2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 308 - Assessment of Property for Taxation

GENERAL PROVISIONS

• Section 308.005 - "Assessor" includes deputy.
• Section 308.007 - Definitions.
• Section 308.010 - Registered appraiser requirements; continuing education; rules.
• Section 308.015 - Alternate qualifications for appraisers.
• Section 308.020 - Appeal of large amounts of value; effect on computation of tax; limited to appeals from years before 1997-1998; rules.
• Section 308.025
• Section 308.027
• Section 308.030 - Penalty for failure to file certain statements within time limits; notice; waiver or reduction of penalty; rules.

COUNTY ASSESSOR

• Section 308.050 - Assessor’s annual report on property appraisal program.
• Section 308.055 - Special assessor appointed if assessor fails to act.
• Section 308.057 - Continuing education of county assessors required; effect of failure to comply; appointment of special assessor.
• Section 308.059 - Qualifications of managerial employees of assessor.
• Section 308.060
• Section 308.061
• Section 308.062 - Action by department when appraisals not being conducted as provided by law; reimbursement of department costs.
• Section 308.065 - Administering of oaths by assessors and deputies.

WHERE AND TO WHOM PROPERTY ASSESSED

• Section 308.105 - Personal property.
• Section 308.110
• Section 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.
• Section 308.120 - Partnership property; liability of either partner for whole tax.
• Section 308.125 - Undivided interest; assessment; ownership of less than one forty-eighth interest.
• Section 308.130 - Undivided estate of decedent; liability for whole tax; right of contribution.
• Section 308.135 - Trustee or personal representative separately assessed; valuation of property held as representative.
• Section 308.140

MAXIMUM ASSESSED VALUE AND ASSESSED VALUE

• Section 308.142 - "Property" and "property tax account" defined.
• Section 308.145
• Section 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.
• Section 308.149 - Definitions for ORS 308.149 to 308.166.
• Section 308.150
• Section 308.153 - New property and new improvements to property.
• Section 308.156 - Subdivision or partition; rezoning; omitted property; disqualification from exemption, partial exemption or special assessment; rules.
• Section 308.159 - Lot line adjustments.
• Section 308.162 - Property tax account modifications.
• Section 308.165
• Section 308.166 - Ordering provisions when property is subject to multiple special determinations of value.
• Section 308.170

ASSESSMENT ROLL; METHOD OF ASSESSMENT

• Section 308.205 - Real market value defined; rules.
• Section 308.207 - Computation of real market value for taxing or bonding limitations.
• Section 308.210 - Assessing property; record as assessment roll; changes in ownership or description of real property and manufactured structures assessed as personal property.
• Section 308.212 - Requirement for property owner to file address.
• Section 308.215 - Contents of assessment roll; rules.
• Section 308.217 - Form of assessment and tax rolls; obtaining descriptions of property.
• Section 308.219 - Assessment and tax rolls; preparation; contents; availability to public; rules.
• Section 308.220
• Section 308.221
• Section 308.225 - Boundary changes; procedure.
• Section 308.229
• Section 308.230
• Section 308.231 - Only registered appraisers to appraise real property.
• Section 308.232 - Property to be valued at 100 percent real market value and assessed at assessed value.
• Section 308.233 - Use of sales data for physical appraisal.
• Section 308.234 - Record of last appraisal; Department of Revenue to approve methods of appraisal.
• Section 308.235 - Valuation of real property.
• Section 308.236 - Land values to reflect presence of roads; roads not assessed; exception for certain timber roads.
• Section 308.237
• Section 308.238
• Section 308.239
• Section 308.240 - Description of real property; assessment to "unknown owners"; mistake or omission in owner’s name; error in description of property.
• Section 308.242 - Assessor’s authority to change roll after September 25 limited; when changes permitted; stipulations.
• Section 308.245 - Maps; taxpayers’ index.
• Section 308.250 - Valuation and assessment of personal property; cancellation of assessment in certain cases; verified statements; indexing.
• Section 308.253
• Section 308.255
• Section 308.256 - Assessment, taxation and exemption of watercraft and materials of shipyards, ship repair facilities and offshore drilling rigs.
• Section 308.260 - Watercraft used for reduction or processing of deep-sea fish; machinery and equipment; assessment; taxation.
• Section 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.
• Section 308.275 - Use of reproduction cost or prices and costs in determining assessed values.
• Section 308.280
• Section 308.281
• Section 308.282
• Section 308.285 - Requiring taxpayer to furnish list of taxable property.
• Section 308.287
• Section 308.289
• Section 308.290 - Returns; personal property; exception; real property; combined real and personal returns for industrial property; confidentiality and disclosure; lessor-lessee elections; rules.
• Section 308.292
• Section 308.295 - Penalties for failure to file real property or combined return on time; notice; waiver of penalty.
• Section 308.296 - Penalty for failure to file return reporting only personal property; notice; waiver of penalty.
• Section 308.297 - Personal property returns to note penalty for delinquency.
• Section 308.300 - Penalty for neglecting to file real property or combined return with intent to evade taxation.
• Section 308.302 - Disposition of penalties.
• Section 308.305
• Section 308.309
• Section 308.310 - When list of persons issued electrical permits supplied.
• Section 308.315
• Section 308.316 - Examining witnesses, books and records; reference of matter to department upon failure to produce records or testify.
• Section 308.320 - Oath of assessor upon completion of assessment roll.
• Section 308.325 - Certificate of assessment to person assessed.
• Section 308.330 - Duty of assessor to assess properly.
• Section 308.335 - Department testing work of county assessors; supplementing assessment list; special assessor.
• Section 308.340
• Section 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.
• Section 308.342
• Section 308.343 - Applicability of plan or zone change exemption.
• Section 308.345
• Section 308.350
• Section 308.355
• Section 308.360
• Section 308.365
• Section 308.370
• Section 308.371
• Section 308.372
• Section 308.373
• Section 308.374
• Section 308.375
• Section 308.376
• Section 308.377
• Section 308.378
• Section 308.380
• Section 308.382
• Section 308.384
• Section 308.385
• Section 308.387
• Section 308.390
• Section 308.391
• Section 308.392
• Section 308.395
• Section 308.396
• Section 308.397
• Section 308.398
• Section 308.399
• Section 308.400
• Section 308.401
• Section 308.403
• Section 308.404
• Section 308.405
• Section 308.406
• Section 308.407

INDUSTRIAL PLANTS

• Section 308.408 - "Industrial plant" defined.
• Note 308.408, 308.411 and 308.413
• Section 308.409
• Section 308.410
• Section 308.411 - Appraisal and real market valuation of industrial plants; rules.
• Section 308.412 - Effect of election to exclude income approach to value under prior law.
• Section 308.413 - Confidential information furnished under ORS 308.411; exception; rules.
• Section 308.415

DESTROYED OR DAMAGED PROPERTY

• Section 308.425 - Taxes on destroyed or damaged property; proration; reduction; effect of repair.
• Section 308.428
• Section 308.430
• Section 308.435
• Section 308.440 - Relief not allowed in case of arson by property owner.

REHABILITATED RESIDENTIAL PROPERTY

• Section 308.450 - Definitions for ORS 308.450 to 308.481.
• Section 308.453 - Policy.
• Section 308.455
• Section 308.456 - Application of ORS 308.450 to 308.481; standards for processing certificate applications.
• Section 308.457 - Determining boundaries of distressed areas; rules; limitation.
• Section 308.459 - Valuation of rehabilitated property not to be increased; effect of filing date of certificate.
• Section 308.460
• Section 308.462 - Qualifications for limited assessment.
• Section 308.465
• Section 308.466 - Processing applications for limited assessment; issuance of certificate; judicial review of application denial.
• Section 308.468 - Fee for limited assessment applications; time of payment; disposition.
• Section 308.470
• Section 308.471 - Owner to file statement with governing body when rehabilitation project finished; disqualification of property; judicial review of disqualification determination.
• Section 308.474 - Owner to file annual statement regarding rental property transactions if agreement filed under ORS 308.462 (2).
• Section 308.475
• Section 308.477 - Termination of limited assessment for incomplete construction or noncompliance; appeal; revaluation; tax liability.
• Section 308.479 - Termination of limited assessment for change of use; additional taxes; circumstances when additional taxes not imposed.
• Section 308.480
• Section 308.481 - Extending deadline for completion of rehabilitation project; grounds.

NONPROFIT HOMES FOR ELDERLY PERSONS

• Section 308.490 - Determining value of homes for elderly persons.

ASSESSMENT OF DESIGNATED UTILITIES AND COMPANIES BY DEPARTMENT OF REVENUE

• Section 308.505 - Definitions for ORS 308.505 to 308.681.
• Section 308.510 - Real and personal property classified for ORS 308.505 to 308.681.
• Section 308.515 - Department to make annual assessment of designated utilities and companies.
• Section 308.516 - Certain exceptions to ORS 308.515.
• Section 308.517 - To whom property assessed; certain property not to be assessed.
• Section 308.518 - Legislative intention with respect to ownership or operation of data centers.
• Section 308.519 - Local assessment of data center property.
• Section 308.520 - Companies to file statements.
• Section 308.522
• Section 308.525 - Contents of statement.
• Section 308.530 - Company not relieved from making other reports.
• Section 308.535 - Extension of time for making reports or statements; proceeding in case of failure or refusal to furnish statement or information.
• Section 308.540 - Department to prepare assessment roll; date as of which value assessed; when roll final.
• Section 308.545 - Mode of valuing property.
• Section 308.550 - Valuing property of company operating both within and without state.
• Section 308.555 - Unit valuation of property.
• Section 308.558 - Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers.
• Section 308.559 - Exemption for aircraft undergoing major work.
• Section 308.560 - Assessment roll; description of property; effect of mistake.
• Section 308.565 - Apportionment of assessment among counties.
• Section 308.570 - Determining value per mile of main and branch lines of companies using rail lines.
• Section 308.575 - Determining value per mile of property of companies using wire, pipe or pole lines or operational routes.
• Section 308.580 - Department to review and correct tentative assessment roll; interested persons may appear.
• Section 308.582 - Notice of tentative assessment.
• Section 308.584 - Request for conference to modify tentative assessment; appeal.
• Section 308.585 - Delivery of tentative assessment roll to director.
• Section 308.590 - Review and correction of tentative assessment roll; apportionment to county.
• Section 308.595 - Notice when valuation increased or omitted property placed on tentative assessment roll; exception.
• Section 308.600 - Director’s examination of rolls.
• Section 308.605 - Entry of corrections and changes; record of meetings.
• Section 308.610 - Oath of director upon completion of review.
• Section 308.615 - Keeping roll as public record.
• Section 308.620
• Section 308.621 - When assessment complete; certifying to assessors; apportioning by assessor; levy and collection of taxes.
• Section 308.624 - Correction of certified roll.
• Section 308.625
• Section 308.628 - Omitted property subject to assessment.
• Section 308.630
• Section 308.632 - Notice of intention to add omitted property to assessment roll.
• Section 308.635
• Section 308.636 - Correction of assessment roll to reflect omitted property; appeal.
• Section 308.640 - Assessment and taxation of personal property of small private railcar companies; apportionment to counties.
• Section 308.645 - Reports by companies of mileage to county assessors.
• Section 308.650 - Companies to maintain principal office and agent within state.
• Section 308.655 - Rules and regulations.
• Section 308.660
• Section 308.665 - Railroad car exemption.
• Section 308.670
• Section 308.671 - Elective exemption of certain communication-related property.
• Section 308.673 - Exemption grantable under ORS 308.674 or 308.677 but not both.
• Section 308.674 - Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property; limitations; exclusivity.
• Section 308.675
• Section 308.677 - Exemption for property of company that builds and operates qualified communication services project; application to Public Utility Commission; computation of exemption; exclusivity.
• Section 308.680
• Section 308.681 - Annual report to legislature on ORS 308.677.
• Section 308.685
• Section 308.690
• Section 308.695
• Section 308.700

MULTIUNIT RENTAL HOUSING SUBJECT TO GOVERNMENT RESTRICTION ON USE

• Section 308.701 - Definitions for ORS 308.701 to 308.724.
• Section 308.704 - Option of owner to choose special assessment.
• Section 308.705
• Section 308.707 - Valuation of multiunit rental property subject to special assessment.
• Section 308.709 - Application procedure; due dates; late filing; fee; assessor determination; appeals.
• Section 308.710
• Section 308.712 - Methods to determine specially assessed value; election by owner; procedure; rules; fee.
• Section 308.714 - Disqualification; notification requirements; penalties; rules; reapplication; new property or new improvements.
• Section 308.715
• Section 308.720
• Section 308.723 - Application of property tax expenditure funding.
• Section 308.724 - Rules.
• Section 308.725
• Section 308.730
• Section 308.740
• Section 308.745
• Section 308.750
• Section 308.755
• Section 308.760
• Section 308.765
• Section 308.770
• Section 308.775
• Section 308.780
• Section 308.785
• Section 308.790
• Section 308.792
• Section 308.793
• Section 308.794
• Section 308.795
• Section 308.796
• Section 308.797
• Section 308.798
• Section 308.799
• Section 308.800
• Section 308.801
• Section 308.802
• Section 308.803

GROSS EARNINGS TAX ON MUTUAL OR COOPERATIVE DISTRIBUTION SYSTEMS

• Section 308.805 - Mutual and cooperative electric distribution systems subject to tax on gross earnings.
• Section 308.807 - Amount of tax.
• Section 308.810 - Association to file statement; payment of tax.
• Section 308.815 - Examination of return by department; distribution of tax.
• Section 308.820 - Tax as a lien; delinquency date; action to collect.
• Section 308.850
• Section 308.855
• Section 308.860

MANUFACTURED STRUCTURES; MOBILE MODULAR UNITS

• Section 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
• Section 308.866 - Definition of mobile modular unit; statement of value; receipt.
• Section 308.870
• Section 308.875 - Manufactured structures classified as real or personal property; effect of classification on other transactions.
• Section 308.880 - Travel or special use trailer eligible for ad valorem taxation upon application of owner.
• Section 308.885 - Determination of real market value of manufactured structure without physical appraisal.
• Section 308.890
• Section 308.905 - Special assessment on manufactured structure; collection; use.

PENALTIES

• Section 308.990 - Penalties.