Assessment of Property for Taxation

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Assessment of Property for Taxation

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Section
308.005

"Assessor" includes deputy.

Section
308.007

Definitions.

Section
308.010

Registered appraiser requirements; revocation; continuing education; rules.

Section
308.015

Alternate qualifications for registered appraisers.

Section
308.020

[1973 c.345 §2; 1989 c.267 §1; 1991 c.459 §83; 1993 c.650 §1; 1995 c.650 §89; 1997 c.541 §§148,149; repealed by 2017 c.315 §9]

Section
308.025

Section 308.025

Section
308.027

[1983 c.471 §1; repealed by 2003 c.169 §11]

Section
308.030

Penalty for failure to file certain statements within time limits; notice; waiver or reduction of penalty; rules.

Section
308.050

Assessor’s annual report on property appraisal program.

Section
308.055

Special assessor appointed if assessor fails to act.

Section
308.057

Continuing education of county assessors required; effect of failure to comply; appointment of special assessor.

Section
308.059

Qualifications of managerial employees of assessor.

Section
308.060

[Amended by 1955 c.575 §4; repealed by 1967 c.316 §3]

Section
308.061

[1967 c.316 §2(1),(3); 1977 c.193 §1; 1991 c.459 §87; repealed by 1997 c.782 §13]

Section
308.062

Action by department when appraisals not being conducted as provided by law; reimbursement of department costs.

Section
308.065

Administering of oaths by assessors and deputies.

Section
308.105

Personal property.

Section
308.110

[Repealed by 1957 c.342 §1 (308.256 enacted in lieu of 308.110 and 308.255)]

Section
308.115

Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax; exception for actively mined interests; separately owned improvements separately assessed.

Section
308.120

Partnership property; liability of either partner for whole tax.

Section
308.125

Undivided interest; assessment; ownership of less than one forty-eighth interest.

Section
308.130

Undivided estate of decedent; liability for whole tax; right of contribution.

Section
308.135

Trustee or personal representative separately assessed; valuation of property held as representative.

Section
308.140

Section 308.140

Section
308.142

"Property" and "property tax account" defined.

Section
308.145

Section 308.145

Section
308.146

Determination of maximum assessed value and assessed value; reduction in maximum assessed value following property destruction; effect of conservation or highway scenic preservation easement.

Section
308.149

Definitions for ORS 308.149 to 308.166.

Section
308.150

Section 308.150

Section
308.151

Certain cities authorized to define "area" as city by ordinance or resolution; supermajority required; software costs withheld from property taxes.

Section
308.153

New property and new improvements to property.

Section
308.156

Subdivision or partition; rezoning; omitted property; disqualification from exemption, partial exemption or special assessment; rules.

Section
308.159

Lot line adjustments.

Section
308.162

Property tax account modifications.

Section
308.165

Section 308.165

Section
308.166

Ordering provisions when property is subject to multiple special determinations of value.

Section
308.170

Section 308.170

Section
308.205

Real market value defined; rules.

Section
308.207

Computation of real market value for taxing or bonding limitations.

Section
308.210

Assessing property; record as assessment roll; changes in ownership or description of real property and manufactured structures assessed as personal property.

Section
308.212

Requirement for property owner to file address.

Section
308.215

Contents of assessment roll; rules.

Section
308.217

Form of assessment and tax rolls; obtaining descriptions of property.

Section
308.219

Assessment and tax rolls; preparation; contents; availability to public; rules.

Section
308.220

[Amended by 1957 c.324 §3; repealed by 1965 c.344 §2 (308.217, 308.219 and 308.221 enacted in lieu of 308.220)]

Section
308.221

Section 308.221

Section
308.225

Boundary changes; procedure.

Section
308.229

[1989 c.887 §10; 1991 c.459 §95; 1993 c.703 §3; 1997 c.541 §158; repealed by 1999 c.314 §94]

Section
308.230

[Repealed by 1969 c.454 §2]

Section
308.231

Only registered appraisers to appraise real property.

Section
308.232

Property to be valued at 100 percent real market value and assessed at assessed value.

Section
308.233

Use of sales data for physical appraisal.

Section
308.234

Record of last appraisal; Department of Revenue to approve methods of appraisal.

Section
308.235

Valuation of real property.

Section
308.236

Land values to reflect presence of roads; roads not assessed; exception for certain timber roads.

Section
308.237

[1961 c.695 §1; repealed by 1963 c.577 §11]

Section
308.238

[1961 c.695 §2; repealed by 1963 c.577 §11]

Section
308.239

Section 308.239

Section
308.240

Description of real property; assessment to "unknown owners"; mistake or omission in owner’s name; error in description of property.

Section
308.242

Assessor’s authority to change roll after September 25 limited; when changes permitted; stipulations.

Section
308.245

Maps; taxpayers’ index.

Section
308.250

Valuation and assessment of personal property; property not subject to taxation in certain cases; annual notice authorized; form attesting no change in property; indexing.

Section
308.253

[1985 c.416 §2; 1991 c.459 §102; repealed by 2003 c.655 §143]

Section
308.255

[Amended by 1955 c.735 §7; repealed by 1957 c.342 §1 (308.256 enacted in lieu of 308.110 and 308.255)]

Section
308.256

Assessment, taxation and exemption of watercraft and materials of shipyards, ship repair facilities and offshore drilling rigs.

Section
308.260

Watercraft used for reduction or processing of deep-sea fish; machinery and equipment; assessment; taxation.

Section
308.270

Public lands sold or contracted to be sold to be placed on assessment roll; obtaining list of such lands and of final certificates issued.

Section
308.275

Use of reproduction cost or prices and costs in determining assessed values.

Section
308.280

[Amended by 1953 c.179 §2; 1967 c.78 §3; 1967 c.293 §9; 1969 c.561 §3; 1971 c.472 §1; 1975 c.764 §2; 1975 c.780 §6; 1977 c.884 §6; 1979 c.241 §47; 1979 c.692 §11c; 1981 c.804 §45; 1983 s.s. c.5 §5; repealed by 1991 c.96 §13 and 1991 c.459 §183]

Section
308.281

[1981 c.364 §2; 1983 s.s. c.5 §5a; repealed by 1991 c.96 §13 and 1991 c.459 §183]

Section
308.282

[1957 c.324 §7; 1981 c.804 §47; repealed by 1991 c.459 §183]

Section
308.285

Requiring taxpayer to furnish list of taxable property.

Section
308.287

[1981 c.804 §44; repealed by 1983 s.s. c.5 §26]

Section
308.289

[1981 c.804 §46; 1983 s.s. c.5 §6; repealed by 1991 c.96 §13 and 1991 c.459 §183]

Section
308.290

Returns; personal property; exception; real property; combined real and personal returns for industrial property; confidentiality and disclosure; lessor-lessee elections; rules.

Section
308.292

[1955 c.233 §1; 1957 c.542 §1; repealed by 1979 c.692 §13]

Section
308.295

Penalties for failure to file real property or combined return on time; notice; waiver of penalty.

Section
308.296

Penalty for failure to file return reporting only personal property; notice; waiver of penalty.

Section
308.297

Personal property returns to note penalty for delinquency.

Section
308.300

Penalty for neglecting to file real property or combined return with intent to evade taxation.

Section
308.302

Disposition of penalties.

Section
308.305

[Repealed by 1955 c.610 §1]

Section
308.309

Section 308.309

Section
308.310

When list of persons issued electrical permits supplied.

Section
308.315

[Repealed by 1955 c.610 §1]

Section
308.316

Examining witnesses, books and records; reference of matter to department upon failure to produce records or testify.

Section
308.320

Oath of assessor upon completion of assessment roll.

Section
308.325

[Repealed by 2017 c.28 §1]

Section
308.330

Duty of assessor to assess properly.

Section
308.335

Department testing work of county assessors; supplementing assessment list; special assessor.

Section
308.340

[1969 c.561 §4; 1971 c.747 §17; 1977 c.884 §7; 1979 c.241 §49; 1979 c.553 §9b; 1981 c.804 §54; repealed by 1991 c.459 §183]

Section
308.341

[1977 c.423 §1; 1981 c.804 §55; 1991 c.459 §111; 1997 c.541 §173; repealed by 2017 c.315 §9]

Section
308.342

[1977 c.423 §4; 1981 c.804 §56; 1991 c.459 §112; repealed by 1997 c.541 §174]

Section
308.343

[1977 c.423 §5; 1991 c.459 §113; 1997 c.541 §174a; repealed by 2017 c.315 §9]

Section
308.345

Section 308.345

Section
308.350

Section 308.350

Section
308.355

Section 308.355

Section
308.360

Section 308.360

Section
308.365

Section 308.365

Section
308.370

[1963 c.577 §5; 1971 c.629 §1; 1971 c.776 §43; 1975 c.552 §32a; 1977 c.590 §1; 1981 c.588 §2; 1981 c.694 §2; 1981 c.804 §60; 1991 c.459 §117; 1997 c.541 §176; 1999 c.21 §18; repealed by 1999 c.314 §94]

Section
308.371

[1979 c.553 §8; 1981 c.419 §6; repealed by 1991 c.459 §183]

Section
308.372

Section 308.372

Section
308.373

Section 308.373

Section
308.374

Section 308.374

Section
308.375

Section 308.375

Section
308.376

Section 308.376

Section
308.377

Section 308.377

Section
308.378

Section 308.378

Section
308.380

Section 308.380

Section
308.382

[1987 c.614 §2; 1991 c.459 §123; 1993 c.19 §9; 1995 c.185 §1; 1997 c.541 §181; repealed by 1999 c.314 §94]

Section
308.384

[1987 c.614 §3; 1991 c.459 §124; 1995 c.127 §3; 1995 c.185 §2; 1997 c.541 §182; repealed by 1999 c.314 §94]

Section
308.385

[1963 c.577 §8; 1971 c.621 §32; repealed by 1971 c.629 §6]

Section
308.387

[1983 c.462 §4; repealed by 1999 c.314 §94]

Section
308.390

Section 308.390

Section
308.391

[1993 c.5 §2; 1997 c.541 §184; repealed by 1999 c.314 §94]

Section
308.392

Section 308.392

Section
308.395

[1963 c.577 §10; 1967 c.93 §2; 1971 c.629 §4; 1973 c.303 §4; 1973 c.503 §10; 1979 c.350 §5; 1981 c.419 §2; 1981 c.791 §10; 1983 c.462 §15; 1987 c.614 §5; 1991 c.459 §126; repealed by 1999 c.314 §94]

Section
308.396

[1975 c.551 §§2,3; 1977 c.606 §1; 1979 c.689 §14; 1983 c.599 §§8,9; 1985 c.607 §1; 1987 c.158 §46; 1989 c.904 §31; 1991 c.459 §127; 1991 c.816 §19; 1995 c.79 §128; 1997 c.216 §1; repealed by 1999 c.314 §94]

Section
308.397

Section 308.397

Section
308.398

[1991 c.459 §129a; repealed by 1999 c.314 §94]

Section
308.399

[1973 c.503 §6; 1979 c.350 §6; 1981 c.791 §4; 1985 c.607 §2; 1989 c.904 §32; 1991 c.459 §129; repealed by 1999 c.314 §94]

Section
308.400

Section 308.400

Section
308.401

Section 308.401

Section
308.403

Section 308.403

Section
308.404

Section 308.404

Section
308.405

Section 308.405

Section
308.406

Section 308.406

Section
308.407

[1991 c.459 §§117c to 117g; 1997 c.541 §192; repealed by 1999 c.314 §94]

Section
308.408

"Industrial plant" defined.

Section
308.409

[Formerly 308.405; repealed by 1979 c.689 §27]

Section
308.410

[Repealed by 1979 c.689 §27]

Section
308.411

Appraisal and real market valuation of industrial plants; rules.

Section
308.412

Effect of election to exclude income approach to value under prior law.

Section
308.413

Confidential information furnished under ORS 308.411; exception; rules.

Section
308.415

[Amended by 1967 c.105 §2; 1975 c.780 §7; repealed by 1979 c.689 §27]

Section
308.425

Proration of taxes after destruction or damage; specially assessed property; cancellation of taxes; refunds; treatment of repairs; rules.

Section
308.428

[1999 c.20 §2; 2007 c.450 §3; repealed by 2015 c.92 §2]

Section
308.430

[1971 c.497 §2; repealed by 1974 s.s. c.14 §3]

Section
308.435

[1971 c.497 §3; repealed by 1974 s.s. c.14 §3]

Section
308.440

Relief not allowed in case of arson by property owner.

Section
308.450

Definitions for ORS 308.450 to 308.481.

Section
308.453

Policy.

Section
308.455

[Repealed by 1975 c.365 §4]

Section
308.456

Application of ORS 308.450 to 308.481; standards for processing certificate applications.

Section
308.457

Determining boundaries of distressed areas; rules; limitation.

Section
308.459

Valuation of rehabilitated property not to be increased; effect of filing date of certificate.

Section
308.460

[Repealed by 1975 c.365 §4]

Section
308.462

Qualifications for limited assessment.

Section
308.465

[Repealed by 1975 c.365 §4]

Section
308.466

Processing applications for limited assessment; issuance of certificate; judicial review of application denial.

Section
308.468

Fee for limited assessment applications; time of payment; disposition.

Section
308.470

[Amended by 1967 c.105 §3; repealed by 1975 c.365 §4]

Section
308.471

Owner to file statement with governing body when rehabilitation project finished; disqualification of property; judicial review of disqualification determination.

Section
308.474

Owner to file annual statement regarding rental property transactions if agreement filed under ORS 308.462 (2).

Section
308.475

[Repealed by 1975 c.365 §4]

Section
308.477

Termination of limited assessment for incomplete construction or noncompliance; appeal; revaluation; tax liability.

Section
308.479

Termination of limited assessment for change of use; additional taxes; circumstances when additional taxes not imposed.

Section
308.480

[Repealed by 1975 c.365 §4]

Section
308.481

Extending deadline for completion of rehabilitation project; grounds.

Section
308.490

Determining value of homes for elderly persons.

Section
308.505

Definitions for ORS 308.505 to 308.674.

Section
308.510

Real and personal property classified for ORS 308.505 to 308.674.

Section
308.515

Department to make annual assessment of designated utilities and companies.

Section
308.516

Certain exceptions to ORS 308.515.

Section
308.517

To whom property assessed; certain property not to be assessed.

Section
308.518

Legislative intention with respect to ownership or operation of data centers.

Section
308.519

Local assessment of data center property.

Section
308.520

Section 308.520

Section
308.521

Property of cooperative providing steam or hot water heat by combustion of biomass exempt.

Section
308.522

[1991 c.459 §144b; 1997 c.541 §204; repealed by 2001 c.114 §17]

Section
308.524

Companies to file statements.

Section
308.525

Contents of statement.

Section
308.530

Company not relieved from making other reports.

Section
308.535

Extension of time for making reports or statements; proceeding in case of failure or refusal to furnish statement or information.

Section
308.540

Department to prepare assessment roll; date as of which value assessed; when roll final.

Section
308.545

Mode of valuing property.

Section
308.550

Valuing property of company operating both within and without state.

Section
308.555

Unit valuation of property.

Section
308.558

Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers.

Section
308.559

[1995 c.378 §2; 2003 c.46 §20; 2005 c.94 §54; repealed by 2013 c.193 §1]

Section
308.560

Assessment roll; description of property; effect of mistake.

Section
308.565

Apportionment of assessment among counties.

Section
308.570

Determining value per mile of main and branch lines of companies using rail lines.

Section
308.575

Determining value per mile of property of companies using wire, pipe or pole lines or operational routes.

Section
308.580

Department to review and correct tentative assessment roll; interested persons may appear.

Section
308.582

Notice of tentative assessment.

Section
308.584

Request for conference to modify tentative assessment; appeal.

Section
308.585

Delivery of tentative assessment roll to director.

Section
308.590

Review and correction of tentative assessment roll; apportionment to county.

Section
308.595

Notice when valuation increased or omitted property placed on tentative assessment roll; exception.

Section
308.600

Director’s examination of rolls.

Section
308.605

Entry of corrections and changes; record of meetings.

Section
308.610

Oath of director upon completion of review.

Section
308.615

Keeping roll as public record.

Section
308.620

[Amended by 1955 c.735 §4; 1961 c.533 §48; repealed by 1977 c.870 §59]

Section
308.621

When assessment complete; certifying to assessors; apportioning by assessor; levy and collection of taxes.

Section
308.624

Correction of certified roll.

Section
308.625

[Amended by 1955 c.735 §5; 1957 c.325 §3; repealed by 1961 c.533 §57]

Section
308.628

Omitted property subject to assessment.

Section
308.630

[Amended by 1955 c.735 §6; 1961 c.533 §49; repealed by 1977 c.870 §59]

Section
308.632

Notice of intention to add omitted property to assessment roll.

Section
308.635

Section 308.635

Section
308.636

Correction of assessment roll to reflect omitted property; appeal.

Section
308.640

Assessment and taxation of personal property of small private railcar companies; apportionment to counties.

Section
308.645

Reports by companies of mileage to county assessors.

Section
308.650

Companies to maintain principal office and agent within state.

Section
308.655

Rules and regulations.

Section
308.660

[Repealed by 1995 c.79 §132]

Section
308.665

Railroad car exemption.

Section
308.670

[1975 c.655 §1; 1977 c.679 §1; 1981 c.804 §67; 1991 c.459 §159; 1997 c.541 §215; repealed by 2001 c.114 §18]

Section
308.671

Elective exemption of certain communication-related property.

Section
308.673

[2015 c.23 §2; repealed by 2019 c.164 §1]

Section
308.674

Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property; limitations; exclusivity.

Section
308.675

[1975 c.655 §2; 1977 c.679 §2; repealed by 1997 c.541 §215a]

Section
308.677

[2015 c.23 §5; 2015 c.31 §7; repealed by 2019 c.164 §1]

Section
308.680

[1975 c.655 §3; 1977 c.679 §3; 1991 c.459 §160; repealed by 1997 c.541 §215a]

Section
308.681

[2015 c.23 §6; repealed by 2019 c.164 §1]

Section
308.685

[1975 c.655 §4; 1977 c.679 §4; 1979 c.350 §8; 1985 c.524 §2; 1991 c.459 §161; 1993 c.18 §71; repealed by 1997 c.541 §215a]

Section
308.690

[1975 c.355 §2; 1977 c.811 §3; 1979 c.534 §2; repealed by 1991 c.459 §184]

Section
308.695

[1975 c.355 §3; repealed by 1991 c.459 §184]

Section
308.700

[1975 c.355 §4; 1981 c.804 §68; 1985 c.613 §20; repealed by 1991 c.459 §184]

Section
308.701

Definitions for ORS 308.701 to 308.724.

Section
308.704

Option of owner to choose special assessment.

Section
308.705

[1957 c.628 §2; 1967 c.77 §1; repealed by 1997 c.154 §25]

Section
308.707

Valuation of multiunit rental property subject to special assessment.

Section
308.709

Application procedure; due dates; late filing; fee; assessor determination; appeals.

Section
308.710

[1957 c.628 §§3,5; repealed by 1997 c.154 §25]

Section
308.712

Methods to determine specially assessed value; election by owner; procedure; rules; fee.

Section
308.714

Disqualification; notification requirements; penalties; rules; reapplication; new property or new improvements.

Section
308.715

[1957 c.628 §4; 1959 c.297 §1; repealed by 1997 c.154 §25]

Section
308.720

[1957 c.628 §6; repealed by 1997 c.154 §25]

Section
308.723

Application of property tax expenditure funding.

Section
308.724

Rules.

Section
308.725

[1957 c.628 §7; 1963 c.238 §2; 1965 c.492 §1; 1967 c.226 §1; 1969 c.595 §12; repealed by 1997 c.154 §25]

Section
308.730

[1957 c.628 §8; 1981 c.623 §5; repealed by 1997 c.154 §25]

Section
308.740

Section 308.740

Section
308.745

Section 308.745

Section
308.750

Section 308.750

Section
308.755

Section 308.755

Section
308.760

Section 308.760

Section
308.765

Section 308.765

Section
308.770

Section 308.770

Section
308.775

Section 308.775

Section
308.780

Section 308.780

Section
308.785

Section 308.785

Section
308.790

Section 308.790

Section
308.792

Section 308.792

Section
308.793

Section 308.793

Section
308.794

Section 308.794

Section
308.795

Section 308.795

Section
308.796

Section 308.796

Section
308.797

Section 308.797

Section
308.798

Section 308.798

Section
308.799

Section 308.799

Section
308.800

Section 308.800

Section
308.801

Section 308.801

Section
308.802

Section 308.802

Section
308.803

Section 308.803

Section
308.805

Mutual and cooperative electric distribution systems subject to tax on gross earnings.

Section
308.807

Amount of tax.

Section
308.810

Association to file statement; payment of tax.

Section
308.815

Examination of return by department; distribution of tax.

Section
308.820

Tax as a lien; delinquency date; action to collect.

Section
308.850

[1969 c.605 §11; repealed by 1971 c.529 §37]

Section
308.855

[1969 c.605 §12; repealed by 1971 c.529 §37]

Section
308.860

[1969 c.605 §13; repealed by 1971 c.529 §37]

Section
308.865

Notice and payment of taxes before movement of mobile modular unit.

Section
308.866

Definition of "mobile modular unit"; statement of value; receipt.

Section
308.870

[1969 c.605 §15; 1971 c.210 §1; repealed by 1971 c.529 §37]

Section
308.875

Manufactured structures classified as real or personal property; effect of classification on other transactions.

Section
308.880

Travel or special use trailer eligible for ad valorem taxation upon application of owner.

Section
308.885

Determination of real market value of manufactured structure without physical appraisal.

Section
308.890

[1973 c.91 §8; 1983 c.311 §2; 1983 c.338 §908; 1985 c.16 §475; repealed by 2003 c.655 §143]

Section
308.905

[1989 c.919 §3; repealed by 2017 c.315 §9]

Section
308.990

Penalties.