USA Statutes : oregon
Title : TITLE 28 PUBLIC FINANCIAL ADMINISTRATION
Chapter : Chapter 308 Assessment of Property for Taxation
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]
(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]
(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] (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](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](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
Director of the Department of Revenue, upon application filed by the
taxpayer with the department during the period in which the director
reviews the assessment roll of the department for the year of
delinquency, may establish by rule instances in which the department may
waive or reduce the penalty. A determination to waive or reduce a penalty
shall be 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 shall constitute 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]COUNTY ASSESSOR 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] 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](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] 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](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] 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 (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](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]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.(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]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.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]MAXIMUM ASSESSED VALUE AND ASSESSED VALUE(Generally) 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](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 August 1 of the current year.
(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. [1997 c.541
§6; 1999 c.1003 §1; 2001 c.925 §12; 2003 c.46 §15; 2003 c.169 §7](Special Determinations of Value) 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] (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, the reduction in real market value due to fire or act of
God 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](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]Note: Section 2, chapter 213, Oregon Laws 2005, provides:
Sec. 2. The amendments to ORS 308.156 by section 1 of this 2005 Act
apply to property tax years beginning on or after July 1, 2006. [2005
c.213 §2] 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] (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](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. [1997 c.541 §17; 1999
c.1003 §6; 2003 c.30 §1]ASSESSMENT ROLL; METHOD OF ASSESSMENT (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](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](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] (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. 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](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)](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] (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 making the
determination that the boundary change is final shall file with the
county assessor and the Department of Revenue the legal description of
the boundary change or proposed change and an accurate map showing the
change or proposed change in final approved form, prior to the next March
31.
(b)(A) Except as is otherwise provided in subparagraph (B) of this
paragraph the legal description of the boundary change shall consist of a
series of courses in which the first course shall start at a point of
beginning and the final course shall end at that point of beginning. Each
course shall 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
U.S. Rectangular 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 U. S.
Rectangular survey 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) A map shall be provided to the filing body by the county
assessor or the department within 14 days after the filing body notifies
the assessor and department that a boundary change is being proposed. The
boundary line shall then be accurately entered thereon by the person,
body, officer or agency making the filing.
(d) The description and map shall be filed in final approved form
not later than March 31 of the assessment year to which the change
applies. Proposed boundary changes shall be certified to the county
assessor and the department in the same manner as boundary 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 the purposes of this section, a proposed change means a
boundary change which has not become final or effective by March 31, but
which is certain to become final or effective prior to 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 mail to each county assessor with whom a filing has been
made and to the filing body notice of its approval or disapproval under
subsection (6) of this section. If 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 date 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]
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]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] (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.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] (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](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](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](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.
(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] (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](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 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.
[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](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](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]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](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]
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](1)(a) Every person and the managing agent or officer of any 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 such
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) Every person and the managing agent or officer of any 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 such property is
situated.
(2)(a) Each return of personal property shall contain a full
listing of such 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 such property specified by the 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 such form as the
assessor, with the approval of the Department of Revenue, may prescribe.
Prior to December 31 preceding the assessment year, the department or
assessor shall cause blank forms for the returns to be prepared and
distributed by mail, but failure to receive or secure the form shall not
relieve the person, managing agent or officer from the obligation of
making any return required by this section.
(3) All returns shall be filed on or before March 1 of each year,
but the assessor, upon written request filed with the assessor prior to
that date and for good cause shown in the request, shall allow for an
extension of time within which to file the return to April 15. The
department shall adopt rules for the granting of extensions under this
subsection.
(4)(a) In lieu of the returns required under subsection (1)(a) or
(b) of this section, every person and the managing agent or officer of
any 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 by ORS
306.126 (1) and is appraised by the department 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 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 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 county assessor.
(e) Notwithstanding subsection (1) or (3) 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.
(5)(a) Any person required to file a return under subsection (4) of
this section may apply to the Department of Revenue for an extension of
the time within which to file the return to April 15. An extension
granted under this subsection shall continue in effect for each
subsequent year unless canceled by the person or revoked by the
department. An extension granted under this subsection shall apply to
returns required to be filed with either the county assessor or the
department. The department shall provide for notification of county
assessors of the granting of extensions under this subsection.
(b) The Department of Revenue shall, by rule, establish procedures
and criteria for the granting of extensions provided for under paragraph
(a) of this subsection. The department shall adopt such rules after
consultation with an advisory committee selected by the department that
represents the interests of county assessors and affected taxpayers.
(6) No return shall be controlling on the assessor or on the
Department of Revenue in any respect in the assessment of any property.
On any failure to file the required return, the property shall be listed
and evaluated from the best information obtainable from other sources.
(7)(a) All returns filed under the provisions of this section and
ORS 308.525 and 308.810 shall be confidential records of the office in
which such returns are filed.
(b) 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 tax collector or the tax collector’s representative
for the purpose of collecting delinquent personal property taxes;
(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.
(c) 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.
(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.
(8) 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) 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](1) Each person, 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) Unless the penalty is the subject of an appeal under ORS
311.223, the county board of property tax appeals may, upon application
of the taxpayer, waive the liability for all or a portion of the penalty
upon a proper showing of good and sufficient cause. However, an
application made under this subsection shall not be considered by the
board unless filed timely and in the same manner as an appeal under ORS
309.100. There shall be no appeal 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. [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](1) Each person, 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) 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) An application made under this subsection shall not be
considered by the board unless filed timely and in the same manner as an
appeal under ORS 309.100. There shall be no appeal 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. [1997
c.819 §5; 1999 c.655 §1; 2001 c.303 §3; 2001 c.925 §14; 2003 c.63 §3]
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](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] 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]
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](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] (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] 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. 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](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](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.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]INDUSTRIAL PLANTSAs 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.(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.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.(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.DESTROYED OR DAMAGED PROPERTY(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 30 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 s.s. 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](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 August 1 of the current year.
(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] 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 s.s. c.14 §2; 2001 c.422 §3]REHABILITATED RESIDENTIAL PROPERTY 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, 1986,
and on which sums have been expended after September 13, 1975, and prior
to January 1, 2008, 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, 2008, 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; and
(e) If owner-occupied, that are located within a distressed area.
(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] 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](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](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](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] 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; and
(3) 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. [1975
c.696 §5; 1977 c.472 §3; 1989 c.1051 §10; 2005 c.94 §51](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]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](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; and
(c) 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 rehabilitation was completed within two years of the
date the application for limited assessment was filed under ORS 308.462
and 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 rehabilitation was not
completed within two years of the application date or that the owner’s
property is otherwise 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]
(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](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, 2008, 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](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]Notwithstanding any provision of ORS 308.477, if the
governing body finds that the rehabilitation improvements were not
completed by January 1, 2008, 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]NONPROFIT 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 As used in ORS
308.505 to 308.665:
(1) “Car” includes any vehicle adapted to the rails of a railroad.
(2) “Communication” includes telephone communication, telegraph
communication and data transmission services by whatever means provided.
(3) “Person,” “company,” “corporation” or “association” includes
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, copartnership or corporation engaged in performing or
maintaining any business or service or in selling any commodity as
enumerated in ORS 308.515 whether or not such activity is pursuant to any
franchise.
(4) “Property having situs in this state” includes all property,
real and personal, of a company, owned, leased, used, operated or
occupied by it and situated wholly within the state, and, as determined
under ORS 308.550, 308.555 and 308.640, such proportion of the movable,
transitory or migratory personal property owned, leased, used, operated
or occupied by such company, including but not limited to watercraft,
aircraft, rolling stock, vehicles and cars, and construction equipment,
as is used partly within and partly without the state.
(5) “Transportation” includes the carrying, conveying or moving of
passengers, commodities, freight, mail, rolling stock, cars, vehicles,
equipment or any other property from one place to another.
(6) “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]
(1) “Property,” as used in ORS 308.505 to 308.665, includes all property,
real and personal, tangible and intangible, used or held by a company as
owner, occupant, lessee or otherwise, for or in use in the performance or
maintenance of a business or service or in a sale of any commodity, as
set forth in ORS 308.515, whether or not such activity is pursuant to any
franchise, and includes but is not limited to the lands and buildings,
rights of way, roadbed, water powers, vehicles, cars, rolling stock,
tracks, wagons, horses, office furniture, telegraph, 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. “Property” does not include items of intangible
property that represent claims on other property including money at
interest, bonds, notes, claims, demands and all other evidences of
indebtedness, secured or unsecured, including notes, bonds or
certificates secured by mortgages, and all shares of stock in
corporations, joint stock companies or associations.
(2) All land of any railroad, logging road, electric rail or
trackless transportation company, 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 same, together with all sidetracks, second tracks, turnouts,
station houses, depots, roundhouses, engine houses, machine shops,
buildings or other structures, without separating same into lands and
improvements, is real property and the rolling stock and all other
property is personal property.
(3) Without especially defining and enumerating the treatment, the
Department of Revenue shall treat all land of any company as real
property, and except as provided in subsection (2) of this section, all
docks, hangars, landing fields, exchanges, office buildings, bridges,
power plants, dams, reservoirs, substations, relay stations, telegraph,
telephone or transmission and distribution lines located upon property
owned by the company, and all other buildings, structures, improvements
or fixtures of a permanent character thereon, as real property, and all
other property as personal property.
(4)(a) Except as provided in ORS 308.517 (2) and in paragraphs (b)
and (c) of this subsection, the renting, leasing, chartering or otherwise
assigning of property exclusively for the use or benefit of another shall
not constitute a use by the lessor.
(b) A lessor shall be deemed the user of property rented, leased or
otherwise furnished by it to its employee as an incident of employment.
(c) A rail transportation company shall be deemed the user of
property situated within its station ground reservations or rights of way
notwithstanding the fact that such property may be leased, rented or
otherwise assigned by it for the use or benefit of another.
(5) Property found by the department 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 subsection (1) of this section, according to the primary
use of such property, as determined by the department.
(6) 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](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 both, and
whether mutually, or for hire, sale or consumption by other persons:
(a) Railroad transportation;
(b) Railroad switching and terminal;
(c) Electric rail and trackless trolley 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 as
long as federal law prohibits the National Railroad Passenger Corporation
from paying property taxes.
(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) For the purposes of this section, ORS 308.256 and 308.550,
“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) 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.
(6) Any company, to the extent that it furnishes undiluted
liquefied or industrial gas in bottles, tanks or similar containers,
whether or not through pipe in a gaseous form, is not a gas company under
subsection (1) of this section.
(7) 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.
(8) ORS 308.505 to 308.665 shall be construed to subject 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 this
section, to assessment by the department, if the property is intended for
operation or use in the business, service or sale of a commodity.
(9) 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](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] (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] 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 and the name and
post-office address of its president, secretary, auditor, treasurer,
superintendent and general manager.
(3) The name and post-office 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 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 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 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] 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]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]The Department of Revenue shall prepare
each year an assessment roll, in which shall be assessed, as of January 1
at 1:00 a.m. of such year, the assessed value of all the properties of
the several companies subject to taxation under ORS 308.505 to 308.665.
The assessment roll shall not be final until reviewed as provided in ORS
308.580 to 308.610. [Amended by 1991 c.459 §145; 1997 c.154 §37; 1997
c.541 §205] 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](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] 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](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]Note: Section 2, chapter 135, Oregon Laws 2005, provides:
Sec. 2. The amendments to ORS 308.558 by section 1 of this 2005 Act
apply to tax years beginning on or after July 1, 2004. [2005 c.135 §2] (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]Note: 308.559 was added to and made a part of 308.505 to 308.665 by
legislative action but was not added to any smaller series therein. See
Preface to Oregon Revised Statutes for further explanation.(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) Upon the assessment roll shall be placed, after the name of
each of the companies assessed under ORS 308.505 to 308.665, a general
description of the properties assessed in the name of each such company
as provided in ORS 308.517, which descriptions shall be deemed to include
all the properties of the companies liable to assessment for taxation
under ORS 308.505 to 308.665. The description may be in the language
contained in ORS 308.510, or otherwise, or may refer to an order or a
memorandum of the Department of Revenue containing such description,
which order or memorandum shall constitute a public record.
(3) No assessment shall be invalidated by a mistake in the name of
the company assessed or by an omission of the name of the owner, or the
entry of a name other than that of the true owner, if the property is
generally correctly described. If the name of the true owner, or the name
of the owner of record, lessee, or user of any property assessable under
ORS 308.505 to 308.665 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 or conveyance from the owner,
or on account of which in a contract to convey, a court with jurisdiction
to grant equitable remedies would require a conveyance to be made,
reading the description in connection with the definition of property
assessable under ORS 308.505 to 308.665.
(4) Whenever possible, there shall be placed on the assessment
roll, under the name of the company, under an appropriate heading, the
aggregate track mileage, miles of wire, pipe or pole line or of
operational route, as the case may be, within the State of Oregon.
[Amended by 1957 c.69 §1; 1957 c.711 §8; 1979 c.284 §136; 1997 c.154 §39] (1) For the
purpose of determining the respective amounts of the assessment of any
company, under ORS 308.505 to 308.665, that shall be apportioned to the
several counties in this state, into or through which the rail lines of
the company extend or are operated, the Department of Revenue shall
multiply the values per mile, as ascertained pursuant to ORS 308.570, of
the several main and branch lines by the number of miles of such main and
branch lines, respectively, including miles of main tracks, spurs, yard
tracks and sidetracks, in each of the counties, as reported by the
company, or as otherwise ascertained and determined by the department.
(2) Values distributed over wire, pipe or pole lines or operational
routes shall be apportioned to the counties in which the lines or routes
are situated 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, respectively.
(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 such other method or basis of
apportionment to the county or counties in which the property is situated
as may 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 the counties in which the same are situated, in such manner as the
department deems reasonable and fair.
(5) Assessments of the mobile property of air transportation
companies shall be allocated and apportioned to those counties only 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) 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; but, for the
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]In the assessment of the property of any
company conducting transportation or operating over rail lines, except
any private railcar company with personal property that does not exceed
$1 million in real market value, the Department of Revenue shall
determine the value of each branch line of the company situated within
this state and the mileage of such branch line, including miles of main
tracks, spurs, yard and sidetracks, and shall determine the values per
mile of such branch line by dividing its value by the mileage thereof.
The department shall deduct the total amount so determined as the value
of branch lines from the total value of the property of the company,
assessable under ORS 308.505 to 308.665, and shall determine the values
per mile of the main line of such 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
they are connected. [Amended by 1969 c.102 §2; 1991 c.459 §151; 1997
c.154 §41; 1999 c.223 §3]In the assessment of the
property of any company owning, operating over or using wire, pipe or
pole lines or operational routes, the assessed value thereof may in the
discretion of the Department of Revenue be apportioned over the wire,
pipe or pole lines or operational routes in such manner and at such rate
or rates per mile as the department shall determine to be reasonable and
fair. [Amended by 1981 c.804 §65; 1991 c.459 §152; 1997 c.541 §209](1) The Department of Revenue shall give
public notice by three weekly publications in some newspaper printed at
the state capital, setting forth that it will attend in its office at the
capital of the state on the second Monday in June and publicly examine
the tentative assessment roll made by it and review the same, and correct
all errors in valuation, description, quantities or qualities of property
by it assessable and in apportionments of assessments made by it.
(2) The persons and companies interested shall appear at the time
and place appointed. Proof of the notice may be made by affidavit as by
law provided, filed with the director on or before the day on which the
department shall convene. [Amended by 1991 c.459 §152a] The
administrator of the division charged with the responsibility of
preparing the annual assessment roll required by ORS 308.515, shall
appear at the office of the Director of the Department of Revenue at the
capital of the state on the second Monday of June in each year and shall
then deliver to the director the tentative assessment roll prescribed in
ORS 308.540 to 308.575. [Amended by 1969 c.520 §30; 1973 c.402 §9; 1991
c.459 §152b] (1)
The Director of the Department of Revenue shall:
(a) Review, examine and correct the assessment roll made pursuant
to ORS 308.515.
(b) Increase or reduce the valuation of property assessed on the
roll so that the valuation is the assessed value of the property.
(c) Assess omitted taxable property that is assessable by the
Department of Revenue in the manner provided in subsection (4) of this
section.
(d) Correct errors in apportionments of assessments on the roll.
(e) 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 multiple times, 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 has been any 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 assessment roll, or on any assessment roll for a year not exceeding
five years prior to the last roll certified, the director shall assess
the property at its assessed value.
(5) The property assessable by the department within any county
shall be apportioned by the department to the county at its assessed
value as finally adopted under ORS 309.203. [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](1) The Director of the Department of
Revenue, while reviewing and apportioning the assessment roll, shall not
increase the valuation of any property on the assessment roll or add
omitted property thereto without giving to the company or person in whose
name it is assessed at least six days’ written notice to appear and show
cause, if any, why the valuation of the assessable property of such
company or person, or some part thereof, to be specified in the notice,
shall not be increased, or why the property should not be added to the
roll; but a notice shall not be necessary if the person or company
appears voluntarily before the director and is there 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 or has been omitted from the roll.
(2) Not later than 20 days prior to the day the director is
required by law to review the roll, the Department of Revenue shall mail
to each company assessed by it notice of the amount it has placed or
intends to place on the roll as the assessment of the company’s property.
The notice shall be mailed to the last-known address of the company.
Failure of the department to mail such notice shall not invalidate any
assessment. From and after the date of such notice the department shall
maintain in its office at Salem for the inspection of the company the
tentative assessment and apportionment of its assessment to the several
counties.
(3) A request for a conference on the notice of assessment may be
taken to the Director of the Department of Revenue for reduction or
correction in the valuation or apportionment of a particular assessment.
A request for a conference on the value contained in the notice must be
filed no later than the second Monday in June, prior to the July 1
beginning of the tax year. If the department fails to mail the notice at
the time provided in subsection (2) of this section, the time for filing
a request for a conference shall be extended for 10 days after the second
Monday in June. The director shall hold conferences and issue orders on
all conferences under this subsection. The director shall issue the
orders no later than the following August 1.
(4) The provisions of ORS chapter 305 shall apply to appeals to the
Oregon Tax Court. [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] The Director of the
Department of Revenue, sitting for the purpose of reviewing and
apportioning the assessment roll, shall continue sessions from day to
day, exclusive of Sundays and legal holidays, until the examination,
review, correction, equalization and apportionment of the roll is
completed. The director shall complete the examination, review,
correction, equalization and apportionment of the roll by August 1 of the
tax year. [Amended by 1969 c.520 §33; 1973 c.402 §11; 1999 c.223 §6] (1)
Corrections, additions to or changes in the roll shall be entered in a
separate part of the roll headed substantially, “as reviewed,” and the
entries in such separate part shall be the record of the action of the
Department of Revenue.
(2) The meetings, sittings and adjournment of the department,
sitting for the purpose of review, shall be recorded in its journal.
[Amended by 1957 c.69 §2] Upon completion
of the review of the roll as provided in ORS 308.580 to 308.610, 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] The roll, when
examined, reviewed, corrected, equalized and apportioned, shall be kept
on file in the office of the Department of Revenue as a public record.(1) The
assessment roll having been reviewed by the Department of Revenue, the
assessments therein shall be considered complete.
(2) Except as otherwise provided in ORS 308.640, the department
immediately shall certify to the assessor of each county in which the
property of any company so assessed is situated, 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 value
or values apportioned to the county. The assessor shall apportion the
amount or amounts so certified to the municipal corporations and taxing
districts of the county by multiplying the value per mile of each such
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 thereof 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 such property is situated.
(4) Taxes shall be levied and collected on assessments of
properties so made, certified and apportioned in the same manner as taxes
on other properties are levied and collected and at the same time and by
the same officers. [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](1) When the
Department of Revenue assesses a private railcar company with personal
property that does not exceed $1 million in real market value, the
department shall determine the assessed value thereof 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 properties of private
railcar companies with personal property with a real market value
exceeding $1 million, as computed and determined by the department for
the current year.
(2) The department shall determine the tax to be imposed on private
railcar companies with personal property that does not exceed $1 million
in real market value 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 private railcar companies with personal
property, the real market value of which exceeds $1 million, as compiled
and 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
non-school tax rate in the state for the immediately prior tax year,
applying to the assessed values of private railcar companies with
personal property, the real market value of which exceeds $1 million, as
compiled and determined by the department for the year.
(c) The taxes determined under this subsection shall not be imposed
in an amount that exceeds the limits established in ORS 310.150 for any
year.
(3) The Department of Revenue hereby is empowered to charge, levy
and collect the tax so determined on the personal property of any such
company having a taxable situs in this state. Each tax so charged and
levied shall constitute 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 private railcar companies with personal
property, the real market value of which exceeds $1 million, and that is
attributable to the county bears to the total assessed value of cars of
private railcar companies with personal property, the real market value
of which exceeds $1 million. 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 such companies shall be apportioned to the
several counties according to the situs thereof. [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] Each
county assessor may require, and it is hereby made the duty of the
several persons or companies liable to assessment under ORS 308.505 to
308.665 to furnish, reports to the county assessor, under oath, showing
the length 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]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. 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] (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]MULTIUNIT RENTAL HOUSING SUBJECT TO GOVERNMENT RESTRICTION ON USE 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] 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](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](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](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](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] ORS
306.353 to 306.359 do not apply to ORS 308.701 to 308.724. [2001 c.605 §8] 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]GROSS EARNINGS TAX ON MUTUAL OR COOPERATIVE DISTRIBUTION SYSTEMS(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] 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] (1) Every
association referred to in ORS 308.805 shall make and file with the
Department of Revenue, on or before February 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 308.595 (2). [Amended by 1957 c.637 §2; 1969 c.492 §4;
1983 c.782 §1; 1991 c.459 §170]
(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] (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 February 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]MANUFACTURED STRUCTURES; MOBILE MODULAR UNITS(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.(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.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.(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.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](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(1) Violation of ORS 308.320 (3) or of ORS
308.330 is 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, is
guilty of a misdemeanor and, upon conviction, is punishable by a fine of
not less than $25 nor more than $1,000. Circuit courts shall have
jurisdiction in the trial of such offenses.
(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 and upon
conviction the court shall impose a fine of not less than $100.
(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 is guilty of 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 punishable, upon conviction, by
a fine not exceeding $10,000, or by imprisonment in the county jail for
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