Ask a question on the site
Questions
Lawyers
Blogs
Legislation
Contacts
Become a lawyer
Login Registration
Section 308.007 - Definitions. - (a) "Assessment date" means the day of the assessment year...
Section 308.010 - Registered appraiser requirements; revocation; continuing education; rules. - (2) The department may revoke the registration of an appraiser...
Section 308.015 - Alternate qualifications for registered appraisers. - (a) Fulfills the requirements of a training course set by...
Section 308.030 - Penalty for failure to file certain statements within time limits; notice; waiver or reduction of penalty; rules. - (2) A delinquent taxpayer is subject to a penalty of...
Section 308.057 - Continuing education of county assessors required; effect of failure to comply; appointment of special assessor. - (2) If the county assessor does not complete the continuing...
Section 308.062 - Action by department when appraisals not being conducted as provided by law; reimbursement of department costs. - (2) If the department thereafter discovers that any measure or...
Section 308.105 - Personal property. - (2) Personal property may be assessed in the name of...
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. - (2) Notwithstanding subsection (1) of this section, if the property...
Section 308.125 - Undivided interest; assessment; ownership of less than one forty-eighth interest. - (2) If an undivided interest in property is less than...
Section 308.135 - Trustee or personal representative separately assessed; valuation of property held as representative. - (1) A designation of the representative character shall be added...
Section 308.142 - "Property" and "property tax account" defined. - (1) "Property" means: (a) All property included within a single...
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. - (2) Except as provided in subsections (3) and (4) of...
Section 308.149 - Definitions for ORS 308.149 to 308.166. - (1) "Area" means: (a) The county in which property, the...
Section 308.151 - Certain cities authorized to define "area" as city by ordinance or resolution; supermajority required; software costs withheld from property taxes. - (2)(a) For purposes of ORS 308.149, the governing body of...
Section 308.153 - New property and new improvements to property. - (a) The maximum assessed value determined under ORS 308.146; and...
Section 308.156 - Subdivision or partition; rezoning; omitted property; disqualification from exemption, partial exemption or special assessment; rules. - (2) If property is rezoned and, after January 1 of...
Section 308.162 - Property tax account modifications. - (2) If a single property tax account is divided into...
Section 308.166 - Ordering provisions when property is subject to multiple special determinations of value. - (2) If the maximum assessed value of property is subject...
Section 308.205 - Real market value defined; rules. - (2) Real market value in all cases shall be determined...
Section 308.207 - Computation of real market value for taxing or bonding limitations. - (2) Changes in the boundary lines of a governmental unit...
Section 308.210 - Assessing property; record as assessment roll; changes in ownership or description of real property and manufactured structures assessed as personal property. - (2) Except as provided in subsections (3) and (4) of...
Section 308.212 - Requirement for property owner to file address. - (2) A notice required under subsection (1) of this section...
Section 308.215 - Contents of assessment roll; rules. - (a) Real property shall be listed in sequence by account...
Section 308.217 - Form of assessment and tax rolls; obtaining descriptions of property. - (2) The records constituting the assessment roll may be combined...
Section 308.219 - Assessment and tax rolls; preparation; contents; availability to public; rules. - (2) At the same time as the certification required under...
Section 308.225 - Boundary changes; procedure. - (2)(a) If a boundary change is made or proposed, the...
Section 308.233 - Use of sales data for physical appraisal. - (2) The purpose of this section is to achieve equality...
Section 308.235 - Valuation of real property. - (a) The applicable land use plans, including current zoning and...
Section 308.236 - Land values to reflect presence of roads; roads not assessed; exception for certain timber roads. - (2) Farm or grazing land roads and forest roads themselves,...
Section 308.240 - Description of real property; assessment to "unknown owners"; mistake or omission in owner’s name; error in description of property. - (2) If the owner of any land is unknown, such...
Section 308.242 - Assessor’s authority to change roll after September 25 limited; when changes permitted; stipulations. - (2) After the assessment roll has been certified and on...
Section 308.245 - Maps; taxpayers’ index. - (2) The assessor shall also make a diagram or drawing...
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. - (2) Notwithstanding subsection (1) of this section: (a) If the...
Section 308.256 - Assessment, taxation and exemption of watercraft and materials of shipyards, ship repair facilities and offshore drilling rigs. - (2) Watercraft described in ORS 308.260 shall be assessed as...
Section 308.260 - Watercraft used for reduction or processing of deep-sea fish; machinery and equipment; assessment; taxation. - (a) On or after January 1 of any assessment year,...
Section 308.275 - Use of reproduction cost or prices and costs in determining assessed values. - (2) If any county assessor uses reproduction costs as one...
Section 308.290 - Returns; personal property; exception; real property; combined real and personal returns for industrial property; confidentiality and disclosure; lessor-lessee elections; rules. - (b) Paragraph (a) of this subsection does not apply to...
Section 308.295 - Penalties for failure to file real property or combined return on time; notice; waiver of penalty. - (2) A delinquent taxpayer, except a taxpayer described in subsection...
Section 308.296 - Penalty for failure to file return reporting only personal property; notice; waiver of penalty. - (2) A taxpayer who files a return to which this...
Section 308.300 - Penalty for neglecting to file real property or combined return with intent to evade taxation. - (2) This section does not apply to the failure to...
Section 308.316 - Examining witnesses, books and records; reference of matter to department upon failure to produce records or testify. - (2) If any person fails to permit the examination of...
Section 308.320 - Oath of assessor upon completion of assessment roll. - ______________________________________________________________________________ State of Oregon ) ) ss. County of ______...
Section 308.330 - Duty of assessor to assess properly. - (1) Omit to assess any person or property assessable. (2)...
Section 308.335 - Department testing work of county assessors; supplementing assessment list; special assessor. - (2) If the department ascertains that any taxable property is...
Section 308.408 - "Industrial plant" defined. - (1) The land, buildings, structures and improvements, and the tangible...
Section 308.411 - Appraisal and real market valuation of industrial plants; rules. - (2) The owner of a plant may elect to have...
Section 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...
Section 308.413 - Confidential information furnished under ORS 308.411; exception; rules. - (a) All information furnished to the county assessor shall be...
Section 308.425 - Proration of taxes after destruction or damage; specially assessed property; cancellation of taxes; refunds; treatment of repairs; rules. - (a)(A) All property within a single tax account, other than...
Section 308.450 - Definitions for ORS 308.450 to 308.481. - (1) "Distressed area" means a primarily residential area of a...
Section 308.456 - Application of ORS 308.450 to 308.481; standards for processing certificate applications. - (2) The limited assessment provided by ORS 308.450 to 308.481...
Section 308.457 - Determining boundaries of distressed areas; rules; limitation. - (2) The cumulative land area within the boundaries of distressed...
Section 308.459 - Valuation of rehabilitated property not to be increased; effect of filing date of certificate. - (2) Notwithstanding subsection (1) of this section, if the multifamily...
Section 308.462 - Qualifications for limited assessment. - (1) Prior to commencement of rehabilitation improvements, secure from the...
Section 308.466 - Processing applications for limited assessment; issuance of certificate; judicial review of application denial. - (2) Subject to ORS 308.471, the governing body shall complete...
Section 308.471 - Owner to file statement with governing body when rehabilitation project finished; disqualification of property; judicial review of disqualification determination. - (a) A statement of rents charged for each rental unit...
Section 308.474 - Owner to file annual statement regarding rental property transactions if agreement filed under ORS 308.462 (2). - (1) A statement of occupancy and vacancy of the rehabilitated...
Section 308.477 - Termination of limited assessment for incomplete construction or noncompliance; appeal; revaluation; tax liability. - (2) If the owner does not appear or appears and...
Section 308.479 - Termination of limited assessment for change of use; additional taxes; circumstances when additional taxes not imposed. - (a) The limited assessment granted to the property or portion...
Section 308.490 - Determining value of homes for elderly persons. - (2) In determining the assessed value of the property of...
Section 308.505 - Definitions for ORS 308.505 to 308.674. - (1) "Car" or "railcar" means a vehicle adapted to the...
Section 308.510 - Real and personal property classified for ORS 308.505 to 308.674. - (1) All land of any railroad, logging road, electric rail...
Section 308.515 - Department to make annual assessment of designated utilities and companies. - (a) Railroad transportation; (b) Railroad switching and terminal; (c) Electric...
Section 308.516 - Certain exceptions to ORS 308.515. - (2) A company is not a company described in ORS...
Section 308.517 - To whom property assessed; certain property not to be assessed. - (2) Where any property owned, leased, rented, chartered or otherwise...
Section 308.519 - Local assessment of data center property. - (a) Property constituting a data center or used in connection...
Section 308.521 - Property of cooperative providing steam or hot water heat by combustion of biomass exempt. - (2) Property that is owned or used by a cooperative...
Section 308.524 - Companies to file statements. - (2) As used in this section, "large water transportation company"...
Section 308.525 - Contents of statement. - (1) The name of the company, the nature of the...
Section 308.550 - Valuing property of company operating both within and without state. - (2) If the value of any property having a situs...
Section 308.558 - Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers. - (2) Any aircraft used or held for use by an...
Section 308.560 - Assessment roll; description of property; effect of mistake. - (2) The assessment roll prepared by the department under this...
Section 308.565 - Apportionment of assessment among counties. - (2) The department shall apportion values distributed over wire, pipe...
Section 308.570 - Determining value per mile of main and branch lines of companies using rail lines. - (2) The department shall determine the values per mile of...
Section 308.580 - Department to review and correct tentative assessment roll; interested persons may appear. - (a) Publicly examine and review the tentative assessment roll made...
Section 308.582 - Notice of tentative assessment. - (2) The notice shall be mailed to the last-known address...
Section 308.584 - Request for conference to modify tentative assessment; appeal. - (2) The request shall be made to the Director of...
Section 308.590 - Review and correction of tentative assessment roll; apportionment to county. - (a) Review, examine and correct the tentative assessment roll prepared...
Section 308.605 - Entry of corrections and changes; record of meetings. - (2) The meetings, sittings and adjournment of the department, sitting...
Section 308.621 - When assessment complete; certifying to assessors; apportioning by assessor; levy and collection of taxes. - (2) Except as otherwise provided in ORS 308.640, upon completion...
Section 308.624 - Correction of certified roll. - (2) For purposes of this section, a clerical error is...
Section 308.628 - Omitted property subject to assessment. - (2) Property shall be presumed to be omitted property subject...
Section 308.632 - Notice of intention to add omitted property to assessment roll. - (2) The notice must: (a) Be in writing; (b) Be...
Section 308.636 - Correction of assessment roll to reflect omitted property; appeal. - (2) The director shall give notice of the correction to...
Section 308.640 - Assessment and taxation of personal property of small private railcar companies; apportionment to counties. - (2) The department shall determine the tax to be imposed...
Section 308.665 - Railroad car exemption. - (2) For purposes of this section, the term "major work"...
Section 308.671 - Elective exemption of certain communication-related property. - (2) The property referred to in subsection (1) of this...
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. - (2) If the amount determined under subsection (1) of this...
Section 308.701 - Definitions for ORS 308.701 to 308.724. - (1) "Government restriction on use" means a restriction that limits...
Section 308.707 - Valuation of multiunit rental property subject to special assessment. - (a) The property is subject to a government restriction on...
Section 308.709 - Application procedure; due dates; late filing; fee; assessor determination; appeals. - (2) Except as provided in subsection (3) of this section,...
Section 308.712 - Methods to determine specially assessed value; election by owner; procedure; rules; fee. - (a) Through an annual net operating income approach to value...
Section 308.714 - Disqualification; notification requirements; penalties; rules; reapplication; new property or new improvements. - (a) The property is no longer multiunit rental housing that...
Section 308.805 - Mutual and cooperative electric distribution systems subject to tax on gross earnings. - (2) The Department of Revenue, pursuant to ORS 308.505 to...
Section 308.807 - Amount of tax. - (1) Four percent of all gross revenue derived from the...
Section 308.810 - Association to file statement; payment of tax. - (2) The department shall notify the association of the real...
Section 308.815 - Examination of return by department; distribution of tax. - (2) If the taxes so received by the treasurers of...
Section 308.820 - Tax as a lien; delinquency date; action to collect. - (2) The Department of Revenue shall enforce collection of the...
Section 308.865 - Notice and payment of taxes before movement of mobile modular unit. - (a) Given notice of the move to the county tax...
Section 308.866 - Definition of "mobile modular unit"; statement of value; receipt. - (2) The owner as of January 1 of each year...
Section 308.875 - Manufactured structures classified as real or personal property; effect of classification on other transactions. - Note: See note under 308.865.
Section 308.880 - Travel or special use trailer eligible for ad valorem taxation upon application of owner. - (2) The owner of any special use trailer described in...
Section 308.990 - Penalties. - (2) Any taxpayer or managing officer thereof who fails to...