There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 308
- 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.
- 308.025 [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- 308.027 [1983 c.471 1; repealed by 2003 c.169 11]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.
- 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.
- 308.060 [Amended by 1955 c.575 4; repealed by 1967 c.316 3]
- 308.061 [1967 c.316 2(1),(3); 1977 c.193 1; 1991 c.459 87; repealed by 1997 c.782 13]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.
- 308.065 Administering of oaths by assessors and deputies.
- 308.105 Personal property.
- 308.110 [Repealed by 1957 c.342 1 (308.256 enacted in lieu of 308.110 and 308.255)]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.
- 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.
- 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.
- 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.
- 308.149 Definitions for ORS 308.149 to 308.166.
- 308.150 [1983 c.307 3; renumbered 223.327 in 1987]
- 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.
- 308.165 [1983 c.259 1; renumbered 223.132 in 1987]
- 308.166 Ordering provisions when property is subject to multiple special determinations of value.
- 308.170 [1983 c.259 2; renumbered 223.878 in 1987] 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.
- 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.
- 308.217 Form of assessment and tax rolls; obtaining descriptions of property.
- 308.219 Assessment and tax rolls; preparation; contents; availability to public; rules.
- 308.220 [Amended by 1957 c.324 3; repealed by 1965 c.344 2 (308.217, 308.219 and 308.221 enacted in lieu of 308.220)]
- 308.221 [1965 c.344 5 (308.217, 308.219 and 308.221 enacted in lieu of 308.220); 1981 c.804 37; 1991 c.459 93; 1997 c.541 262; renumbered 310.147 in 1997]
- 308.225 Boundary changes; procedure.
- 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.
- 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.
- 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.
- 308.235 Valuation of land.
- 308.236 Land values to reflect presence of roads; roads not assessed; exception for certain timber roads.
- 308.237 [1961 c.695 1; repealed by 1963 c.577 11]
- 308.238 [1961 c.695 2; repealed by 1963 c.577 11]
- 308.239 [1965 c.622 1; 1967 c.633 1; renumbered 308.345]
- 308.240 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 in certain cases; verified statements; indexing.
- Note: The amendments to 308.250 by section 2, chapter 69, Oregon Laws 2010, apply to property tax years beginning on or after July 1, 2014. See section 5, chapter 69, Oregon Laws 2010. The text that applies to property tax years beginning on or after July 1, 2014, is set forth for the user s convenience.
- 308.250. (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.
- 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.
- 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.
- 308.280 [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.
- 308.287 [1981 c.804 44; repealed by 1983 s.s. c.5 26]
- 308.289 [1981 c.804 46; 1983 s.s c.5 6; repealed by 1991 c.96 13 and 1991 c.459 183]
- 308.290 Returns; personal property; exception; real property; combined real and personal returns for industrial property; extensions; confidentiality and disclosure; lessor-lessee elections; rules.
- Note: The amendments to 308.290 by section 4, chapter 69, Oregon Laws 2010, apply to property tax years beginning on or after July 1, 2014. See section 5, chapter 69, Oregon Laws 2010. The text that applies to property tax years beginning on or after July 1, 2014, including amendments by section 3, chapter 204, Oregon Laws 2011, is set forth for the user s convenience.
- 308.290. (1)(a) Except as provided in paragraph (b) of this subsection, every person and the managing agent or officer of any business, firm, corporation or association owning, or having in possession or under control taxable personal property shall make a return of the property for ad valorem tax purposes to the assessor of the county in which the property has its situs 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) Paragraph (a) of this subsection does not apply to personal property exempt from taxation under ORS 307.162. (2) 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. (3)(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. (4) 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 (6), (7) or (8) of this section. (5)(a) In lieu of the returns required under subsection (1)(a) or (2) 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 in 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 (2) 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. (6)(a) Any person required to file a return under subsection (5) 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 (5) 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. (7)(a) Except as provided in subsection (6) 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. (8)(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. (9) 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. (10) 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. (11)(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 assessor 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 county 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 assessor s representative or the tax collector 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. (12) 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)(a) of this section and assess the owner or lessor of the property.
- 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.
- 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.
- 308.305 [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.
- 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.
- 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.
- 308.340 [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.
- 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.
- 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.
- 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.
- Note: See note under 308.408.
- 308.412 Effect of election to exclude income approach to value under prior law.
- 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.
- 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.
- 308.428 Property destruction or damage during first six months of assessment year; July 1 assessment date.
- 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.
- 308.450 Definitions for ORS 308.450 to 308.481.
- 308.453 Policy.
- 308.455 [Repealed by 1975 c.365 4]
- 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.
- 308.460 [Repealed by 1975 c.365 4]
- 308.462 Qualifications for limited assessment.
- 308.465 [Repealed by 1975 c.365 4]
- 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.
- 308.470 [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.
- 308.474 Owner to file annual statement regarding rental property transactions if agreement filed under ORS 308.462 (2).
- 308.475 [Repealed by 1975 c.365 4]
- 308.477 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.
- 308.480 [Repealed by 1975 c.365 4]
- 308.481 Extending deadline for completion of rehabilitation project; grounds.
- 308.490 Determining value of homes for elderly persons.
- 308.505 Definitions for ORS 308.505 to 308.665.
- 308.510 Real and personal property classified for ORS 308.505 to 308.665.
- 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.
- 308.522 [1991 c.459 144b; 1997 c.541 204; repealed by 2001 c.114 17]
- 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; description of property; effect of mistake.
- 308.565 Apportionment of assessment among 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 Department to review and correct tentative assessment roll; interested persons may 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; exception.
- 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 as 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.
- 308.624 Correction of certified roll.
- 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.
- 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.
- 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.
- 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.
- 308.660 [Repealed by 1995 c.79 132]
- 308.665 Railroad car exemption.
- 308.670 [1975 c.655 1; 1977 c.679 1; 1981 c.804 67; 1991 c.459 159; 1997 c.541 215; repealed by 2001 c.114 18]
- 308.675 [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.
- 308.704 Option of owner to choose special assessment.
- 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.
- 308.709 Application procedure; due dates; late filing; fee; assessor determination; appeals.
- 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.
- 308.714 Disqualification; notification requirements; penalties; rules; reapplication; new property or new improvements.
- 308.715 [1957 c.628 4; 1959 c.297 1; repealed by 1997 c.154 25]
- 308.720 [1957 c.628 6; repealed by 1997 c.154 25]
- 308.723 Application of property tax expenditure funding.
- 308.724 Rules.
- 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.
- 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.
- 308.850 [1969 c.605 11; repealed by 1971 c.529 37]
- 308.855 [1969 c.605 12; repealed by 1971 c.529 37]
- 308.860 [1969 c.605 13; repealed by 1971 c.529 37] MANUFACTURED STRUCTURES; MOBILE MODULAR UNITS
- 308.865 Notice and payment of taxes before movement of mobile modular unit.
- 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.
- 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.
- Note: See note under 308.865.
- 308.880 Travel or special use trailer eligible for ad valorem taxation upon application of owner.
- Note: See note under 308.865.
- 308.885 Determination of real market value of manufactured structure without physical appraisal.
- 308.890 [1973 c.91 8; 1983 c.311 2; 1983 c.338 908; 1985 c.16 475; repealed by 2003 c.655 143]
- 308.905 Special assessment on manufactured structure; collection; use.
- Note: See note under 308.865. PENALTIES
- 308.990 Penalties.
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