Chapter 308 — Assessment
of Property for Taxation
2011 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
changes; 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 in certain
cases; verified statements; indexing
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; exception; real property; combined real and personal returns
for industrial property; 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 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
308.525 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
308.621 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 taxpayer may file
an application with the department to waive or reduce the penalty. An
application under this paragraph must be filed with the department within 30
days from the mailing of the notice of intention to impose a delinquency
penalty. The Director of the Department of Revenue may establish by rule
instances in which the department may waive or reduce the penalty. A
determination to waive or reduce a penalty is 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 constitutes 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; 2009 c.128 §2]
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 notice to the assessor and
to the county court or board of county commissioners of its intention to use
the most practicable means to cure the deficiencies, including but not limited
to the use of its own employees and equipment or the use of fee appraisers. If
within the 30-day period the assessor and the county court or board of county commissioners
fail to take action to correct the deficiencies through the providing of funds
and personnel, or by the submission of a plan acceptable to the department, the
department shall proceed to cure the deficiencies. The county court or board of
county commissioners shall bear the full expense of the necessary actions taken
by the Department of Revenue for the benefit of the county, aided by the
provisions of subsection (3) of this section.
(3)
In the event that the department must perform services within or for a county
pursuant to subsection (2) of this section, the costs shall be advanced from
its Assessment and Taxation County Account, described in ORS 306.125, and,
except as otherwise provided by law, that account shall be reimbursed for the
sum of such costs from the county’s share of the state shared funds, unless
other provision is made by action of the county court or board. Reimbursement
of the Assessment and Taxation County Account shall be made from time to time
upon the order of the Secretary of State to the State Treasurer, based upon the
Department of Revenue’s certified, itemized statement of such costs to the
Secretary of State. Reimbursement shall be from an equal proportion of all
state share funds required or permitted to be distributed to the county that
are not otherwise dedicated as provided by law. If the county is a county for
which expenditures for assessment and taxation have been certified under ORS
294.175, the total reimbursement to the department shall not exceed the amount
of the expenditures so certified. If the county is a county for which
expenditures for assessment and taxation have not been certified under ORS
294.175, the total reimbursement to the department shall not exceed the total
amount of expenditures as determined for purposes of issuing the notice
required under ORS 294.175 (4). Copies of the department’s certified itemized
statement of costs shall be sent to the county court or board and to the county
assessor. [1989 c.796 §18; 1991 c.459 §175; 1997 c.782 §8; 2003 c.169 §10]
308.065 Administering of oaths by
assessors and deputies. The county assessor and deputies
may administer any oath authorized by law to be taken or made relating to the
assessment and taxation of property, to the same extent as any other officers
are authorized to administer oaths. [Amended by 1981 c.804 §32]
WHERE AND TO WHOM PROPERTY ASSESSED
308.105 Personal property.
(1) Except as otherwise specifically provided, all personal property shall be
assessed for taxation each year at its situs as of
the day and hour of assessment prescribed by law.
(2)
Personal property may be assessed in the name of the owner or of any person
having possession or control thereof. Where two or more persons jointly are in
possession or have control of any personal property, in trust or otherwise, it
may be assessed to any one or all of such persons. [Amended by 1955 c.720 §1;
1961 c.683 §1]
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. (1) Whenever any mineral, coal, oil,
gas or other severable interest in or part of real property is owned separately
and apart from the rights and interests owned in the surface ground of the real
property, such minerals, coal, oil, gas or other interest or parts shall not be
assessed and taxed.
(2)
Notwithstanding subsection (1) of this section, if the property is actively
being mined as of the assessment date, the severable interest described in
subsection (1) of this section shall be assessed and taxed as real or personal
property in accordance with existing law in the name of the owner thereof,
separately from the surface rights and interests in the real property and may
be sold for taxes in the same manner and with the same effect as other
interests in real property are sold for taxes.
(3)
Similarly, whenever any building, structure, improvement, machinery, equipment
or fixture is owned separately and apart from the land or real property whereon
it stands or to which it is affixed, such building, structure, improvement,
machinery, equipment or fixture shall be assessed and taxed in the name of the
owner thereof.
(4)
Nothing in this section shall alter the tax-exempt status of a mining claim
described in ORS 307.080. [Amended by 1979 c.689 §9; 1997 c.819 §9]
308.120 Partnership property; liability of
either partner for whole tax. Partners in
mercantile or other business may be jointly taxed in their partnership name, or
severally taxed for their individual shares for all personal property employed
in such business. If they are jointly taxed, either or any of such partners
shall be liable for the whole tax.
308.125 Undivided interest; assessment;
ownership of less than one forty-eighth interest.
(1) An undivided interest in lands or lots, or other real property, or in
personal property, may be assessed and taxed as such. Any person desiring to
pay the tax on an undivided interest in any real property may do so by paying
the tax collector a sum equal to such proportion of the entire taxes charged on
the entire tract as the interest paid on bears to the whole.
(2)
If an undivided interest in property is less than one forty-eighth of the
entire interest in the property the interest need not be assessed or taxed to
the owner of such undivided interest, and the assessor and tax collector may
treat all such undivided interests as one interest which shall be listed as
belonging to an unknown owner. Any number of owners of undivided interests
which are listed as belonging to an unknown owner because of this subsection,
may request the assessor and tax collector that notices concerning the property
be sent to a specific person at a specific address. The assessor and tax
collector shall honor such request, but if more than one request is made, only
the one signed by the greater number of undivided interest holders shall be
honored.
(3)
Any person paying the taxes on property listed as belonging to an unknown owner
because of subsection (2) of this section, shall have a right of contribution
from the owners of the undivided interests on account of the taxes paid on the
interests of the owners of the undivided interests. No refund of taxes may be
granted under ORS 311.806 on the grounds of the payment of taxes on property of
another. [Amended by 1973 c.803 §3]
308.130 Undivided estate of decedent;
liability for whole tax; right of contribution.
The undivided estate of any deceased person may be assessed to the heirs or
devisees of such person, without designating them by name, until they have
given notice to the assessor of the division of the estate, and the names of
the several heirs or devisees. Each heir and devisee shall be liable for the
whole of the tax, and shall have a right to recover from the other heirs and
devisees their respective portions of the tax when paid.
308.135 Trustee or personal representative
separately assessed; valuation of property held as representative.
When any person is assessed as trustee, guardian, executor or administrator:
(1)
A designation of the representative character shall be added to the name of the
person.
(2)
The assessment shall be entered in a separate line from the individual
assessment of the person.
(3)
The person shall be assessed for the real and personal property held by the
person in the representative character in accordance with ORS 308.232. [Amended
by 1981 c.804 §33]
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. For purposes of determining
whether the assessed value of property exceeds the property’s maximum assessed
value permitted under section 11, Article XI of the Oregon Constitution:
(1)
“Property” means:
(a)
All property included within a single property tax account; or
(b)
In the case of property that is centrally assessed under ORS 308.505 to
308.665, the total statewide value of all property assessed to a company or
utility that is subject to ORS 308.505 to 308.665.
(2)
“Property tax account” means the administrative division of property for
purposes of listing on the assessment roll under ORS 308.215 for the tax year
for which maximum assessed value is being determined or, in the case of a
private railcar company, the administrative division provided under ORS
308.640. [1997 c.541 §7; 1999 c.223 §7]
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. (1) The maximum assessed value of
property shall equal 103 percent of the property’s assessed value from the
prior year or 100 percent of the property’s maximum assessed value from the
prior year, whichever is greater.
(2)
Except as provided in subsections (3) and (4) of this section, the assessed
value of property to which this section applies shall equal the lesser of:
(a)
The property’s maximum assessed value; or
(b)
The property’s real market value.
(3)
Notwithstanding subsections (1) and (2) of this section, the maximum assessed
value and assessed value of property shall be determined as provided in ORS
308.149 to 308.166 if:
(a)
The property is new property or new improvements to property;
(b)
The property is partitioned or subdivided;
(c)
The property is rezoned and used consistently with the rezoning;
(d)
The property is first taken into account as omitted property;
(e)
The property becomes disqualified from exemption, partial exemption or special
assessment; or
(f)
A lot line adjustment is made with respect to the property, except that the
total assessed value of all property affected by a lot line adjustment shall
not exceed the total maximum assessed value of the affected property under
subsection (1) of this section.
(4)
Notwithstanding subsections (1) and (2) of this section, if property is subject
to partial exemption or special assessment, the property’s maximum assessed
value and assessed value shall be determined as provided under the provisions
of law governing the partial exemption or special assessment.
(5)(a)
Notwithstanding subsection (1) of this section, when a portion of property is
destroyed or damaged due to fire or act of God, for the year in which the
destruction or damage is reflected by a reduction in real market value, the
maximum assessed value of the property shall be reduced to reflect the loss
from fire or act of God.
(b)
This subsection does not apply:
(A)
To any property that is assessed under ORS 308.505 to 308.665.
(B)
If the damaged or destroyed property is property that, when added to the
assessment and tax roll, constituted minor construction for which no adjustment
to maximum assessed value was made.
(c)
As used in this subsection, “minor construction” has the meaning given that
term in ORS 308.149.
(6)(a)
If, during the period beginning on January 1 and ending on July 1 of an
assessment year, any real or personal property is destroyed or damaged, the
owner or purchaser under a recorded instrument of sale in the case of real
property, or the person assessed, person in possession or owner in the case of
personal property, may apply to the county assessor to have the real market and
assessed value of the property determined as of July 1 of the current
assessment year.
(b)
The person described in paragraph (a) of this subsection shall file an
application for assessment under this section with the county assessor on or
before the later of:
(A)
August 1 of the current year; or
(B)
The 60th day following the date on which the property was damaged or destroyed.
(c)
If the conditions described in this subsection are applicable to the property,
then notwithstanding ORS 308.210, the property shall be assessed as of July 1,
at 1:00 a.m. of the assessment year, in the manner otherwise provided by law.
(7)(a)
Paragraph (b) of this subsection applies if:
(A)
A conservation easement or highway scenic preservation easement is in effect on
the assessment date;
(B)
The tax year is the first tax year in which the conservation easement or
highway scenic preservation easement is taken into account in determining the
property’s assessed value; and
(C)
A report has been issued by the county assessor under ORS 271.729 within 12
months preceding or following the date the easement was recorded.
(b)
The assessed value of the property shall be as determined in the report issued
under ORS 271.729, but may be further adjusted by changes in value as a result
of any of the factors described in ORS 309.115 (2), to the extent adjustments
do not cause the assessed value of the property to exceed the property’s
maximum assessed value.
(8)(a)
Notwithstanding subsection (1) of this section, when a building is demolished
or removed from property, for the year in which the demolishment or removal of
the building is reflected by a reduction in real market value, the maximum
assessed value of the property may be reduced to reflect the demolishment or
removal of the building.
(b)
This subsection does not apply:
(A)
To any property that is assessed under ORS 308.505 to 308.665.
(B)
If the demolished or removed property is property that, when added to the assessment
and tax roll, constituted minor construction for which no adjustment to maximum
assessed value was made.
(c)
To receive the reduction in maximum assessed value of the property under this
subsection, the property owner must file an application with the county
assessor after the demolishment or removal and on or before December 31
following the assessment date if the demolishment or removal occurred:
(A)
Before the January 1 assessment date; or
(B)
During the period beginning January 1 and ending on the July 1 assessment date
if the property owner has applied to have the real market and assessed value of
the property determined under subsection (6) of this section.
(d)
As used in this subsection:
(A)
“Minor construction” has the meaning given that term in ORS 308.149.
(B)
“Property owner” means an owner or purchaser under a recorded instrument of
sale in the case of real property, or the person assessed, person in possession
or owner in the case of personal property. [1997 c.541 §6; 1999 c.1003 §1; 2001
c.925 §12; 2003 c.46 §15; 2003 c.169 §7; 2007 c.450 §1; 2007 c.516 §1; 2009
c.443 §1]
(Special Determinations of Value)
308.149 Definitions for ORS 308.149 to
308.166. As used in ORS 308.149 to 308.166:
(1)
“Property class” means the classification of property adopted by the Department
of Revenue by rule, except that in the case of property assessed under ORS
308.505 to 308.665, “property class” means the total of all property set forth
in the assessment roll prepared under ORS 308.540.
(2)
“Area” means the county in which property, the maximum assessed value of which
is being adjusted, is located except that “area” means this state, if the
property for which the maximum assessed value is being adjusted is property
that is centrally assessed under ORS 308.505 to 308.665.
(3)(a)
“Average maximum assessed value” means the value determined by dividing the
total maximum assessed value of all property in the same area in the same
property class by the total number of properties in the same area in the same
property class.
(b)
In making the calculation described under this subsection, the following
property is not taken into account:
(A)
New property or new improvements to property;
(B)
Property that is partitioned or subdivided;
(C)
Property that is rezoned and used consistently with the rezoning;
(D)
Property that is added to the assessment and tax roll as omitted property; or
(E)
Property that is disqualified from exemption, partial exemption or special
assessment.
(c)
Paragraph (b)(B), (C), (D) and (E) of this subsection does not apply to the
calculation of average maximum assessed value in the case of property centrally
assessed under ORS 308.505 to 308.665.
(4)(a)
“Average real market value” means the value determined by dividing the total
real market value of all property in the same area in the same property class
by the total number of properties in the same area in the same property class.
(b)
In making the calculation described under this subsection, the following
property is not taken into account:
(A)
New property or new improvements to property;
(B)
Property that is partitioned or subdivided;
(C)
Property that is rezoned and used consistently with the rezoning;
(D)
Property that is added to the assessment and tax roll as omitted property; or
(E)
Property that is disqualified from exemption, partial exemption or special
assessment.
(c)
Paragraph (b)(B), (C), (D) and (E) of this subsection does not apply to the
calculation of average real market value in the case of property centrally
assessed under ORS 308.505 to 308.665.
(5)(a)
“New property or new improvements” means changes in the value of property as
the result of:
(A)
New construction, reconstruction, major additions, remodeling, renovation or
rehabilitation of property;
(B)
The siting, installation or rehabilitation of
manufactured structures or floating homes; or
(C)
The addition of machinery, fixtures, furnishings, equipment or other taxable
real or personal property to the property tax account.
(b)
“New property or new improvements” does not include changes in the value of the
property as the result of:
(A)
General ongoing maintenance and repair; or
(B)
Minor construction.
(c)
“New property or new improvements” includes taxable property that on January 1
of the assessment year is located in a different tax code area than on January
1 of the preceding assessment year.
(6)
“Minor construction” means additions of real property improvements, the real
market value of which does not exceed $10,000 in any assessment year or $25,000
for cumulative additions made over five assessment years.
(7)
“Lot line adjustment” means any addition to the square footage of the land for
a real property tax account and a corresponding subtraction of square footage
of the land from a contiguous real property tax account. [1997 c.541 §9; 1999
c.579 §20]
308.150 [1983
c.307 §3; renumbered 223.327 in 1987]
308.153 New property and new improvements
to property. (1) If new property is added to the
assessment roll or improvements are made to property as of January 1 of the
assessment year, the maximum assessed value of the property shall be the sum
of:
(a)
The maximum assessed value determined under ORS 308.146; and
(b)
The product of the value of the new property or new improvements determined
under subsection (2)(a) of this section multiplied by the ratio, not greater
than 1.00, of the average maximum assessed value over the average real market
value for the assessment year.
(2)(a)
The value of new property or new improvements shall equal the real market value
of the new property or new improvements reduced (but not below zero) by the
real market value of retirements from the property tax account.
(b)
If the maximum assessed value of property is adjusted for fire or act of God or
for demolishment or removal of a building under ORS 308.146, the reduction in
real market value due to fire or act of God or demolishment or removal of the
building may not be considered to be a retirement under this subsection.
(3)
The property’s assessed value for the year shall equal the lesser of:
(a)
The property’s maximum assessed value; or
(b)
The property’s real market value. [1997 c.541 §11; 1999 c.1003 §4; 2001 c.509 §9;
2007 c.516 §2]
308.156 Subdivision or partition;
rezoning; omitted property; disqualification from exemption, partial exemption
or special assessment; rules. (1) If
property is subdivided or partitioned after January 1 of the preceding
assessment year and on or before January 1 of the current assessment year, then
the property’s maximum assessed value shall be established as provided under
this section.
(2)
If property is rezoned and, after January 1 of the preceding assessment year
and on or before January 1 of the current assessment year, the property is used
consistently with the rezoning, the property’s maximum assessed value shall be
established under this section.
(3)(a)
For the first tax year for which property is added to the property tax account
as omitted property, the property’s maximum assessed value shall be established
under this section.
(b)
For tax years subsequent to the first tax year for which property is added to
the property tax account as omitted property, the property’s maximum assessed
value shall be determined as otherwise provided by law, taking into account the
maximum assessed value of the property as determined under this section.
(4)(a)
If property was subject to exemption, partial exemption or special assessment
as of the January 1 assessment date of the preceding assessment year and is
disqualified from exemption, partial exemption or special assessment as of the
January 1 of the current assessment year, the property’s maximum assessed value
shall be established under this section.
(b)
If property described in this subsection is eligible for a different type of
exemption, partial exemption or special assessment as of January 1 of the
current assessment year, the property’s maximum assessed value shall be
established under the provision granting the partial exemption or special
assessment.
(5)
The property’s maximum assessed value shall be the sum of:
(a)
The maximum assessed value determined under ORS 308.146 that is allocable to
that portion of the property not affected by an event described in subsection
(1), (2), (3) or (4)(a) of this section; and
(b)
The product of the real market value of that portion of the property that is
affected by an event described in subsection (1), (2), (3) or (4)(a) of this
section multiplied by the ratio, not greater than 1.00, of the average maximum
assessed value over the average real market value for the assessment year in
the same area and property class.
(6)
The property’s assessed value for the year shall equal the lesser of:
(a)
The property’s maximum assessed value; or
(b)
The property’s real market value.
(7)
The Department of Revenue shall provide by rule the method by which the
allocations described in subsection (5) of this section are to be made. [1997
c.541 §13; 1999 c.500 §1; 1999 c.579 §21; 2001 c.509 §10; 2005 c.213 §1]
308.159 Lot line adjustments.
If a lot line adjustment is made with respect to property, the maximum assessed
value of the property may be adjusted to reflect the lot
line adjustment, but the total maximum assessed value of all property affected
by the lot line adjustment may not exceed the total
maximum assessed value of the affected property determined under ORS 308.146,
or, if applicable, under ORS 308.153 or 308.156. [1997 c.541 §15; 1999 c.21 §16]
308.162 Property tax account modifications.
(1) If two or more property tax accounts are merged into a single account, or
if property that is attributable to one account is changed to another account,
the maximum assessed value of the property may be adjusted to reflect the
merger or change, but the total maximum assessed value for all affected
accounts may not exceed the total maximum assessed value the accounts would
have had under ORS 308.146 or 308.149 to 308.166 if the merger or change had
not occurred.
(2)
If a single property tax account is divided into two or more accounts, the maximum
assessed value of all property affected by the division may not exceed the
total maximum assessed value of the affected property determined under ORS
308.146 or 308.149 to 308.166. [1997 c.541 §16a]
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.
(1) If the maximum assessed value of property is subject to adjustment under
both ORS 308.153 and 308.156, the maximum assessed value shall first be determined
under ORS 308.153 and then further adjusted under ORS 308.156.
(2)
If the maximum assessed value of property is subject to adjustment under both
ORS 308.153 and 308.159, the maximum assessed value shall first be determined
under ORS 308.153 and then further adjusted under ORS 308.159.
(3)
If the maximum assessed value of property is subject to adjustment under both
ORS 308.156 and 308.159, the maximum assessed value shall first be determined
under ORS 308.156 and then further adjusted under ORS 308.159.
(4)
If the maximum assessed value of property is subject to adjustment under all of
ORS 308.153, 308.156 and 308.159, the maximum assessed value shall first be
determined under subsection (1) of this section and then further adjusted under
ORS 308.159.
(5)
If the maximum assessed value of property is subject to adjustment for fire or
act of God, the maximum assessed value shall first be determined under ORS
308.146 (5)(a) and then may be adjusted as provided in subsections (1) to (4)
of this section.
(6)
If the maximum assessed value of property is subject to adjustment for
demolishment or removal of a building, the maximum assessed value shall first
be determined under ORS 308.146 (8)(a) and then may be adjusted as provided in
subsections (1) to (4) of this section. [1997 c.541 §17; 1999 c.1003 §6; 2003
c.30 §1; 2009 c.443 §2]
308.170 [1983
c.259 §2; renumbered 223.878 in 1987]
ASSESSMENT ROLL; METHOD OF ASSESSMENT
308.205 Real market value defined; rules.
(1) Real market value of all property, real and personal, means the amount in
cash that could reasonably be expected to be paid by an informed buyer to an
informed seller, each acting without compulsion in an arm’s-length transaction
occurring as of the assessment date for the tax year.
(2)
Real market value in all cases shall be determined by methods and procedures in
accordance with rules adopted by the Department of Revenue and in accordance
with the following:
(a)
The amount a typical seller would accept or the amount a typical buyer would
offer that could reasonably be expected by a seller of property.
(b)
An amount in cash shall be considered the equivalent of a financing method that
is typical for a property.
(c)
If the property has no immediate market value, its real market value is the
amount of money that would justly compensate the owner for loss of the
property.
(d)
If the property is subject to governmental restriction as to use on the
assessment date under applicable law or regulation, real market value shall not
be based upon sales that reflect for the property a value that the property
would have if the use of the property were not subject to the restriction
unless adjustments in value are made reflecting the effect of the restrictions.
[Amended by 1953 c.701 §2; 1955 c.691 §§1, 2; 1977 c.423 §2; 1981 c.804 §34;
1989 c.796 §30; 1991 c.459 §88; 1993 c.19 §6; 1997 c.541 §152]
308.207 Computation of real market value
for taxing or bonding limitations. (1) If the
taxing or bonding power of any governmental unit is limited to a millage or
percentage of the real market value of the taxable property within the unit,
the real market value shall be the real market value as reflected in the last
certified assessment roll.
(2)
Changes in the boundary lines of a governmental unit shall be taken into
account in computing its real market value for purposes of subsection (1) of
this section even though such boundary changes may not be included on the
latest assessment roll.
(3)
As used in this section, “governmental unit” includes the state, counties,
cities, municipal corporations, and all special districts having the power to
levy taxes or issue bonds. [1963 c.9 §1; 1967 c.293 §22; 1981 c.804 §35; 1991
c.459 §89; 1999 c.1078 §83]
308.210 Assessing property; record as
assessment roll; changes in ownership or description of real property and
manufactured structures assessed as personal property.
(1) The assessor shall proceed each year to assess the value of all taxable
property within the county, except property that by law is to be otherwise
assessed. The assessor shall maintain a full and complete record of the
assessment of the taxable property for each year as of January 1, at 1:00 a.m.
of the assessment year, in the manner set forth in ORS 308.215. Such record
shall constitute the assessment roll of the county for the year.
(2)
Except as provided in subsections (3) and (4) of this section, the ownership
and description of all real property and manufactured structures assessed as
personal property shall be shown on the assessment roll as of January 1 of such
year or as it may subsequently be changed by divisions, transfers or other
recorded changes. This subsection is intended to permit the assessor to reflect
on the assessment roll the divisions of property or the combining of properties
after January 1 so as to reflect the changes in the ownership of that property
and to keep current the descriptions of property. The assessor shall also have
authority to change the ownership of record after January 1 of a given year so
that the assessment roll will reflect as nearly as possible the current
ownership of that property.
(3)
The assessor shall not indicate any changes, divisions or transfers of
properties which occurred before, on or after January 1 as a result of the
division of a larger parcel of land until all ad valorem taxes, fees and other
charges placed upon the tax roll on the entire parcel of property that have
been certified for collection under ORS 311.105 and 311.110 have been paid.
However, if the owner of one of the portions of the larger property is a public
body only the change, division or transfer of that portion shall be recognized.
(4)
The assessor shall not reflect on the assessment roll any combining of
properties unless all ad valorem taxes, fees or other charges charged to the
tax accounts to be combined that have been certified for collection under ORS
311.105 and 311.110 have been paid. However, if the owner of the affected
property is a public body, this subsection shall not apply.
(5)
The assessor shall notify the planning director of a city of all divisions of
land within the corporate limits of the city and the planning director of a
county of all divisions of land outside the corporate limits of all cities and
within the county, including, but not limited to, divisions of land by lien
foreclosure, divisions of land pursuant to court order and subdivisions within
30 days after the date the change in the tax lot lines was processed by the
assessor. The requirements of this subsection do not apply to divisions for assessment
purposes only.
(6)
As used in this section, “public body” means the United States, its agencies
and instrumentalities, the state, a county, city, school district, irrigation
or drainage district, a port, a water district and all other public or municipal
corporations in the state exempt from tax under ORS 307.040 or 307.090. [Amended
by 1957 c.324 §1; 1969 c.454 §1; 1977 c.718 §1; 1981 c.632 §2; 1983 c.473 §1;
1983 c.718 §1; 1991 c.459 §90; 1991 c.763 §27; 1993 c.6 §4; 1995 c.610 §1; 1997
c.541 §154]
308.212 Requirement for property owner to
file address. (1) Any person who owns real property
located in any county shall notify the county assessor for the county where the
property is located of that owner’s current address and, within 30 days of the
change, shall notify the assessor of any change of address.
(2)
A notice required under subsection (1) of this section does not meet the
requirements of this section unless the notice is in writing and:
(a)
For an individual, the notice contains the residence address of the person.
(b)
For any other person, the notice contains the name and address of persons upon
whom process may be served.
(3)
The county assessor of each county shall maintain records showing the
information required to be submitted to the assessor under this section. The
assessor shall note any property owner’s change of address on the tax rolls.
(4)
Subsection (1) of this section does not apply to any government body or
government agency. [1981 c.153 §49]
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. The assessor shall prepare the
assessment roll in the following form:
(1)
Real property shall be listed in sequence by account number or by code area and
account numbers. For each parcel of real property, the assessor shall set down
in the assessment roll according to the best information the assessor can
obtain:
(a)
The name of the owner or owners and, if the assessor or tax collector is
instructed in writing by the owner or owners to send statements and notices
relating to taxation to an agent or representative, the name of such agent or
representative.
(b)
A description as required by ORS 308.240 with its code area and account
numbers.
(c)
The property class, in accordance with the classes established by rule by the
Department of Revenue.
(d)
The number of acres and parts of an acre, as nearly as can be ascertained,
unless it is divided into blocks and lots.
(e)
The real market value of the land, excluding all buildings, structures,
improvements and timber thereon.
(f)
The real market value of all buildings, structures and improvements thereon.
(g)
The real market value of each unit together with its percentage of undivided
interest in the common elements of property subject to ORS 100.005 to 100.910
stating separately the real market value of the land, buildings, structures and
improvements of each unit.
(h)
For each parcel of real property granted an exemption under ORS 307.250 to
307.283, the real market value so exempt.
(i) The total assessed value, maximum assessed value and
real market value of each parcel of real property assessed.
(2)
For personal property, the assessor shall set down separately in the assessment
roll, according to the best information the assessor can obtain:
(a)
The names, including assumed business names, if any, of all persons, whether
individuals, partnerships or corporations, or other owner, owning or having
possession or control of taxable personal property on January 1, at 1:00 a.m.
of the assessment year. If it is a partnership, the names of two general
partners and the total number thereof.
(b)
The real market value of the personal property assessed, with a separate value
for each category of personal property, if any. The Department of Revenue, by
rule, may establish such categories as appear useful or necessary for good tax
administration.
(c)
The number of the code area assigned by the assessor covering the situs of the property on January 1.
(d)
The total assessed, maximum assessed and real market value for the property.
(3)
The listing of manufactured structures on the assessment roll, whether as real
or personal property, shall be done in a distinctive manner so that
manufactured structures may be readily distinguished from other property.
(4)
In lieu of listing manufactured structures on the assessment roll as real or
personal property, the assessor may list manufactured structures in a separate
section of the assessment roll. In any county where such separate listing of
manufactured structures is made the manufactured structures assessed as real
property under ORS 308.875 shall bear a distinctive designation so that it can
be identified with the real property upon which it is located. In like manner
the real property upon which the manufactured structure is situated shall bear
a distinctive designation so that it can be identified with the manufactured
structure. Where a homestead exemption is granted to a manufactured structure
assessed as real property under ORS 308.875, which manufactured structure is
listed on a portion of the assessment roll separate from the real property, the
exempt amount shall apply first to the value of the manufactured structure, and
any remainder shall apply to the parcel of land upon which it is situated.
(5)
The Department of Revenue may by rule require that the assessment roll include
information in addition to that required by subsections (1) and (2) of this
section. [Amended by 1957 c.324 §2; 1963 c.270 §1; 1963 c.541 §43; 1965 c.344 §1;
1967 c.568 §1; 1971 c.529 §13; 1971 c.568 §1; 1971 c.747 §16; 1977 c.718 §6;
1979 c.692 §3; 1981 c.804 §36; 1983 s.s. c.5 §3; 1985
c.350 §1; 1985 c.613 §7; 1991 c.459 §91; 1997 c.541 §155; 1999 c.579 §4]
308.217 Form of assessment and tax rolls;
obtaining descriptions of property. (1) For
purposes of assessment and taxation, the assessment roll and the tax roll of
each county shall be deemed one continuous record. They shall be made up in
regular and orderly form, with appropriate headings for assessment of
properties, extensions of tax levies, for payments, foreclosures, redemptions,
issuance of deeds and other entries as contemplated by law. The rolls shall be
in an acceptable form of record keeping, approved by the Department of Revenue,
which may be, but is not limited to, bound volumes, numbered loose-leaf sheets,
systematic punch cards or magnetic tape. Both rolls may be prepared as
continuing rolls, covering two or more years, but all proceedings in the
assessment and taxation of property for each year shall be separately exhibited
therein.
(2)
The records constituting the assessment roll may be combined with or separated
from the records constituting the tax roll. The records constituting each roll
may be divided, for convenience, between the assessor’s office and the tax
collector’s office, with or without duplication in whole or in part in either
office.
(3)
The owner of any real property shall, upon request of the assessor, furnish to
the assessor a description of the property from which its area can be computed
accurately and the location and boundary lines made certain. [1965 c.344 §3 (308.217,
308.219 and 308.221 enacted in lieu of 308.220)]
308.219 Assessment and tax rolls;
preparation; contents; availability to public; rules.
(1) This section applies if the assessment and tax rolls do not constitute a
written record that can be read by and is available to the public.
(2)
At the same time as the certification required under ORS 311.105 the assessor
shall print out the entire assessment and tax roll, including the roll as
prepared on September 25, with all corrections, changes and additions to the
roll that have occurred to the date the roll is delivered to the tax collector
pursuant to ORS 311.115.
(3)
The assessment and tax roll shall be printed out in full, as of the June 30
that is the end of the fiscal year for which the roll was prepared. As of each
June 30, thereafter, the tax collector shall print out those accounts not
collected in full or canceled as of the preceding June 30. The printout shall
contain a record of all payments, corrections, additions and changes that have
occurred since the date of the last printing of the roll.
(4)
The printouts required by subsection (3) of this section shall constitute the
roll or part thereof as of the date of the particular printout. Such printouts
and the source documents that are the basis for the roll shall be retained as
otherwise provided by law. The material that is not available to and cannot be
read by the general public and that otherwise constitutes the roll up to the
date of the printout may be destroyed one year after the printout is made.
(5)
Additional printouts shall be made by the assessor or tax collector as the
assessor or tax collector deems necessary for proper administration of the tax
laws.
(6)
The Department of Revenue may by rule require that the printouts include
information in addition to that required by subsections (2) and (3) of this
section.
(7)
Preparation of a microfiche record of the roll shall constitute a printout. [1965
c.344 §4 (308.217, 308.219 and 308.221 enacted in lieu of 308.220); 1975 c.780 §4;
1991 c.459 §92; 1997 c.541 §156; 2005 c.94 §44]
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.
(1) In preparing the assessment roll in any year, a county assessor shall
disregard changes or proposed changes described in subsections (3), (4) and (5)
of this section in the boundary lines of any taxing district levying ad valorem
property taxes if the description and map showing changes or proposed changes
are not filed in final approved form, in accordance with and at the time
required by subsection (2) of this section.
(2)(a)
If a boundary change is made or proposed, the person, governing body, officer,
administrative agency or court that is or will be responsible for determining
whether the boundary change is final shall file with the county assessor and
the Department of Revenue the legal description of the change or proposed
change and an accurate map showing the change or proposed change in final
approved form, on or before March 31 of the assessment year to which the
boundary change applies.
(b)(A)
Except as otherwise provided in subparagraph (B) of this paragraph, the legal
description of the boundary change must consist of a series of courses in which
the first course starts at a point of beginning and the final course ends at
the point of beginning. Each course must be identified by bearings and
distances and, when available, refer to deed lines, deed corners and other
monuments, or, in lieu of bearings and distances, be identified by reference
to:
(i) Township, range, section or section subdivision lines of
the United States Public Land Survey System.
(ii)
Survey center line or right of way lines of public roads, streets or highways.
(iii)
Ordinary high water or ordinary low water of tidal lands.
(iv)
Right of way lines of railroads.
(v)
Any line identified on the plat of any recorded subdivision defined in ORS
92.010.
(vi)
Donation land claims.
(vii)
Line of ordinary high water and line of ordinary low water of rivers and
streams, as defined in ORS 274.005, or the thread of rivers and streams.
(B)
In lieu of the requirements of subparagraph (A) of this paragraph, boundary
change areas conforming to areas of the United States Public Land Survey System
may be described by township, section, quarter-section or quarter-quarter section,
or if the areas conform to subdivision lots and blocks, may be described by lot
and block description.
(c)
The county assessor or the department shall provide a map to the person, body,
officer or agency making the filing within 14 days after the filing body
notifies the assessor and department that a boundary change is being proposed.
Upon receipt, the filing body shall accurately enter the boundary line on the
map.
(d)
The description and map must be filed in final approved form on or before March
31 of the assessment year to which the boundary change applies. Proposed
changes must be certified to the county assessor and the department in the same
manner as changes. If the taxing district is located in more than one county,
the description and map shall be filed with the assessor in each county and
with the department within the time provided in this subsection.
(3)
For purposes of this section, boundary change means the change that occurs in
the boundaries of a district by reason of:
(a)
The formation of a new district;
(b)
The consolidation or merger of two or more districts or parts thereof;
(c)
The annexation of territory by a district;
(d)
The withdrawal of territory from a district; or
(e)
The dissolution of a district.
(4)
For purposes of this section, the establishment of tax zones within a district
constitutes a boundary change.
(5)
For purposes of this section, a proposed change means a boundary change that
has not become final or effective on or before March 31 and that:
(a)
Is certain to become final or effective before July 1 of the same year; or
(b)
Is subject to voter approval in an election held before July 1 of the same year
and that becomes final or effective before July 1 of the same year.
(6)
Each description and map filed under subsection (2) of this section shall be
submitted to the Department of Revenue and approved or disapproved within 30
days of receipt.
(7)
Within five days of its determination, the Department of Revenue shall provide
notice of its approval or disapproval under subsection (6) of this section to
each county assessor with whom a filing has been made and to the filing body.
If the description or map is disapproved, the department shall explain what
steps must be taken to correct the description or map, and shall cooperate with
the filing body in helping it meet the requirements of this section, and
whenever possible, the filing deadline of March 31. Corrected descriptions and
maps must then be resubmitted to the department, and approved, and filed with the
assessor or assessors.
(8)
The filing of the description and map under this section is for assessment and
taxation purposes only and does not affect or relate to filing for any other
purpose. [Amended by 1965 c.411 §1; 1969 c.151 §1; 1973 c.501 §1; 1975 c.595 §1;
1981 c.804 §38; 1983 c.426 §1; 1991 c.459 §94; 1997 c.541 §157; 2001 c.246 §11;
2001 c.553 §8; 2010 c.29 §1; 2011 c.204 §1]
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. Appraisals of real property
shall be performed by an appraiser registered under ORS 308.010. [1955 c.575 §2;
1979 c.689 §11; 1991 c.5 §23; 1991 c.459 §96]
308.232 Property to be valued at 100
percent real market value and assessed at assessed value. All
real or personal property within each county not exempt from ad valorem
property taxation or subject to special assessment shall be valued at 100
percent of its real market value. Unless the property is subject to maximum
assessed value adjustment under ORS 308.149 to 308.166, the property shall be
assessed at the property’s assessed value determined under ORS 308.146. [1953
c.701 §2; 1959 c.519 §1; 1961 c.243 §1; 1967 c.293 §6; 1979 c.241 §33; 1981
c.804 §39; 1985 c.613 §8; 1991 c.459 §97; 1997 c.541 §159]
308.233 Use of sales data for physical
appraisal. (1) For purposes of making a physical
appraisal of property for ad valorem property taxation, in arriving at the value
level for the property, any sales data used shall be examined, analyzed,
adjusted and otherwise utilized in such a manner that the value level
determined for the property is substantially equivalent to the value level that
would be determined if the sales data utilized was the same sales data, and was
examined, analyzed, adjusted and otherwise utilized in the same manner as the
sales data utilized in making the certified ratio study under ORS 309.200.
(2)
The purpose of this section is to achieve equality and uniformity in assessed
values between properties that are physically appraised and those that are not
physically appraised, but subject to trending or indexing for the particular
assessment year. [1979 c.241 §51; 1989 c.330 §15; 1991 c.459 §98; 1997 c.541 §160]
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.
The county assessors shall preserve in their respective offices records to show
when each parcel of real property was last appraised. Each parcel of real
property shall be appraised using a method of appraisal approved by the
Department of Revenue by rule. [1955 c.575 §1; 1967 c.105 §1; 1967 c.293 §8;
1997 c.541 §161]
308.235 Valuation of land.
(1) Taxable real property shall be assessed by a method which takes into
consideration:
(a)
The applicable land use plans, including current zoning and other governmental
land use restrictions;
(b)
The improvements on the land and in the surrounding country and also the use,
earning power and usefulness of the improvements, and any rights or privileges
attached thereto or connected therewith; and
(c)
The quality of the soil, and the natural resources in, on or connected with the
land, its conveniences to transportation lines, public roads and other local
advantage of a similar or different kind.
(2)
If land is situated within an irrigation, drainage, reclamation or other
improvement district, the value of the land shall not be considered to be
increased until the construction and improvement of the district have been
completed to the point that water may be delivered to or removed from the land,
as the case may be. [Amended by 1953 c.701 §2; 1957 c.324 §4; subsection (2)
enacted as 1967 c.601 §12; 1969 c.601 §14; 1975 c.671 §1; 1981 c.804 §40]
308.236 Land values to reflect presence of
roads; roads not assessed; exception for certain timber roads.
(1) The availability, usefulness and cost of using roads, including all roads
of the owner of land or timber and all roads that the owner has the right to
use, shall be taken into consideration in determining the real market value of
land.
(2)
Farm or grazing land roads and forest roads themselves, except principal
exterior timber access roads, shall not be appraised, valued or assessed and
they shall not be classed as improvements under ORS 308.215. The underlying
land upon which roads are constructed shall be assessed if it is otherwise
subject to assessment.
(3)
As used in this section:
(a)
“Road” includes fills, ballast, bridges, culverts, drains, surfacing and other
appurtenances of a like kind commonly associated with roads but excludes
railroads.
(b)
“Principal exterior timber access roads” means those portions of high standard
main-line private roads that provide access from a conversion center or public
way to the exterior boundary of the principal forest area served by the road. A
high standard main-line private road is a permanent road of two lanes or more
that is paved or macadamized or that has a fine-gravel surface that is
permanently and continuously maintained. [1963 c.230 §2; 1977 c.892 §35; 1987
c.305 §7; 1989 c.1083 §8; 1991 c.459 §99; 1999 c.1078 §62; 2003 c.46 §16; 2003
c.621 §80]
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. (1) Real property may be described by
giving the subdivision according to the United States survey when coincident
with the boundaries thereof, or by lots, blocks and addition names, or by
giving the boundaries thereof by metes and bounds, or by reference to the book
and page of any public record of the county where the description may be found,
or in such other manner as to cause the description to be capable of being made
certain. Initial letters, abbreviations, figures, fractions and exponents, to
designate the township, range, section or part of a section, or the number of
any lot or block or part thereof, or any distance, course, bearing or
direction, may be employed in any such description of real property.
(2)
If the owner of any land is unknown, such land may be assessed to “unknown
owner,” or “unknown owners.” If the property is correctly described, no
assessment shall be invalidated by a mistake in the name of the owner of the
real property assessed or by the omission of the name of the owner or the entry
of a name other than that of the true owner. Where the name of the true owner,
or the owner of record, of any parcel of real property is given, the assessment
shall not be held invalid on account of any error or irregularity in the
description if the description would be sufficient in a deed of conveyance from
the owner, or is such that, in an action to enforce a contract to convey
employing such description, a court with jurisdiction to grant equitable
remedies would hold it to be good and sufficient.
(3)
Any description of real property which conforms substantially to the
requirements of this section shall be a sufficient description and designation
in all proceedings of assessment for taxation, levy and collection of taxes,
foreclosure and sale for delinquent taxes or assessments, and in any other
proceeding related to or connected with the taxation of such property. [Amended
by 1957 c.324 §5; 1979 c.284 §135; 1993 c.19 §7]
308.242 Assessor’s authority to change
roll after September 25 limited; when changes permitted; stipulations.
(1) The assessor may not make changes in the roll after September 25 of each
year except as provided in subsections (2) and (3) of this section or as
otherwise provided by law.
(2)
After the assessment roll has been certified and on or before December 31, the
assessor may make changes in valuation judgment that result in a reduction in
the value of property, if so requested by the taxpayer or upon the assessor’s
own initiative. Corrections under this section to accounts appraised by the
Department of Revenue pursuant to ORS 306.126 and 308.505 to 308.665 may not be
made without the approval of the department.
(3)(a)
If a petition for reduction has been filed with the board of property tax
appeals, the assessor may change the roll if the assessor and the petitioner
stipulate to a change in valuation judgment that results in a reduction in
value. The stipulation may be made at any time up until the convening of the
board.
(b)
Stipulations agreed to by the assessor and the petitioner under this subsection
shall be delivered to the clerk of the board prior to the convening of the
board.
(c)
As used in this subsection, “stipulation” means a written agreement signed by
the petitioner and the assessor that specifies a reduction in value to be made
to the assessment and tax roll.
(4)
Any change in value made under subsection (2) or (3) of this section shall be
made in the manner specified in ORS 311.205 and 311.216 to 311.232. [1957 c.324
§7; 1981 c.804 §40a; 1983 s.s. c.5 §4; 1991 c.459 §100;
1993 c.270 §27; 1997 c.541 §162; 2001 c.423 §1; 2003 c.36 §1; 2007 c.590 §1]
308.245 Maps; taxpayers’ index.
(1) The assessor of each county shall maintain a set of maps upon which are
outlined the boundaries of each land parcel subject to separate assessment
within the county, with the parcel’s tax lot or account number shown on the parcel.
In addition, the assessor may show on the maps the code area boundaries and the
assigned code area numbers.
(2)
The assessor shall also make a diagram or drawing of all property within the
county of the assessor submitted to the provisions of ORS 100.005 to 100.910,
and shall note thereon the assigned account or tax lot number.
(3)
The assessor shall maintain an index of the names of every taxpayer against
whom any tax is charged in the county, in alphabetical order with reference to
the first three letters of the surname of taxpayers who have surnames, and of
the first names of any others. The index shall be indexed to the assessment
rolls and the place therein where the assessment of such taxpayer is found.
(4)
The maps and the index provided for in this section shall be public records. [Amended
by 1963 c.541 §44; 1965 c.344 §7]
308.250 Valuation and assessment of
personal property; cancellation of assessment in certain cases; verified
statements; indexing. (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)(a)
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 property required to be reported under ORS 308.290 for that
year.
(b)
If, in a county with a population of more than 340,000, the total assessed
value of all manufactured structures taxable as personal property under ORS
308.875 of any taxpayer is less than $12,500 in any assessment year, the county
assessor shall cancel the ad valorem tax assessment for the manufactured
structures for that year.
(3)
In any assessment year or years following an assessment year for which taxes
are canceled under subsection (2)(a) 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 in subsection (2)(a) and (b) of this section
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 under subsection (2)(a) or (b) of this section 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. [Amended by 1953 c.349 §3; 1959
c.553 §1; 1965 c.429 §3; 1971 c.529 §34; 1971 c.610 §1; 1973 c.62 §1; 1979
c.529 §3; 1979 c.692 §4; 1981 c.804 §41; 1985 c.422 §1; 1985 c.613 §9; 1991
c.459 §101; 1993 c.813 §1; 1995 c.513 §4; 1997 c.541 §163; 1997 c.819 §1; 2001
c.479 §1; 2003 c.63 §1; 2007 c.613 §2; 2010 c.69 §1]
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. (1) Watercraft of water transportation
companies shall be assessed as provided in ORS 308.505 to 308.665.
(2)
Watercraft described in ORS 308.260 shall be assessed as provided in ORS
308.260.
(3)
The following watercraft shall be exempt from taxation:
(a)
Watercraft not owned or operated by water transportation companies, as
described in ORS 308.515, and that are customarily engaged in the
transportation of persons or property for hire wholly outside the boundaries of
this state.
(b)
Watercraft owned or operated by water transportation companies, as described in
ORS 308.515, and not assessed by the Department of Revenue, that are
customarily engaged in the transportation of persons or property for hire
wholly or in part outside the boundaries of this state. The exemption under
this paragraph does not apply to watercraft that engage in the transportation
for hire of persons on offshore trips that originate and terminate at the same
port, and that have a valid marine document issued by the United States Coast
Guard or any other federal agency that succeeds the United States Coast Guard
in the duty of issuing marine documents.
(c)
The assessed value of the property of a water transportation company, as
described in ORS 308.515, that is not subject to assessment by the Department
of Revenue under the provisions of ORS 308.550 (3).
(4)(a)
Watercraft over 16 feet in length in the process of original construction, or
undergoing major remodeling, renovation, conversion, reconversion or repairs on
January 1 are exempt from taxation. For the purposes of this subsection, the
term “major” shall include all remodeling, renovation, conversion, reconversion
or repairs to a watercraft in which the expenditures for parts, materials,
labor and accessorial services exceed 10 percent of the market value of the
watercraft immediately prior to the remodeling, renovation, conversion,
reconversion or repairs.
(b)
Watercraft subject to assessment by the Department of Revenue under ORS 308.505
to 308.665 are exempt under paragraph (a) of this subsection only if on or
before the due date for filing the statement described in ORS 308.520 for the
year for which exemption is claimed, the owner or operator files with the
department sufficient documentary evidence that the property qualifies for the
exemption.
(c)
The owner or operator of watercraft subject to local assessment shall file the
documentary evidence required under paragraph (b) of this subsection with the
county assessor on or before April 1 of the year for which exemption is
claimed.
(5)
All other watercraft not otherwise specifically exempt from taxation nor
licensed in lieu thereof shall be assessed in the county in which they are
customarily moored when not in service or if there is no customary place of
moorage in the county in which their owner or owners reside or, if neither situs applies, then in the county in which any one of the
owners maintains a place of business.
(6)
Watercraft described in subsection (5) of this section shall be assessed at
assessed value, except as follows:
(a)
Ships and vessels whose home ports are in the State of Oregon and that ply the
high seas or between the high seas and inland water ports or terminals shall be
assessed at four percent of the assessed value thereof.
(b)
Vessels that are self-propelled, offshore oil drilling rigs whose home ports
are in the State of Oregon shall be assessed at four percent of the assessed
value thereof.
(c)
All other ships and vessels whose home ports are in the State of Oregon shall
be assessed at 40 percent of the assessed value thereof.
(7)
The assessor shall cancel the assessment in whole or proportionate part on all
parts and materials in the inventory of shipyards and ship repair facilities as
of January 1 of the assessment year, but only upon receipt prior to April 1 of
the assessment year of sufficient documentary proof that prior to April 1 of
the assessment year the parts or materials so assessed were physically attached
to or incorporated in watercraft undergoing major remodeling, renovation,
conversion, reconversion or repairs as described in subsection (4) of this
section, within the boundaries of this state. [1957 c.342 §2 (enacted in lieu
of 308.110 and 308.255); 1965 c.431 §1; 1967 c.293 §32; 1987 c.347 §1; 1991
c.459 §103; 1993 c.18 §69; 1993 c.270 §29; 1997 c.541 §164; 1999 c.398 §1; 2005
c.94 §45]
308.260 Watercraft used for reduction or
processing of deep-sea fish; machinery and equipment; assessment; taxation.
(1) Any ship, vessel or other watercraft shall be assessed and taxed in the
manner provided in this section if:
(a)
On or after January 1 of any assessment year, the ship, vessel or other
watercraft is docked or moored in any waters subject to the jurisdiction of the
State of Oregon; and
(b)
The ship, vessel or other watercraft is employed or used as a plant for the
reduction or processing, but excluding canning, of deep-sea fish.
(2)
Immediately on docking or mooring, the owner or person in charge of a ship,
vessel or other watercraft described in subsection (1) of this section shall
notify the county assessor. The county assessor shall assess it, together with
all machinery and equipment thereon, at its assessed value determined under ORS
308.146 and 308.232. Upon determination of value, the owner or person in charge
shall:
(a)
Pay the exact amount of taxes, special assessments, fees and charges, if the
assessor is able to compute the exact amount; or
(b)
If the assessor is unable to compute the exact amount at the time the property
is assessed, either pay to the tax collector the amount estimated by the
assessor to be needed to pay the taxes, special assessments, fees and other
charges to become due, or deposit with the tax collector a bond with a good and
sufficient undertaking in the amount that the assessor considers adequate to
ensure payment of the taxes to become due. The bond amount may not exceed twice
the amount of the taxes, special assessments, fees and other charges computed
by the assessor under this subsection.
(3)
It shall be unlawful to operate a floating reduction or processing plant until
the county assessor has been notified and the tax paid as provided in this
section. If the owner or person in charge fails to notify the assessor, or
proceeds to operate the plant before full payment of the tax, the owner or
person in charge shall forfeit to the county, for the use of the several taxing
jurisdictions interested, a sum equal to twice the amount of the tax. The
forfeiture may be recovered by the assessor in an action brought in the name of
the county in any court having jurisdiction over the action. In the action, the
penalty shall be preferred before all other debts or claims.
(4)
No mistake in the name of the owner of any floating reduction or processing
plant shall affect the right to collect the tax or to recover the penalty under
this section.
(5)
The county assessor is authorized to levy, collect and remit to the tax
collector, or the tax collector is authorized to collect, taxes under
conditions described in this section. Either the assessor or tax collector is
authorized to allow any discount or rebate otherwise provided by law for
payment of taxes before the regular due date or dates. ORS 311.370 shall apply
to all taxes collected before the regular due date or dates.
(6)
Appeals of assessments of floating reduction or processing plants shall:
(a)
Be heard by the county board of property tax appeals in the same manner as
assessments of other properties are appealed; and
(b)
Be made as provided in ORS 308.146 and 308.232. [Amended by 1975 c.780 §5; 1979
c.350 §4; 1981 c.804 §42; 1991 c.459 §104; 1993 c.270 §30; 1997 c.541 §165;
2005 c.94 §46]
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. The assessor of each county
shall, immediately after January 1 of each year, obtain from the Department of
State Lands, from each other state agency holding title to real property and
from the appropriate agency of the United States, lists of public lands sold,
or contracted to be sold, and of final certificates issued for lands in the county
of the assessor during the year ending at 1:00 a.m. of such January 1. The
assessor shall place such lands upon the assessment roll. The Department of
State Lands and each other state agency holding title to real property shall
certify to the assessor a list or lists of all public lands in the county sold
by it, or contracted to be sold, during such year. [Amended by 1967 c.421 §198;
1991 c.459 §105; 1997 c.541 §166]
308.275 Use of reproduction cost or prices
and costs in determining assessed values. (1)
The Department of Revenue shall prescribe a base in terms of the construction
costs of a specified year for the computation of reproduction costs.
(2)
If any county assessor uses reproduction costs as one of the means of
determining the assessed value of real or personal property, the reproduction
costs shall be computed on the basis of the construction costs of the year so
specified by the Department of Revenue.
(3)
If any county assessor uses the prices and costs prevailing in any year as a
basis for determining assessed values for any classes of property, the prices
and costs for the same year shall be applied uniformly in the assessment of all
property of the same class in the county. [Amended by 1981 c.804 §43; 1985
c.613 §19; 1991 c.459 §106; 1997 c.541 §167]
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. Every county assessor may
require any taxpayer to furnish a list of all the taxable real and personal
property owned by, or in the possession of the taxpayer and situated in the
county. The list shall be signed by the taxpayer, or the managing agent or
officer, and shall be verified by oath. Only information that will aid the
assessor in arriving at the maximum assessed value, assessed value and real
market value shall be required in the list. [Amended by 1971 c.574 §1; 1981
c.804 §48; 1991 c.459 §107; 1997 c.541 §168]
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. (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 (2)(a),
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. [Amended by 1953 c.218 §2; 1961 c.683 §2; 1963 c.436 §1; 1965
c.16 §1; 1967 c.50 §1; 1971 c.568 §2; 1971 c.574 §2; 1975 c.789 §12; 1977 c.124
§6; 1977 c.774 §24; 1979 c.286 §14; 1981 c.623 §2; 1981 c.804 §49; 1987 c.312 §3;
1991 c.191 §5; 1991 c.459 §108; 1993 c.726 §56; 1993 c.813 §2; 1995 c.609 §3;
1997 c.154 §30; 1997 c.541 §169; 1997 c.819 §2; 2001 c.479 §2; 2003 c.541 §1;
2005 c.94 §47; 2007 c.226 §1; 2007 c.227 §1; 2007 c.613 §1a; 2007 c.824 §1;
2009 c.455 §2; 2010 c.69 §3; 2011 c.204 §2]
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 addit