21 §22; 1999 c.1051 §174]
_______________
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