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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 308 - Assessment of Property for Taxation

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GENERAL PROVISIONS

Section 308.005 - "Assessor" includes deputy.
Section 308.007 - Definitions.
Section 308.010 - Registered appraiser requirements; revocation; continuing education; rules.
Section 308.015 - Alternate qualifications for registered appraisers.
Section 308.020 [1973 c.345 §2; 1989 c.267 §1; 1991 c.459 §83; 1993 c.650 §1; 1995 c.650 §89; 1997 c.541 §§148,149; repealed by 2017 c.315 §9]
Section 308.025
Section 308.027 [1983 c.471 §1; repealed by 2003 c.169 §11]
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Section 308.060 [Amended by 1955 c.575 §4; repealed by 1967 c.316 §3]
Section 308.061 [1967 c.316 §2(1),(3); 1977 c.193 §1; 1991 c.459 §87; repealed by 1997 c.782 §13]
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

MAXIMUM ASSESSED VALUE AND ASSESSED VALUE

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Section 308.220 [Amended by 1957 c.324 §3; repealed by 1965 c.344 §2 (308.217, 308.219 and 308.221 enacted in lieu of 308.220)]
Section 308.221
Section 308.225 - Boundary changes; procedure.
Section 308.229 [1989 c.887 §10; 1991 c.459 §95; 1993 c.703 §3; 1997 c.541 §158; repealed by 1999 c.314 §94]
Section 308.230 [Repealed by 1969 c.454 §2]
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 [1961 c.695 §1; repealed by 1963 c.577 §11]
Section 308.238 [1961 c.695 §2; repealed by 1963 c.577 §11]
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; property not subject to taxation in certain cases; annual notice authorized; form attesting no change in property; indexing.
Section 308.253 [1985 c.416 §2; 1991 c.459 §102; repealed by 2003 c.655 §143]
Section 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)]
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 [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]
Section 308.281 [1981 c.364 §2; 1983 s.s. c.5 §5a; repealed by 1991 c.96 §13 and 1991 c.459 §183]
Section 308.282 [1957 c.324 §7; 1981 c.804 §47; repealed by 1991 c.459 §183]
Section 308.285 - Requiring taxpayer to furnish list of taxable property.
Section 308.287 [1981 c.804 §44; repealed by 1983 s.s. c.5 §26]
Section 308.289 [1981 c.804 §46; 1983 s.s. c.5 §6; repealed by 1991 c.96 §13 and 1991 c.459 §183]
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 [1955 c.233 §1; 1957 c.542 §1; repealed by 1979 c.692 §13]
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 [Repealed by 1955 c.610 §1]
Section 308.309
Section 308.310 - When list of persons issued electrical permits supplied.
Section 308.315 [Repealed by 1955 c.610 §1]
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 [Repealed by 2017 c.28 §1]
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 [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]
Section 308.341 [1977 c.423 §1; 1981 c.804 §55; 1991 c.459 §111; 1997 c.541 §173; repealed by 2017 c.315 §9]
Section 308.342 [1977 c.423 §4; 1981 c.804 §56; 1991 c.459 §112; repealed by 1997 c.541 §174]
Section 308.343 [1977 c.423 §5; 1991 c.459 §113; 1997 c.541 §174a; repealed by 2017 c.315 §9]
Section 308.345
Section 308.350
Section 308.355
Section 308.360
Section 308.365
Section 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]
Section 308.371 [1979 c.553 §8; 1981 c.419 §6; repealed by 1991 c.459 §183]
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 [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]
Section 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]
Section 308.385 [1963 c.577 §8; 1971 c.621 §32; repealed by 1971 c.629 §6]
Section 308.387 [1983 c.462 §4; repealed by 1999 c.314 §94]
Section 308.390
Section 308.391 [1993 c.5 §2; 1997 c.541 §184; repealed by 1999 c.314 §94]
Section 308.392
Section 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]
Section 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]
Section 308.397
Section 308.398 [1991 c.459 §129a; repealed by 1999 c.314 §94]
Section 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]
Section 308.400
Section 308.401
Section 308.403
Section 308.404
Section 308.405
Section 308.406
Section 308.407 [1991 c.459 §§117c to 117g; 1997 c.541 §192; repealed by 1999 c.314 §94]

INDUSTRIAL PLANTS

Section 308.408 - "Industrial plant" defined.
Section 308.409 [Formerly 308.405; repealed by 1979 c.689 §27]
Section 308.410 [Repealed by 1979 c.689 §27]
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 [Amended by 1967 c.105 §2; 1975 c.780 §7; repealed by 1979 c.689 §27]

DESTROYED OR DAMAGED PROPERTY

Section 308.425 - Taxes on destroyed or damaged property; proration; reduction; effect of repair.
Section 308.428 [1999 c.20 §2; 2007 c.450 §3; repealed by 2015 c.92 §2]
Section 308.430 [1971 c.497 §2; repealed by 1974 s.s. c.14 §3]
Section 308.435 [1971 c.497 §3; repealed by 1974 s.s. c.14 §3]
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 [Repealed by 1975 c.365 §4]
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 [Repealed by 1975 c.365 §4]
Section 308.462 - Qualifications for limited assessment.
Section 308.465 [Repealed by 1975 c.365 §4]
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 [Amended by 1967 c.105 §3; repealed by 1975 c.365 §4]
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 [Repealed by 1975 c.365 §4]
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 [Repealed by 1975 c.365 §4]
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 308.674.
Section 308.510 - Real and personal property classified for ORS 308.505 to 308.674.
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
Section 308.521 - Property of cooperative providing steam or hot water heat by combustion of biomass exempt.
Section 308.522 [1991 c.459 §144b; 1997 c.541 §204; repealed by 2001 c.114 §17]
Section 308.524 - Companies to file statements.
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 [1995 c.378 §2; 2003 c.46 §20; 2005 c.94 §54; repealed by 2013 c.193 §1]
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 [Amended by 1955 c.735 §4; 1961 c.533 §48; repealed by 1977 c.870 §59]
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 [Amended by 1955 c.735 §5; 1957 c.325 §3; repealed by 1961 c.533 §57]
Section 308.628 - Omitted property subject to assessment.
Section 308.630 [Amended by 1955 c.735 §6; 1961 c.533 §49; repealed by 1977 c.870 §59]
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 [Repealed by 1995 c.79 §132]
Section 308.665 - Railroad car exemption.
Section 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]
Section 308.671 - Elective exemption of certain communication-related property.
Section 308.673 [2015 c.23 §2; repealed by 2019 c.164 §1]
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 [1975 c.655 §2; 1977 c.679 §2; repealed by 1997 c.541 §215a]
Section 308.677
Section 308.680 [1975 c.655 §3; 1977 c.679 §3; 1991 c.459 §160; repealed by 1997 c.541 §215a]
Section 308.681 [2015 c.23 §6; repealed by 2019 c.164 §1]
Section 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]
Section 308.690 [1975 c.355 §2; 1977 c.811 §3; 1979 c.534 §2; repealed by 1991 c.459 §184]
Section 308.695 [1975 c.355 §3; repealed by 1991 c.459 §184]
Section 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

Section 308.701 - Definitions for ORS 308.701 to 308.724.
Section 308.704 - Option of owner to choose special assessment.
Section 308.705 [1957 c.628 §2; 1967 c.77 §1; repealed by 1997 c.154 §25]
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 [1957 c.628 §§3,5; repealed by 1997 c.154 §25]
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 [1957 c.628 §4; 1959 c.297 §1; repealed by 1997 c.154 §25]
Section 308.720 [1957 c.628 §6; repealed by 1997 c.154 §25]
Section 308.723 - Application of property tax expenditure funding.
Section 308.724 - Rules.
Section 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]
Section 308.730 [1957 c.628 §8; 1981 c.623 §5; repealed by 1997 c.154 §25]
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 [1969 c.605 §11; repealed by 1971 c.529 §37]
Section 308.855 [1969 c.605 §12; repealed by 1971 c.529 §37]
Section 308.860 [1969 c.605 §13; repealed by 1971 c.529 §37]

MANUFACTURED STRUCTURES; MOBILE MODULAR UNITS

Section 308.865 - Notice and payment of taxes before movement of mobile modular unit.
Section 308.866 - Definition of "mobile modular unit"; statement of value; receipt.
Section 308.870 [1969 c.605 §15; 1971 c.210 §1; repealed by 1971 c.529 §37]
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 [1973 c.91 §8; 1983 c.311 §2; 1983 c.338 §908; 1985 c.16 §475; repealed by 2003 c.655 §143]
Section 308.905 [1989 c.919 §3; repealed by 2017 c.315 §9]

PENALTIES

Section 308.990 - Penalties.

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.

Note: 308.865, 308.866, 308.875 and 308.880 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.

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