Chapter 308 — Assessment
of Property for Taxation
ORS sections in this chapter were
amended or repealed by the Legislative Assembly during its 2012 regular
session. See the table of ORS sections amended or repealed during the 2012
regular session: 2012 A&R Tables
New sections of law were added by
legislative action to this ORS chapter or to a series within this ORS chapter
by the Legislative Assembly during its 2012 regular session. See sections in
the following 2012 Oregon Laws chapters: 2012
Session Laws 0103
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 additions or retirements made since the prior January 1,
indicating the book cost and the date of acquisition or retirement. Each return
shall contain the name, assumed business name, if any, and address of the owner
of the personal property and, if it is a partnership, the name and address of
each general partner or, if it is a corporation, the name and address of its
registered agent.
(b)
Each return of real property shall contain a full listing of the several items
or parts of the property specified by the county assessor and a statement
exhibiting their real market value. Each return shall contain a listing of the
additions and retirements made during the year indicating the book cost, book
value of the additions and retirements or the appraised real market value of
retirements as specified in the return by the assessor.
(c)
There shall be annexed to each return the affidavit or affirmation of the
person making the return that the statements contained in the return are true.
All returns shall be in a form that the county assessor, with the approval of
the Department of Revenue, may prescribe.
(4)
All returns shall be filed on or before March 1 of each year, but the county
assessor or the Department of Revenue may grant an extension of time to April
15 within which to file the return as provided by subsection (6), (7) or (8) of
this section.
(5)(a)
In lieu of the returns required under subsection (1)(a) or (2) of this section,
every person and the managing agent or officer of any business, firm,
corporation or association owning or having in possession or under control
taxable real and personal property that is either principal industrial property
or secondary industrial property as defined in ORS 306.126 (1) and is appraised
by the Department of Revenue shall file a combined return of the real and
personal property with the department.
(b)
The contents and form of the return shall be as prescribed by rule of the
department. Any form shall comply with ORS 308.297. Notwithstanding ORS
308.875, a manufactured structure that is a part of an industrial property
shall be included in a combined return.
(c)
In order that the county assessor may comply with ORS 308.295, the department
shall provide a list to the assessor of all combined returns that are required
to be filed with the department under this subsection but that were not filed
on or before the due date or within the time allowed by an extension.
(d)
If the department has delegated appraisal of the property to the county
assessor under ORS 306.126 (3), the department shall notify the person
otherwise required to file the combined return under this subsection as soon as
practicable after the delegation that the combined return is required to be
filed with the assessor.
(e)
Notwithstanding subsection (2) of this section, a combined return of real and
personal property that is industrial property appraised by the department shall
be filed with the department on or before March 1 of the year.
(6)(a)
Any person required to file a return under subsection (5) of this section may
apply to the Department of Revenue for an extension of time to April 15, within
which to file the return.
(b)
Extensions granted under this subsection may be based on a finding by the
department that:
(A)
Good or sufficient cause exists for granting an extension for the property tax
year of the return; or
(B)
Granting an extension enhances the accuracy of the filing by the taxpayer and
long-term voluntary compliance. An extension granted under this subparagraph
shall continue in effect for each subsequent property tax year until the
taxpayer cancels the extension or the department revokes the extension.
(c)
An extension granted under this subsection shall apply to returns required to
be filed under subsection (5) of this section with either the county assessor
or the department.
(d)
The department shall notify assessors in affected counties when the department
grants extensions under this subsection.
(7)(a)
Except as provided in subsection (6) of this section, any person required to
file a return with the county assessor under this section may apply to the
assessor for an extension of time to April 15 within which to file the return.
(b)
Extensions granted under this subsection may be based on a finding by the
assessor that:
(A)
Good or sufficient cause exists for granting an extension for the property tax
year of the return; or
(B)
Granting an extension enhances the accuracy of the filing by the taxpayer and
long-term voluntary compliance. An extension granted under this subparagraph
shall continue in effect for each subsequent property tax year until the
taxpayer cancels the extension or the assessor revokes the extension.
(8)(a)
Any person required to file returns in more than one county may apply to the
Department of Revenue for an extension of time to April 15 within which to file
the returns. The department may grant extensions to a person required to file returns
in more than one county.
(b)
Extensions granted under this subsection may be based on a finding by the
department that:
(A)
Good or sufficient cause exists for granting an extension for the property tax
year of the return; or
(B)
Granting an extension enhances the accuracy of the filing by the taxpayer and
long-term voluntary compliance. An extension granted under this subparagraph
shall continue in effect for each subsequent property tax year until the
taxpayer cancels the extension or the department revokes the extension.
(c)
Whenever the department grants an extension to a person required to file
returns in more than one county, the department shall notify the assessors in
the counties affected by the extensions.
(9)
The Department of Revenue shall, by rule, establish procedures and criteria for
granting, denying or revoking extensions under this section after consultation
with an advisory committee selected by the department that represents the
interests of county assessors and affected taxpayers.
(10)
A return is not in any respect controlling on the county assessor or on the
Department of Revenue in the assessment of any property. On any failure to file
the required return, the property shall be listed and assessed from the best
information obtainable from other sources.
(11)(a)
All returns filed under the provisions of this section and ORS 308.525 and
308.810 are confidential records of the Department of Revenue or the county
assessor’s office in which the returns are filed or of the office to which the
returns are forwarded under paragraph (b) of this subsection.
(b)
The assessor or the department may forward any return received in error to the
department or the county official responsible for appraising the property
described in the return.
(c)
Notwithstanding paragraph (a) of this subsection, a return described in
paragraph (a) of this subsection may be disclosed to:
(A)
The Department of Revenue or its representative;
(B)
The representatives of the Secretary of State or to an accountant engaged by a
county under ORS 297.405 to 297.555 for the purpose of auditing the county’s
personal property tax assessment roll (including adjustments to returns made by
the Department of Revenue);
(C)
The county assessor, the county tax collector, the assessor’s representative or
the tax collector’s representative for the purpose of:
(i)
Collecting delinquent real or personal property taxes; or
(ii)
Correctly reflecting on the tax roll information reported on returns filed by a
business operating in more than one county or transferring property between
counties in this state during the tax year;
(D)
Any reviewing authority to the extent the return being disclosed relates to an
appeal brought by a taxpayer;
(E)
The Division of Child Support of the Department of Justice or a district
attorney to the extent the return being disclosed relates to a case for which
the Division of Child Support or the district attorney is providing support
enforcement services under ORS 25.080; or
(F)
The Legislative Revenue Officer for the purpose of preparation of reports,
estimates and analyses required by ORS 173.800 to 173.850.
(d)
Notwithstanding paragraph (a) of this subsection:
(A)
The Department of Revenue may exchange property tax information with the
authorized agents of the federal government and the several states on a
reciprocal basis, or with county assessors, county tax collectors or authorized
representatives of assessors or tax collectors.
(B)
Information regarding the valuation of leased property reported on a property
return filed by a lessor under this section may be disclosed to the lessee or
other person in possession of the property. Information regarding the valuation
of leased property reported on a property return filed by a lessee under this section
may be disclosed to the lessor of the property.
(12)
If the assessed value of any personal property in possession of a lessee is
less than the maximum amount of the assessed value of taxable personal property
for which ad valorem property taxes may be canceled under ORS 308.250, the
person in possession of the roll may disregard an election made under
subsection (1)(a) of this section and assess the owner or lessor of the
property.
308.292 [1955
c.233 §1; 1957 c.542 §1; repealed by 1979 c.692 §13]
308.295 Penalties for failure to file real
property or combined return on time; notice; waiver of penalty.
(1) Each person, business, firm, corporation or association required by ORS
308.290 to file a return, other than a return reporting only taxable personal
property, who or which has not filed a return within the time fixed in ORS
308.290 or as extended, is delinquent.
(2)
A delinquent taxpayer, except a taxpayer described in subsection (3) of this
section, is subject to a penalty of $1 for each $1,000 (or fraction thereof) of
assessed value of the property as determined under ORS 308.146, but the penalty
may not be less than $10 or more than $250.
(3)
A delinquent taxpayer required by ORS 308.290 to file a return reporting
principal or secondary industrial property, as defined in ORS 306.126, is
subject to a penalty of $10 for each $1,000 (or fraction thereof) of assessed
value of the property as determined under ORS 308.146, but the penalty may not
be less than $10 or more than $5,000.
(4)
If a delinquency penalty provided in this section is imposed, the tax statement
for the year in which the penalty is imposed shall reflect the amount of the
penalty and shall constitute notice to the taxpayer.
(5)(a)
Unless the penalty is the subject of an appeal under ORS 311.223, the county
board of property tax appeals, upon application of the taxpayer, may waive the
liability:
(A)
For all or a portion of the penalty upon a proper showing of good and
sufficient cause; or
(B)
For all of the penalty if the year for which the return was filed was both the
first year that a return was required to be filed by the taxpayer and the first
year for which the taxpayer filed a return.
(b)
Unless the taxpayer files a timely application in the same manner as an appeal
under ORS 309.100, the board may not consider an application made under this
subsection.
(c)
An appeal may not be taken from the determination of the board under this
subsection.
(6)
If the board waives all or a portion of a penalty already imposed and entered
on the roll, the person in charge of the roll shall cancel the waived penalty
and enter the cancellation on the roll as an error correction under ORS 311.205
and, if the waived penalty has been paid, it shall be refunded without interest
under ORS 311.806.
(7)(a)
Upon application of the taxpayer, the assessor may waive the liability for
property tax late filing penalties under this subsection if the taxpayer:
(A)
Has never filed a personal property tax return in this state;
(B)
Has failed to file a property tax return for one or more consecutive years;
(C)
Has not previously received relief from property tax late filing penalties
under this subsection; and
(D)
Files an application for relief from property tax late filing penalties that
satisfies the requirements of paragraph (b) of this subsection.
(b)
An application for relief from property tax late filing penalties shall include
a statement by the taxpayer setting forth the basis for relief from property
tax late filing penalties and a statement under oath or affirmation that the
basis for relief from property tax late filing penalties as stated in the
application is true.
(c)
The county assessor may allow the application for relief from property tax late
filing penalties if the assessor finds the reasons given by the taxpayer in the
application are sufficient to excuse the failure to file the property tax
returns at issue in the application. If the assessor allows the application,
the assessor may deny or grant relief from property tax late filing penalties
in whole or in part. The determination of the assessor whether to grant the
application or deny the application in whole or in part and whether to permit
the taxpayer to pay the owing tax penalties, if any, in installments is final.
The assessor shall notify the taxpayer of the decision.
(d)
Nothing in this subsection affects the obligation of the taxpayer to file
property tax returns or to pay property taxes owing from the current or
delinquent tax years. [Amended by 1963 c.436 §2; 1967 c.405 §1; 1969 c.280 §1;
1971 c.472 §2; 1981 c.804 §50; 1983 c.604 §1; 1985 c.162 §4; 1985 c.318 §1;
1989 c.330 §1; 1991 c.459 §109a; 1997 c.541 §170; 1997 c.819 §6; 1999 c.655 §3;
2001 c.303 §2; 2003 c.317 §2; 2007 c.451 §1; 2007 c.824 §2]
308.296 Penalty for failure to file return
reporting only personal property; notice; waiver of penalty.
(1) Each person, business, firm, corporation or association required by ORS
308.290 to file a return reporting only taxable personal property, who or which
has not filed a return within the time fixed in ORS 308.290 or as extended,
shall be subject to a penalty as provided in this section.
(2)
A taxpayer who files a return to which this section applies after March 1, or
after April 15, if the taxpayer received an extension, but on or before June 1,
is subject to a penalty equal to five percent of the tax attributable to the
taxable personal property of the taxpayer.
(3)
A taxpayer who files a return to which this section applies after June 1, but
on or before August 1, is subject to a penalty equal to 25 percent of the tax
attributable to the taxable personal property of the taxpayer.
(4)
After August 1, a taxpayer who files a return to which this section applies or
who fails to file a return shall be subject to a penalty equal to 50 percent of
the tax attributable to the taxable personal property of the taxpayer.
(5)
If a delinquency penalty provided in this section is imposed, the tax statement
for the year in which the penalty is imposed shall reflect the amount of the penalty
and shall constitute notice to the taxpayer.
(6)(a)
Unless the penalty is the subject of an appeal under ORS 311.223, the county
board of property tax appeals, upon application of the taxpayer, may waive the
liability:
(A)
For all or a portion of the penalty upon a proper showing of good and
sufficient cause; or
(B)
For all of the penalty if the year for which the return was filed was both the
first year that a return was required to be filed by the taxpayer and the first
year for which the taxpayer filed a return.
(b)
Unless the taxpayer files a timely application in the same manner as an appeal
under ORS 309.100, the board may not consider an application made under this
subsection.
(c)
An appeal may not be taken from the determination of the board under this
subsection.
(7)
If the board waives all or a portion of a penalty already imposed and entered
on the roll, the person in charge of the roll shall cancel the waived penalty
and enter the cancellation on the roll as an error correction under ORS 311.205
and, if the waived penalty has been paid, it shall be refunded without interest
under ORS 311.806.
(8)(a)
Upon application of the taxpayer, the assessor may waive the liability for
property tax late filing penalties under this subsection if the taxpayer:
(A)
Has never filed a personal property tax return in this state;
(B)
Has failed to file a property tax return for one or more consecutive years;
(C)
Has not previously received relief from property tax late filing penalties
under this subsection; and
(D)
Files an application for relief from property tax late filing penalties that
satisfies the requirements of paragraph (b) of this subsection.
(b)
An application for relief from property tax late filing penalties shall include
a statement by the taxpayer setting forth the basis for relief from property
tax late filing penalties and a statement under oath or affirmation that the
basis for relief from property tax late filing penalties as stated in the
application is true.
(c)
The county assessor may allow the application for relief from property tax late
filing penalties if the assessor finds the reasons given by the taxpayer in the
application are sufficient to excuse the failure to file the property tax
returns at issue in the application. If the assessor allows the application,
the assessor may deny or grant relief from property tax late filing penalties
in whole or in part. The determination of the assessor whether to grant the
application or deny the application in whole or in part and whether to permit
the taxpayer to pay the owing tax penalties, if any, in installments is final.
The assessor shall notify the taxpayer of the decision.
(d)
Nothing in this subsection affects the obligation of the taxpayer to file
property tax returns or to pay property taxes owing from the current or
delinquent tax years. [1997 c.819 §5; 1999 c.655 §1; 2001 c.303 §3; 2001 c.925 §14;
2003 c.63 §3; 2007 c.451 §2; 2007 c.824 §3]
308.297 Personal property returns to note
penalty for delinquency. Any personal property tax return
form given to a taxpayer by an assessor or the Department of Revenue shall
contain within it a printed notice, or be accompanied by a printed notice, of
the penalty, for delinquency in filing a personal property tax return. [1967
c.405 §2; 1985 c.604 §7]
308.300 Penalty for neglecting to file
real property or combined return with intent to evade taxation.
(1) Except as provided in subsection (2) of this section, any person, managing
agent or officer who, with intent to evade taxation, refuses or neglects to
make any return required by ORS 308.290 and to file it with the assessor or the
Department of Revenue within the time specified, or as extended, shall be
subject to a penalty of $10 for each day of the continuance of such refusal or neglect.
Such penalty may be recovered in a proper action brought in the name of the
county in any court of competent jurisdiction or as provided for a penalty for
delinquency.
(2)
This section does not apply to the failure to file a personal property return. [Amended
by 1991 c.459 §109; 1997 c.819 §7]
308.302 Disposition of penalties.
All penalties collected pursuant to ORS 308.030, 308.295, 308.296 or 308.300
shall be credited to the general fund of the county. [1953 c.49 §2; 1977 c.884 §31;
1999 c.655 §4]
308.305
[Repealed by 1955 c.610 §1]
308.309 [1955
c.488 §1; 1957 c.541 §1; 1959 c.81 §1; renumbered 321.955]
308.310 When list of persons issued electrical
permits supplied. The Electrical and Elevator
Board in the Department of Consumer and Business Services shall furnish any
county assessor upon request a complete list of those persons who have been
issued electrical permits in such county within one year of the date of the
request, together with the location of the electrical installations requested
thereby. The board shall have 30 days to prepare the list after the board has
received the request. [Amended by 1983 c.740 §88; 1987 c.414 §149; 1993 c.744 §107]
308.315
[Repealed by 1955 c.610 §1]
308.316 Examining witnesses, books and
records; reference of matter to department upon failure to produce records or
testify. (1) The county assessor, for the
purpose of ascertaining the correctness of any assessment or for the purpose of
making any assessment, and the officer having possession of the roll, for the
purpose of discovering any omitted value or property under ORS 311.216 to
311.232, may examine or cause to be examined by any agent or representative
designated by the assessor or officer any books, papers, records or memoranda
bearing on the value, possession, ownership or location of any property, and
may require the attendance of the taxpayer or any other person having knowledge
in the premises. The assessor may administer oaths to such persons, take their
testimony, and require proof material to the information requested. Examination
shall be made and testimony taken during regular business hours at the taxpayer’s
or person’s place of business in the county, or at another place convenient to
the parties.
(2)
If any person fails to permit the examination of any books, papers or documents
considered by the assessor to be pertinent to the investigation or inquiry
being made, or to testify to any matter in the premises, the assessor shall
refer the matter to the Department of Revenue, stating in full the facts
governing the request and refusal. The department may require the assessor to
present additional facts, or the department may conduct other inquiries
necessary to a consideration of the matter. If the department finds that the
examination should be made or the testimony taken, it shall take any action it
considers appropriate under the powers granted to it by law, including the
subpoenaing and examination of witnesses, books and papers pursuant to ORS
305.190, to the end that the property under consideration is ratably assessed
according to law.
(3)
For the purposes of this section the words “county assessor” or “assessor” mean
both the county assessor and the officer described in ORS 311.216 to 311.232
having possession of the roll. [1955 c.610 §2; 1981 c.804 §51]
308.320 Oath of assessor upon completion
of assessment roll. (1) Every county assessor, at
the time of the completion of the assessment roll, shall take and subscribe to
an oath in substantially the following language and form:
______________________________________________________________________________
State of Oregon )
) ss.
County of______ )
I, ___________, being the duly elected,
qualified and acting assessor of the above-named county, do solemnly swear that
I have diligently and to the best of my ability assessed all property in said
county, which by law I am permitted to assess; that I have not willfully or
knowingly omitted to assess any person or property, or valued over its assessed
value any property or class of property whatever.
______________________
Subscribed and sworn to before me this ___
day of_____, 2___.
__________________
__________________
(Signature and title of officer)
(Official
seal)
______________________________________________________________________________
(2) The oath shall forthwith be filed by
the assessor with the Department of Revenue with the Summaries of Assessments
and Levies Report.
(3) No assessor shall fail to make and
subscribe to the oath required by this section nor to file the oath with the
Department of Revenue. [Amended by 1981 c.804 §52; 1991 c.459 §110; 1997 c.541 §171]
308.325
Certificate of assessment to person assessed. Any
person assessed for any year may demand of the assessor an official certificate
of that fact. Upon the refusal of the assessor to give the certificate, the
assessor shall be fined $100, to be collected by the person demanding the
certificate in an action in the name of the party injured before any justice of
the peace in the county.
308.330
Duty of assessor to assess properly. No assessor
shall willfully or knowingly:
(1) Omit to assess any person or property
assessable.
(2) Assess any property or class of
property under or over its value, as provided in ORS 308.146. [Amended by 1981
c.804 §53; 1997 c.541 §172]
308.335
Department testing work of county assessors; supplementing assessment list;
special assessor. (1) The Department of Revenue,
upon its own volition or at the request of the county governing body, may
examine and test the work of county assessors at any time, and shall have and
possess all rights and powers of such assessors for the summoning of witnesses
and examination of persons and property, and for the discovery of property
subject to taxation.
(2) If the department ascertains that any
taxable property is omitted from the assessment list, or not assessed or valued
according to law, it shall bring that fact to the attention of the assessor of
the proper county in writing. If the assessor neglects or refuses to comply
with the request of the department to place the property on the assessment
list, or to correct the incorrect assessment or valuation, the department may
prepare a supplement to the assessment list, which supplement shall include all
property required by the department to be placed on the assessment list and all
corrections required to be made. The supplement shall be filed with the
assessor’s assessment list and shall thereafter constitute an integral part
thereof to the exclusion of all portions of the original assessment list
inconsistent therewith.
(3) If the department ascertains that the
work of a county assessor is not being carried out as provided by law, the
department shall notify the governing body of that fact by written report. If
applicable, the report shall contain recommendations for appointment of a
special assessor as provided under ORS 308.055. [Amended by 1989 c.796 §19;
1993 c.270 §32]
308.340
[1969 c.561 §4; 1971 c.747 §17; 1977 c.884 §7; 1979 c.241 §49; 1979 c.553 §9b;
1981 c.804 §54; repealed by 1991 c.459 §183]
308.341
Exemption for reduction in value by reason of comprehensive plan or zone
change; limited to tax years before 1997-1998; disqualification; treatment of
property first exempt in 1996-1997 tax year. (1) If
the real market value of any real property is reduced by reason of the adoption
of or a change in the comprehensive plan, zoning ordinance or zoning
designation for the property not at the request of the owner, the owner on the
date of the adoption or change may file a claim for exemption with the
assessor. The claim shall be filed on or before April 1 of any year, but not
later than two years after April 1 of the calendar year in which the real
market value was so reduced. The claim shall be on forms furnished by the
assessor and approved by the Department of Revenue.
(2) The assessor shall compute the
difference in real market value attributable to such reduction, between the
real market value of the property as of the July 1 assessment date for which
the real market value was so reduced, and the real market value as of the July
1 immediately prior to such reduction. Beginning in the year in which the claim
is filed and for four consecutive years thereafter, the assessor shall assess
the property at a value equal to the real market value of the property as of
July 1 less the difference in the real market value of the property
attributable to the reduction. In no case shall the taxable value be reduced
below zero. The assessor shall notify the person in whose name the property is assessed
of the amount of the reduction in value and of the approximate dollar amount of
tax reduction, based upon the tax rate extended against the property on the
last tax roll. The notice shall be mailed to the address of the person as
indicated on the claim for exemption.
(3) No claims for assessment under this
section may be filed for tax years beginning on or after July 1, 1997.
(4) All property assessed under this
section for the tax year beginning July 1, 1996, is disqualified from
assessment under this section for tax years beginning on or after July 1, 1997.
No additional taxes may be imposed as the result of a disqualification under
this subsection.
(5) In the case of property that was first
subject to assessment under this section for the tax year beginning July 1,
1996:
(a) The claim filed for the tax year
beginning July 1, 1996, shall be deemed to be a claim for the tax year
beginning July 1, 1995, and the adoption or change in the comprehensive plan,
zoning ordinance or zoning designation upon which the claim is based shall be
deemed to have occurred 12 months prior to the actual date of adoption or
change;
(b) The amount of the subtraction from
real market value for the tax year beginning July 1, 1996, shall also be
subtracted from the real market value of the property for the tax year
beginning July 1, 1995, to arrive at the property’s assessed value for the tax
year beginning July 1, 1995; and
(c) There shall be refunded an appropriate
amount of ad valorem property taxes for the tax year beginning July 1, 1995, to
reflect the assessed value of the property for the tax year beginning July 1,
1995, as determined under this subsection, plus interest. [1977 c.423 §1; 1981
c.804 §55; 1991 c.459 §111; 1997 c.541 §173]
Note:
308.341 was enacted into law by the Legislative Assembly but was not added to
or made a part of ORS chapter 308 by legislative action. See Preface to Oregon
Revised Statutes for further explanation.
308.342
[1977 c.423 §4; 1981 c.804 §56; 1991 c.459 §112; repealed by 1997 c.541 §174]
308.343
Applicability of plan or zone change exemption. ORS
308.341 shall apply only to that property assessed pursuant to ORS 308.205 and
308.232 for the tax year for which a reduction in value as described in ORS
308.341 occurs and for the immediately preceding tax year. [1977 c.423 §5; 1991
c.459 §113; 1997 c.541 §174a]
308.345
[Formerly 308.239; subsection (4) enacted as 1967 c.633 §4; 1967 s.s. c.9 §1;
1975 c.708 §1; 1977 c.278 §1; 1981 c.623 §3; 1981 c.804 §57; 1991 c.459 §114;
1999 c.314 §15; renumbered 308A.092 in 1999]
308.350
[1967 c.633 §2; 1969 c.512 §1; 1981 c.608 §1; 1981 c.804 §58; 1991 c.459 §115;
1999 c.314 §16; renumbered 308A.095 in 1999]
308.355
[1967 c.633 §3; 1981 c.804 §59; 1991 c.459 §116; 1997 c.541 §175; 1999 c.21 §17;
1999 c.314 §17; renumbered 308A.098 in 1999]
308.360
[1967 c.633 §5; 1967 s.s. c.9 §2; 1999 c.314 §18; renumbered 308A.101 in 1999]
308.365
[1967 c.633 §6; 1995 c.79 §125; 1999 c.314 §19; renumbered 308A.104 in 1999]
308.370
[1963 c.577 §5; 1971 c.629 §1; 1971 c.776 §43; 1975 c.552 §32a; 1977 c.590 §1;
1981 c.588 §2; 1981 c.694 §2; 1981 c.804 §60; 1991 c.459 §117; 1997 c.541 §176;
1999 c.21 §18; repealed by 1999 c.314 §94]
308.371
[1979 c.553 §8; 1981 c.419 §6; repealed by 1991 c.459 §183]
308.372
[1977 c.339 §1; 1979 c.480 §4; 1983 c.826 §21; 1987 c.305 §6; 1987 c.614 §4;
1991 c.459 §117a; 1993 c.19 §8; 1993 c.792 §23; 1995 c.79 §127; 1997 c.541 §177;
1999 c.314 §8; renumbered 308A.071 in 1999]
308.373
[1983 c.623 §2; 1985 c.565 §53a; 1987 c.158 §45a; 1991 c.459 §118; 1999 c.314 §43;
1999 c.1078 §78; renumbered 308A.730 in 1999]
308.374
[1987 c.589 §2; 1991 c.459 §119; 1999 c.314 §11; renumbered 308A.080 in 1999]
308.375
[1963 c.577 §6; 1967 c.93 §1; 1969 c.396 §1; 1971 c.629 §2; 1991 c.459 §120;
1997 c.541 §179; 1999 c.314 §10; renumbered 308A.077 in 1999]
308.376
[1993 c.703 §2; 1999 c.314 §29b; renumbered 308A.253 in 1999]
308.377
[1987 c.305 §2; 1991 c.459 §121; 1997 c.541 §179a; 1999 c.314 §30; 1999 c.579 §6;
renumbered 308A.256 in 1999]
308.378
[1987 c.305 §3; 1991 c.459 §122; 1997 c.541 §180; 1999 c.314 §31; renumbered
308A.259 in 1999]
308.380
[1963 c.577 §7; 1969 c.512 §2; 1999 c.314 §4; renumbered 308A.059 in 1999]
308.382
[1987 c.614 §2; 1991 c.459 §123; 1993 c.19 §9; 1995 c.185 §1; 1997 c.541 §181;
repealed by 1999 c.314 §94]
308.384
[1987 c.614 §3; 1991 c.459 §124; 1995 c.127 §3; 1995 c.185 §2; 1997 c.541 §182;
repealed by 1999 c.314 §94]
308.385
[1963 c.577 §8; 1971 c.621 §32; repealed by 1971 c.629 §6]
308.387
[1983 c.462 §4; repealed by 1999 c.314 §94]
308.390
[1963 c.577 §9; 1971 c.629 §3; 1973 c.303 §3; 1979 c.480 §3; 1983 c.462 §2;
1991 c.459 §125; 1993 c.19 §10; 1997 c.541 §183; 1999 c.314 §23; renumbered
308A.116 in 1999]
308.391
[1993 c.5 §2; 1997 c.541 §184; repealed by 1999 c.314 §94]
308.392
[1995 c.127 §2; 1997 c.541 §185; 1999 c.314 §14; renumbered 308A.089 in 1999]
308.395
[1963 c.577 §10; 1967 c.93 §2; 1971 c.629 §4; 1973 c.303 §4; 1973 c.503 §10;
1979 c.350 §5; 1981 c.419 §2; 1981 c.791 §10; 1983 c.462 §15; 1987 c.614 §5;
1991 c.459 §126; repealed by 1999 c.314 §94]
308.396
[1975 c.551 §§2,3; 1977 c.606 §1; 1979 c.689 §14; 1983 c.599 §§8,9; 1985 c.607 §1;
1987 c.158 §46; 1989 c.904 §31; 1991 c.459 §127; 1991 c.816 §19; 1995 c.79 §128;
1997 c.216 §1; repealed by 1999 c.314 §94]
308.397
[1973 c.503 §5; 1981 c.419 §3; 1985 c.604 §5; 1993 c.19 §11; 1999 c.314 §22;
renumbered 308A.113 in 1999]
308.398
[1991 c.459 §129a; repealed by 1999 c.314 §94]
308.399
[1973 c.503 §6; 1979 c.350 §6; 1981 c.791 §4; 1985 c.607 §2; 1989 c.904 §32;
1991 c.459 §129; repealed by 1999 c.314 §94]
308.400
[1991 c.712 §1; 1999 c.314 §26; renumbered 308A.125 in 1999]
308.401
[1973 c.503 §7; 1993 c.577 §19; 1999 c.314 §27; renumbered 308A.128 in 1999]
308.403
[1973 c.505 §§3,4; 1985 c.604 §1; 1999 c.314 §6; renumbered 308A.065 in 1999]
308.404
[1977 c.339 §2; 1979 c.350. §7; 1981 c.791 §2; 1991 c.459 §130; 1997 c.541 §191;
1999 c.314 §24; renumbered 308A.119 in 1999]
308.405
[Renumbered 308.409]
308.406
[1977 c.339 §3; 1981 c.791 §3; 1991 c.459 §131; 1999 c.314 §25; renumbered
308A.122 in 1999]
308.407
[1991 c.459 §§117c to 117g; 1997 c.541 §192; repealed by 1999 c.314 §94]
INDUSTRIAL
PLANTS
308.408
“Industrial plant” defined. As used in ORS 305.420 and
308.408 to 308.413, “industrial plant” includes:
(1) The land, buildings, structures and
improvements, and the tangible personal property, including but not limited to
machinery, equipment and office machines and equipment that make up the
property or complex of properties used for industrial or manufacturing
purposes;
(2) Any industrial real or personal
property eligible for appraisal under ORS 306.126 and the rules of the
Department of Revenue; and
(3) Any real or personal property used for
generating electricity, if:
(a) The property consists primarily of a
generating facility primarily fueled by wood waste or other biomass fuel;
(b) The property has a maximum generating
capacity of 20 megawatts; and
(c) The electricity generated by the
property is consumed by the property user or is sold exclusively to an electric
utility, as defined in ORS 758.505, for the utility’s distribution to utility
customers. [1981 c.139 §1; 1995 c.650 §87; 1997 c.656 §1; 2003 c.46 §17]
Note:
308.408, 308.411 and 308.413 were enacted into law by the Legislative Assembly
but were not added to or made a part of ORS chapter 308 or any series therein
by legislative action. See Preface to Oregon Revised Statutes for further
explanation.
308.409
[Formerly 308.405; repealed by 1979 c.689 §27]
308.410
[Repealed by 1979 c.689 §27]
308.411
Appraisal and real market valuation of industrial plants; rules.
(1) Except as limited by subsections (2) to (9) of this section, the real
market value of an industrial plant shall be determined for ad valorem tax
purposes under ORS 308.205, 308.232 and 308.235 utilizing the market data
approach (sales of comparable properties), the cost approach (reproduction or
replacement cost of the plant) or the income approach (capitalization of income)
or by two or more approaches. The assessed value of an industrial plant shall
be determined under ORS 308.146.
(2) The owner of a plant may elect to have
the plant appraised and valued for ad valorem property tax purposes excluding
the income approach to valuation. An owner making an election under this
subsection must further determine which of the following paragraphs is
applicable to the election:
(a) If this paragraph applies to the
election, the owner may not be required to provide any itemization of income or
expense of the industrial plant for use in making an appraisal of the plant for
ad valorem property tax purposes; or
(b) If this paragraph applies to the
election, the owner may not be required to provide any itemization of income of
the industrial plant for use in making an appraisal of the plant for ad valorem
property tax purposes, but may be required to provide an itemization of
operating expenses of the industrial plant for use in measuring functional
obsolescence in a market data approach or cost approach to valuation.
(3) Not less than 30 days prior to the
making of a physical appraisal or reappraisal of an industrial plant by the
Department of Revenue or by a county assessor, the department or assessor shall
notify the owner of the plant by mail, return receipt requested, of the
intention to physically appraise the plant. The notice shall inform the owner
of the date the appraisal is to commence. In commencing the appraisal and to
aid the owner in making an election under subsection (2) of this section, the
department’s or assessor’s appraisers first shall make a preliminary survey of
the plant as to the methods and approaches to the valuation of the plant to be
used in the appraisal. The owner or owner’s representative shall immediately
thereafter meet with the appraisers, and within two days after the meeting may
give written notice to the appraisers that the owner elects to have the plant
valued in accordance with subsection (2) of this section. The written notice
shall state which paragraph of subsection (2) of this section is applicable to
the election. Failure to make the election precludes the owner from making the
election for the tax year in which the valuation determined by the physical
appraisal is first used on the assessment and tax rolls of the county.
(4) If an owner does not make an election
under subsection (2) of this section, the owner shall make available to the
assessor or department all information requested by the assessor or department
needed to determine the real market value for the plant. At the request of the
owner, the information shall be made the confidential records of the office of
the assessor or of the department, subject to the provisions of ORS 305.420 and
305.430.
(5) If an owner makes an election under
subsection (2) of this section, the owner may not in any proceedings involving
the assessment of the industrial plant for the tax year for which the election
was made, before the county board of property tax appeals or the Oregon Tax
Court, be entitled to introduce evidence relating to the use of the income
approach to valuation of the plant or introduce any information protected under
the election.
(6)(a) On or before December 31 of the tax
year in which the election under subsection (2) of this section first applies
to an assessment and tax roll, or on or before December 31 of any subsequent
tax year, if the owner is dissatisfied with the election under subsection (2)
of this section, the owner may revoke or revise the election.
(b) If the election is revoked, the owner
may request the Department of Revenue or the county assessor, whichever is
applicable, to revalue the plant for the next tax year using the appraisal
methods set forth in subsection (1) of this section.
(c) If the election is revised, the
paragraph of subsection (2) of this section that was not applicable to the
election shall become applicable to the election in lieu of the paragraph
applicable before revision. If the election is revised, the owner may request
the Department of Revenue or the county assessor, whichever is applicable, to
revalue the plant for the next tax year in accordance with the revised
election.
(d) If a revocation or revision of an
election is sought, the owner shall demonstrate that the determination of real
market value requires taking into consideration the utilization of the income
approach to valuation or the measurement of functional obsolescence using
operating expense information. Thereafter, at the request of the department or
the assessor, the owner shall make available to the department or the assessor
all information requested by the department or the assessor as provided in
subsection (4) of this section within 30 days following the department’s or the
assessor’s request. If the owner fails to provide the information and a
revocation had been sought, the election under subsection (2) of this section
shall continue. If the owner fails to provide the information and a revision
had been sought, the paragraph of subsection (2) that applied prior to the attempted
revision shall continue to apply to the election. Under either circumstance, in
any proceedings involving the assessment of the industrial plant for subsequent
tax years, before the county board of property tax appeals or the Oregon Tax
Court, the owner may not introduce evidence relating to the income approach to
valuation or introduce any information protected under the election. If the
department or assessor makes such a redetermination of the valuation as may, in
their opinion, be necessary, the department or assessor shall furnish to the
owner prior to the following May 1 a statement of the value of the plant as
redetermined by the department or the assessor, with an explanation of the
adjustments made.
(7) After any physical appraisal of an industrial
plant or after the appraisal is updated for use on the assessment and tax rolls
for a subsequent year, but in any event prior to May 1 of the assessment year
for which the appraisal or update applies, the owner may request a conference
with the department or with the assessor concerning the determination of real
market value under the physical appraisal or updating of the appraisal. If the
request for a conference is made, the department or the assessor shall give
written notice to the owner of the time and place for the conference for an
informal discussion of the valuation.
(8) Except as provided in this section, no
owner of an industrial plant shall be required to make available to the
assessor or department, any itemization of income and expense of the industrial
plant for use in an income approach to valuation in making an appraisal of an
industrial plant for purposes of ad valorem property taxation. However,
information furnished pursuant to subsection (4) of this section is available
to the county assessor and to the department for purposes of preparing
valuations of other industrial plants, subject to the provisions of ORS
308.413.
(9) Nothing in this section shall preclude
the request for and use of information from an owner of an industrial plant
concerning cost items, whether materials, labor or otherwise, for use in the
reproduction cost approach to the valuation of the plant. In no event shall the
application of subsection (2) of this section operate to value an industrial
plant below its real market value for ad valorem property tax purposes under
ORS 308.232. The election of an owner under subsection (2) of this section to
forgo the consideration of the income approach to valuation shall constitute an
irrevocable waiver of any subsequent claim that the failure of the assessor or
the department to consider the income approach resulted in a valuation in
excess of the real market value of the plant under ORS 308.232.
(10) If the owner of an industrial plant
has made an election under subsection (2) of this section, a subpoena for the
production of information for the industrial plant that is protected by the
election may not be issued while that election is in effect.
(11) Notwithstanding subsection (3) of
this section concerning the time for making an election under subsection (2) of
this section, if the owner of an industrial plant receives notice under ORS
305.392 that a subpoena will be issued for income or expense information for
the industrial plant, and the owner has not previously made an election under
subsection (2) of this section that is in effect, the owner may make the
election allowed under subsection (2) of this section within the 60-day period
specified in ORS 305.392. Any owner making an election under this subsection
may not revoke or revise that election until after the industrial plant is next
assessed for ad valorem tax purposes.
(12) Notwithstanding subsection (2) of
this section, nothing in this section is intended to exclude the capitalization
of market rents from the appraisal of buildings.
(13) The department may adopt any rules
necessary to carry out the purposes of this section. [1981 c.139 §2; 1991 c.459
§132; 1993 c.270 §33; 1993 c.353 §8; 1995 c.79 §129; 1995 c.650 §88; 1995 c.724
§1; 1997 c.541 §§193,194; 1999 c.579 §30]
Note:
See note under 308.408.
308.412
Effect of election to exclude income approach to value under prior law.
An owner that made an election that was in effect under ORS 308.411 (1997
Edition) shall be considered to have chosen ORS 308.411 (2)(a) to apply to the
election. The owner may revise or revoke the election pursuant to ORS 308.411
(6). [1999 c.579 §31]
Note:
308.412 was enacted into law by the Legislative Assembly but was not added to
or made a part of ORS chapter 308 or any series therein by legislative action.
See Preface to Oregon Revised Statutes for further explanation.
308.413
Confidential information furnished under ORS 308.411; exception; rules.
(1) Any information furnished to the county assessor or to the Department of Revenue
under ORS 308.411 which is obtained upon the condition that it be kept
confidential shall be confidential records of the office in which the
information is kept, except as follows:
(a) All information furnished to the
county assessor shall be available to the department and all information
furnished to the department shall be available to the county assessor.
(b) All information furnished to the
county assessor or department shall be available to any reviewing authority in
any subsequent appeal.
(c) The department may publish statistics
based on the information furnished if the statistics are so classified as to
prevent the identification of the particular industrial plant.
(2) The Department of Revenue shall make
rules governing the confidentiality of information under this section.
(3) Each officer or employee of the
Department of Revenue or the office of the county assessor to whom disclosure
or access of the information made confidential under subsection (1) of this
section is given, prior to beginning employment or the performance of duties
involving such disclosure, shall be advised in writing of the provisions of
this section and ORS 308.990 (5) relating to penalties for the violation of
this section, and shall as a condition of employment or performance of duties
execute a certificate for the department or the assessor in a form prescribed
by the department, stating in substance that the person has read this section
and ORS 308.990 (5), that these sections have been explained to the person and
that the person is aware of the penalties for violation of this section. [1981
c.139 §3]
Note:
See note under 308.408.
308.415
[Amended by 1967 c.105 §2; 1975 c.780 §7; repealed by 1979 c.689 §27]
DESTROYED
OR DAMAGED PROPERTY
308.425
Taxes on destroyed or damaged property; proration; reduction; effect of repair.
(1) If, during any tax year, any real or personal property is destroyed or
damaged by fire or act of God, 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 tax
collector for proration of the taxes imposed on the property for the tax year.
(2) Application for proration of taxes
under subsection (1) of this section shall be made not later than the end of
the tax year or 60 days after the date the property was destroyed or damaged,
whichever is later.
(3)(a) For property that is totally
destroyed, the tax collector shall collect only one-twelfth of the taxes
imposed on the property for the tax year, for each month or fraction of a month
that the property was in existence during the tax year. The tax collector shall
cancel the remainder of the taxes imposed on the property for the tax year.
(b) For property that is damaged, the tax
collector shall collect only one-twelfth of the taxes imposed on the property
for the tax year, for each month or fraction of a month that preceded the month
during which the property was damaged. For the month in which the property was
damaged, and for each month of the tax year thereafter in which the property
remains damaged, the tax collector shall collect that percentage of one-twelfth
of the taxes imposed on the property that the real market value or the assessed
value of the property after the damage (whichever is less) bears to the
assessed value of the property before the damage. The assessor shall advise the
tax collector of the value percentage required under this paragraph. The tax
collector shall cancel any taxes not to be collected due to this paragraph.
(4) That portion of the property that is
damaged property and that is subsequently repaired shall be considered to be
new property or new improvements to property under ORS 308.153 for the
assessment year in which the repairs or replacements are first taken into
account. [1971 c.497 §1; 1974 c.14 §1; 1975 c.778 §1; 1975 c.780 §20; 1981
c.804 §61; 1983 c.85 §1; 1991 c.459 §132a; 1997 c.541 §196; 1999 c.20 §1; 2003
c.655 §64; 2007 c.450 §2]
308.428
Property destruction or damage during first six months of assessment year; July
1 assessment date. (1) 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 by fire or act of God, 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.
(2) The person described in subsection (1)
of this section 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.
(3) If the conditions described in
subsection (1) of this section 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. [1999
c.20 §2; 2007 c.450 §3]
308.430
[1971 c.497 §2; repealed by 1974 s.s. c.14 §3]
308.435
[1971 c.497 §3; repealed by 1974 s.s. c.14 §3]
308.440
Relief not allowed in case of arson by property owner.
No relief under ORS 308.146 (5) or (6) or 308.425 shall be given to any person
who is convicted of arson with regard to the property for which relief is
sought. [1971 c.497 §4; 1974 c.14 §2; 2001 c.422 §3]
REHABILITATED
RESIDENTIAL PROPERTY
308.450
Definitions for ORS 308.450 to 308.481. As used in
ORS 308.450 to 308.481:
(1) “Distressed area” means a primarily
residential area of a county or city that is designated as a distressed area by
the county or city because the area is detrimental to the safety, health and
welfare of the community due to the following factors:
(a) Deterioration;
(b) Inadequate or improper facilities;
(c) The existence of unsafe or abandoned
structures, including but not limited to a significant number of vacant or
abandoned single or multifamily residential units; or
(d) Any combination of these or similar
factors.
(2) “Governing body” means the city or
county legislative body having jurisdiction over the property for which a
limited assessment may be applied for under ORS 308.450 to 308.481.
(3) “Rehabilitated residential property”
means land and the improvements thereon:
(a) That are either single or multifamily
residential units or are not residential units but that will become residential
units through rehabilitation improvements;
(b) That fail to comply with one or more
standards of the state or local building or housing codes applicable at the
time the application is filed;
(c)(A) That are not less than 25 years of
age on January 1 in the year the application is filed with the governing body,
and on which sums have been expended after September 13, 1975, and prior to
January 1, 2017, for the purpose of making rehabilitation improvements, and
which sums in the aggregate equal or exceed five percent of the assessed value
of the land and improvements thereon as reflected in the last certified
assessment roll next preceding the date on which the application for limited
assessment is filed with the governing body pursuant to ORS 308.462; or
(B) On which, regardless of the age of the
residential property, sums have been expended or the renovation completed after
October 3, 1989, and prior to January 1, 2017, for the purpose of making
rehabilitation improvements, and which sums in the aggregate equal or exceed 50
percent of the assessed value of the land and improvements thereon as reflected
in the last certified assessment roll next preceding the date on which the
applications for limited assessment is filed with the governing body pursuant
to ORS 308.462;
(d) In which at least 50 percent of
accommodations are for residential use and not for transient occupancy;
(e) If owner-occupied, that are located
within a distressed area; and
(f) For which an application is filed with
the governing body prior to January 1, 2015.
(4) “Rehabilitation improvements” means
modifications to existing structures that are made to achieve a condition of
substantial compliance.
(5) “Substantial compliance” means
compliance with local building or housing code requirements. It does not mean
that all heating, plumbing and electrical systems must be replaced with systems
meeting current standards for new construction, notwithstanding that the cost
of rehabilitation may exceed 50 percent of the value of the structure before
rehabilitation. [1975 c.696 §2; 1977 c.472 §1; 1979 c.768 §1; 1981 c.804 §62;
1985 c.320 §1; 1989 c.1051 §6; 1991 c.459 §133; 1997 c.541 §197; 1997 c.830 §1;
2005 c.94 §48; 2007 c.469 §1]
308.453
Policy. The Legislative Assembly finds that it
is in the public interest to encourage the rehabilitation of existing units in
substandard condition and the conversion of transient accommodation to
permanent residential units and the conversion of nonresidential structures to
permanent residential units in order to make these units sound additions to the
housing stock of the state. The Legislative Assembly further finds that cities
and counties of this state should be enabled to establish and design programs
to stimulate such rehabilitation and or conversion based on the incentive of a
local property tax exemption, which is authorized under ORS 308.450 to 308.481.
[1975 c.696 §1a; 1977 c.472 §2; 1979 c.768 §2; 1989 c.1051 §7]
308.455
[Repealed by 1975 c.365 §4]
308.456
Application of ORS 308.450 to 308.481; standards for processing certificate
applications. (1) ORS 308.450 to 308.481 apply to
rehabilitated residential property located within the jurisdiction of a
governing body which adopts, by resolution or ordinance, the provisions of ORS
308.450 to 308.481. Except as provided in subsection (2) of this section, the
limited assessment provided by ORS 308.450 to 308.481 only applies to the tax
levy of a governing body which adopts the provisions of ORS 308.450 to 308.481.
(2) The limited assessment provided by ORS
308.450 to 308.481 shall apply to the tax levy of all taxing districts in which
property certified for limited assessment under ORS 308.450 to 308.481 is
located when, upon request of a governing body which has adopted the provisions
of ORS 308.450 to 308.481, the rates of taxation of such taxing districts whose
governing boards agree to the policy of limited assessment as provided in ORS
308.450 to 308.481, when combined with the rate of taxation of the governing
body which adopts the provisions of ORS 308.450 to 308.481, equal 51 percent or
more of the total combined rate of taxation on the property certified for
limited assessment.
(3) The governing body shall promulgate
standards and guidelines to be utilized in making the determinations required
by ORS 308.466 and, in the case of nonowner-occupied residential structures or
units, standards and guidelines to be applied if the governing body desires to
enter into negotiations with the owner regarding rental rates to be charged
during the period of the limited assessment.
(4) ORS 308.450 to 308.481 do not apply to
increases in assessed valuation made by the assessor or by lawful order of the
Department of Revenue or a court, to a class of property throughout the county
or any specific area of the county to achieve the uniformity of assessment or
appraisal required by ORS 308.232. [1975 c.696 §§4,12; 1989 c.1051 §8; 1993
c.270 §34]
308.457
Determining boundaries of distressed areas; rules; limitation.
(1) Each city or county that adopts, by resolution or ordinance, ORS 308.450 to
308.481, shall adopt rules specifying the process for determining the
boundaries of a distressed area and for distressed area boundary changes.
(2) The cumulative land area within the
boundaries of distressed areas within a city or county, whichever adopts the
provisions of ORS 308.450 to 308.481, may not exceed 20 percent of the total
land area of the city or county. [2005 c.94 §50]
308.459
Valuation of rehabilitated property not to be increased; effect of filing date
of certificate. (1) For purposes of ORS 308.232,
the assessed value of rehabilitated residential property shall be not more than
its assessed value as it appears in the last certified assessment roll next
preceding the date on which the application for limited assessment is filed
with the governing body as provided in ORS 308.462. If the certificate of
qualification is filed with the assessor as provided in ORS 308.466 after
December 31 and before April 1, the limited assessment shall apply with respect
to the first assessment roll certified after that date or if the certificate of
qualification is filed after April 1 and before January 1, the limited
assessment shall apply as of the following January 1, and shall continue to
apply for a total of 10 consecutive assessment rolls.
(2) Notwithstanding subsection (1) of this
section, if the multifamily rehabilitated residential housing is subject to a
low income rental assistance contract with an agency of this state or of the
United States, the city may extend the limited assessment provided by ORS
308.450 to 308.481 through December 31 of the assessment year during which the
termination date of the contract falls. [1975 c.696 §3; 1979 c.768 §2a; 1981
c.804 §63; 1985 c.320 §2; 1989 c.1051 §9; 1991 c.459 §134; 1997 c.541 §198]
308.460
[Repealed by 1975 c.365 §4]
308.462
Qualifications for limited assessment. To qualify
for the limited assessment provided by ORS 308.450 to 308.481, the owner shall:
(1) Prior to commencement of rehabilitation
improvements, secure from the governing body or its duly authorized agent,
verification of noncompliance with code as described in ORS 308.450 (3)(b);
(2) File an agreement with the governing
body, where required by the governing body, between the owner and the governing
body to negotiate rental rates to be charged for the rehabilitated rental units
during the period of the limited assessment;
(3) Prior to commencement of
rehabilitation improvements, file an application for limited assessment with the
governing body that contains any information the governing body deems necessary
to determine whether the property qualifies for limited assessment; and
(4) Complete rehabilitation improvements
within two years of approval of the application for limited assessment filed
under this section. [1975 c.696 §5; 1977 c.472 §3; 1989 c.1051 §10; 2005 c.94 §51;
2007 c.469 §2]
308.465
[Repealed by 1975 c.365 §4]
308.466
Processing applications for limited assessment; issuance of certificate;
judicial review of application denial. (1) The
governing body or its duly authorized agent shall approve or deny an
application filed under ORS 308.462 within 90 days after receipt of the
application. An application not acted upon within 90 days shall be deemed
approved.
(2) Subject to ORS 308.471, the governing
body shall complete a certificate of qualification on a form approved by the
Department of Revenue and file the certificate with the county assessor. The
certificate shall contain a statement by a duly authorized agent of the
governing body that the property is in substantial compliance as defined in ORS
308.450, and that the owner of the property has complied with the provisions of
ORS 308.471. In addition, the governing body shall file with the county
assessor copies of applications filed and deemed approved under subsection (1)
of this section, together with copies of those statements filed under ORS
308.462 and 308.471.
(3) If the application is denied, the
governing body or its authorized agent shall state in writing the reasons for
denial and send the notice to the applicant at the last-known address of the
applicant within 10 days after the denial.
(4) Upon denial by a duly authorized
agent, an applicant may appeal the denial to the governing body within 30 days
after receipt of the denial. Upon denial of the appeal by the governing body,
or denial of the application, the applicant may appeal to the circuit court,
and from the decision of the circuit court to the Court of Appeals, as provided
by law. [1975 c.696 §6; 1989 c.1051 §11]
308.468
Fee for limited assessment applications; time of payment; disposition.
The governing body, after consultation with the county assessor, shall
establish an application fee in an amount sufficient to cover the cost to be
incurred by the governing body and the assessor in administering ORS 308.450 to
308.481. The application fee shall be paid at the time the application for
limited assessment is filed. If the application is approved, the governing body
shall pay the application fee to the county assessor for deposit in the county
general fund, after first deducting that portion of the fee attributable to its
own administrative costs in processing the application. If the application is
denied, the governing body shall retain that portion of the application fee
attributable to its own administrative costs and refund the balance to the
applicant. [1975 c.696 §11]
308.470
[Amended by 1967 c.105 §3; repealed by 1975 c.365 §4]
308.471
Owner to file statement with governing body when rehabilitation project
finished; disqualification of property; judicial review of disqualification
determination. (1) Upon completion of the
rehabilitation improvements for which an application for limited assessment
filed under ORS 308.462 has been approved, the owner shall, if appropriate,
file with the governing body the following:
(a) A statement of rents charged for each
rental unit for the 12-month period preceding the commencement of
rehabilitation improvements, if an agreement has been filed under ORS 308.462
(2);
(b) A statement of the amount of
rehabilitation expenditures made with respect to each unit and the composite
expenditures made in the rehabilitation of the entire property;
(c) A copy of all final building permits
and clearances issued by the appropriate government agency; and
(d) A statement that the rehabilitation
improvements or to the owner’s property qualify such property for limited
assessment under ORS 308.450 to 308.481.
(2) Within 30 days after receipt of the
statements required by subsection (1) of this section, the governing body shall
determine whether or not the owner’s property is qualified for limited
assessment under ORS 308.450 to 308.481.
(3) If the governing body determines that
the owner’s property is qualified for limited assessment under ORS 308.450 to
308.481, the governing body shall file the certificate of qualification
required by ORS 308.466 with the county assessor within 10 days after the
expiration of the 30-day period provided by subsection (2) of this section.
(4) If the governing body determines that
the owner’s property is not qualified for limited assessment under ORS 308.450
to 308.481, the governing body or its agent shall state in writing reasons why
the property is not qualified and send such writing to the owner within 10 days
after the determination.
(5) An owner may appeal an adverse
determination by the governing body to the governing body within 30 days after
receipt of the writing required by subsection (4) of this section. If the
governing body rejects the appeal, the owner may appeal to the circuit court,
and from the decision of the circuit court to the Court of Appeals, as provided
by law. [1975 c.696 §7; 1977 c.472 §4; 1985 c.320 §3; 1989 c.1051 §12; 2007
c.469 §3]
308.474
Owner to file annual statement regarding rental property transactions if
agreement filed under ORS 308.462 (2). If an
agreement has been filed under ORS 308.462 (2), within 60 days following the
end of the fiscal year as used by the owner for purposes of reporting federal
income tax and during the period that the certificate described in ORS 308.466
is in effect, the owner of the rehabilitated property that is nonowner-occupied
shall file with a designated agent of the governing body the following:
(1) A statement of occupancy and vacancy
of the rehabilitated property during the 12 months ending with the anniversary
date;
(2) A statement of all rental rates, and
increases in rental rates and operating costs, during the 12 months ending with
the anniversary date; and
(3) A certification by the owner that the
property has been held continuously for the production of rental income since
the date of the certificate approved by the governing body, pursuant to ORS
308.466. [1975 c.696 §8; 1977 c.472 §5; 1989 c.1051 §13]
308.475
[Repealed by 1975 c.365 §4]
308.477
Termination of limited assessment for incomplete construction or noncompliance;
appeal; revaluation; tax liability. (1) Except as
provided in ORS 308.479, if, after a certificate of qualification has been
filed with the county assessor under ORS 308.466, the governing body finds that
the rehabilitation improvements were not completed on or before January 1,
2017, or that any provision of ORS 308.450 to 308.481 is not being complied
with, or any provision required by the governing body pursuant to ORS 308.450
to 308.481 is not being complied with, it shall give notice in writing to the
owner, mailed to the owner’s last-known address, of the proposed termination of
the limited assessment. The notice shall state the reasons for the proposed
termination and shall require the owner to appear at a specified time, not less
than 20 days after mailing the notice, to show cause, if any, why the limited
assessment should not be terminated.
(2) If the owner does not appear or
appears and fails to show cause why the limited assessment should not be
terminated, the governing body shall terminate the limited assessment. A copy
of the termination shall be filed with the county assessor and a copy sent to
the owner at the owner’s last-known address, within 10 days after its adoption.
(3) The owner may appeal the termination
to the circuit court, and from the decision of the circuit court to the Court
of Appeals, as provided by law.
(4) If no appeal is taken as provided in
subsection (3) of this section, or upon final adjudication, the county
officials having possession of the assessment and tax rolls shall correct the
rolls in the manner provided for omitted property under ORS 311.216 to 311.232
to provide for the assessment and taxation of any value not included in the
valuation of the rehabilitation improvements during the period of limited
assessment prior to termination by the governing body or by a court, in
accordance with the findings of the governing body or the court as to the
assessment year in which the limited assessment is to terminate. The county
assessor shall make the valuation of the property necessary to permit
correction of the rolls, and the owner may appeal the valuation in the manner
provided under ORS 311.216 to 311.232. Where there has been a failure to
comply, as provided in subsection (1) of this section, the property shall be
revalued beginning January 1 of the assessment year in which the noncompliance
first occurred. Any additional taxes becoming due shall be payable without
interest if paid in the period prior to the 16th day of the month next
following the month of correction. If not paid within such period, the
additional taxes shall thereafter be considered delinquent on the date they
would normally have become delinquent if timely extended on the roll or rolls
in the year or years for which the correction was made. [1975 c.696 §9; 1977
c.472 §6; 1979 c.768 §3; 1981 c.697 §3; 1985 c.320 §4; 1991 c.459 §135; 1997
c.541 §199; 1997 c.830 §2; 2007 c.469 §4]
308.479
Termination of limited assessment for change of use; additional taxes;
circumstances when additional taxes not imposed.
(1) If, after a certificate of qualification has been filed with the county
assessor under ORS 308.466, a declaration defined in ORS 100.005 with respect
to the property is presented to the county assessor or tax collector for
approval under ORS 100.110 or if the county assessor discovers that a portion
of the rehabilitated residential property is changed to a use that is other than
residential or housing:
(a) The limited assessment granted to the
property or portion under ORS 308.450 to 308.481 shall terminate immediately,
without right of notice or appeal;
(b) The property or portion shall be
assessed and taxed in the same manner as other property similarly situated is
assessed and taxed; and
(c) Notwithstanding ORS 311.235, there
shall be added to the general property tax roll for the tax year next following
the presentation or discovery, to be collected and distributed in the same
manner as other real property tax, an amount equal to the difference between
the amount of tax levied with respect to the property or portion for the tax
year for which the property or portion was granted limited assessment and the
tax that would have been levied if the property or portion had not been granted
limited assessment for that year for each of the years, not to exceed the last
10 years, during which the property was granted limited assessment under ORS
308.450 to 308.481.
(2) Subsection (1)(c) of this section
shall not apply to property for which a declaration is presented to the county
assessor or tax collector for approval under ORS 100.110, if:
(a) The property is subject to an
agreement described in ORS 308.462 (2);
(b) Based on the most recent statement of
rental rates filed under ORS 308.474, the rental rates of all units are equal
to or greater than 125 percent of the Section 8 fair market rent, adjusted for
unit size, as established and periodically adjusted by the Secretary of Housing
and Urban Development pursuant to 42 U.S.C. 1437f, as amended and in effect on
October 4, 1997;
(c) The property owner files a written
request with the governing body for a waiver of the provisions of subsection
(1)(c) of this section between six months before and six months after the
declaration is submitted to the assessor for approval under ORS 100.110; and
(d) The governing body approves the
request.
(3) If, at the time of presentation or
discovery, the property is no longer receiving limited assessment, additional
taxes shall be collected as provided in this section, but the number of years
that would otherwise be used to compute the additional taxes shall be reduced
one year for each year that has elapsed since the year the property was last granted
limited assessment beginning with the oldest year for which additional taxes
are due.
(4) The assessment and tax rolls shall
show “potential additional tax liability” for each property granted limited
assessment under ORS 308.450 to 308.481.
(5) Additional taxes collected under this
section shall be deemed to have been imposed in the year to which the
additional taxes relate. [1981 c.697 §2; 1983 c.630 §1; 1987 c.158 §47; 1987
c.459 §34; 1989 c.1051 §13a; 1991 c.459 §136; 1995 c.79 §130; 1997 c.830 §3]
308.480
[Repealed by 1975 c.365 §4]
308.481
Extending deadline for completion of rehabilitation project; grounds.
Notwithstanding any provision of ORS 308.477, if the governing body finds that
the rehabilitation improvements were not completed by January 1, 2017, due to
circumstances beyond the control of the owner, and that the owner had been
acting and could reasonably be expected to act in good faith and with due
diligence, the governing body may extend the deadline for completion for a
period not to exceed 12 consecutive months. [1975 c.696 §10; 1977 c.472 §7;
1979 c.768 §4; 1985 c.320 §5; 1991 c.459 §137; 1997 c.541 §201; 1997 c.830 §4;
2007 c.469 §5]
NONPROFIT
HOMES FOR ELDERLY PERSONS
308.490
Determining value of homes for elderly persons.
(1) The Legislative Assembly finds that ordinary methods of determining the
assessed value of real property, particularly by consideration of the cost of
replacing a structure with a similar and comparable one of equivalent utility,
are not appropriate with respect to property of nonprofit homes for elderly
persons, operated by corporations described in ORS 307.375. The Legislative
Assembly declares that the benefits inherent in operation of these homes,
especially in the housing and care furnished to elderly persons for whom this
state and its political subdivisions otherwise might be responsible, justifies
the use of criteria set out in subsection (2) of this section.
(2) In determining the assessed value of
the property of a nonprofit home for elderly persons, operated by a corporation
described in ORS 307.375, the county assessor shall not take into account
considerations of replacement cost, but shall consider:
(a) The amount of money or money’s worth
for which the property may be exchanged within a reasonable period of time
under conditions in which both parties to the exchange are able, willing and
reasonably well informed.
(b) The gross income that reasonably could
be expected from the property if leased or rented to the public generally, less
annual operating expenses, reserves for replacements and insurance,
depreciation and taxes.
(c) The relative supply and demand for
similar properties.
(d) The relative value of the location of
the property. [1969 c.587 §8; 1981 c.624 §12; 1983 s.s. c.5 §7; 1991 c.459 §138;
1997 c.541 §202]
ASSESSMENT
OF DESIGNATED UTILITIES AND COMPANIES BY DEPARTMENT OF REVENUE
308.505
Definitions for ORS 308.505 to 308.665. As used in
ORS 308.505 to 308.665:
(1) “Car” or “railcar” means a vehicle
adapted to the rails of a railroad.
(2) “Centrally assessed” means the
assessment of property by the Department of Revenue under ORS 308.505 to
308.665.
(3) “Communication” includes telephone
communication and data transmission services by whatever means provided.
(4) “Inland water” means all water or
waters within the State of Oregon, all interstate rivers touching Oregon and
all tidewaters extending to the ocean bars.
(5) “Interstate” means transit between the
State of Oregon and:
(a) Another state;
(b) A district, territory or possession of
the United States; or
(c) A foreign country.
(6) “Large private railcar company” means
a private railcar company with personal property with a real market value for
the tax year that exceeds $1 million.
(7) “Locally assessed” means the
assessment of property for property tax purposes by the county assessor that is
not conducted under ORS 308.505 to 308.665.
(8) “Person,” “company,” “corporation” or “association”
means any person, group of persons, whether organized or unorganized, firm,
joint stock company, association, cooperative or mutual organization, people’s
utility district, joint operating agency as defined in ORS 262.005, syndicate,
entity formed to partner or combine public and private interests, partnership
or corporation engaged in performing or maintaining any business or service or
in selling any commodity as set forth in ORS 308.515, whether or not the
activity is pursuant to any franchise and whether or not the person or other
entity or combination of entities possesses characteristics of limited or
unlimited liability.
(9) “Property”:
(a) Means all property of any kind,
whether real, personal, tangible or intangible, that is used or held by a
company as owner, occupant, lessee or otherwise, for the performance or maintenance
of a business or service or for the sale of a commodity, as described in ORS
308.515;
(b) Includes, but is not limited to, the
lands and buildings, rights of way, roadbed, water powers, vehicles, cars,
rolling stock, tracks, office furniture, telephone and transmission lines,
poles, wires, conduits, switchboards, machinery, appliances, appurtenances,
docks, watercraft irrespective of the place of registry or enrollment,
merchandise, inventories, tools, equipment, machinery, franchises and special franchises,
work in progress and all other goods or chattels; and
(c) Does not include items of intangible
property that represent:
(A) Claims on other property, including
money at interest, bonds, notes, claims, demands or any other evidence of
indebtedness, secured or unsecured; or
(B) Any shares of stock in corporations,
joint stock companies or associations.
(10) “Property having situs in this state”
means all property, real and personal, of a company, owned, leased, used,
operated or occupied by it and situated wholly within this state, and, as
determined under ORS 308.550 and 308.640, the proportion of the movable,
transitory or migratory personal property owned, leased, used, operated or
occupied by a company, including but not limited to watercraft, aircraft,
rolling stock, vehicles and construction equipment, as is used partly within
and partly outside of this state.
(11) “Small private railcar company” means
a private railcar company with personal property with a real market value for
the tax year that does not exceed $1 million.
(12) “Transportation” means carrying,
conveying or moving passengers or property from one place to another.
(13) “Vehicle” means any wheeled or
tracked device used in transportation under, on or in connection with the
physical surface of the earth. [Amended by 1957 c.711 §1; 1969 c.12 §2; 1973
c.102 §1; 1973 c.722 §12; 1977 c.888 §38; 1997 c.154 §31; 2005 c.94 §52; 2009
c.128 §3]
308.510
Real and personal property classified for ORS 308.505 to 308.665.
For purposes of assessing property under ORS 308.505 to 308.665:
(1) All land of any railroad, logging
road, electric rail or railroad switching and terminal company, including land
used or held and claimed exclusively as right of way, with all the tracks and
substructures and superstructures that support the right of way, together with
all buildings or other structures or improvements, without separating the land
and improvements, is real property. Vehicles and any other property is personal
property.
(2) All land of any company is real
property. Except as provided in subsection (1) of this section, all buildings,
structures, improvements of any kind or fixtures of a permanent character of
any kind that are located on land that is owned or used by a company is real property.
All other property owned or used by a company is personal property.
(3)(a) Except as provided in ORS 308.517
(2) and paragraphs (b) and (c) of this subsection, the renting, leasing,
chartering or otherwise assigning of property exclusively for the use or
benefit of another does not constitute a use by the lessor.
(b) A lessor shall be deemed the user of
property rented, leased or otherwise furnished by the lessor to the employees
of the lessor as an incident of employment.
(c) A rail transportation company shall be
deemed the user of property located within the rail transportation company’s
station ground reservations or rights of way, notwithstanding that the property
may be leased, rented or otherwise assigned by the rail transportation company
for the use or benefit of another.
(4) Property found by the Department of
Revenue to have an integrated use for or in more than one business, service or
sale, where at least one such business, service or sale is one enumerated in
ORS 308.515, shall be classified by the department as being within or without
the definition of property under ORS 308.505, according to the primary use of
such property, as determined by the department.
(5) For purposes of determining the
maximum assessed value of property under section 11, Article XI of the Oregon
Constitution, “property” means all property assessed to each company that is
subject to assessment under ORS 308.505 to 308.665. [Amended by 1957 c.711 §2;
1977 c.602 §2; 1997 c.154 §32; 1997 c.541 §203; 2003 c.46 §18; 2009 c.128 §4]
308.515
Department to make annual assessment of designated utilities and companies.
(1) The Department of Revenue shall make an annual assessment of any property
that has a situs in this state and that, except as provided in subsection (3)
of this section, is used or held for future use by any company in performing or
maintaining any of the following businesses or services or in selling any of
the following commodities, whether in domestic or interstate commerce or in any
combination of domestic and interstate commerce, and whether mutually or for
hire, sale or consumption by other persons:
(a) Railroad transportation;
(b) Railroad switching and terminal;
(c) Electric rail transportation;
(d) Private railcar transportation;
(e) Air transportation;
(f) Water transportation upon inland water
of the State of Oregon;
(g) Air or railway express;
(h) Communication;
(i) Heating;
(j) Gas;
(k) Electricity;
(L) Pipeline;
(m) Toll bridge; or
(n) Private railcars of all companies not
otherwise listed in this subsection, if the private railcars are rented, leased
or used in railroad transportation for hire.
(2) The assessment described in subsection
(1) of this section shall be made on an assessment roll that is prepared by the
division of the department charged with property tax administration.
(3) There may not be assessed under
subsection (1) of this section:
(a) Any property used by or for water
transportation companies whose watercraft ply exclusively on the high seas, or
between the high seas and inland water ports or terminals, or any combination
thereof.
(b) Any property used by or for water
transportation companies exclusively for hire by other persons for booming and
rafting, dredging, log or marine salvage, ship berthing, maintenance, sludge
removal, cleaning or repair, marine or water-based construction, or guide
service.
(c) Any property used by or for interstate
ferries or by or for water transportation companies as ferries operating
directly across interstate rivers.
(d) Any property of the National Railroad
Passenger Corporation.
(e) Any aircraft that is required to be
registered under ORS 837.040 for all or any part of the calendar year and that
is not used to provide scheduled passenger service.
(4) Any corporation included within
subsection (1) of this section, to the extent that it actively engages in any
business or service not described therein or not incidental to any business or
service or sale of a commodity described therein, may not to that extent be
deemed a corporation whose properties are assessed under ORS 308.505 to
308.665.
(5) A company is not a company described
in subsection (1) of this section to the extent that the company furnishes
undiluted liquefied or industrial gas in bottles, tanks or similar containers.
(6) A company is not an electric company
under subsection (1) of this section if:
(a) The company generates electricity
primarily for the company’s own use, but makes incidental sales of the company’s
surplus electricity; or
(b)(A) The company’s generating facility
is primarily fueled by wood waste or other biomass fuel;
(B) The generating facility has a maximum
capacity of 20 megawatts; and
(C) The company, if selling the generated
electricity, does so only directly to an electric utility for the utility’s
distribution to utility customers.
(7) The department shall assess property
owned, leased or occupied by a legal entity not yet engaged in a business,
service or sale of a commodity that is described in subsection (1) of this
section if the property is intended for operation or use in the business,
service or sale of the commodity.
(8) As used in this section, “electric
utility” has the meaning given that term in ORS 758.505. [Amended by 1955 c.735
§1; 1957 c.711 §3; 1959 c.109 §1; 1965 c.175 §1; 1973 c.102 §2; 1973 c.402 §8;
1981 c.623 §4; 1983 c.600 §1; 1987 c.601 §1; 1995 c.256 §1; 1997 c.154 §33;
1997 c.656 §2; 1999 c.223 §1; 2005 c.94 §53; 2009 c.128 §5]
308.517
To whom property assessed; certain property not to be assessed.
(1) Except as provided in subsections (2) and (3) of this section, the
Department of Revenue shall assess to the property user all property owned,
leased, rented, chartered or otherwise held for or used by it in performing a
business, service or sale of a commodity enumerated in ORS 308.515.
(2) Where any property owned, leased,
rented, chartered or otherwise assigned by an owner, lessor, lessee or user
whose property is otherwise subject to ORS 308.505 to 308.665 is leased,
rented, chartered or otherwise assigned for the use or benefit of a company
which has or thereby has property subject to ORS 308.505 to 308.665, the
department may assess the property to either the owner, lessor, lessee or user.
(3) Land or buildings that meet all of the
following conditions shall be assessed in accordance with law by the assessor
of the county in which such property is situated:
(a) Situated outside of railroad rights of
way or outside of railroad station ground reservations;
(b) Leased or rented by a lessor whose
property is not subject to ORS 308.505 to 308.665, to a company whose property
is subject to ORS 308.505 to 308.665; and
(c) Used as or in connection with airport
facilities, general offices, ticket offices, business offices, warehouses,
service centers, relay stations, garages, central exchanges, moorage grounds,
or well, pump house or substations sites.
(4) Except as provided in subsection (3)
of this section, any property leased or rented by a lessor whose property is
not subject to ORS 308.505 to 308.665, to a company whose property is subject
to ORS 308.505 to 308.665, shall be assessed, as determined by the department,
by the department or the assessor of the county in which such property is
situated.
(5) All property not assessed by the
Department of Revenue shall be assessed in accordance with law by the assessor
of the county in which such property is situated. [1957 c.711 §5; 1959 c.109 §2;
1997 c.154 §34]
308.520
Companies to file statements. (1) Each
company shall make and file with the Department of Revenue, on or before
February 1 of each year, in such form as the department may provide, a
statement, under oath, made by the president, secretary, treasurer,
superintendent or chief officer of the company, covering a period of at least
one year, as may be required by the department; except that Class I railroads,
Class A electric companies, communication companies, gas companies, large water
transportation companies, pipeline companies, air transportation companies and
private railcar companies shall file such statement on or before March 15 of
each year.
(2) As used in this section, “large water
transportation company” means a water transportation company with annual gross
revenue exceeding $2 million, of which at least 50 percent of the gross revenue
is derived from the transportation of freight. [Amended by 1957 c.711 §6; 1977
c.884 §8; 1995 c.256 §2; 1999 c.223 §2]
308.522
[1991 c.459 §144b; 1997 c.541 §204; repealed by 2001 c.114 §17]
308.525
Contents of statement. Each statement required by ORS 308.520
shall contain the following facts about the company:
(1) The name of the company, the nature of
the business conducted by the company and the state or country under whose laws
the company is organized.
(2) The location of the company’s
principal office.
(3) The name and address of the chief
officer or managing agent or attorney in fact in Oregon.
(4) The number of shares of its capital
stock authorized and issued.
(5) The par value and market value, or
actual value if there is no market value, of each issued share of stock on
January 1 at 1:00 a.m. of the year in which the report is made.
(6) The bonds and other corporate
obligations owing by the company.
(7) The par value and market value, or
actual value if there is no market value, of the bonds or other obligations
owing by the company on January 1 at 1:00 a.m. of the year in which the report
is made.
(8) A detailed statement of the real
property owned by the company in Oregon on January 1 at 1:00 a.m. of the year
in which the report is made, where situated, and the cost thereof.
(9) A detailed statement of the personal
property owned by the company in Oregon on January 1 at 1:00 a.m. of the year
in which the report is made, where situated, and the cost thereof.
(10) A statement showing the historical or
original cost of all of the real property owned by the company as of January 1
at 1:00 a.m. of the year in which the report is made, whether situated within
or without the state.
(11) A statement showing the historical or
original cost of all of the personal property of the company as of January 1 at
1:00 a.m. of the year in which the report is made, whether situated within or
without the state.
(12) A full and complete statement of the
historical or original cost and book value of all buildings of every
description owned by the company within the state.
(13) The total length of the company’s
lines or operational routes, the length of its lines or operational routes
within the State of Oregon, and also the length of its lines or operational
routes without the State of Oregon, including those which the company controls
or uses as owner, lessee or otherwise.
(14) A statement of the number of wire,
pipe, pole or operational miles, and miles of main and branch railroad lines,
double track, spurs, yard tracks and sidetracks, owned or leased by the company
in each county in this state, and each municipal subdivision thereof, stated
separately.
(15) A statement in detail of the entire
gross receipts and net earnings of the company from all sources, stated
separately, for the fiscal year next preceding the date of the report.
(16) Any other facts or information the
Department of Revenue requires in the form of return prescribed by it. [Amended
by 1957 c.711 §7; 2003 c.46 §19; 2009 c.128 §6]
308.530
Company not relieved from making other reports.
The statements provided for in ORS 308.505 to 308.665 shall not relieve the
company from making any other report or statement required by law to be made to
any other commission, board or officer. [Amended by 1997 c.154 §35]
308.535
Extension of time for making reports or statements; proceeding in case of
failure or refusal to furnish statement or information.
The Department of Revenue, for good cause, may allow a reasonable extension of
time for filing any report or statement required in ORS 308.505 to 308.665. If
a company fails to make any statement or furnish any information required by
ORS 308.505 to 308.665, the department shall inform itself as best it may as to
the matters necessary to be known in order to discharge its duties with respect
to the property of the company. [Amended by 1997 c.154 §36]
308.540
Department to prepare assessment roll; date as of which value assessed; when
roll final. For each year, the Department of
Revenue shall prepare an assessment roll, in which shall be assessed, as of
January 1 at 1:00 a.m. of the year, the assessed value of the property of
persons and companies subject to taxation under ORS 308.505 to 308.665. The
assessment roll shall not be final until reviewed as provided in ORS 308.590
and certified as provided in ORS 308.621. [Amended by 1991 c.459 §145; 1997
c.154 §37; 1997 c.541 §205; 2007 c.616 §12]
308.545
Mode of valuing property. For the purpose of arriving at
the amount and character and assessed value of the property belonging to a
company, the Department of Revenue personally may inspect the property, and may
take into consideration the statements filed under ORS 308.505 to 308.665, the
reports, statements or returns of the company filed in the office of any board,
office or commission of this state, or any county thereof, the earning power of
the company, the franchises and special franchises owned or used by the
company, and such other evidence of any kind that is obtainable bearing
thereon. However, no report, statement or return shall be conclusive upon the
department in arriving at the amount and character and assessed value of the
property belonging to the company. [Amended by 1991 c.459 §146; 1997 c.154 §38;
1997 c.541 §206]
308.550
Valuing property of company operating both within and without state.
(1) When a company owns, leases, operates over or uses rail, wire, pipe or pole
lines, operational routes or property within and without this state, if the
department values the entire property within and without this state as a unit,
it may ascertain the property subject to taxation in Oregon by the proportion
which the number of miles of rail, wire, pipe or pole lines or operational
routes in Oregon, controlled or used by the company, as owner, lessee, or
otherwise, bears to the entire mileage of rail, wire, pipe or pole lines or
operational routes controlled or used by the company, as owner, lessee, or
otherwise.
(2) If the value of any property having a
situs in this state, of a company operating both within and without the state,
cannot fairly be determined in the manner prescribed in subsection (1) of this
section, the Department of Revenue may use any other reasonable method to
determine the proper proportion of the entire property assessable for taxation
in this state.
(3) The assessed value of the property of
a water transportation company apportioned or allocated to Oregon shall not
reflect so much of the value of its watercraft as is fairly attributable to
voyages made by such watercraft exclusively on the high seas or between inland
water ports or termini and the high seas. Voyages made to Oregon ports for the
sole purpose or purposes of picking up or discharging company personnel, making
repairs, refitting, or taking on supplies shall not be used for allocation or
apportionment purposes. [Amended by 1955 c.735 §2; 1991 c.459 §147; 1997 c.541 §207]
308.555
Unit valuation of property. The Department of Revenue, for
the purpose of arriving at the assessed value of the property assessable by it,
may value the entire property, both within and without the State of Oregon, as
a unit. If it values the entire property as a unit, either within or without
the State of Oregon, or both, the department shall make deductions of the
property of the company situated outside the state, and not connected directly
with the business thereof, as may be just, to the end that the fair proportion
of the property of the company in this state may be ascertained. If the
department values the entire property within the State of Oregon as a unit, it
shall make deductions of the property of the company situated in Oregon, and
assessed by the county assessors, to an amount that shall be just. For that
purpose the county assessors shall, if the department so requests, certify to
the department the assessed value of the property of the companies assessable
by them, but such certification of assessed value is intended to be advisory
only and is not conclusive upon the department. [Amended by 1981 c.804 §64;
1991 c.459 §148; 1997 c.541 §208]
308.558
Taxation of aircraft; criteria; apportionment; exemption of aircraft of
foreign-owned carriers. (1) Aircraft shall be subject to
assessment, taxation and exemption, as provided in this section.
(2) Any aircraft used or held for use by
an air transportation company that is operating pursuant to a certificate of
convenience and necessity issued by an agency of the federal government shall
be assessed and taxed under ORS 308.505 to 308.665.
(3) Any aircraft used or held for use by
an air transportation company to provide scheduled passenger service, whether
or not the company is operating pursuant to a certificate of convenience and
necessity issued by a federal agency, shall be assessed and taxed under ORS
308.505 to 308.665.
(4) Any aircraft that is required to be
registered under ORS 837.040 for all or any part of the calendar year is exempt
from ad valorem property taxation for the tax year beginning in the calendar
year.
(5) Any aircraft that is used or held for
use by a foreign-owned carrier is exempt from ad valorem property taxation.
(6) Subject to allocation or apportionment
for out-of-state service, all other aircraft not otherwise specifically exempt
from taxation or licensed in lieu thereof, and not subject to assessment by the
Department of Revenue under ORS 308.505 to 308.665, shall be assessed in the
county from which they are customarily operated when not in service, or if
there is no customary place from which operated, then 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. [1987 c.601 §4;
1993 c.18 §70; 1995 c.79 §131; 2005 c.135 §1]
308.559
Exemption for aircraft undergoing major work. (1) As
used in this section:
(a) “Facility” includes all buildings or
areas designed and used exclusively for major work at or near an airport,
except passenger or freight terminals.
(b) “Major work” includes all remodeling,
renovation, conversion, reconversion, repairs or scheduled maintenance
performed at a facility in which the total labor expended for the work exceeds
10 work hours.
(2)(a) Any aircraft used or held for use
by an air transportation company is exempt from ad valorem property taxation
for the total period of time the aircraft is awaiting or undergoing major work
at a facility located in Oregon.
(b) An exemption may not be granted under
this section unless the air transportation company provides separate traffic
statistics and other documentation demonstrating the major work to the
Department of Revenue as part of a report filed either within the time required
under ORS 308.520 or as extended under ORS 308.535. If the department
determines that insufficient records and other information have been provided by
the air transportation company to substantiate the period of time that the
aircraft is claimed to be awaiting or undergoing major work in a facility, the
department may deny the exemption.
(3)(a)(A) To the extent that an air
transportation company demonstrates in a report described in paragraph (b) of
this subsection that an increase in Oregon air traffic or an upgrade of
aircraft type serving Oregon is a rerouting necessary to accommodate major work
at a facility, the department shall exempt that portion of the allocation that
results solely from the rerouting.
(B) The airline transportation company
shall provide the department with prior written notice of any rerouting.
(b) Any exemption under this subsection
shall be reviewed annually by the department using documentation provided by
the air transportation company as part of the annual report filed either within
the time required by ORS 308.520 or as extended under ORS 308.535. [1995 c.378 §2;
2003 c.46 §20; 2005 c.94 §54]
308.560
Assessment roll; description of property; effect of mistake.
(1) The assessment roll for the companies assessed under ORS 308.505 to 308.665
shall be prepared in a manner prescribed by the Department of Revenue.
(2) The assessment roll prepared by the
department under this section must include all of the following:
(a) The name of each company assessed
under ORS 308.505 to 308.665.
(b) Under the name of each company, a
general description of the property assessed in the name of the company. A
general description under this paragraph is deemed to include all property of
the company that is assessable under ORS 308.505 to 308.665. A general
description under this paragraph may be in any form prescribed by the
department and may refer to or incorporate by reference an order or memorandum
made by the department that describes property of the company that is
assessable under ORS 308.505 to 308.665.
(c) Wherever possible, under the name of
each company and under an appropriate heading, the aggregate track mileage,
miles of wire, pipe or pole line, or the operational routes within the State of
Oregon.
(3) An assessment may not be invalidated
because of a mistake related to the ownership, lease or usage of the property
if the property is generally correctly described. [Amended by 1957 c.69 §1;
1957 c.711 §8; 1979 c.284 §136; 1997 c.154 §39; 2009 c.128 §7]
308.565
Apportionment of assessment among counties. (1)
For the purpose of determining the amount of the assessment of any centrally
assessed company that is to be apportioned to those counties in this state in
which the rail lines of the company are located, the Department of Revenue
shall multiply the values per mile, as ascertained pursuant to ORS 308.570, of
main and branch lines by the number of miles of main and branch lines in each
county, including miles of main tracks, spurs, yard tracks and sidetracks, as
reported by the company or as otherwise determined by the department.
(2) The department shall apportion values
distributed over wire, pipe or pole lines or operational routes to those
counties in which the lines or routes are located by multiplying the rate per
mile in each case, determined pursuant to ORS 308.575, by the number of miles
of the wire, pipe or pole lines or operational routes in each county.
(3) If the property of any company
assessable under ORS 308.505 to 308.665 is of such a character that its value
cannot reasonably be apportioned on the basis of rail, wire, pipe, pole line or
operational route mileage, the department may adopt any other method or basis
of apportionment to each county in which the property is located that the
department determines to be feasible and proper.
(4) As determined by the department,
values of electric power plants and water powers, connected with or used in the
operation and business of any company, assessable under ORS 308.505 to 308.665,
may be apportioned to each county in which power plants and water powers are
located in a manner the department deems reasonable and fair.
(5) Assessments of the mobile property of
air transportation companies shall be allocated and apportioned only to those
counties in which the air transportation companies make service landings. For
aircraft less than 75,000 pounds gross taxi weight, the department shall
allocate and apportion to the counties 60 percent of the value which would
otherwise be allocated and apportioned.
(6)(a) Assessments of water transportation
companies shall be allocated and apportioned to those counties in which such
companies use or maintain ports or termini, including off-shore anchorages.
(b) For purposes of ORS 308.505 to
308.665, the taxing districts to which assessments are apportioned by the
county assessor shall be deemed to extend to the center of any river channel or
to the ocean bar. [Amended by 1957 c.711 §9; 1987 c.601 §2; 1997 c.154 §40;
2009 c.128 §8]
308.570
Determining value per mile of main and branch lines of companies using rail
lines. (1) In the assessment of the property
of any company conducting transportation or operating over rail lines, the Department
of Revenue shall determine the value of each branch line of the company located
within this state and the mileage of each branch line, including miles of main
tracks, spurs, yard and sidetracks.
(2) The department shall determine the
values per mile of a branch line by dividing the value of the line by the
mileage of the line.
(3) The department shall deduct the total
value of branch lines of the company from the total value of all centrally
assessed property of the company. The department shall then determine the
values per mile of the main line of the company by dividing the remainder by
the number of miles of the main line, taking into consideration miles of main
tracks, spurs, yard and sidetracks. Each mile of spurs, yard and sidetracks shall
be valued at not to exceed 50 percent of the value per mile assigned to the
main track of the branch or main line with which the spurs, yard and sidetracks
are connected.
(4) This section does not apply to small
private railcar companies. [Amended by 1969 c.102 §2; 1991 c.459 §151; 1997
c.154 §41; 1999 c.223 §3; 2009 c.128 §9]
308.575
Determining value per mile of property of companies using wire, pipe or pole lines
or operational routes. The Department of Revenue may
apportion the assessed value of the property of any company owning or using
wire, pipe or pole lines, or operating over operational routes, over the wire,
pipe or pole lines in such manner and at such rate or rates per mile as the
department determines to be reasonable and fair. [Amended by 1981 c.804 §65;
1991 c.459 §152; 1997 c.541 §209; 2009 c.128 §10]
308.580
Department to review and correct tentative assessment roll; interested persons
may appear. (1) Beginning on June 15 of the
assessment year, the Department of Revenue shall:
(a) Publicly examine and review the
tentative assessment roll made by the department;
(b) Correct all errors in valuation,
description, quantity and quality of property assessable by the department
under ORS 308.505 to 308.665; and
(c) Correct all errors in the
apportionment to counties of the assessments made by the department under ORS
308.505 to 308.665.
(2) Interested persons and companies may
appear at the public examination and review required under subsection (1) of
this section. [Amended by 1991 c.459 §152a; 2007 c.616 §1; 2011 c.204 §4]
308.582
Notice of tentative assessment. (1) The
Department of Revenue shall mail a notice to each person or company assessed
under ORS 308.505 to 308.665 that states the amount the department intends to
place on the assessment roll as the assessment of the property of the person or
company that is assessable under ORS 308.505 to 308.665. The department shall
mail the notice of tentative assessment no later than May 25 of the assessment
year.
(2) The notice shall be mailed to the
last-known address of the person or company.
(3) A failure by the department to
properly give the notice required by this section does not invalidate any
assessment made by the department.
(4) On and after the date that notice is
mailed under this section and before the date of completion of the review of
the roll, the department shall make the tentative assessment roll and the
apportionment of the assessments to counties available for inspection by a
person or company receiving notice under this section. [2007 c.616 §2; 2011
c.204 §5]
308.584
Request for conference to modify tentative assessment; appeal.
(1) A person or company receiving a notice of tentative assessment under ORS
308.582 may make a request for a conference on the reduction in valuation or
modification of the apportionment of a tentative assessment set forth in the
notice.
(2) The request shall be made to the
Director of the Department of Revenue on or before June 15 of the assessment
year. If the Department of Revenue failed to properly mail the notice described
in ORS 308.582 to the person or company, a request for a conference may be made
on or before June 25 of the assessment year, but may not be made thereafter.
(3) The director shall hold a conference
under this section as soon as is practicable following the date a request is
made and shall issue an order modifying the valuation or apportionment of an
assessment or affirming the tentative assessment on or before August 1 of the
tax year.
(4) A conference with the director is an
administrative remedy that must be exhausted before an appeal of the valuation
or apportionment of an assessment may be made to the Oregon Tax Court. The
valuation or apportionment of an assessment under ORS 308.505 to 308.665 may
not be appealed to the tax court if the person or company does not file a
timely request for a conference under this section prior to seeking an appeal
before the tax court.
(5) Subject to subsection (4) of this
section, an appeal to the tax court may be made under ORS 305.280.
(6) A petition may not be filed with a
county board of property tax appeals for a reduction in value of property
assessed under ORS 308.505 to 308.665 or with respect to any other matter
arising under ORS 308.505 to 308.665. [2007 c.616 §3]
308.585
Delivery of tentative assessment roll to director.
The Department of Revenue shall prepare the tentative assessment roll of
property subject to assessment under ORS 308.505 to 308.665 on or before June
15 of the assessment year. [Amended by 1969 c.520 §30; 1973 c.402 §9; 1991
c.459 §152b; 2007 c.616 §4]
308.590
Review and correction of tentative assessment roll; apportionment to county.
(1) The Director of the Department of Revenue shall:
(a) Review, examine and correct the
tentative assessment roll prepared under ORS 308.585.
(b) Increase or reduce the valuation of
property assessed on the roll so that the valuation is the assessed value of
the property.
(c) Correct errors in apportionments of
assessments on the roll.
(d) Correct errors in the ratio of average
maximum assessed value to average real market value calculated under ORS
308.153.
(2) If it appears to the director that
there is any real or personal property that, by law, the department is
permitted to assess that has been assessed by the department more than one
time, or incorrectly assessed as to description, quantity or quality, or
assessed in the name of a person or company not the owner, lessee or occupant
of the property, or assessed under or beyond the actual assessed value of the
property, the director may make proper corrections to the roll.
(3) If it appears to the director that
there is real or personal property that has been assessed by the department but
that is not assessable by the department, the director may make proper corrections
to the roll.
(4) If it appears to the director that any
real or personal property that is assessable by the department has not been
assessed upon the roll, the director shall assess the property at its assessed
value.
(5) Property assessed by the department
within any county shall be apportioned by the department to the county. [Amended
by 1959 c.519 §2; 1967 c.293 §10; 1969 c.520 §31; 1971 c.377 §1; 1973 c.402 §10;
1991 c.459 §153; 1997 c.541 §210; 2003 c.31 §1; 2003 c.46 §21; 2007 c.616 §5]
308.595
Notice when valuation increased or omitted property placed on tentative assessment
roll; exception. The Director of the Department
of Revenue, while reviewing and apportioning the tentative assessment roll, may
not increase the valuation of any property on the roll without giving to the
company or person in whose name the property is assessed at least six days’
written notice to appear and show cause, if any, why the valuation of the
assessable property of the company or person, or some part thereof, to be
specified in the notice, should not be increased. A notice is not necessary if
the person or company appears voluntarily before the director and is notified
by the director that the property of the person or company, or some specified
part thereof is, in the opinion of the director, assessed below its assessed
value. [Amended by 1955 c.735 §3; 1957 c.325 §2; 1967 c.78 §4; 1969 c.520 §32;
1977 c.870 §35; 1991 c.459 §154; 1993 c.270 §35; 1995 c.650 §91; 1997 c.541 §212;
1999 c.223 §5; 2007 c.616 §6]
308.600
Director’s examination of rolls. The Director
of the Department of Revenue shall complete the examination, review, correction
and apportionment of the assessment roll under ORS 308.590 by August 1 of the
tax year. [Amended by 1969 c.520 §33; 1973 c.402 §11; 1999 c.223 §6; 2007 c.616
§13]
308.605
Entry of corrections and changes; record of meetings.
(1) Corrections, additions to or changes in the assessment roll prepared under
ORS 308.505 to 308.665 shall be entered in a separate part of the roll headed
substantially, “as reviewed,” and the entries in the separate part shall be the
record of the action of the Department of Revenue. The department may prescribe
some other method to record the corrections, additions to or changes in the
roll.
(2) The meetings, sittings and adjournment
of the department, sitting for the purpose of review, shall be recorded in the
department’s journal or may be recorded as otherwise prescribed by the
department. [Amended by 1957 c.69 §2; 2007 c.616 §14]
308.610
Oath of director upon completion of review. Upon
completion of the review of the roll as provided in ORS 308.590, the Director
of the Department of Revenue shall take and subscribe to an oath similar to the
oath required for assessors under ORS 308.320. The oath shall be filed with the
Secretary of State. [Amended by 2005 c.94 §55; 2007 c.616 §15]
308.615
Keeping roll as public record. When the
review of the assessment roll is complete, the Department of Revenue shall keep
the roll as a public record. [Amended by 2009 c.128 §11]
308.620
[Amended by 1955 c.735 §4; 1961 c.533 §48; repealed by 1977 c.870 §59]
308.621
When assessment complete; certifying to assessors; apportioning by assessor;
levy and collection of taxes. (1) When the
Director of the Department of Revenue completes review of the assessment roll,
the assessments therein shall be considered complete.
(2) Except as otherwise provided in ORS
308.640, upon completion of the roll the Department of Revenue shall certify to
the assessor of each county in which the property of any company so assessed is
located, the number of miles of main and branch lines of the company, including
miles of main tracks, spurs, yard and sidetracks, or the number of miles of
wire, pipe or pole lines or operational routes, as the case may be, and the
assessed values apportioned to the county. The county assessor shall apportion
the certified amounts to the municipal corporations and taxing districts of the
county by multiplying the value per mile of each main and branch rail line, and
of spurs, yard and sidetracks connected therewith, or the value per mile of
each wire, pipe or pole line or operational route by the mileage located in
each of the municipal corporations and taxing districts, and shall enter the
assessments so certified and apportioned in the assessment roll.
(3) The assessed value of any property
assessed by the department and apportioned on a basis other than that of rail,
wire, pipe or pole line mileage or operational route mileage shall be certified
in similar manner to the county assessor and shall be entered in the county
assessment roll, with allocation to the municipal corporations and taxing
districts in which the property is located.
(4) Taxes shall be levied and collected on
properties assessed, certified and apportioned in the same time and manner as
taxes on other properties are levied and collected. [Formerly 308.635; 2009
c.128 §12]
308.624
Correction of certified roll. (1) Following
the date that an assessment roll prepared under ORS 308.505 to 308.665 is
certified under ORS 308.621, the Director of the Department of Revenue may
correct a clerical error, or an error or omission in the certified roll, as
prescribed in this section.
(2) For purposes of this section, a
clerical error is an error on the roll that arises from an error in the records
of the Department of Revenue and that, had it been discovered by the department
prior to certification of the roll, would have been corrected as a matter of
course, and for which the information necessary to correct the error is
contained in the records of the department. Clerical errors include, but are
not limited to, arithmetic or copying errors or the omission or misstatement of
a property value on the roll.
(3) Except as provided in subsection (4) of
this section, the director may correct any other error or omission of any kind,
including, but not limited to:
(a) The elimination of the assessment to
one person or company of property owned or used by another person or company on
the assessment date;
(b) The correction of a value changed on
appeal;
(c) The correction of an error in the
assessed value of property resulting from an error in the identification of a
unit of property;
(d) An error in apportionment of
assessments on the roll; and
(e) An error in the ratio of average
maximum assessed value to average real market value determined under ORS
308.153.
(4) For purposes of this section, the
director may not correct an error in valuation judgment that is an error in the
department’s opinion of the value of property.
(5) Corrections may be made under this
section to the roll last certified, or to the certified roll for any prior year
that does not exceed five years prior to the year for which the last roll was
certified under ORS 308.621.
(6) If the director makes a correction
under this section that has the effect of increasing the assessment to which
the correction relates, except where the correction is made to correct a value
changed on appeal, the department shall treat the correction as an addition of
omitted property for purposes of giving the notice required under ORS 308.632. [2007
c.616 §7]
308.625
[Amended by 1955 c.735 §5; 1957 c.325 §3; repealed by 1961 c.533 §57]
308.628
Omitted property subject to assessment. (1) If the
Director of the Department of Revenue determines that any real or personal
property that is assessable by the Department of Revenue under ORS 308.505 to
308.665 has not been assessed on the assessment roll for the year in which the
roll was last certified or on the roll for any prior year that does not exceed
five years prior to the year for which the last roll was certified under ORS
308.621, the department shall give the notice prescribed in ORS 308.632 to the
person or company in whose name the omitted property is to be assessed.
(2) Property shall be presumed to be
omitted property subject to assessment under ORS 308.505 to 308.665 whenever
the department discovers or receives credible information that:
(a) The addition of any building,
structure, improvement, machinery, equipment or other asset was not reported in
a statement filed under ORS 308.520;
(b) The cost, as of the assessment date,
of any building, structure, improvement, machinery, equipment or other asset
reported in a return required by the department exceeds the cost stated in the
statement filed under ORS 308.520; or
(c) Any item listed in ORS 308.525 or
under rules adopted to implement ORS 308.525 was underreported in the statement
filed under ORS 308.520.
(3) ORS 308.624 (4) does not apply to the
addition of omitted property under subsection (1) of this section. [2007 c.616 §8]
308.630
[Amended by 1955 c.735 §6; 1961 c.533 §49; repealed by 1977 c.870 §59]
308.632
Notice of intention to add omitted property to assessment roll.
(1) The Department of Revenue shall give notice to the company or person in
whose name property is assessed of the department’s intention to add omitted
property to the assessment roll under ORS 308.628.
(2) The notice must:
(a) Be in writing;
(b) Be mailed to the last-known address of
the person or company;
(c) Describe in general terms the property
to be added to the roll; and
(d) State that the person or company shall
be given an opportunity, not less than 20 days after the mailing of the notice,
to appear before the department and show cause as to why the property should
not be added to the roll and assessed to the person or company. [2007 c.616 §9]
308.635
[Amended by 1979 c.241 §34; 1981 c.804 §66; 1983 s.s. c.5 §8; 1985 c.613 §10;
1991 c.459 §155; 1997 c.541 §214; renumbered 308.621 in 2007]
308.636
Correction of assessment roll to reflect omitted property; appeal.
(1) If the person or company that is notified under ORS 308.632 does not appear
before the Department of Revenue or appears but fails to show cause as to why
the assessment should not be made, the Director of the Department of Revenue
shall proceed to correct each certified assessment roll from which the property
was omitted, but may not correct a roll for a year that exceeds five years
prior to the year for which the last roll was certified.
(2) The director shall give notice of the
correction to the assessor of each county to which an assessment of omitted
property is to be apportioned. Under ORS 311.205 (1)(c), the officer in charge
of the assessment and tax roll shall make the appropriate correction to the
roll.
(3) A person or company aggrieved by an
assessment of omitted property under this section and ORS 308.628 and 308.632
may appeal to the Oregon Tax Court, as prescribed in ORS 305.275 and 305.280. [2007
c.616 §10]
308.640
Assessment and taxation of personal property of small private railcar
companies; apportionment to counties. (1) The
Department of Revenue shall determine the assessed value of the personal
property of each small private railcar company by multiplying the real market
value of the company’s personal property by the average ratio of assessed value
to real market value of all property of large private railcar companies.
(2) The department shall determine the tax
to be imposed on small private railcar companies as follows:
(a) Taxes to be credited to the county
school funds shall be calculated by applying to the assessed value of the
property the average school tax rate in the state for the immediately prior tax
year, applying to the assessed values of large private railcar companies as
determined by the department for the year.
(b) Taxes to be credited to the county
general funds shall be calculated by applying to the assessed value thereof the
average nonschool tax rate in the state for the immediately prior tax year,
applying to the assessed values of large private railcar companies as
determined by the department for the year.
(c) The taxes determined under this
subsection may not be imposed in an amount that exceeds the limits established
in ORS 310.150 for any year.
(3) The department may charge, levy and
collect the tax so determined on the personal property of any small private
railcar company having a taxable situs in this state. Each tax so charged and
levied constitutes a lien as of July 1 of the tax year on all the personal
property of the company within this state and shall be payable in the same
manner, at the same due dates and with the same rates of discount or interest
provided by law in respect to taxes on personal property payable in the several
counties. In collecting such taxes, the Department of Revenue may pursue any or
all of the rights, remedies or processes provided by law for the collection of
delinquent taxes on personal property and, in connection therewith, the
department shall have, in any county, the power and authority of the sheriff
and tax collector thereof.
(4) Moneys collected by the department
under this section shall be apportioned to each county in the proportion that
the portion of the assessed value of cars of large private railcar companies
that is attributable to the county bears to the total assessed value of cars of
large private railcar companies. Moneys so distributed to each county treasurer
shall be credited to the county school fund and general fund of the county as
directed by the department.
(5) Real property of large private railcar
companies and small private railcar companies shall be apportioned to the
several counties according to the location of the real property. [Amended by
1955 c.208 §1; 1959 c.109 §3; 1963 c.238 §1; 1969 c.102 §1; 1977 c.884 §9; 1991
c.459 §156; 1997 c.154 §2; 1999 c.223 §4; 2009 c.128 §13]
308.645
Reports by companies of mileage to county assessors.
Upon request by the county assessor, a company assessed by the Department of
Revenue under ORS 308.505 to 308.665 shall furnish a report to the county
assessor, under oath, showing the length, as of January 1 at 1:00 a.m. of the
assessment year, in each city, town, school district, road district, port or
other municipal taxing agency or district, or in lieu thereof the length in
each tax code area in the county, of main and branch railroad lines, and of
main tracks, spurs, yard tracks and sidetracks and also of wire, pipe or pole
lines and operational routes. [Amended by 1973 c.402 §12; 1997 c.154 §42; 2009
c.128 §14]
308.650
Companies to maintain principal office and agent within state.
Every company specified in ORS 308.515, doing business as such within this
state, shall establish and maintain at some fixed point within the state a
principal office and shall maintain thereat a secretary or managing agent.
308.655
Rules and regulations. The Department of Revenue may
prescribe directions, rules and regulations to be followed in answering any
requirement of ORS 308.505 to 308.665. [Amended by 1997 c.154 §43]
308.660
[Repealed by 1995 c.79 §132]
308.665
Railroad car exemption. (1) During the period of time
described in subsection (3) of this section, railroad cars owned by private car
companies undergoing major work including remodeling, renovation, conversion or
repairs shall be exempt from taxation.
(2) For purposes of this section, the term
“major work” shall include all remodeling, renovation, conversion, reconversion
or repairs to a railroad car in which the total labor expended for such work
exceeds 10 work hours.
(3) The exemption described in subsection
(1) of this section shall apply for the period of time in which the railroad
cars are awaiting or undergoing major work or are awaiting transportation to or
from or are being transported to or from a facility performing such major work.
(4) No exemption under subsection (1) of
this section shall be allowed unless the Department of Revenue is furnished
sufficient documentary information to prove that the claimant is entitled to
the exemption. [1973 c.245 §2; 1987 c.158 §48]
308.670
[1975 c.655 §1; 1977 c.679 §1; 1981 c.804 §67; 1991 c.459 §159; 1997 c.541 §215;
repealed by 2001 c.114 §18]
308.675
[1975 c.655 §2; 1977 c.679 §2; repealed by 1997 c.541 §215a]
308.680
[1975 c.655 §3; 1977 c.679 §3; 1991 c.459 §160; repealed by 1997 c.541 §215a]
308.685
[1975 c.655 §4; 1977 c.679 §4; 1979 c.350 §8; 1985 c.524 §2; 1991 c.459 §161;
1993 c.18 §71; repealed by 1997 c.541 §215a]
308.690
[1975 c.355 §2; 1977 c.811 §3; 1979 c.534 §2; repealed by 1991 c.459 §184]
308.695
[1975 c.355 §3; repealed by 1991 c.459 §184]
308.700
[1975 c.355 §4; 1981 c.804 §68; 1985 c.613 §20; repealed by 1991 c.459 §184]
MULTIUNIT
RENTAL HOUSING SUBJECT TO GOVERNMENT RESTRICTION ON USE
308.701
Definitions for ORS 308.701 to 308.724. As used in
ORS 308.701 to 308.724:
(1) “Government restriction on use” means
a restriction that limits the use of multiunit rental housing to qualified
income rental housing in order to receive a government incentive, including but
not limited to the following government incentives:
(a) A low income housing tax credit under
section 42 of the Internal Revenue Code;
(b) Financing derived from exempt facility
bonds for qualified residential rental projects under section 142 of the
Internal Revenue Code;
(c) A low interest loan under section 235
or 236 of the National Housing Act (12 U.S.C. 1715z or 1715z-1) or under 42
U.S.C. 1485;
(d) A government rent subsidy; and
(e) A government guaranteed loan.
(2) “Multiunit rental housing”:
(a) Means residential property consisting
of four or more dwelling units; and
(b) Does not include assisted living
facilities. [2001 c.605 §2]
308.704
Option of owner to choose special assessment. An owner
of multiunit rental housing that is subject to a government restriction on use
may choose, at the discretion of the owner, to have the multiunit rental
housing assessed under the special assessment provided in ORS 308.707 or may
choose to have the multiunit rental housing assessed under the ordinary methods
of assessing property in this state. Multiunit rental housing that is subject
to a government restriction on use is not required to be assessed under the
special assessment provided in ORS 308.707. [2001 c.605 §3]
308.705
[1957 c.628 §2; 1967 c.77 §1; repealed by 1997 c.154 §25]
308.707
Valuation of multiunit rental property subject to special assessment.
(1) The specially assessed value, maximum assessed value and assessed value of
multiunit rental housing shall be determined under this section if:
(a) The property is subject to a
government restriction on use; and
(b) The owner of the property has filed an
application for special assessment under ORS 308.709 and that application has
been approved.
(2) The specially assessed value of
property assessed under this section shall be determined in the manner elected
by the property owner under ORS 308.712.
(3)(a) For the first tax year for which
property is assessed under this section, the maximum assessed value of property
subject to special assessment under this section shall equal the product of the
specially assessed value of the property under subsection (2) of this section
multiplied by the ratio, not greater than 1.00, of the average maximum assessed
value to the average real market value of property in the same area and
property class as the specially assessed property.
(b) For each tax year after the first tax
year in which the property is assessed under this section and prior to any
disqualification from special assessment, the maximum assessed value of
property assessed under this section 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.
(c) If omitted property is added to the
property assessed under this section or a lot line adjustment is made to
property assessed under this section, the maximum assessed value of property
subject to special assessment under this section shall be determined as
prescribed in ORS 308.149 to 308.166, substituting the specially assessed value
under subsection (2) of this section for real market value.
(4) The assessed value of property subject
to special assessment under this section shall equal the lowest of:
(a) The specially assessed value of the
property determined under subsection (2) of this section;
(b) The maximum assessed value of the
property determined under subsection (3) of this section; or
(c) The real market value of the property.
(5) For each tax year following the first
tax year in which property is subject to special assessment under this section,
the owner of the multiunit rental housing must comply with any requirements
prescribed by the Department of Revenue by rule for the continued special
assessment of the property under this section.
(6) The definitions in ORS 308.149 apply
to this section. [2001 c.605 §4]
308.709
Application procedure; due dates; late filing; fee; assessor determination;
appeals. (1) An owner of multiunit rental
housing seeking to have the property assessed under ORS 308.707 must file a
written application under this section.
(2) Except as provided in subsection (3)
of this section, an application, and an election form as described in ORS 308.712,
must be filed with the county assessor on or before April 1 preceding the first
tax year for which special assessment under ORS 308.707 is sought.
(3) An application and election form may
be filed after April 1 and on or before December 31 of the first tax year for
which special assessment under ORS 308.707 is sought, if the application and
election form are accompanied by a late filing fee equal to the greater of $200
or one-tenth of one percent of the real market value of the property to which the
application relates, as of the assessment date for that tax year.
(4) The application must be in the form
and contain the information prescribed by the Department of Revenue, including:
(a) The name and address of the property
owner;
(b) The address and tax lot or account
number of the multiunit rental housing;
(c) A description and documentation of the
government restriction on use to which the multiunit rental housing is subject,
including but not limited to a deed declaration, restrictive covenant,
contractual agreement or other legally binding government restriction on use;
and
(d) The anticipated duration of the
government restriction on use.
(5) A completed election form under ORS
308.712, and an accompanying income and expense statement (if available), must
be submitted simultaneously with an application filed under this section and is
considered to be a part of the application. The election shall apply to each
tax year for which the property is subject to special assessment under ORS
308.707, unless the owner changes the election as described in ORS 308.712 (2).
(6) The county assessor shall review the
application. If the assessor determines that the property consists of multiunit
rental housing that is subject to a government restriction on use, the assessor
shall approve the application. Approval of the application shall result in the
property to which the application relates being qualified to be assessed under
ORS 308.707.
(7) The county assessor shall notify the
applicant in writing of the assessor’s determination within 120 days following
the date the application was filed with the assessor.
(8) An applicant may appeal the
determination of the county assessor as provided in ORS 305.275. [2001 c.605 §5]
308.710
[1957 c.628 §§3,5; repealed by 1997 c.154 §25]
308.712
Methods to determine specially assessed value; election by owner; procedure;
rules; fee. (1) The owner of multiunit rental
housing that is subject to a government restriction on use and that is to be
assessed under ORS 308.707 must elect the method by which the specially
assessed value of the property is to be determined. The property owner must
elect one of the following methods to determine the specially assessed value of
the property:
(a) Through an annual net operating income
approach to value that uses actual income and stabilized operating expenses
that are based on the actual history of the property (if available) and a
capitalization rate. The income, expenses and capitalization rate used must be
consistent with the Uniform Standards of Professional Appraisal Practice and
may be further defined by rules adopted by the Department of Revenue. Factors
to be considered in setting a capitalization rate include the risks associated
with multiunit rental housing subject to a government restriction on use,
including but not limited to diminished ownership control, income generating
potential and liquidity. The capitalization rate that is set pursuant to this
paragraph must be equal to or greater than the capitalization rate used for
valuing multiunit rental housing that is not subject to a government
restriction on use;
(b) By adjusting the unrestricted market
value of the property being specially assessed, computed without regard to any
government restriction on use applicable to the property, based on the ratio of
the average annual rent of those dwelling units of the property that are
subject to a government restriction on use to the average annual rent of
comparable multiunit rental housing that is not subject to a government
restriction on use; or
(c) Through an alternate method for
determining the specially assessed value of multiunit rental housing that is
subject to a government restriction on use that may be adopted by the
department by rule.
(2)(a) An election under this section must
be made at the time an application for special assessment is filed under ORS
308.709, and is considered to be a part of the application.
(b) A property owner may change the
election the owner previously made. Except as provided in subsection (3) of
this section, a new election under this section must be made on or before April
1 preceding the tax year for which the new election applies. The election shall
be made in writing to the county assessor of the county in which the property
is located, in the form prescribed by the department.
(c) The election form must be accompanied
by a written statement of the actual income and stabilized operating expenses
of the property, as described in subsection (1)(a) of this section.
(3) A change in election may be made after
April 1 and on or before December 31 of the tax year, if the election form is
accompanied by a late filing fee equal to the greater of $200 or one-tenth of
one percent of the real market value of the property to which the election relates,
as of the assessment date for that tax year. [2001 c.605 §6]
308.714
Disqualification; notification requirements; penalties; rules; reapplication;
new property or new improvements. (1) An owner
of property assessed under ORS 308.707 must notify the county assessor if:
(a) The property is no longer multiunit
rental housing that is subject to a government restriction on use;
(b) New property is constructed at the
location of the multiunit rental housing, or new improvements are made to the
multiunit rental housing;
(c) An event described in ORS 308.146
(3)(b) or (c) occurs with respect to the multiunit rental housing; or
(d) The owner chooses not to have the
property assessed under ORS 308.707.
(2) The notification must be made within
60 days following the date on which the circumstance described in subsection
(1) of this section occurred.
(3) The notification must be made in
writing and must indicate the date on which the circumstance described in
subsection (1) of this section occurred.
(4) The Department of Revenue may by rule
prescribe penalties to be imposed on a property owner if notification is not
made as required by subsections (1) to (3) of this section.
(5)(a) Property shall be disqualified from
special assessment under ORS 308.707 as of the tax year immediately following
any change, event or choice described in subsection (1)(a), (c) or (d) of this
section.
(b) Following disqualification for any
change or event described in subsection (1)(a) or (c) of this section, a
property owner may apply for special assessment pursuant to ORS 308.709.
(c) Following disqualification for a
choice described in subsection (1)(d) of this section, a property owner may
reapply only once for special assessment pursuant to ORS 308.709 within the
10-year period following the year in which the property was first qualified for
special assessment. An owner may not reapply for special assessment pursuant to
ORS 308.709 after the end of that 10-year period.
(6) New property constructed at the
location of the multiunit rental housing or new improvements made to the
multiunit rental housing may qualify for special assessment under ORS 308.707
only if the property owner files an application under ORS 308.709 in the time
and manner prescribed by ORS 308.709. Notwithstanding ORS 308.712, the new
property or new improvements, if otherwise qualified for special assessment,
must be specially assessed using the method elected by the property owner for
the existing multiunit rental housing.
(7) As used in this section, “new property
or new improvements” has the meaning given that term in ORS 308.149. [2001
c.605 §7]
308.715
[1957 c.628 §4; 1959 c.297 §1; repealed by 1997 c.154 §25]
308.720
[1957 c.628 §6; repealed by 1997 c.154 §25]
308.723
Application of property tax expenditure funding.
ORS 306.353 to 306.359 do not apply to ORS 308.701 to 308.724. [2001 c.605 §8]
308.724
Rules. The Department of Revenue shall
prescribe rules implementing the provisions of ORS 308.712 (1)(a). The
department may prescribe any other rules necessary to administer the provisions
of ORS 308.701 to 308.724, including rules establishing one or more alternative
methods for determining the specially assessed value of multiunit rental
housing under ORS 308.712 (1)(c). [2001 c.605 §9]
308.725
[1957 c.628 §7; 1963 c.238 §2; 1965 c.492 §1; 1967 c.226 §1; 1969 c.595 §12;
repealed by 1997 c.154 §25]
308.730
[1957 c.628 §8; 1981 c.623 §5; repealed by 1997 c.154 §25]
308.740
[1971 c.493 §2; 1991 c.459 §162; 1997 c.541 §218; renumbered 308A.300 in 1999]
308.745
[1971 c.493 §1; renumbered 308A.303 in 1999]
308.750
[1971 c.493 §3; 1991 c.459 §163; 1997 c.541 §219; renumbered 308A.306 in 1999]
308.755
[1971 c.493 §4; 1999 c.503 §4; renumbered 308A.309 in 1999]
308.760
[1971 c.493 §5; 1991 c.459 §164; renumbered 308A.312 in 1999]
308.765
[1971 c.493 §6; 1991 c.459 §165; 1997 c.541 §219a; renumbered 308A.315 in 1999]
308.770
[1971 c.493 §7; 1991 c.459 §166; 1997 c.541 §220; renumbered 308A.318 in 1999]
308.775
[1971 c.493 §8; renumbered 308A.321 in 1999]
308.780
[1971 c.493 §9; 1979 c.350 §9; renumbered 308A.324 in 1999]
308.785
[1971 c.493 §10; renumbered 308A.327 in 1999]
308.790
[1971 c.493 §11; renumbered 308A.330 in 1999]
308.792
[1981 c.720 §3; 1999 c.21 §21; renumbered 308A.350 in 1999]
308.793
[1981 c.720 §1; renumbered 308A.353 in 1999]
308.794
[1981 c.720 §4; 1991 c.459 §176; renumbered 308A.356 in 1999]
308.795
[1981 c.720 §5; 1997 c.811 §1; renumbered 308A.359 in 1999]
308.796
[1981 c.720 §6; 1997 c.811 §2; renumbered 308A.362 in 1999]
308.797
[1981 c.720 §7; renumbered 308A.365 in 1999]
308.798
[1981 c.720 §8; 1991 c.459 §178; renumbered 308A.368 in 1999]
308.799
[1981 c.720 §9; renumbered 308A.371 in 1999]
308.800
[1981 c.720 §10; renumbered 308A.374 in 1999]
308.801
[1981 c.720 §11; 1999 c.314 §50; renumbered 308A.377 in 1999]
308.802
[1981 c.720 §12; 1989 c.924 §6; 1991 c.459 §182; 1997 c.811 §3; renumbered
308A.380 in 1999]
308.803
[1981 c.720 §§13,13a; 1989 c.924 §7; 1997 c.811 §4; renumbered 308A.383 in
1999]
GROSS
EARNINGS TAX ON MUTUAL OR COOPERATIVE DISTRIBUTION SYSTEMS
308.805
Mutual and cooperative electric distribution systems subject to tax on gross
earnings. (1) Every association of persons,
wholly mutual or cooperative in character, whether incorporated or
unincorporated, the principal business of which is the construction,
maintenance and operation of an electric transmission and distribution system
for the benefit of the members of such association without intent to produce
profit in money and which has no other principal business or purpose shall, in
lieu of all other taxes on the transmission and distribution lines, pay a tax
on all gross revenue derived from the use or operation of transmission and
distribution lines (exclusive of revenues from the leasing of lines to
governmental agencies) at the rates prescribed by ORS 308.807. The tax shall
not apply to or be in lieu of ad valorem taxation on any property, real or
personal, which is not part of the transmission and distribution lines of such
association.
(2) The Department of Revenue, pursuant to
ORS 308.505 to 308.665, shall assess for ad valorem taxation all the real and
personal property of such associations which is not a part of “transmission and
distribution lines,” as defined in subsection (3) of this section. All other
property subject to ad valorem taxation shall be assessed in the manner
otherwise provided by law, by the assessor of the county in which such property
has a tax situs.
(3) As used in ORS 308.805 to 308.820:
(a) “Transmission and distribution lines”
shall include all property that is energized or capable of being energized or
intended to be energized, or that supports or is integrated with such property.
This includes, but is not limited to, substation equipment, fixtures and
framework, poles and the fixtures thereon, conductors, transformers, services,
meters, street lighting equipment, easements for rights of way, generating
equipment, communication equipment, transmission lines leased to governmental agencies,
construction tools, materials and supplies, office furniture and fixtures and
office equipment. This shall not include such property as parcels of land,
buildings, and merchandise held for resale.
(b) “Wire mile” means a single conductor
one mile long installed in a line, but not including service drops. [Amended by
1957 c.637 §1; 1959 c.109 §4; 1969 c.492 §1]
308.807
Amount of tax. For payments due July 1, 1992, and each
July 1 thereafter, the amount of the tax imposed by ORS 308.805 shall be the
lesser of:
(1) Four percent of all gross revenue
derived from the use or operation of transmission and distribution lines
(exclusive of revenues from the leasing of lines to governmental agencies)
minus the cost of power to the association, or;
(2) The sum of:
(a) An amount obtained by multiplying the
real market value of the transmission and distribution lines for the current
fiscal year by the maximum school tax rate allowable under ORS 310.150, plus;
(b) An amount obtained by multiplying the
real market value of the transmission and distribution lines for the current
fiscal year by $10 per $1,000 of real market value, plus;
(c) An amount obtained by multiplying the
real market value of the transmission and distribution lines by the tax rate of
the county for exempt bonded indebtedness as defined in ORS 310.140. [1969
c.492 §3; 1983 c.782 §1; 1985 c.213 §1; 1991 c.459 §169]
308.810
Association to file statement; payment of tax.
(1) Every association referred to in ORS 308.805 shall make and file with the
Department of Revenue, on or before March 1 of each year, in such form and on
such blanks as the department may prescribe and provide, the statement required
under ORS 308.520 and 308.525, and shall include therein the amount of all its
gross revenue subject to the tax levied by ORS 308.805 for the calendar year
preceding the making of such statement. The association shall compute and
forward on or before July 1 of each year the lesser of the tax calculated under
ORS 308.807 (1) on such gross revenue or the tax calculated under ORS 308.807
(2) on the real market value of the transmission and distribution lines used or
operated by the association.
(2) The department shall notify the
association of the real market value of the transmission and distribution lines
used or operated by the association on or before the date fixed for notices of
assessment to be issued under ORS 308.582 or 308.595. [Amended by 1957 c.637 §2;
1969 c.492 §4; 1983 c.782 §1; 1991 c.459 §170; 2007 c.227 §2; 2007 c.616 §16]
308.815
Examination of return by department; distribution of tax.
(1) The Department of Revenue shall examine and determine as to the correctness
of the return and taxes on the association’s gross revenue forwarded pursuant
to ORS 308.810 and if found correct shall thereupon remit the tax so received
to the treasurers of the counties in which the association has electric
transmission and distribution lines in proportion to the number of wire miles
in each of such counties.
(2) If the taxes so received by the treasurers
of the respective counties are measured by gross revenue they shall be credited
as follows:
(a) For payments due July 1, 1992:
(A) 60 percent to the county school fund.
(B) 40 percent to the general fund of the
county.
(b) For payments due July 1, 1993:
(A) 55.6 percent to the county school
fund.
(B) 44.4 percent to the general fund of
the county.
(c) For payments due July 1, 1994:
(A) 50 percent to the county school fund.
(B) 50 percent to the general fund of the
county.
(d) For payments due July 1, 1995:
(A) 42.9 percent to the county school
fund.
(B) 57.1 percent to the general fund of
the county.
(e) For payments due July 1, 1996, and
thereafter:
(A) 33.3 percent to the county school
fund.
(B) 66.7 percent to the general fund of the
county.
(3) If the amount of the taxes was
determined under ORS 308.807 (2) they shall be deposited in the unsegregated
tax collections account and distributed according to the percentage
distribution schedule in ORS 311.390.
(4) If the return or taxes are found to be
incorrect, the department shall notify the association of the error, and refund
any overpayment or demand payment of any deficiency. [Amended by 1963 c.238 §3;
1969 c.492 §5; 1991 c.459 §171; 2001 c.114 §19]
308.820
Tax as a lien; delinquency date; action to collect.
(1) All taxes levied under ORS 308.805 shall be a debt due and owing from the
association and shall be a lien on all the property, real and personal, of the
association from March 1 of each year. The taxes shall be delinquent if not
paid within 30 days of the due date thereof. Interest shall be charged on the
delinquent taxes in the manner prescribed in ORS 305.220.
(2) The Department of Revenue shall
enforce collection of the taxes levied under ORS 308.805 and immediately after
the delinquency date thereof shall institute an action for the collection of
such taxes, together with interest, costs and other lawful charges thereon. The
department shall have the benefit of all laws of this state pertaining to
provisional remedies against the properties, either real or personal, of such
associations, without the necessity of filing either an affidavit or
undertaking, as otherwise provided by law. [Amended by 1957 c.637 §3; 1981
c.623 §6; 1999 c.223 §9; 2009 c.128 §15]
308.850
[1969 c.605 §11; repealed by 1971 c.529 §37]
308.855
[1969 c.605 §12; repealed by 1971 c.529 §37]
308.860
[1969 c.605 §13; repealed by 1971 c.529 §37]
MANUFACTURED
STRUCTURES; MOBILE MODULAR UNITS
308.865
Notice and payment of taxes before movement of mobile modular unit.
(1) A person may not move a mobile modular unit to a new situs within the same
county or outside the county until the person has:
(a) Given notice of the move to the county
tax collector; and
(b) Paid all property taxes and special assessments
for the current tax year and all outstanding delinquent property taxes and
special assessments for all past tax years.
(2) Upon receiving notice of a move, the
county tax collector shall send copies of the notice to the county assessor and
the Department of Transportation.
(3) In computing taxes and special
assessments on a mobile modular unit that will become due, the following apply:
(a) If the assessor can compute the exact
amount of taxes, special assessments, fees and charges, the assessor is
authorized to levy and the tax collector is authorized to collect such amount.
(b) If the assessor is unable to compute
such amount at such time, the owner shall either pay an amount computed using
the value then on the assessment roll for the mobile modular unit or that value
which next would be used on an assessment roll and the assessor’s best estimate
of taxes, special assessments, fees and other charges.
(c) ORS 311.370 applies to all taxes
collected under this subsection. [1969 c.605 §14; 1971 c.529 §31; 1973 c.91 §5;
1977 c.884 §10; 1979 c.350 §10; 1983 c.311 §1; 1985 c.16 §455; 1985 c.416 §§1,1a;
1991 c.459 §172; 1993 c.551 §3; 1993 c.696 §12; 1997 c.541 §§221,221a; 1999
c.359 §8; 2003 c.655 §65]
Note:
308.865, 308.866, 308.875, 308.880 and 308.905 were enacted into law by the
Legislative Assembly but were not added to or made a part of ORS chapter 308 by
legislative action. See Preface to Oregon Revised Statutes for further
explanation.
308.866
Definition of mobile modular unit; statement of value; receipt.
(1) As used in ORS 308.865 and this section, “mobile modular unit” means a
prefabricated structure that is more than eight and one-half feet wide, is used
for commercial or business purposes and is capable of being moved on the
highway.
(2) The owner as of January 1 of each year
of a mobile modular unit that is taxed as personal property shall submit no
later than the following March 1 a statement of the value of the unit and of
its location. The owner shall submit the statement to the county assessor of
the county in which the unit is located on January 1 of the year for which the
statement is submitted. An owner who fails to provide the statement is subject
to the late filing penalty as provided in ORS 308.295. The Department of Revenue
shall prescribe the form of statement.
(3) When taxes on a mobile modular unit
have been paid in accordance with the provisions of ORS 308.865, the tax
collector shall issue the owner of the unit a receipt indicating that the taxes
have been paid.
(4) Notwithstanding any other provision of
law, the county tax collector shall accept a cashier’s check or money order in
payment of taxes on a mobile modular unit. [1993 c.551 §§1,2; 1995 c.256 §4;
1997 c.541 §223; 2003 c.655 §66]
Note:
See note under 308.865.
308.870
[1969 c.605 §15; 1971 c.210 §1; repealed by 1971 c.529 §37]
308.875
Manufactured structures classified as real or personal property; effect of
classification on other transactions. If the
manufactured structure and the land upon which the manufactured structure is
situated are owned by the same person, the assessor shall assess the
manufactured structure as real property. If the manufactured structure is owned
separately and apart from the land upon which it is located, the assessor shall
assess and tax the manufactured structure as personal property. A change in the
property classification of a manufactured structure for ad valorem tax purposes
does not change the property classification of the structure with respect to
any transactions between the owner and security interest holders or other
persons. Manufactured structures classified as personal property need not be
returned under ORS 308.290. [1969 c.605 §16; 1971 c.529 §12; 1973 c.91 §6; 1983
c.748 §4; 1985 c.16 §456; 1993 c.696 §13; 2003 c.655 §67]
Note:
See note under 308.865.
308.880
Travel or special use trailer eligible for ad valorem taxation upon application
of owner. (1) The owner of any travel trailer
described in ORS 801.565 that is being used either as a permanent home or for
other than recreational purposes may apply to the assessor in the county in
which it has situs to have the travel trailer assessed for ad valorem taxation.
If the assessor determines that the travel trailer is being used either as a
permanent home or for other than recreational uses, the assessor shall place
the travel trailer on the assessment and tax rolls the same as if it were a
manufactured structure. The assessor shall accept the travel trailer plate for
the vehicle and return the plate to the Department of Transportation, and
shall, as appropriate, record the travel trailer in the county deed records or
assist in obtaining an ownership document for the travel trailer under ORS
446.571. Any travel trailer placed on the assessment and tax rolls under this
section is considered a manufactured structure for all purposes.
(2) The owner of any special use trailer
described in ORS 801.500 that is eight and one-half feet or less in width may
apply to the assessor of the county in which it has situs to have the special
use trailer assessed for ad valorem taxation. If the assessor determines that
the special use trailer is eight and one-half feet or less in width and is
permanently situated in one place, the assessor shall place the special use
trailer on the assessment and tax rolls in the same way as if it were a
manufactured structure. The assessor shall accept any special use trailer plate
for the vehicle and return the plate to the Department of Transportation, and
shall, as appropriate, record the special use trailer in the county deed
records or assist in obtaining an ownership document for the special use
trailer under ORS 446.571. Any special use trailer placed on the assessment and
tax rolls under this section is considered a manufactured structure for all
purposes. [1969 c.605 §59; 1971 c.529 §5; 1983 c.338 §907; 1993 c.696 §14; 1995
c.79 §135; 2003 c.655 §68; 2005 c.94 §56]
Note:
See note under 308.865.
308.885
Determination of real market value of manufactured structure without physical
appraisal. Each year that a physical appraisal is
not made of a manufactured structure, the assessor shall consider the value of
the manufactured structure, and shall apply uniform depreciation or trending
factors, if necessary to arrive at the real market value of manufactured
structures of a like class. [1971 c.529 §15; 1991 c.459 §173]
308.890
[1973 c.91 §8; 1983 c.311 §2; 1983 c.338 §908; 1985 c.16 §475; repealed by 2003
c.655 §143]
308.905
Special assessment on manufactured structure; collection; use.
(1) A special assessment is levied upon each manufactured structure that is
assessed for ad valorem property tax purposes as personal property. The amount
of the assessment is $5.
(2) The county assessor shall determine
and list the manufactured structures in the county that are assessed for the
current assessment year as personal property. Upon making a determination and
list, the county assessor shall cause the special assessment levied under
subsection (1) of this section to be entered on the general assessment and tax
roll prepared for the current assessment year as a charge against each
manufactured structure so listed. Upon entry, the special assessment shall
become a lien, be assessed and be collected in the same manner and with the
same interest, penalty and cost charges as apply to ad valorem property taxes
in this state.
(3) Any amounts of special assessment
collected pursuant to subsection (2) of this section shall be deposited in the
county treasury, shall be paid over by the county treasurer to the State
Treasury and shall be credited to the Mobile Home Parks Purchase Account to be
used exclusively for the purposes described in ORS 456.581. [1989 c.919 §3]
Note:
See note under 308.865.
PENALTIES
308.990
Penalties. (1) Violation of ORS 308.320 (3) or of
ORS 308.330 is a Class A misdemeanor. The judgment of conviction of any
assessor for such a violation shall of itself work a forfeiture of the office
of the assessor.
(2) Any taxpayer or managing officer
thereof who fails to furnish, after written demand so to do by the assessor or
the county board of property tax appeals having jurisdiction or the Department
of Revenue, any information or, upon like demand, fails to produce any books,
records, papers or documents required by ORS 308.285 or 308.335 to be furnished
by the taxpayer or managing officer to the county assessor, the county board of
property tax appeals or the Department of Revenue, commits a Class A
misdemeanor.
(3) Any person, firm, association or
corporation, or agent or managing officer thereof, who presents or furnishes to
the Director of the Department of Revenue any statement, required by ORS
308.335 or required by the director under the authority of ORS 308.335, that is
willfully false or fraudulent, commits a Class A violation.
(4) Any person who willfully presents or
furnishes to the director any statement required by ORS 308.505 to 308.665 that
is false or fraudulent commits perjury and, upon conviction, shall be punished
as otherwise provided by law for such crime.
(5) Subject to ORS 153.022, any willful
violation of ORS 308.413 or of any rules adopted under ORS 308.413 is a Class A
misdemeanor. [Subsections (3) and (4) of 1959 Replacement Part enacted as 1955
c.488 §2; subsections (3) and (4) of 1959 Replacement Part renumbered as part
of 321.991; subsection (7) enacted as 1969 c.605 §58; 1971 c.529 §33; 1977
c.884 §11; subsection (5) enacted as 1981 c.139 §4; 1997 c.154 §44; 1997 c.541 §88;
1999 c.21 §22; 1999 c.1051 §174; 2011 c.597 §83]
_______________