US Laws, Codes, Statutes & Cases

Chapter 308 — Assessment of Property for Taxation

 

2007 EDITION

 

ASSESSMENT OF PROPERTY FOR TAXATION

 

REVENUE AND TAXATION

 

GENERAL PROVISIONS

 

308.005     “Assessor” includes deputy

 

308.007     Definitions

 

308.010     Registered appraiser requirements; continuing education; rules

 

308.015     Alternate qualifications for appraisers

 

308.020     Appeal of large amounts of value; effect on computation of tax; limited to appeals from years before 1997-1998; rules

 

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

 

COUNTY ASSESSOR

 

308.050     Assessor’s annual report on property appraisal program

 

308.055     Special assessor appointed if assessor fails to act

 

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

 

308.059     Qualifications of managerial employees of assessor

 

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

 

308.065     Administering of oaths by assessors and deputies

 

WHERE AND TO WHOM PROPERTY ASSESSED

 

308.105     Personal property

 

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

 

308.120     Partnership property; liability of either partner for whole tax

 

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

 

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

 

308.135     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

 

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

 

(Special Determinations of Value)

 

308.149     Definitions for ORS 308.149 to 308.166

 

308.153     New property and new improvements to property

 

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

 

308.159     Lot line adjustments

 

308.162     Property tax account modifications

 

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

 

ASSESSMENT ROLL; METHOD OF ASSESSMENT

 

308.205     Real market value defined; rules

 

308.207     Computation of real market value for taxing or bonding limitations

 

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

 

308.212     Requirement for property owner to file address

 

308.215     Contents of assessment roll; rules

 

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

 

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

 

308.225     Boundary change or proposed boundary change; procedure

 

308.231     Only registered appraisers to appraise real property

 

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

 

308.233     Use of sales data for physical appraisal

 

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

 

308.235     Valuation of land

 

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

 

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

 

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

 

308.245     Maps; taxpayers’ index

 

308.250     Valuation and assessment of personal property; cancellation of assessment and short form return in certain cases; verified statements

 

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

 

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

 

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

 

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

 

308.285     Requiring taxpayer to furnish list of taxable property

 

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

 

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

 

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

 

308.297     Personal property returns to note penalty for delinquency

 

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

 

308.302     Disposition of penalties

 

308.310     When list of persons issued electrical permits supplied

 

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

 

308.320     Oath of assessor upon completion of assessment roll

 

308.325     Certificate of assessment to person assessed

 

308.330     Duty of assessor to assess properly

 

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

 

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

 

308.343     Applicability of plan or zone change exemption

 

INDUSTRIAL PLANTS

 

308.408     “Industrial plant” defined

 

308.411     Appraisal and real market valuation of industrial plants; rules

 

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

 

308.413     Confidential information furnished under ORS 308.411; exception; rules

 

DESTROYED OR DAMAGED PROPERTY

 

308.425     Taxes on destroyed or damaged property; proration; reduction; effect of repair

 

308.428     Property destruction or damage during first six months of assessment year; July 1 assessment date

 

308.440     Relief not allowed in case of arson by property owner

 

REHABILITATED RESIDENTIAL PROPERTY

 

308.450     Definitions for ORS 308.450 to 308.481

 

308.453     Policy

 

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

 

308.457     Determining boundaries of distressed areas; rules; limitation

 

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

 

308.462     Qualifications for limited assessment

 

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

 

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

 

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

 

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

 

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

 

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

 

308.481     Extending deadline for completion of rehabilitation project; grounds

 

NONPROFIT HOMES FOR ELDERLY PERSONS

 

308.490     Determining value of homes for elderly persons

 

ASSESSMENT OF DESIGNATED UTILITIES AND COMPANIES BY DEPARTMENT OF REVENUE

 

308.505     Definitions for ORS 308.505 to 308.665

 

308.510     “Property” defined; real and personal property classified

 

308.515     Department to make annual assessment of designated utilities and companies

 

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

 

308.520     Companies to file statements

 

308.525     Contents of statement

 

308.530     Company not relieved from making other reports

 

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

 

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

 

308.545     Mode of valuing property

 

308.550     Valuing property of company operating both within and without state

 

308.555     Unit valuation of property

 

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

 

308.559     Exemption for aircraft undergoing major work

 

308.560     Assessment roll; contents; description of property; effect of errors, mistakes and omissions

 

308.565     Apportionment of assessment between counties

 

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

 

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

 

308.580     Notice of meeting to review tentative assessment roll; persons interested to appear

 

308.582     Notice of tentative assessment

 

308.584     Request for conference to modify tentative assessment; appeal

 

308.585     Delivery of tentative assessment roll to director

 

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

 

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

 

308.600     Director’s examination of rolls

 

308.605     Entry of corrections and changes; record of meetings

 

308.610     Oath of director upon completion of review

 

308.615     Keeping roll on file as public record

 

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

 

308.624     Correction of certified roll

 

308.628     Omitted property subject to assessment

 

308.632     Notice of intention to add omitted property to assessment roll

 

308.636     Correction of assessment roll to reflect omitted property; appeal

 

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

 

308.645     Reports by companies of mileage to county assessors

 

308.650     Companies to maintain principal office and agent within state

 

308.655     Rules and regulations

 

308.665     Railroad car exemption

 

MULTIUNIT RENTAL HOUSING SUBJECT TO GOVERNMENT RESTRICTION ON USE

 

308.701     Definitions for ORS 308.701 to 308.724

 

308.704     Option of owner to choose special assessment

 

308.707     Valuation of multiunit rental property subject to special assessment

 

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

 

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

 

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

 

308.723     Application of property tax expenditure funding

 

308.724     Rules

 

GROSS EARNINGS TAX ON MUTUAL OR COOPERATIVE DISTRIBUTION SYSTEMS

 

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

 

308.807     Amount of tax

 

308.810     Association to file statement; payment of tax

 

308.815     Examination of return by department; distribution of tax

 

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

 

MANUFACTURED STRUCTURES; MOBILE MODULAR UNITS

 

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

 

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

 

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

 

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

 

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

 

308.905     Special assessment on manufactured structure; collection; use

 

PENALTIES

 

308.990     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 applicant’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 department’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]

 

COUNTY ASSESSOR

 

      308.050 Assessor’s annual report on property appraisal program. To aid the county court or board of county commissioners and the Department of Revenue in ascertaining whether a county assessor is maintaining a county’s appraisal program, the county assessor must present, with the annual ratio study required by ORS 309.200, a written report as to the current status of the overall program of property appraisals in the 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 department’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 days’ written not