ORS § 312.125 — OR Code / Title 29 / Chapter 312 / Section 312.125
312.125 Notice to owner or lienholder of expiration of period of redemption
Status: in_force

(1) Not less than one year prior to the expiration of the period of redemption of any real property ordered sold to the county under a judgment under ORS 312.100 (Order for sale of properties to county) , the tax collector shall provide notice of the expiration of the period of redemption to any person or entity entitled to redeem the property under ORS 312.120 (Period during which property held by county) (2) whose interest appears in the records of the county as of the date foreclosure proceedings were instituted. Any person or entity whose interest has terminated by any means other than a judgment of foreclosure under ORS 312.120 (Period during which property held by county) shall not be entitled to such notice.

(2) The notice shall contain:

(a) The date of the judgment;

(b) The date of expiration of the period of redemption;

(c) A warning to the effect that the property ordered sold under the judgment, unless sooner redeemed, will be deeded to the county immediately on expiration of the period of redemption and that every right or interest of any person in the property will be forfeited forever to the county;

(d) A legal description of the property and a tax account number; and

(e) The name of the owner as it appears on the latest tax roll.

(3) The notice required to be given under subsections (1) and (2) of this section shall be given by both certified mail and by regular first class mail and subsections (4) and (5) of this section shall apply to both mailings.

(4) Intentionally left blank —Ed.

(a) If the notice required under subsections (1) and (2) of this section is to be given to an owner, the notice shall be addressed to the owner or owners, as reflected in the county records of deeds, at the true and correct address of the owner as appearing on the instrument of conveyance under ORS 93.260 (Tax statement information required in conveyancing instrument) or as furnished under ORS 311.555 (Property owners to furnish addresses) or as otherwise ascertained by the tax collector pursuant to ORS 311.560 (Noting address on tax roll) .

(b) If the person or entity to whom the notice is required under subsection (1) of this section to be given is a lienholder, or person or entity other than the owner, having or appearing to have a lien or other interest in the property, the notice shall be addressed to the lienholder, person or entity at the address that the tax collector knows or after reasonable inquiry has reason to believe to be the address at which the lienholder, person or entity will most likely receive actual notice. For the convenience of the county, any lien, instrument or other document, memorandum or writing, filed on or after September 27, 1987, that creates an interest with respect to which notice is required to be given under this paragraph, shall contain:

(A) The address of the person or entity holding lien or other interest created by the instrument or other document, memorandum or writing; and

(B) The tax account number, if any, and if known, of the property subject to the lien or in which the interest is created.

(5) Failure of a lien, instrument or other document, memorandum or other writing to contain the address and tax account number information required under subsection (4)(b) of this section does not invalidate the lien, instrument or other document, memorandum or writing, nor shall the failure of the writing to contain the information relieve the tax collector of the duty to obtain and mail the notice required under subsection (4)(b) of this section to the address that the tax collector believes to be the address at which the lienholder, person or entity is most likely to receive actual notice.

(6) For purposes of subsection (4)(b) of this section, if the lienholder is a corporation or a limited partnership, the tax collector shall be considered to have made reasonable inquiry if the notice is mailed to the registered agent or last registered office of the corporation or limited partnership, if any, as shown by the records on file in the office of the Corporation Commissioner, or if the corporation or limited partnership is not authorized to transact business in this state, to the principal office or place of business of the corporation or limited partnership.

(7) Intentionally left blank —Ed.

(a) As used in this section, “records of the county” means the following:

(A) The grantor-grantee indexes.

(B) Other records of deeds, mortgages, powers of attorney, contracts and other instruments, documents or memorandum of conveyance or otherwise of real property that are described in ORS 205.130 (Recording duties of county clerk) (1) and (2).

(C) The County Clerk Lien Record described in ORS 205.130 (Recording duties of county clerk) (3).

(D) Records of federal tax liens and other liens, instruments or other documents or writings reflecting an interest in real property described in ORS 205.246 (Instruments to be recorded) , if those records are kept separately from the records described in paragraph (b) of this subsection.

(E) Records of statutory liens on real property described in ORS 87.372 (Recording) .

(F) Any other records of interests in real property required to be kept by the county clerk, if the records contain a legal description of the property and an address specifically designated as indicated on the instrument, document or other memorandum or writing for purposes of mailing the notice required by this section.

(b) For purposes of this section only, “records of the county” includes:

(A) The appropriate records of the courts described in ORS 7.010 (Records of court) in the custody of the clerk of the appropriate court or court administrator under ORS 7.110 (Custody of records and files) ; and

(B) Probate records in the custody of the clerk of the appropriate court or court administrator under ORS 7.230 (Probate and juvenile court records to be kept separate) and 7.240 (Records in probate matters) . Notwithstanding any provision to the contrary in ORS chapter 7 or other law, the clerk of the appropriate court or the court administrator shall make available to and assist the tax collector in the examination of the records described in this paragraph for purposes of carrying out the obligations of the tax collector under this section without charge. [1987 c.311 §2; 1989 c.628 §1; 2003 c.576 §422; 2009 c.33 §11]

Source: Section 312.125 — Notice to owner or lienholder of expiration of period of redemption; contents; mailing , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 308.050 — OR Code / Title 29 / Chapter 308 / Section 308.050
308.050 Assessor’s annual report on property appraisal program
Status: in_force

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 (Assessor to collect sales data and prepare ratio study) , 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]

Source: Section 308.050 — Assessor’s annual report on property appraisal program , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 316.043 — OR Code / Title 29 / Chapter 316 / Section 316.043
316.043 Tax rates allowed for certain qualifying income
Status: in_force

(1) As used in this section:

(a) “Material participation” has the meaning given that term in section 469 of the Internal Revenue Code.

(b) “Nonpassive income” means income other than income from passive activity as determined under section 469 of the Internal Revenue Code. “Nonpassive income” does not include wages, interest, dividends or capital gains.

(c) “Nonpassive loss” means loss other than loss from passive activity as determined under section 469 of the Internal Revenue Code.

(d) “Qualifying income” means a taxpayer’s net income that meets the conditions of subsections (6) to (10) of this section, as reported on the taxpayer’s return, and that is computed by taking the sum of the taxpayer’s:

(A) Nonpassive income after reduction for nonpassive losses; and

(B) Business income or loss as a sole proprietor.

(2) If a taxpayer that meets the conditions of subsections (6) to (10) of this section has nonpassive income attributable to any partnership or S corporation after reduction for nonpassive losses or does business as a sole proprietorship, that portion of the taxpayer’s income that is qualifying income shall be taxed at:

(a) The rate applicable under ORS 316.037 (Imposition and rate of tax) ; or

(b) At the election of the taxpayer, a rate of:

(A) Seven percent of the first $500,000 of taxable income, or fraction thereof;

(B) Seven and one-half percent of taxable income exceeding $500,000 but not exceeding $1 million;

(C) Eight percent of taxable income exceeding $1 million but not exceeding $2.5 million;

(D) Nine percent of taxable income exceeding $2.5 million but not exceeding $5 million; and

(E) Nine and nine-tenths percent of taxable income exceeding $5 million.

(3) The reduced rates allowed under subsection (2)(b) of this section may be adjusted as provided in ORS 316.044 (Estimates by Legislative Revenue Officer) .

(4) A taxpayer shall use the subtractions, deductions or additions otherwise allowed under this chapter in the calculation of income that is taxed at the rates otherwise applicable under ORS 316.037 (Imposition and rate of tax) . The only addition or subtraction allowed in the calculation of qualifying income for which the taxpayer uses the reduced rates allowed under subsection (2)(b) of this section shall be any depreciation adjustment directly related to the partnership, S corporation or sole proprietorship.

(5) The election under subsection (2)(b) of this section shall be irrevocable and shall be made on the taxpayer’s original return. If the taxpayer uses the reduced rates allowed under subsection (2)(b) of this section, the calculation of income shall be substantiated on a form prescribed by the Department of Revenue and filed with the taxpayer’s tax return for the tax year or at such other time and manner as the department may prescribe by rule. A taxpayer who uses the reduced rates available under subsection (2)(b) of this section may not join in the filing of a composite return under ORS 314.778 (Composite returns of pass-through entities) .

(6) The rates listed in subsection (2)(b) of this section apply to income attributable to a partnership, S corporation or sole proprietorship only if:

(a) The taxpayer materially participates in the trade or business;

(b) For a partnership or S corporation, the partnership or S corporation has ordinary business income not in excess of $5 million for the tax year; and

(c) For a partnership or S corporation, the trade or business complies with the employee ratio requirements of subsections (8) and (9) of this section or with the income distribution requirements of subsection (10) of this section.

(7) To qualify under this section, a partnership, S corporation or sole proprietorship:

(a) Must employ at least one person who is not an owner, member or limited partner of the partnership or S corporation or who is not the sole proprietor;

(b) Must have at least 1,200 aggregate hours of work in Oregon performed, by the close of the tax year for which the reduced rate is allowed, by persons who meet the requirements of paragraph (a) of this subsection and who are employed by the partnership, S corporation or sole proprietorship; and

(c) May rely only on hours worked in a week in which a worker works at least 30 hours, in determining whether the requirement in paragraph (b) of this subsection is met.

(8) If the ordinary business income of a partnership or S corporation exceeds $250,000, but does not exceed $500,000, for every owner, member or limited partner, the partnership or S corporation must, through the employment of persons who meet the requirements of subsection (7)(a) to (c) of this section:

(a) Employ in Oregon at least one person who is not an owner, member or limited partner; and

(b) Have at least 1,200 aggregate hours of work in Oregon performed by employees, while considering not more than 1,200 hours performed by any one employee in that sum.

(9) Unless the income distribution requirements of subsection (10) of this section are met, a partnership or S corporation must, through the employment of persons who meet the requirements of subsection (7)(a) to (c) of this section, obtain the following ratios of owners, members or limited partners to employees:

(a) If the ordinary business income of a partnership or S corporation exceeds $500,000, but does not exceed $1 million, for every owner, member or limited partner, the partnership or S corporation must, by the close of the tax year:

(A) Employ in Oregon at least two persons who are not owners, members or limited partners; and

(B) Have at least 2,400 aggregate hours of work in Oregon performed by employees, while considering not more than 1,200 hours performed by any one employee in that sum.

(b) If the ordinary business income of a partnership or S corporation exceeds $1 million, but does not exceed $2.5 million, for every owner, member or limited partner, the partnership or S corporation must, by the close of the tax year:

(A) Employ in Oregon at least four persons who are not owners, members or limited partners; and

(B) Have at least 4,800 aggregate hours of work in Oregon performed by employees, while considering not more than 1,200 hours performed by any one employee in that sum.

(c) If the ordinary business income of a partnership or S corporation exceeds $2.5 million, but does not exceed $5 million, for every owner, member or limited partner, the partnership or S corporation must, by the close of the tax year:

(A) Employ in Oregon at least 10 persons who are not owners, members or limited partners; and

(B) Have at least 12,000 aggregate hours of work in Oregon performed by employees, while considering not more than 1,200 hours performed by any one employee in that sum.

(10) Unless the employee ratio requirements of subsection (9) of this section are met, if the ordinary business income of the partnership or S corporation exceeds $250,000, the distributions of income of a partnership or S corporation, as a percentage of ordinary business income, may not exceed 25 percent. This percentage shall be computed based on the total distributions and total ordinary business income for the current tax year, summed with up to the two most recent tax years, or as many tax years for which the partnership or S corporation has been operating, if fewer than two full years. An amount less than zero in any year shall be treated as zero for that year.

(11) Intentionally left blank —Ed.

(a) A nonresident may apply the reduced rates allowed under subsection (2)(b) of this section only to income earned in Oregon.

(b) A part-year resident shall calculate the tax due using the reduced rates allowed under subsection (2)(b) of this section by first applying those rates to the taxpayer’s qualifying income, and then multiplying that amount by the ratio of the taxpayer’s income in Oregon divided by income from all sources. [2013 s.s. c.5 §11; 2014 c.114 §6; 2018 s.s. c.1 §1; 2021 c.570 §1]

Source: Section 316.043 — Tax rates allowed for certain qualifying income; conditions; election , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 305.005 — OR Code / Title 29 / Chapter 305 / Section 305.005
305.005 Definitions
Status: in_force

As used in the revenue and tax laws of this state, unless the context requires otherwise:

(1) “Department” means the Department of Revenue.

(2) “Director” means the Director of the Department of Revenue. [1969 c.520 §2; 1995 c.79 §105; 1995 c.650 §105]

Note: The definition of “manufactured structure” provided in 307.021 (Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311) applies to ORS chapter 305.

Source: Section 305.005 — Definitions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.795 — OR Code / Title 29 / Chapter 316 / Section 316.795
316.795 Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement
Status: in_force

Amounts received by a taxpayer under ORS 90.645 (Closure of park) (1) are exempt from the taxes imposed by this chapter. [2007 c.906 §12]

(First-time Home Buyer Savings Accounts)

Source: Section 316.795 — Exemption for payments to tenants of manufactured dwelling parks upon termination of rental agreement , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 311.785 — OR Code / Title 29 / Chapter 311 / Section 311.785
311.785 Authority to compromise taxes, abate interest or lawful charges
Status: in_force

Except as may be specifically provided by law, no county court shall have authority to compromise any tax or taxes levied and charged on the tax roll of any year, or to abate interest or other lawful charges thereon, except where litigation involving the validity of such tax or taxes is pending or seriously threatened and there is a grave legal question as to such validity. [Formerly 311.705]

Source: Section 311.785 — Authority to compromise taxes, abate interest or lawful charges , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 316.207 — OR Code / Title 29 / Chapter 316 / Section 316.207
316.207 Liability for tax
Status: in_force

(1) Every employer who deducts and retains any amount under ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) and 320.550 (Tax on wages) shall hold the same in trust for the State of Oregon and for the payment thereof to the Department of Revenue in the manner and at the time provided in ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) .

(2) At any time the employer fails to remit any amount withheld, the department may enforce collection by the issuance of a distraint warrant for the collection of the delinquent amount and all penalties, interest and collection charges accrued thereon. The warrant shall be issued, recorded and proceeded upon in the same manner and shall have the same force and effect as is prescribed with respect to warrants for the collection of delinquent income taxes.

(3) Intentionally left blank —Ed.

(a) In the case of an employer that is assessed pursuant to the provisions of ORS 305.265 (Deficiency notice) (12) and 314.407 (Assessment of taxes owing but not submitted with return) (1), the department may issue a notice of liability to any officer, employee or member described in ORS 316.162 (Definitions for ORS 316.162 to 316.221) (1)(b) of the employer within three years from the time of assessment. Within 30 days from the date the notice of liability is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or advise the department in writing of objections to the liability and, if desired, request a conference. Any conference shall be governed by the provisions of ORS 305.265 (Deficiency notice) pertaining to a conference requested from a notice of deficiency.

(b) After a conference or, if no conference is requested, a determination of the issues considering the written objections, the department shall mail the officer, employee or member a conference letter affirming, canceling or adjusting the notice of liability. Within 90 days from the date the conference letter is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or appeal to the tax court in the manner provided for an appeal from a notice of assessment.

(c) If neither payment nor written objection to the notice of liability is received by the department within 30 days after the notice of liability has been mailed, the notice of liability becomes final. In this event, the officer, employee or member may appeal the notice of liability to the tax court within 90 days after it became final in the manner provided for an appeal from a notice of assessment.

(4) Intentionally left blank —Ed.

(a) In the case of a failure to file a withholding tax report on the due date, governed by the provisions of ORS 305.265 (Deficiency notice) (10) and 314.400 (Penalty for failure to file report or return or to pay tax when due) , the department, in addition to the provisions of ORS 305.265 (Deficiency notice) (10) and 314.400 (Penalty for failure to file report or return or to pay tax when due) , may send notices of determination and assessment to any officer, employee or member described in ORS 316.162 (Definitions for ORS 316.162 to 316.221) (1)(b) any time within three years after the assessment of an employer described in ORS 316.162 (Definitions for ORS 316.162 to 316.221) (1)(a). The time of assessment against the officer, employee or member shall be 30 days after the date the notice of determination and assessment is mailed. Within 30 days from the date the notice of determination and assessment is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or advise the department in writing of objections to the assessment, and if desired, request a conference. Any conference shall be governed by the provisions of ORS 305.265 (Deficiency notice) pertaining to a conference requested from a notice of deficiency.

(b) After a conference or, if no conference is requested, a determination of the issues considering the written objections, the department shall mail the officer, employee or member a conference letter affirming, canceling or adjusting the notice of determination and assessment. Within 90 days from the date the conference letter is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or appeal in the manner provided for an appeal from a notice of assessment.

(c) If neither payment nor written objection to the notice of determination and assessment is received by the department within 30 days after the notice of determination and assessment has been mailed, the notice of determination and assessment becomes final. In this event, the officer, employee or member may appeal the notice of determination and assessment to the tax court within 90 days after it became final in the manner provided for an appeal from a notice of assessment.

(5) Intentionally left blank —Ed.

(a) More than one officer or employee of a corporation may be held jointly and severally liable for payment of withheld taxes.

(b) Notwithstanding the provisions of ORS 314.835 (Divulging particulars of returns and reports prohibited) , 314.840 (Disclosure of information) or 314.991 (Penalties) , if more than one officer or employee of a corporation may be held jointly and severally liable for payment of withheld taxes, the department may require any or all of the officers, members or employees who may be held liable to appear before the department for a joint determination of liability. The department shall notify each officer, member or employee of the time and place set for the determination of liability.

(c) Each person notified of a joint determination under this subsection shall appear and present any information as is necessary to establish that person’s liability or nonliability for payment of withheld taxes to the department. If any person notified fails to appear, the department shall make its determination on the basis of all the information and evidence presented. The department’s determination shall be binding on all persons notified and required to appear under this subsection.

(d) Intentionally left blank —Ed.

(A) If an appeal is taken to the Oregon Tax Court pursuant to ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) by any person determined to be liable for unpaid withholding taxes under this subsection, each person required to appear before the department under this subsection shall be impleaded by the plaintiff. The department may implead any officer, employee or member who may be held jointly and severally liable for the payment of withheld taxes. Each person impleaded under this paragraph shall be made a party to the action before the tax court and shall make available to the tax court any information as was presented before the department, as well as any other information as may be presented to the court.

(B) The court may determine that one or more persons impleaded under this paragraph are liable for unpaid withholding taxes without regard to any earlier determination by the department that an impleaded person was not liable for unpaid withholding taxes.

(C) If any person required to appear before the court under this subsection fails or refuses to appear or bring such information in part or in whole, or is outside the jurisdiction of the tax court, the court shall make its determination on the basis of all the evidence introduced. All such evidence shall constitute a public record and shall be available to the parties and the court notwithstanding ORS 314.835 (Divulging particulars of returns and reports prohibited) , 314.840 (Disclosure of information) or 314.991 (Penalties) . The determination of the tax court shall be binding on all persons made parties to the action under this subsection.

(e) Nothing in this section shall be construed to preclude a determination by the department or the Oregon Tax Court that more than one officer, employee or member are jointly and severally liable for unpaid withholding taxes. [1969 c.493 §33; 1985 c.406 §4; 1989 c.423 §3; 1993 c.593 §6; 1995 c.650 §38; 1997 c.839 §17; 2001 c.660 §42; 2005 c.688 §4; 2017 c.750 §122g; 2019 c.134 §9]

Source: Section 316.207 — Liability for tax; warrant for collection; conference; appeal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 315.273 — OR Code / Title 29 / Chapter 315 / Section 315.273
315.273 Qualifying child of taxpayer
Status: in_force

(1) As used in this section:

(a) “Dependent” means an individual who is under the age of six years at the close of the tax year and who is a dependent of a taxpayer as described in section 152(a) of the Internal Revenue Code, determined without regard to section 152(b)(3) of the Internal Revenue Code.

(b) “Qualifying child” has the meaning given that term in section 152(c) of the Internal Revenue Code.

(c) “Qualifying income limit” means:

(A) For a taxpayer other than a taxpayer described in subparagraph (B) of this paragraph, adjusted gross income, as defined in section 62 of the Internal Revenue Code, as modified using Oregon subtractions and additions, but with losses of a taxpayer added back, to the extent that those losses exceed $20,000; or

(B) For a nonresident or part-year resident, the greater of the amount determined under subparagraph (A) of this paragraph, or adjusted gross income, as defined in section 62 of the Internal Revenue Code.

(2) A taxpayer shall be allowed a credit against the tax otherwise due under ORS chapter 316 for the tax year, with an amount allowed for each dependent of the taxpayer who is a qualifying child with respect to the taxpayer, not to exceed five properly claimed dependents per tax return. The credit shall be allowed as provided in subsections (3) and (4) of this section. A taxpayer may claim a credit under this section using an individual taxpayer identification number and may claim it for dependents using individual taxpayer identification numbers.

(3) The credit under this section:

(a) Shall be in an amount of $1,000 per dependent of the taxpayer, but, if the taxpayer has a qualifying income limit in excess of $25,000, regardless of the type of income tax return filed by the taxpayer, the total amount of the credit shall be reduced as provided in subsection (4) of this section.

(b) May not be claimed if the percentage calculated in subsection (4) of this section is greater than or equal to 100 percent.

(c) May not be claimed by a married taxpayer who files a separate return.

(4) If a reduction under subsection (3) of this section is required, the amount by which the credit shall be reduced is computed by multiplying the amount otherwise available under subsection (3) of this section by a percentage. The percentage is computed by dividing, by 5,000, the amount by which the taxpayer’s qualifying income limit exceeds $25,000.

(5) Intentionally left blank —Ed.

(a) For tax years beginning in each calendar year, the Department of Revenue shall adjust the dollar amounts of the credit and of the income threshold set forth in subsections (3) and (4) of this section by multiplying each dollar amount by the cost-of-living adjustment for the calendar year.

(b) For purposes of paragraph (a) of this subsection, the cost-of-living adjustment for any calendar year is the percentage (if any) by which the monthly averaged U.S. City Average Consumer Price Index for the 12 consecutive months ending August 31 of the prior calendar year exceeds the monthly averaged index for the second quarter of the calendar year 2022.

(c) 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.

(d) If any increase determined under paragraph (a) of this subsection is not a multiple of $50, the increase shall be rounded to the next lower multiple of $50.

(6) Intentionally left blank —Ed.

(a) If the amount allowable as a credit under this section, when added to the sum of the amounts allowable as payment of tax under ORS 316.187 (Amount withheld is in payment of employee’s tax) or 316.583 (Effect of payment of estimated tax or installment) , other tax prepayment amounts and other refundable credit amounts, exceeds the taxes imposed by ORS chapters 314 and 316 for the tax year after application of any nonrefundable credits allowable for purposes of ORS chapter 316 for the tax year, the amount of the excess shall be refunded to the taxpayer as provided in ORS 316.502 (Distribution of revenue to General Fund) .

(b) The credit under this section shall be computed after the allowance of any other credit or offset against tax liability.

(7) A nonresident or part-year resident shall be allowed the credit under this section in the same manner and, aside from the taxpayer’s applicable qualifying income limit, subject to the same limitations as a resident. However, the credit shall be prorated using the proportion provided in ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

(8) If a change in the tax year of a taxpayer occurs as described in ORS 314.085 (Taxable year) , or if the Department of Revenue terminates the taxpayer’s tax year under ORS 314.440 (Tax as debt) , the credit allowed by this section shall be prorated or computed in a manner consistent with ORS 314.085 (Taxable year) .

(9) If a change in the status of a taxpayer from resident to nonresident or from nonresident to resident occurs, the credit allowed by this section shall be determined in a manner consistent with ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

(10) Refunds attributable to the child tax credit allowed under this section do not bear interest. [2023 c.538 §2]

Source: Section 315.273 — Qualifying child of taxpayer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 308a.365 — OR Code / Title 29 / Chapter 308a / Section 308a.365
308A.365 Duration of exemption
Status: in_force

(1) When land has once been designated as riparian under ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) , it shall remain under that designation and it shall not be applied to any use other than those specifically included in the management plan or consistent with the intent of ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) unless withdrawn from designation as provided in subsection (2) of this section.

(2) During any year after designation, notice of request for withdrawal may be given by the owner to the county assessor or assessors of the county or counties in which the land is situated. The county assessor or assessors, as the case may be, shall withdraw such land from designation as riparian and shall immediately give written notice of the withdrawal to the State Department of Fish and Wildlife. [Formerly 308.797]

Source: Section 308A.365 — Duration of exemption; change in use; withdrawal at request of owner , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 323.709 — OR Code / Title 29 / Chapter 323 / Section 323.709
323.709 Requirements for persons mailing or shipping tobacco in delivery sales
Status: in_force

A person may not mail or ship tobacco in connection with a delivery sale order unless the person, before mailing or shipping the tobacco, does all of the following:

(1) Obtains a certification from the prospective consumer that includes a written statement signed by the prospective consumer that:

(a) Certifies the prospective consumer’s address and that the prospective consumer is at least 21 years of age; and

(b) Confirms that the prospective consumer understands that signing another person’s name to the certification is illegal, that the sale of tobacco to individuals under 21 years of age is illegal and that the purchase of tobacco by individuals under 21 years of age is illegal;

(2) Verifies that the prospective consumer is 21 years of age or older through the use of an independent, third-party verification system that compares information from public records to the personal information entered by the prospective consumer at the time the delivery sale is ordered;

(3) Provides a notice to the prospective consumer, via electronic mail or other means, that meets the requirements of ORS 323.715 (Notice requirements for delivery sales) ; and

(4) In the case of an order for tobacco placed through an Internet website, receives payment for the delivery sale from the prospective consumer by a credit or debit card that has been issued in the name of the prospective consumer or by a personal check issued by the prospective consumer. [2003 c.804 §76; 2017 c.701 §21; 2021 c.179 §9]

Source: Section 323.709 — Requirements for persons mailing or shipping tobacco in delivery sales , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 308.560 — OR Code / Title 29 / Chapter 308 / Section 308.560
308.560 Assessment roll
Status: in_force

(1) The assessment roll for the companies assessed under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) shall be prepared in a manner prescribed by the Department of Revenue.

(2) The assessment roll prepared by the department under this section must include all of the following:

(a) The name of each company assessed under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(b) Under the name of each company, a general description of the property assessed in the name of the company. A general description under this paragraph is deemed to include all property of the company that is assessable under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) . A general description under this paragraph may be in any form prescribed by the department and may refer to or incorporate by reference an order or memorandum made by the department that describes property of the company that is assessable under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(c) Wherever possible, under the name of each company and under an appropriate heading, the aggregate track mileage, miles of wire, pipe or pole line, or the operational routes within the State of Oregon.

(3) An assessment may not be invalidated because of a mistake related to the ownership, lease or usage of the property if the property is generally correctly described. [Amended by 1957 c.69 §1; 1957 c.711 §8; 1979 c.284 §136; 1997 c.154 §39; 2009 c.128 §7]

Source: Section 308.560 — Assessment roll; description of property; effect of mistake , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 311.674 — OR Code / Title 29 / Chapter 311 / Section 311.674
311.674 Listing of tax-deferred property
Status: in_force

(1) If eligibility for deferral of homestead property is established as provided in ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) , the Department of Revenue shall notify the county assessor and the county assessor shall show on the current ad valorem assessment and tax roll that the property is tax-deferred property by an entry clearly designating the property as tax-deferred property.

(2) When requested by the department, the tax collector shall send to the department the tax statement for each tax-deferred property as soon as the taxes are extended upon the roll.

(3) Interest shall accrue on the actual amount of taxes advanced to the county for the tax-deferred property at the rate of six percent per annum.

(4) Intentionally left blank —Ed.

(a) For property taxes deferred after October 3, 1979, the state liens provided by ORS 311.673 (State liens against tax-deferred property) and 311.679 (Estimate of deferred taxes) and recorded under ORS 311.675 (Recording liens) shall be for the actual amount of taxes advanced to the counties and not for the gross amount of taxes for which the property would be liable as shown on the tax statement for each tax-deferred property.

(b) For taxes deferred prior to October 3, 1979, the lien under ORS 311.673 (State liens against tax-deferred property) is for the gross amount of taxes extended upon the tax roll against each tax-deferred property and interest shall continue to accrue on the gross amount of taxes rather than on the actual amount of taxes paid to the county. [1963 c.569 §11; 1971 c.572 §1; 1977 c.160 §5; 1979 c.678 §1; 1989 c.948 §4; 2011 c.723 §5; 2014 c.41 §1]

Source: Section 311.674 — Listing of tax-deferred property; interest accrual , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 307.162 — OR Code / Title 29 / Chapter 307 / Section 307.162
307.162 Claiming exemption
Status: in_force

(1) Intentionally left blank —Ed.

(a) Before any real or personal property may be exempted from taxation under ORS 307.092 (Property of housing authority) , 307.110 (Public property leased or rented by taxable owner) (3)(h), 307.115 (Property of nonprofit corporations held for public parks or recreation purposes) , 307.118 (Wastewater and sewage treatment facilities) , 307.130 (Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions) to 307.140 (Property of religious organizations) , 307.145 (Certain child care facilities, schools and student housing) , 307.147 (Senior services centers) , 307.150 (Property used for burial, cremation or alternative disposition) , 307.160 (Property of public libraries) , 307.181 (Land acquired or owned by Indian tribe) (3), 307.513 (Eligibility for exemption) , 307.555 (Property burdened by affordable housing covenant used for owner-occupied housing) or 307.580 (Property of industry apprenticeship or training trust) for any tax year, the institution, organization or person entitled to claim the exemption must file a claim with the county assessor, on or before April 1 preceding the tax year for which the exemption is claimed. The claim must contain statements, verified by the oath or affirmation of the president or other proper officer of the institution or organization or the person, that:

(A) List all real property claimed to be exempt and show the purpose for which the real property is used; and

(B) Cite the statutes under which exemption for personal property is claimed.

(b) Intentionally left blank —Ed.

(A) Notwithstanding paragraph (a) of this subsection, a claim for an initial year of exemption under ORS 307.140 (Property of religious organizations) (4) must be filed with the Department of Revenue.

(B) If the ownership of all property, other than property described in ORS 307.110 (Public property leased or rented by taxable owner) (3)(h), 307.140 (Property of religious organizations) (4) or 307.555 (Property burdened by affordable housing covenant used for owner-occupied housing) , included in the claim filed with the county assessor for a prior year remains unchanged, a new claim is not required.

(c) When the property designated in the claim for exemption is acquired after March 1 and before July 1, the claim for that year must be filed within 30 days from the date of acquisition of the property.

(2) Intentionally left blank —Ed.

(a) Notwithstanding subsection (1) of this section, a claim may be filed under this section for the current tax year:

(A) On or before December 31 of the tax year, if the claim is accompanied by a late filing fee of the greater of $200, or one-tenth of one percent of the real market value as of the most recent assessment date of the property to which the claim pertains.

(B) On or before April 1 of the tax year, if the claim is accompanied by a late filing fee of $200 and the claimant demonstrates good and sufficient cause for failing to file a timely claim, is a first-time filer or is a public entity described in ORS 307.090 (Property of the state, counties and other municipal corporations) .

(b) Intentionally left blank —Ed.

(A) Notwithstanding subsection (1) of this section, a claimant that demonstrates good and sufficient cause for failing to file a timely claim, is a first-time filer or is a public entity described in ORS 307.090 (Property of the state, counties and other municipal corporations) may file a claim under this section for the five tax years prior to the current tax year:

(i) Within 60 days after the date on which the county assessor mails notice of additional taxes owing under ORS 311.206 (Additional taxes resulting from correction of error or omission) for the property to which the claim filed under this subparagraph pertains; or

(ii) At any time if no notice is mailed.

(B) A claim filed under this paragraph must be accompanied by a late filing fee of the greater of $200, or one-tenth of one percent of the real market value as of the most recent assessment date of the property to which the claim pertains, multiplied by the number of prior tax years for which exemption is claimed.

(c) If a claim filed under this subsection is not accompanied by the late filing fee or if the late filing fee is not otherwise paid, an exemption may not be allowed for the tax years sought by the claim. A claim may be filed under this subsection notwithstanding that there are no grounds for hardship as required for late filing under ORS 307.475 (Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value) .

(d) The value of the property used to determine the late filing fee under this subsection and the determination of the county assessor relative to a claim of good and sufficient cause are appealable in the same manner as other acts of the county assessor.

(e) A late filing fee collected under this subsection must be deposited in the county general fund.

(3) Intentionally left blank —Ed.

(a) In a claim for exemption of property described in ORS 307.110 (Public property leased or rented by taxable owner) (3)(h), the county or city, town or other municipal corporation or political subdivision of this state that is filing the claim must substantiate that the property is used for affordable housing or that it is leased or rented to persons of lower income, as applicable.

(b) A claim filed under this subsection must be filed annually on a form prescribed by the Department of Revenue.

(4) As used in this section:

(a) “First-time filer” means a claimant that:

(A) Has never filed a claim for the property that is the subject of the current claim; and

(B) Did not receive notice from the county assessor on or before December 1 of the tax year for which exemption is claimed regarding the potential property tax liability of the property.

(b) Intentionally left blank —Ed.

(A) “Good and sufficient cause” means an extraordinary circumstance beyond the control of the taxpayer or the taxpayer’s agent or representative that causes the failure to file a timely claim.

(B) “Good and sufficient cause” does not include hardship, reliance on misleading information unless the information is provided by an authorized tax official in the course of the official’s duties, lack of knowledge, oversight or inadvertence.

(c) “Ownership” means legal and equitable title.

(5) Intentionally left blank —Ed.

(a) Notwithstanding subsection (1) of this section, if an institution or organization owns property that is exempt from taxation under a provision of law listed in subsection (1) of this section and fails to file a timely claim for exemption under subsection (1) of this section for additions or improvements to the exempt property, the additions or improvements may nevertheless qualify for exemption.

(b) The organization must file a claim for exemption with the county assessor to have the additions or improvements to the exempt property be exempt from taxation. The claim must:

(A) Describe the additions or improvements to the exempt property;

(B) Describe the current use of the property that is the subject of the application;

(C) Identify the tax year and any preceding tax years for which the exemption is sought;

(D) Contain any other information required by the department; and

(E) Be accompanied by a late filing fee equal to the product of the number of tax years for which exemption is sought multiplied by the greater of $200 or one-tenth of one percent of the real market value as of the most recent assessment date of the property that is the subject of the claim.

(c) Upon the county assessor’s receipt of a completed claim and late filing fee, the assessor shall determine for each tax year for which exemption is sought whether the additions or improvements that are the subject of the claim would have qualified for exemption had a timely claim been filed under subsection (1) of this section. Any property that would have qualified for exemption had a timely claim been filed under subsection (1) of this section is exempt from taxation for each tax year for which the property would have qualified.

(d) A claim for exemption under this subsection may be filed only for tax years for which the time for filing a claim under subsections (1) and (2)(a) of this section has expired. A claim filed under this subsection, however, may serve as the claim required under subsection (1) of this section for the current tax year.

(e) A late filing fee collected under this subsection must be deposited in the county general fund.

(6) For each tax year for which an exemption granted pursuant to subsection (2) or (5) of this section applies:

(a) Any tax, or interest attributable thereto, that was paid with respect to the property that is declared exempt from taxation must be refunded. Refunds must be made without interest from the unsegregated tax collections account established under ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account) .

(b) Any tax, or interest attributable thereto, that remains unpaid as of the date the exemption is granted must be abated.

(7) If an institution, organization or person owns property that is exempt from taxation under a provision of law listed in subsection (1) of this section and changes the use of the property to a use that would not entitle the property to exemption from taxation, the institution or organization must notify the county assessor of the change to a taxable use within 30 days. [Formerly 307.170; 1967 c.51 §1; 1967 s.s. c.9 §4; 1969 c.237 §1; 1977 c.478 §2; 1977 c.884 §33; 1985 c.613 §3; 1987 c.574 §1; 1987 c.756 §7; 1991 c.459 §44; 1993 c.18 §68; 1993 c.19 §4; 1993 c.777 §5; 1995 c.79 §120; 1995 c.513 §2; 1997 c.485 §3; 1997 c.541 §106; 1999 c.398 §9; 1999 c.579 §1; 2009 c.455 §3; 2009 c.626 §2a; 2011 c.655 §2; 2012 c.42 §3; 2013 c.193 §26; 2013 c.386 §2; 2015 c.520 §2; 2021 c.446 §2; 2021 c.466 §3]

Source: Section 307.162 — Claiming exemption; late claims; notification of change to nonexempt use , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 316.298 — OR Code / Title 29 / Chapter 316 / Section 316.298
316.298 Accumulation distribution credit
Status: in_force

(1) A resident beneficiary of a trust whose adjusted gross income includes all or part of an accumulation distribution by such trust, as defined in section 665 of the Internal Revenue Code, shall be allowed a credit against the tax otherwise due under this chapter for all or a proportionate part of any tax, paid by the trust under this chapter for any preceding taxable year, that would not have been payable if the trust had in fact made distribution to its beneficiaries at the times and in the amounts specified in section 666 of the Internal Revenue Code.

(2) The credit under this section shall not reduce the tax otherwise due from the beneficiary under this chapter to an amount less than would have been due if the accumulation distribution or part thereof were excluded from the adjusted gross income of the beneficiary. [1969 c.493 §46; 1997 c.839 §18; 1999 c.90 §14; 2001 c.660 §43]

Source: Section 316.298 — Accumulation distribution credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 323.015 — OR Code / Title 29 / Chapter 323 / Section 323.015
323.015 “Distribution,” “distributor” and “distributor engaged in business in this state” defined
Status: in_force

As used in ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) , unless the context requires otherwise:

(1) “Distribution” includes:

(a) The sale in this state of untaxed cigarettes.

(b) The use or consumption in this state of untaxed cigarettes.

(c) The receipt or retention in this state of untaxed cigarettes at a place of business where cigarettes are customarily sold or offered for sale to consumers.

(d) The placing of cigarettes in vending machines in this state.

(e) The use or consumption by the first person in possession in this state of untaxed cigarettes transported to the state in quantities of more than 199 in a single shipment.

(f) Donations of sample cigarettes or gift cartons by the manufacturers of the cigarettes, except sample packages containing not more than five cigarettes and labeled as “sample,” “not for sale” or with similar wording.

(g) The possession in this state of untaxed cigarettes that were transported to this state in quantities of more than 199, unless the person in possession of the untaxed cigarettes is in possession of the untaxed cigarettes in order to transport the cigarettes to a location outside this state.

(2) “Distributor” includes:

(a) Any person who distributes cigarettes.

(b) Any person who sells or accepts orders for cigarettes that are to be transported from a point outside this state to a consumer within this state.

(c) Notwithstanding the provisions of ORS 323.010 (Definitions for ORS 323.005 to 323.482) (5), any dealer who serves as the dealer’s own distributor or who buys directly from a manufacturer for resale in this state shall be deemed to be both a distributor and a dealer under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) .

(3) “Distributor engaged in business in this state” includes any of the following:

(a) Any distributor maintaining, occupying or using, permanently or temporarily, directly or indirectly, or through a subsidiary or agent, by whatever name called, an office, place of distribution, sales or sample room or place, warehouse or storage place or any other place of business.

(b) A distributor having a representative, agent, salesperson, canvasser or solicitor operating in this state under the authority of the distributor or its subsidiary for the purpose of selling, delivering, or the taking of orders for cigarettes. [1965 c.525 §§6,7,8; 2001 c.5 §2; 2003 c.804 §2]

Source: Section 323.015 — “Distribution,” “distributor” and “distributor engaged in business in this state” defined , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 309.022 — OR Code / Title 29 / Chapter 309 / Section 309.022
309.022 Training
Status: in_force

(1) Each person appointed as a member of a pool under ORS 309.067 (Pool of members) shall complete training approved by the Department of Revenue for the term of appointment. The department by rule may prescribe alternative methods of training on the basis of educational effectiveness, cost and accessibility to members.

(2) Provision shall be made in the county budget for the following:

(a) An amount sufficient to defray the reasonable expenses of the boards, including a per diem allowance.

(b) An amount sufficient to defray the necessary traveling and living expenses of each person whose name appears in the pools described in ORS 309.067 (Pool of members) while completing training approved by the Department of Revenue as required under subsection (1) of this section.

(c) An amount sufficient to compensate any appraiser hired by the board under ORS 309.024 (Record of proceedings) . [1953 c.714 §3; 1955 c.709 §2; 1989 c.330 §3; 1991 c.459 §188; 1995 c.226 §7; 1995 c.293 §11; 1997 c.541 §225; 2001 c.511 §1]

Source: Section 309.022 — Training; expenses; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 316.147 — OR Code / Title 29 / Chapter 316 / Section 316.147
316.147 Definitions for ORS 316.147 to 316.149
Status: in_force

As used in ORS 316.147 (Definitions for ORS 316.147 to 316.149) to 316.149 (Evidence of eligibility for credit) , unless the context requires otherwise:

(1) “Eligible taxpayer” includes any individual who must pay taxes otherwise imposed by this chapter and:

(a) Who pays or incurs expenses for the care of a qualified individual, through a payment method determined by rule of the Department of Revenue; and

(b) Who has a household income, for the taxable year, not to exceed the maximum amount of household income allowed in ORS 310.640 (1989 Edition) for a homeowner or renter refund.

(2) “Household income” means the aggregate income of the eligible taxpayer and the spouse of the taxpayer who reside in the household, that was received during a calendar year. “Household income” includes payments received by the eligible taxpayer or the spouse of the taxpayer under the federal Social Security Act for the benefit of a minor child or minor children who reside in the household.

(3) “Income” means “adjusted gross income” as defined in the federal Internal Revenue Code, as amended and in effect on December 31, 2022, even when the amendments take effect or become operative after that date, relating to the measurement of taxable income of individuals, estates and trusts, with the following modifications:

(a) There shall be added to adjusted gross income the following items of otherwise exempt income:

(A) The gross amount of any otherwise exempt pension less return of investment, if any.

(B) Child support received by the taxpayer.

(C) Inheritances.

(D) Gifts and grants, the sum of which are in excess of $500 per year.

(E) Amounts received by a taxpayer or spouse of a taxpayer for support from a parent who is not a member of the taxpayer’s household.

(F) Life insurance proceeds.

(G) Accident and health insurance proceeds, except reimbursement of incurred medical expenses.

(H) Personal injury damages.

(I) Sick pay that is not included in federal adjusted gross income.

(J) Strike benefits excluded from federal gross income.

(K) Worker’s compensation, except for reimbursement of medical expense.

(L) Military pay and benefits.

(M) Veteran’s benefits.

(N) Payments received under the federal Social Security Act that are excluded from federal gross income.

(O) Welfare payments, except as follows:

(i) Payments for medical care, drugs and medical supplies, if the payments are not made directly to the welfare recipient;

(ii) In-home services authorized and approved by the Department of Human Services; and

(iii) Direct or indirect reimbursement of expenses paid or incurred for participation in work or training programs.

(P) Nontaxable dividends.

(Q) Nontaxable interest not included in federal adjusted gross income.

(R) Rental allowance paid to a minister that is excluded from federal gross income.

(S) Income from sources without the United States that is excluded from federal gross income.

(b) Adjusted gross income shall be increased due to the disallowance of the following deductions:

(A) The amount of the net loss, in excess of $1,000, from all dispositions of tangible or intangible properties.

(B) The amount of the net loss, in excess of $1,000, from the operation of a farm or farms.

(C) The amount of the net loss, in excess of $1,000, from all operations of a trade or business, profession or other activity entered into for the production or collection of income.

(D) The amount of the net loss, in excess of $1,000, from tangible or intangible property held for the production of rents, royalties or other income.

(E) The amount of any net operating loss carryovers or carrybacks included in federal adjusted gross income.

(F) The amount, in excess of $5,000, of the combined deductions or other allowances for depreciation, amortization or depletion.

(G) The amount added or subtracted, as required within the context of this section, for adjustments made under ORS 316.680 (Modification of taxable income) (2)(d) and 316.707 (Computation of depreciation of property under federal law) to 316.737 (Amount specially taxed under federal law to be included in computation of state taxable income) .

(c) “Income” does not include the following:

(A) Any governmental grant that must be used by the taxpayer for rehabilitation of the homestead of the taxpayer.

(B) Any refund of Oregon personal income taxes that were imposed under this chapter.

(4) “Qualified individual” includes an individual at least 60 years of age on the date that the expenses described in subsection (1)(a) of this section are paid or incurred by the eligible taxpayer:

(a) Whose household income does not exceed $7,500 for the calendar year in which the taxable year of the taxpayer begins;

(b) Who is eligible for authorized services as defined in ORS 410.410 (Definitions for ORS 410.410 to 410.480) under Oregon Project Independence;

(c) Who is certified by the Department of Human Services; and

(d) Whose care or any portion thereof is not paid for under ORS chapter 414. [1979 c.494 §2; 1991 c.786 §5; 1997 c.170 §28; 2011 c.201 §8; 2015 c.348 §18; 2015 c.480 §8; 2016 c.33 §21; 2017 c.315 §23; 2017 c.527 §21; 2018 c.101 §21; 2019 c.319 §22; 2021 c.456 §22; 2022 c.83 §22; 2023 c.171 §22]

Source: Section 316.147 — Definitions for ORS 316.147 to 316.149 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 311.425 — OR Code / Title 29 / Chapter 311 / Section 311.425
311.425 Removing timber before paying taxes on timber or land prohibited
Status: in_force

(1) No person, firm or corporation shall log off or remove any standing or down timber until the taxes then due and payable on the timber and the taxes then due and payable on the land upon which the timber is or was standing or situated, including the taxes on any portion of the timber previously logged off or removed, have been fully paid. If the timber is owned entirely separate and apart from the land whereon it grows or is situated and is not merely held under an executory contract, the owner of the land is not responsible for the taxes on the timber.

(2) In addition to the fine provided for in ORS 311.990 (Penalties) (3), the county in which the property is located may, through the district attorney of the county, maintain injunction proceedings against the person, firm or corporation from cutting or removing the timber in violation of subsection (1) of this section. [Amended by 1985 c.759 §4]

Source: Section 311.425 — Removing timber before paying taxes on timber or land prohibited; enjoining the cutting or removing of timber , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 305.560 — OR Code / Title 29 / Chapter 305 / Section 305.560
305.560 Appeals procedure generally
Status: in_force

(1) Intentionally left blank —Ed.

(a) Except for an order, or portion thereof, denying the discretionary waiver of penalty or interest by the Department of Revenue, an appeal under ORS 305.275 (Persons who may appeal due to acts or omissions) may be taken by filing a complaint with the clerk of the Oregon Tax Court at its principal office at Salem, Oregon, within the time required under ORS 305.280 (Time for filing appeals) .

(b) The clerk of the tax court shall serve copies of all complaints and petitions on the department, or, if applicable, on a local government administering a tax described in ORS 305.410 (Authority of court in tax cases within its jurisdiction) (3). Service upon the department or the local government shall be accomplished by the clerk of the tax court filing the copy of the complaint with the Director of the Department of Revenue or the administrator of the tax imposed by the local government. Except as otherwise provided by law, other service shall be accomplished as provided in the rules of practice and procedure promulgated by the tax court.

(c) Intentionally left blank —Ed.

(A) The complaint shall be entitled in the name of the person filing the same as plaintiff and the department, county, taxpayer or other person or entity as defendant. If the complaint relates to value of property for ad valorem property tax purposes and the county has made the appraisal, the complaint shall be entitled in the name of the person filing the same as plaintiff and the county assessor as defendant.

(B) If any, a copy of the order of the department or property value appeals board shall be attached to the complaint.

(2) The complaint shall state the nature of the plaintiff’s interest, the facts showing how the plaintiff is aggrieved and directly affected by the order, act, omission or determination and the grounds upon which the plaintiff contends the order, act, omission or determination should be reversed or modified. A responsive pleading shall be required of the defendant.

(3) In any case in which the taxpayer is not the appealing party, a copy of the complaint shall be served upon the taxpayer by the appealing party by certified mail within the period for filing an appeal, and an affidavit showing such service shall be filed with the clerk of the tax court. A copy of the order of the department, if any, shall be attached to the complaint. The taxpayer shall have the right to appear and be heard.

(4) Intentionally left blank —Ed.

(a) At any time in the course of any appeal before the tax court, the department may intervene as a matter of right. A copy of any order or judgment issued by the tax court in any case in which the department is an intervenor shall be served upon the department in the manner provided in subsection (1)(b) of this section.

(b) The tax court, in its discretion, may permit other interested persons to intervene by filing a complaint in such manner and under such conditions as the court may deem appropriate. [1977 c.870 §10; 1989 c.760 §3; 1991 c.459 §23; 1993 c.270 §16; 1995 c.650 §10; 1997 c.541 §71; 2005 c.225 §4; 2023 c.29 §6; 2023 c.313 §7]

Note: The amendments to 305.560 (Appeals procedure generally) by section 6, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, including amendments by section 7, chapter 313, Oregon Laws 2023, is set forth for the user’s convenience.

305.560 (Appeals procedure generally) . (1)(a) Except for an order, or portion thereof, denying the discretionary waiver of penalty or interest by the Department of Revenue, an appeal under ORS 305.275 (Persons who may appeal due to acts or omissions) may be taken by filing a complaint with the clerk of the Oregon Tax Court at its principal office at Salem, Oregon, within the time required under ORS 305.280 (Time for filing appeals) .

(b) The clerk of the tax court shall serve copies of all complaints and petitions on the department, or, if applicable, on a local government administering a tax described in ORS 305.410 (Authority of court in tax cases within its jurisdiction) (3). Service upon the department or the local government shall be accomplished by the clerk of the tax court filing the copy of the complaint with the Director of the Department of Revenue or the administrator of the tax imposed by the local government. Except as otherwise provided by law, other service shall be accomplished as provided in the rules of practice and procedure promulgated by the tax court.

(c) Intentionally left blank —Ed.

(A) The complaint shall be entitled in the name of the person filing the same as plaintiff and the department, county, taxpayer or other person or entity as defendant. If the complaint relates to value of property for ad valorem property tax purposes and the county has made the appraisal, the complaint shall be entitled in the name of the person filing the same as plaintiff and the county assessor as defendant.

(B) If any, a copy of the order of the department or board of property tax appeals shall be attached to the complaint.

(2) The complaint shall state the nature of the plaintiff’s interest, the facts showing how the plaintiff is aggrieved and directly affected by the order, act, omission or determination and the grounds upon which the plaintiff contends the order, act, omission or determination should be reversed or modified. A responsive pleading shall be required of the defendant.

(3) In any case in which the taxpayer is not the appealing party, a copy of the complaint shall be served upon the taxpayer by the appealing party by certified mail within the period for filing an appeal, and an affidavit showing such service shall be filed with the clerk of the tax court. A copy of the order of the department, if any, shall be attached to the complaint. The taxpayer shall have the right to appear and be heard.

(4) Intentionally left blank —Ed.

(a) At any time in the course of any appeal before the tax court, the department may intervene as a matter of right. A copy of any order or judgment issued by the tax court in any case in which the department is an intervenor shall be served upon the department in the manner provided in subsection (1)(b) of this section.

(b) The tax court, in its discretion, may permit other interested persons to intervene by filing a complaint in such manner and under such conditions as the court may deem appropriate.

Source: Section 305.560 — Appeals procedure generally; procedure when taxpayer is not appellant; intervention , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308.010 — OR Code / Title 29 / Chapter 308 / Section 308.010
308.010 Registered appraiser requirements
Status: in_force

(1) A registered appraiser is an individual who is currently registered by the Department of Revenue as having successfully passed an examination for Property Appraiser prepared, conducted and graded by the department. The examination must be approved by a standing five-member committee of the Oregon State Association of County Assessors selected by the association for that purpose. The department shall set education and experience requirements to sit for the examination.

(2) The department may revoke the registration of an appraiser for fraud or deceit in securing registration or appraising or for incompetence.

(3) Intentionally left blank —Ed.

(a) Each person who is registered as an appraiser under this section, under rules adopted by the department, 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 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 that the person has completed continuing education requirements in accordance with rules adopted by the department 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 shall revoke the registration.

(e) The department may adopt conditions under which continuing education requirements may be waived. However, continuing education requirements may not be waived by the department 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. [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; 2017 c.44 §1]

Source: Section 308.010 — Registered appraiser requirements; revocation; continuing education; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 314.402 — OR Code / Title 29 / Chapter 314 / Section 314.402
314.402 Understatement of net tax
Status: in_force

(1) If the Department of Revenue determines that there is a substantial understatement of net tax for any tax year under any law imposing a tax on or measured by net income, there shall be added to the amount of tax required to be shown on the return a penalty equal to 20 percent of the amount of any underpayment of tax attributable to the understatement.

(2) A substantial understatement of net tax exists for any tax year if the amount of the understatement for the tax year exceeds:

(a) Except as provided in paragraph (b) of this subsection, $2,400.

(b) In the case of a corporation other than an S corporation, as defined in section 1361 of the Internal Revenue Code, or a personal holding company, as defined in section 542 of the Internal Revenue Code, $3,500.

(c) Intentionally left blank —Ed.

(A) For a calendar year beginning on or after January 1, 2017, the Department of Revenue shall make a cost-of-living adjustment to the net tax threshold amounts described in paragraphs (a) and (b) of this subsection.

(B) The cost-of-living adjustment for a calendar year is the percentage by which the monthly averaged U.S. City Average Consumer Price Index for the 12 consecutive months ending August 31 of the prior calendar year exceeds the monthly averaged index for the period beginning September 1, 2015, and ending August 31, 2016.

(C) As used in this paragraph, “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.

(D) If any adjustment determined under subparagraph (B) of this paragraph is not a multiple of $50, the adjustment shall be rounded to the next lower multiple of $50.

(E) The adjustment shall apply to all tax years beginning in the calendar year for which the adjustment is made.

(3) In the case of any item attributable to an abusive tax shelter:

(a) No reduction of the amount of the understatement shall be made with regard to that item regardless of the existence of substantial authority for the treatment of the item by the taxpayer.

(b) No reduction of the amount of the understatement shall be made with regard to that item regardless of the disclosure of the facts affecting the tax treatment of the item unless, in addition to the disclosure, the taxpayer reasonably believed that the tax treatment of the item was more likely than not the proper treatment.

(4) As used in this section:

(a) “Abusive tax shelter” means any partnership, corporation or other organization or entity, any investment plan or arrangement or any other plan or arrangement, which has as its principal purpose the evasion or improper avoidance of federal or state income tax. “Abusive tax shelter” includes any investment or activity in connection with which tax benefits derived by investors are not clearly intended under the tax laws or any investment or activity that involves little or no economic reality, making use of unrealistic allocations of income or expenses, inflated appraisals of asset values, losses substantially in excess of investment, mismatching of income and expenses, financing techniques that do not conform to standard commercial business practice or mischaracterization of the substance of the investment or activity.

(b) “Understatement” means the excess of the amount of the net tax required to be shown on the return for the tax year over the amount of the net tax shown on the return, reduced by any portion of the understatement that is attributable to:

(A) The tax treatment of any item by the taxpayer if there is or was substantial authority for such treatment; or

(B) Any item with respect to which:

(i) The relevant facts affecting the item’s tax treatment are adequately disclosed in the return or in a statement attached to the return; and

(ii) There is a reasonable basis for the tax treatment of the item by the taxpayer.

(5) The penalty imposed under this section is in addition to any other penalty imposed by law. A penalty imposed under this section shall be treated for all purposes as an additional deficiency subject to the provisions of ORS 305.265 (Deficiency notice) , but shall not bear interest.

(6) The department may waive all or any part of the penalty imposed under this section on a showing by the taxpayer that there was reasonable cause for the understatement, or any portion thereof, and that the taxpayer acted in good faith. [1987 c.843 §9; 1995 c.556 §25a; 2015 c.32 §1]

Source: Section 314.402 — Understatement of net tax; penalty; cost-of-living adjustment; waiver of penalty , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 311.531 — OR Code / Title 29 / Chapter 311 / Section 311.531
311.531 Tax collector to file annual statement compiled from tax rolls
Status: in_force

(1) On or before August 1 of each year the tax collector shall file with the county clerk a statement, on forms supplied by the Department of Revenue, compiled from the tax rolls, showing separately for each tax year for the prior seven years the following information as to transactions during the past fiscal year ending June 30:

(a) The total amounts certified under ORS 311.105 (Certificate of taxes levied or imposed) (1) to be collected by the tax collector, broken down among real property, personal property and property assessed pursuant to ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(b) The total amount of all adjustments made by the tax collector, in dollars, increasing the total amount to be collected, and a like figure for the decreases.

(c) The total amount collected, exclusive of interest and penalties, the total amount remaining uncollected, broken down among real property, personal property and property assessed pursuant to ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(d) The total amount of interest and penalties collected, and the total amount of discounts or rebates allowed.

(e) Other matters affecting the statement of the tax collector, striking a balance between the total of the tax roll and the total of collections.

(2) The tax collector then shall make a certificate over the official signature of the collector, to be annexed to the statement, that the facts set forth therein are correct. A copy of the statement shall be filed with the county clerk, a copy filed with the county court and a copy filed with the Department of Revenue. A copy of the statement and also of the certificate shall be retained by the tax collector as a public record. [1965 c.344 §30 (enacted in lieu of 311.530); 1999 c.21 §30]

Source: Section 311.531 — Tax collector to file annual statement compiled from tax rolls , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 311.206 — OR Code / Title 29 / Chapter 311 / Section 311.206
311.206 Additional taxes resulting from correction of error or omission
Status: in_force

(1) Intentionally left blank —Ed.

(a) Except as provided in subsections (4) and (5) of this section, when the roll is corrected under ORS 311.205 (Correcting errors or omissions in rolls) , and taxes are added to the roll, the additional taxes shall be added to the tax extended against the property on the general property tax roll for the tax year determined under subsections (2) and (3) of this section, to be collected and distributed in the same manner as other ad valorem property taxes imposed on the property.

(b) Notwithstanding ORS 311.205 (Correcting errors or omissions in rolls) (2)(b), for purposes of collection and enforcement, the additional taxes added to the roll under subsections (1) to (4) of this section shall be considered delinquent as of the date the other taxes for the year in which the additional taxes are added to the roll become delinquent.

(2) When taxes for a single tax year are added to an assessment and tax roll under subsection (1)(a) of this section, the additional taxes shall be added to the tax extended against the property on the general property tax roll for the tax year following the tax year in which the correction is made.

(3) Intentionally left blank —Ed.

(a) When taxes for more than one tax year are added to an assessment and tax roll under subsection (1)(a) of this section, the additional taxes for the earliest tax year shall be added to the tax extended against the property on the general property tax roll for the tax year following the tax year in which the correction is made and additional taxes for each subsequent tax year through the tax year in which the correction is made shall be added in chronological order to the tax extended against the property on the general property tax roll for the second, third, fourth, fifth and sixth tax years, as necessary, following the tax year in which the correction is made.

(b) For each tax year in which the additional tax is deferred under this subsection, the county assessor shall enter the notation “deferred additional tax liability” on the assessment and tax roll. The notation shall continue to appear on subsequent assessment and tax rolls until all the additional taxes have been added as required under this subsection. If the property is sold or otherwise transferred, or is moved out of the county, the lien for the taxes added under this subsection shall attach and the taxes are due and payable as of the day before the sale or transfer, or, if the property is removed from the county, five days before the removal, whichever is earlier. Additional taxes on personal property or a manufactured structure imposed as a result of an error corrected under ORS 311.205 (Correcting errors or omissions in rolls) is a personal debt due and owing from the owner to which ORS 311.455 (Tax on personal property as debt) applies.

(4) When additional taxes are added to the roll as the result of a request from the Department of Revenue as described in ORS 311.205 (Correcting errors or omissions in rolls) (1)(c), the additional taxes shall be added to the tax extended against the property on the general property tax roll for the tax year following the current tax year, to be collected and distributed in the same manner as other ad valorem property taxes imposed on the property.

(5) When additional taxes are added to the roll as the result of an order described in ORS 311.205 (Correcting errors or omissions in rolls) (1)(d), the additional taxes shall be collected as provided in ORS 311.513 (Collection of additional taxes due upon resolution of appeal) .

(6) Notwithstanding subsection (1) of this section or other provision of law establishing the delinquency date for additional taxes, additional taxes may not be assessed and imposed if the correction is a result of:

(a) The disqualification of property from a tax exemption granted erroneously by a tax official; or

(b) The failure by a tax official to timely disqualify property from a tax exemption.

(7) Subsection (6) of this section does not apply to a failure by a tax official to timely disqualify property from a tax exemption if the property owner fails to timely notify the assessor of a change in use of the property to a nonexempt use.

(8) Intentionally left blank —Ed.

(a) Except as provided in paragraph (b) of this subsection, additional taxes arising from a correction under ORS 311.205 (Correcting errors or omissions in rolls) may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll) .

(b) The amount to be added to the tax extended against the property under subsection (3)(a) of this section may be paid to the tax collector prior to the completion of the tax roll to which the tax is to be added, pursuant to ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll) . The tax collector may apply prepayments of additional taxes under this paragraph for one or more future years to the taxes imposed on the next following assessment and tax roll.

(9) For purposes of this section, “additional taxes” includes increases in taxes that have already been extended on the roll. [1975 c.780 §15; 1983 c.106 §1; subsections (2) to (7) enacted as 1983 c.106 §3; 1985 c.784 §9; 1991 c.459 §232; 1993 c.270 §55; 1995 c.256 §6; 1999 c.500 §3; 1999 c.862 §1a; 2001 c.303 §7; 2003 c.274 §3; 2010 c.36 §1]

Source: Section 311.206 — Additional taxes resulting from correction of error or omission; date of delinquency; limitations; prepayment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 308a.740 — OR Code / Title 29 / Chapter 308a / Section 308a.740
308A.740 Legislative policy
Status: in_force

(1) The Legislative Assembly finds that it is in the interests of the people of this state that certain private lands be managed in a sustainable manner for the purpose of maintaining the long-term ecological, economic and social values that these lands provide.

(2) The Legislative Assembly declares that it is the policy of this state to encourage landowners to manage private lands in a sustainable manner through tax policy, land use planning, education and technical and financial incentives.

(3) The Legislative Assembly further declares that it is the policy of this state not to impose additional taxes on property, commodities or income if a landowner voluntarily forgoes, limits or postpones economic uses of private land for conservation purposes.

(4) As used in this section, “conservation” means the management of land, water and natural resources for the purpose of meeting human and ecological needs in a sustainable manner. [2001 c.708 §2]

Source: Section 308A.740 — Legislative policy , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 308.316 — OR Code / Title 29 / Chapter 308 / Section 308.316
308.316 Examining witnesses, books and records
Status: in_force

(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 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) , 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 (Subpoenaing and examining witnesses, books and papers) , 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 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) having possession of the roll. [1955 c.610 §2; 1981 c.804 §51]

Source: Section 308.316 — Examining witnesses, books and records; reference of matter to department upon failure to produce records or testify , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 307.244 — OR Code / Title 29 / Chapter 307 / Section 307.244
307.244 Funded exemption
Status: in_force

(1) The assessor shall compute and list the value and compute and list the amount of tax which would have been charged on each property receiving an exemption under ORS 307.242 (Property of nonprofit corporation providing housing to elderly persons) had the property not received an exemption. On or before October 15, the county assessor shall certify the total amounts so computed for each county to the Department of Revenue and to the county treasurer.

(2) Not later than November 15, the Department of Revenue shall pay to each county treasurer the amount certified under subsection (1) of this section, less any discount provided in ORS 311.505 (Due dates) . The payments made by the department under this section shall be made from the suspense account referred to in ORS 307.248 (Suspense account) . If necessary, the payments may be prorated as provided in ORS 307.248 (Suspense account) .

(3) Payments made by the department to the various county treasurers under this section shall be distributed to the taxing units of the county in accordance with the schedule of percentages computed under ORS 311.390 (Tax and interest distribution percentage schedule) . [1977 c.411 §4; 1977 c.761 §6; 1985 c.761 §29; 1991 c.459 §51; 2001 c.753 §23]

Source: Section 307.244 — Funded exemption; computation of rate of levy by county assessor; payments to county by department; proration , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308.146 — OR Code / Title 29 / Chapter 308 / Section 308.146
308.146 Determination of maximum assessed value and assessed value
Status: in_force

(1) The maximum assessed value of property equals 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 equals 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 must be determined as provided in ORS 308.149 (Definitions for ORS 308.149 to 308.166) to 308.166 (Ordering provisions when property is subject to multiple special determinations of value) 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 may 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 must be determined as provided under the provisions of law governing the partial exemption or special assessment.

(5) Intentionally left blank —Ed.

(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 must 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 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(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 (Definitions for ORS 308.149 to 308.166) .

(6) Intentionally left blank —Ed.

(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 value 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 must file the application for assessment under this section with the county assessor on or before the later of:

(A) August 1 of the current year; or

(B) The 60th day following the date on which the property was damaged or destroyed.

(c) Notwithstanding paragraph (b) of this subsection, an application may be filed under this subsection on or before December 31 of the current assessment year, if the application is accompanied by a late filing fee of the greater of $200 or one-tenth of one percent of the real market value as of the most recent assessment date of the property to which the application relates. The county assessor shall deposit a late filing fee collected under this paragraph in the county general fund.

(d) If the conditions described in this subsection are applicable to the property, then notwithstanding ORS 308.210 (Assessing property) , the property must be assessed as of July 1, at 1:00 a.m. of the assessment year, in the manner otherwise provided by law.

(7) Intentionally left blank —Ed.

(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 (Report on effect of conservation or highway scenic preservation easement on property value) within 12 months preceding or following the date the easement was recorded.

(b) The assessed value of the property must be as determined in the report issued under ORS 271.729 (Report on effect of conservation or highway scenic preservation easement on property value) , but may be further adjusted by changes in value as a result of any of the factors described in ORS 309.115 (Term of order correcting real market value) (2), to the extent adjustments do not cause the assessed value of the property to exceed the property’s maximum assessed value.

(8) Intentionally left blank —Ed.

(a) Notwithstanding subsection (1) of this section, when a building is demolished or removed from property, for the year in which the demolition or removal of the building is reflected by a reduction in real market value, the maximum assessed value of the property may be reduced to reflect the demolition or removal of the building.

(b) This subsection does not apply:

(A) To any property that is assessed under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(B) If the demolished or removed property is property that, when added to the assessment and tax roll, constituted minor construction for which no adjustment to maximum assessed value was made.

(c) To receive the reduction in maximum assessed value of the property under this subsection, the property owner must file an application with the county assessor after the demolition or removal and on or before December 31 following the assessment date if the demolition or removal occurred:

(A) Before the January 1 assessment date; or

(B) During the period beginning January 1 and ending on the July 1 assessment date if the property owner has applied to have the real market value and assessed value of the property determined under subsection (6) of this section.

(d) As used in this subsection:

(A) “Minor construction” has the meaning given that term in ORS 308.149 (Definitions for ORS 308.149 to 308.166) .

(B) “Property owner” means an owner or purchaser under a recorded instrument of sale in the case of real property, or the person assessed, person in possession or owner in the case of personal property. [1997 c.541 §6; 1999 c.1003 §1; 2001 c.925 §12; 2003 c.46 §15; 2003 c.169 §7; 2007 c.450 §1; 2007 c.516 §1; 2009 c.443 §1; 2015 c.92 §1; 2015 c.480 §1]

Source: Section 308.146 — Determination of maximum assessed value and assessed value; reduction in maximum assessed value following property destruction; effect of conservation or highway scenic preservation easement , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 323.085 — OR Code / Title 29 / Chapter 323 / Section 323.085
323.085 Presumptions regarding distribution and prepayment of tax
Status: in_force

(1) Unless the contrary is established, it shall be presumed that all cigarettes acquired by a distributor are untaxed cigarettes, and that all cigarettes manufactured in this state or transported to this state, and no longer in the possession of the distributor, have been distributed.

(2) All taxes paid pursuant to the provisions of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) are intended to be direct taxes on the retail consumer for which required prepayment, through the purchase and affixation of tax stamps, is only to achieve convenience and facility in the collection and administration of the tax. When the tax is paid by any person other than the retail consumer, the payment shall be considered an advance payment to be added to the price of the cigarette and recovered from the retail consumer. Except for a person selling cigarettes through a vending machine or machines, any person selling cigarettes at retail shall state or separately display in the retail premises a notice of the amount of the tax included in the selling price and charged or payable pursuant to ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) . The provisions of this subsection do not affect the method of prepayment of the tax as provided by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) . [1965 c.525 §§28,31; 2003 c.804 §12]

Source: Section 323.085 — Presumptions regarding distribution and prepayment of tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 315.128 — OR Code / Title 29 / Chapter 315 / Section 315.128
315.128 Calculation of credit amount
Status: in_force

(1) The amount of the tax credit allowed under ORS 315.124 (Small forestland owner using standard practice harvest restrictions) shall be the sum of:

(a) The certified stumpage value of standing timber in that portion of the forest conservation area that is not harvested as a result of using the standard practice harvest restrictions in lieu of the small forest owner minimum option, using the standard measuring techniques of professional foresters;

(b) The cost to the small forestland owner of establishing the stumpage value, including the cost of appraisal performed by a professional forester, and of filing and recording a deed restriction as described in ORS 315.126 (Certification of eligibility from State Forestry Department) (3); and

(c) If applicable, one-half of the certified stumpage value of retained timber in a dry channel area adjacent to the forest conservation area.

(2) The certified stumpage value described in subsection (1)(a) of this section shall be multiplied by 125 percent if the small forestland owner:

(a) Is barred from using the small forest owner minimum option by the horizontal lineal feet limitation applicable to fifth field watersheds; or

(b) Intentionally left blank —Ed.

(A) Is operating on a parcel of land that is significantly disproportionately impacted by rules adopted under ORS 527.610 (Short title) to 527.770 (Good faith compliance with best management practices not violation of water quality standards) , as determined by the State Forester; and

(B) Has a federal adjusted gross income, as described in ORS 316.013 (Determination of federal adjusted gross income) , of not more than 125 percent of the Oregon median household income, as averaged over the three previous tax years.

(3) The applicable stumpage values under this section shall be the values as of the date of filing a notification of operation under ORS 527.670 (Commencement of operations) , as described in ORS 315.126 (Certification of eligibility from State Forestry Department) (1)(a), and shall be calculated using one of the following methods:

(a) The conversion return method, in which the volume of timber being retained is determined by species and log grades, and a value is established from current delivered log price information, less a reasonable cost for harvest and delivery, for the area in which the retained timber would ordinarily be sold.

(b) The actual comparison method, which may be used if the timber being retained is similar in species and log grades to the timber being harvested, and which is calculated using actual revenues from the timber being harvested by the small forestland owner in the harvest area adjacent to the forest conservation area.

(c) The cash flow modeling method, in which the value of standing timber is determined by using the projected volume of the stand over a harvest rotation based on species and site class, determining the value at harvest age and then discounting the value to the present date using an interest rate equal to the direct farm ownership loan interest rate of the Farm Service Agency of the United States Department of Agriculture.

(4) Costs, including the cost of an appraisal and the cost of filing and recording a deed restriction, may be included in the credit amount only to the extent that the amount attributable to those costs is not claimed as an income tax deduction by the taxpayer. [2022 c.34 §4; 2023 c.300 §1]

Source: Section 315.128 — Calculation of credit amount , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 310.216 — OR Code / Title 29 / Chapter 310 / Section 310.216
310.216 Pre-reduction Measure 50 taxes
Status: in_force

(1) The assessor shall determine pre-reduction Measure 50 taxes under this section.

(2) For each taxing district in the county, the assessor shall subtract from the taxing district’s Measure 5 imposed tax estimate all of the following:

(a) The total amount imposed to pay principal and interest on exempt bonded indebtedness;

(b) The amount certified to pay qualified obligations of the taxing district;

(c) The amount imposed to repay indebtedness of an urban renewal area;

(d) If the taxing district is other than a city, county or school district, the amount imposed that is used to support a hospital facility; and

(e) The amount imposed pursuant to an operating tax levy approved by voters prior to December 5, 1996, and for which property taxes are first imposed for the tax year beginning July 1, 1996, or July 1, 1997, if the levy was approved by voters in an election:

(A) In which at least 50 percent of registered voters eligible to vote in the election cast a ballot; or

(B) That was the general election in an even-numbered year.

(3) The amount determined under subsection (2) of this section shall be the taxing district’s pre-reduction Measure 50 tax. [1997 c.541 §26]

Source: Section 310.216 — Pre-reduction Measure 50 taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 315.597 — OR Code / Title 29 / Chapter 315 / Section 315.597
315.597 Final certification
Status: in_force

(1) A taxpayer may apply to the Department of Transportation for final certification of a short line railroad rehabilitation project if:

(a) The taxpayer received preliminary certification for the project under ORS 315.595 (Preliminary certification) ; and

(b) The project is completed.

(2) After approving the application, the department shall certify the project, including the amount of the tax credit for which the taxpayer has received final certification. The department may not certify an amount that is more than the amount approved in the preliminary certification for the project.

(3) The department may establish by rule a process for accepting applications and issuing final certifications under this section. [2019 c.579 §10]

Source: Section 315.597 — Final certification; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 308.518 — OR Code / Title 29 / Chapter 308 / Section 308.518
308.518 Legislative intention with respect to ownership or operation of data centers
Status: in_force

The Legislative Assembly declares that the intention of the amendments to ORS 308.516 (Certain exceptions to ORS 308.515) by section 7, chapter 23, Oregon Laws 2015, is to exclude from central assessment the property of qualifying companies that own or operate data centers. [2015 c.23 §10]

Source: Section 308.518 — Legislative intention with respect to ownership or operation of data centers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 305.753 — OR Code / Title 29 / Chapter 305 / Section 305.753
305.753 State Treasurer may solicit donations to eligible entities
Status: in_force

(1) The State Treasurer may solicit and accept from private and public sources and cause to be credited and paid to any entity gifts, grants and other donations, in money or otherwise, if the entity is currently listed or entitled to be listed on the Oregon tax return for checkoff.

(2) In accordance with ORS chapter 183, the Department of Revenue may adopt such rules as are necessary for the operation of the Oregon Charitable Checkoff Commission and the administration of ORS 305.690 (Definitions for ORS 305.690 to 305.753) to 305.753 (State Treasurer may solicit donations to eligible entities) . The commission may recommend that the department adopt rules under this section. [1989 c.987 §16; 1993 c.209 §21; 1993 c.797 §26; 1995 c.54 §19; 1995 c.79 §117; 1999 c.1084 §39; 2005 c.94 §26; 2005 c.836 §12; 2007 c.822 §§14,15; 2021 c.8 §10]

Source: Section 305.753 — State Treasurer may solicit donations to eligible entities; department rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 314.610 — OR Code / Title 29 / Chapter 314 / Section 314.610
314.610 Definitions for ORS 314.605 to 314.675
Status: in_force

As used in ORS 314.605 (Short title) to 314.675 (Apportionment of net loss) , unless the context otherwise requires:

(1) “Apportionable income” means:

(a) Intentionally left blank —Ed.

(A) Income arising from transactions and activity in the regular course of the taxpayer’s trade or business;

(B) Income arising from the acquisition, management, employment, development or disposition of tangible and intangible property if the acquisition, management, employment, development or disposition is related to the operation of the taxpayer’s trade or business; and

(C) Any other income that is apportionable under the Constitution of the United States and not allocated under the laws of this state; and

(b) Any income that would be allocable to this state under the Constitution of the United States, but that is apportioned rather than allocated pursuant to the laws of this state.

(2) “Commercial domicile” means the principal place from which the trade or business of the taxpayer is directed or managed.

(3) “Compensation” means wages, salaries, commissions and any other form of remuneration paid to employees for personal services.

(4) “Financial institution” means a person, corporation or other business entity that is any of the following:

(a) A bank holding company under the laws of this state or under the federal Bank Holding Company Act of 1956, 12 U.S.C. 1841 et seq., as amended.

(b) A savings and loan holding company under the National Housing Act, 12 U.S.C. 1701 et seq., as amended.

(c) A national bank organized and existing as a national bank association under the National Bank Act, 12 U.S.C. 21 et seq., as amended.

(d) A savings association, as defined in 12 U.S.C. 1813(b)(1), as amended.

(e) A bank or thrift institution incorporated or organized under the laws of any state.

(f) An entity organized under the provisions of 12 U.S.C. 611 to 631, as amended.

(g) An agency or branch of a foreign bank, as defined in 12 U.S.C. 3101, as amended.

(h) A state credit union with loan assets that exceed $50,000,000 as of the first day of the taxable year of the state credit union.

(i) A production credit association subject to 12 U.S.C. 2071 et seq., as amended.

(j) A corporation, more than 50 percent of the voting stock of which is owned, directly or indirectly, by a person, corporation or other business entity described in paragraphs (a) to (i) of this subsection, provided that the corporation is not an insurer taxable under ORS 317.655 (Taxable income of insurer) .

(k) An entity that is not otherwise described in this subsection, that is not an insurer taxable under ORS 317.655 (Taxable income of insurer) and that derives more than 50 percent of its gross income from activities that a person, corporation or entity described in paragraph (c), (d), (e), (f), (g), (h), (i) or (L) of this subsection is authorized to conduct, not taking into account any income derived from nonrecurring extraordinary sources.

(L) A person that derives at least 50 percent of the person’s annual average gross income, for financial accounting purposes for the current tax year and the two preceding tax years, from finance leases, excluding any gross income from incidental or occasional transactions. For purposes of this paragraph, “finance lease” means:

(A) A lease transaction that is the functional equivalent of an extension of credit and that transfers substantially all of the benefits and risks of the ownership of the leased property;

(B) A direct financing lease or a leverage lease that meets the criteria of Financial Accounting Standards Board Statement No. 13; or

(C) Any other lease that is accounted for as a financing by a lessor under generally accepted accounting principles.

(5) “Nonapportionable income” means all income other than apportionable income.

(6) “Public utility” means any business entity whose principal business is ownership and operation for public use of any plant, equipment, property, franchise, or license for the transmission of communications, transportation of goods or persons, or the production, storage, transmission, sale, delivery, or furnishing of electricity, water, steam, oil, oil products or gas.

(7) “Sales” means all gross receipts of the taxpayer that are not allocated under ORS 314.615 (When allocation and apportionment of net income from business activity required) to 314.645 (Allocation to this state of patent and copyright royalties) and that are received from transactions and activity occurring in the regular course of the taxpayer’s trade or business, except:

(a) Intentionally left blank —Ed.

(A) Receipts from hedging transactions and from the maturity, redemption, sale, exchange, loan or other disposition of cash or securities;

(B) Property or money received or acquired by an agent, intermediary, fiduciary or other person acting in a similar capacity on behalf of another in excess of the recipient’s commission, fee or other remuneration; or

(C) Amounts received from others and held in trust by the taxpayer; or

(b) Other exceptions designated by rule by the Department of Revenue.

(8) “State” means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof. [1965 c.152 §2; 1997 c.631 §452; 2009 c.403 §1; 2017 c.43 §1; 2017 c.622 §1]

Source: Section 314.610 — Definitions for ORS 314.605 to 314.675 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 323.125 — OR Code / Title 29 / Chapter 323 / Section 323.125
323.125 Liquidation of security to pay delinquency
Status: in_force

Upon receipt of a certificate of the Department of Revenue setting forth the amount of a distributor’s delinquencies, the State Treasurer shall pay to the department the amount so certified from the money deposited with the State Treasurer by the distributor or from the amounts received from the sale of bonds or other obligations deposited with the State Treasurer by the distributor. Securities deposited with the State Treasurer which have a prevailing market price may be sold by the State Treasurer for the purposes of this section at private sale at a price not lower than the prevailing market price thereof. [1965 c.525 §38]

Source: Section 323.125 — Liquidation of security to pay delinquency , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 311.375 — OR Code / Title 29 / Chapter 311 / Section 311.375
311.375 Forwarding state taxes by county treasurers
Status: in_force

(1) On or before December 1 in each year each county treasurer shall pay over to the State Treasurer one-half of the amount of state taxes charged to the county of the county treasurer for the fiscal year then current. In similar manner the county treasurer shall pay over one-quarter of such taxes on or before March 1, and the remainder of such taxes on or before June 1, of the fiscal year.

(2) Each such payment of state taxes shall be made without deduction for any cause out of the first moneys collected and paid into the county treasury over which the county has control.

(3) If a county fails to pay to the State Treasurer its entire apportionment of the taxes within 30 days after the dates prescribed in subsection (1) of this section, the unpaid balance shall be deemed delinquent, and is a debt due and owing by the county to the state and the county shall pay the legal rate of interest thereon from such date until paid. The payment of such interest shall not relieve the county treasurer from any penalty imposed by law for failure to pay such taxes as required by law.

(4) If a county treasurer fails to pay to the State Treasurer any money in the hands of the county treasurer for the payment of the amount of state taxes charged to the county at the time prescribed in subsection (1) of this section, the county treasurer shall, in addition to other penalties, be liable to the following:

(a) If the county treasurer fails for a period of 10 days after the time prescribed, the county treasurer shall forfeit to the state 20 percent on the amount withheld.

(b) If the county treasurer fails for a period of 30 days after the time prescribed, the county treasurer shall forfeit the office as treasurer and is a public defaulter. [Amended by 1991 c.220 §4]

Source: Section 311.375 — Forwarding state taxes by county treasurers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 315.135 — OR Code / Title 29 / Chapter 315 / Section 315.135
315.135 Calculation of credit amount
Status: in_force

(1) The amount of credit allowed under ORS 315.133 (Overtime compensation paid to agricultural workers) shall be equal to a percentage of the additional wages paid as required overtime pay to agricultural workers by an eligible employer, in excess of regular pay, as set forth in subsections (2) to (5) of this section.

(2) If during the calendar year the taxpayer employs more than 50 full-time equivalent employees and is not primarily engaged in the business of dairying, the following percentages of excess wages paid by the employer in a calendar year shall apply, for the following calendar years:

(a) 60 percent, for 2023 or 2024.

(b) 45 percent, for 2025.

(c) 30 percent, for 2026.

(d) 15 percent, for 2027 or 2028.

(3) If during the calendar year the taxpayer employs more than 25 but not more than 50 full-time equivalent employees, or employs more than 25 full-time equivalent employees and is primarily engaged in the business of dairying, the following percentages of excess wages paid by the employer in a calendar year shall apply, for the following calendar years:

(a) 75 percent, for 2023.

(b) 60 percent, for 2024 or 2025.

(c) 50 percent, for 2026, 2027 or 2028.

(4) If during the calendar year the taxpayer employs not more than 25 full-time equivalent employees and is not primarily engaged in the business of dairying, the following percentages of excess wages paid by the employer in a calendar year shall apply, for the following calendar years:

(a) 90 percent, for 2023.

(b) 80 percent, for 2024 and 2025.

(c) 60 percent, for 2026, 2027 and 2028.

(5) If during the calendar year the taxpayer employs not more than 25 full-time equivalent employees and is primarily engaged in the business of dairying, the credit shall equal 100 percent of excess wages paid by the employer. [2022 c.115 §9]

Source: Section 315.135 — Calculation of credit amount , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 308a.707 — OR Code / Title 29 / Chapter 308a / Section 308a.707
308A.707 Additional taxes when land disqualified from small tract forestland assessment
Status: in_force

(1) Notwithstanding ORS 308A.706 (Circumstances when additional taxes are deferred) , additional taxes shall be imposed on land that is disqualified from small tract forestland assessment under ORS 321.712 (Circumstances under which notification is required) or 321.716 (Disqualification) . If after disqualification the land remains specially assessed under a special assessment program described in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d)(A) to (D), (F) or (G), the additional taxes shall be computed under subsection (2) of this section. If after disqualification the land is not specially assessed under a program described in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d)(A) to (D), (F) or (G), the additional taxes shall be computed under subsection (3) of this section.

(2) Intentionally left blank —Ed.

(a) The additional taxes for disqualified small tract forestland that is qualified for special assessment under a program described in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d)(A) to (D), (F) or (G) shall be equal to the difference between the taxes assessed against the land under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) and the taxes that would have been assessed against the land:

(A) Under ORS 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land) , if the land is located in western Oregon; or

(B) Under ORS 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land) , if the land is located in eastern Oregon.

(b) The number of years for which additional taxes shall be calculated shall equal the lesser of 10 years or the number of consecutive years the land has been assessed as small tract forestland.

(3) Intentionally left blank —Ed.

(a) The additional taxes for disqualified small tract forestland that is not qualified for special assessment under a program described in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d)(A) to (D), (F) or (G) shall be equal to the sum of:

(A) The amount determined under subsection (2) of this section; and

(B) The difference between the taxes that would have been assessed against the land under ORS 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land) , if located in western Oregon, or ORS 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land) , if located in eastern Oregon, and the taxes that would otherwise have been assessed against the land, for the lesser of the number of consecutive years the land was forestland or five years.

(b) Notwithstanding paragraph (a)(B) of this subsection, if any provision of ORS 308A.700 (Definitions for ORS 308A.700 to 308A.733) to 308A.733 (Withdrawal of change of special assessment application) would cause the deferral or elimination of additional taxes that are imposed under ORS 308A.703 (Additional taxes upon disqualification) or 308A.712 (Determining amount of deferred additional taxes and period for which additional taxes are due) , that provision shall also cause the deferral or elimination of the additional taxes imposed under paragraph (a)(B) of this subsection, under the same terms, requirements and conditions that additional taxes under ORS 308A.700 (Definitions for ORS 308A.700 to 308A.733) to 308A.733 (Withdrawal of change of special assessment application) are deferred or eliminated.

(4) The additional taxes described in this section shall be imposed and collected at the same time and in the same manner as additional taxes described in ORS 308A.703 (Additional taxes upon disqualification) are imposed and collected.

(5) The additional taxes described in this section shall be deemed assessed and imposed in the year to which the additional taxes relate.

(6) The amount determined to be due under this section may be paid to the tax collector prior to the time of the next general property tax roll, pursuant to the provisions of ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll) .

(7) As used in this section, “forestland,” “western Oregon” and “eastern Oregon” have the meanings given those terms in ORS 321.700 (Definitions for ORS 321.700 to 321.754) . [2003 c.454 §31; 2005 c.400 §4; 2007 c.809 §19]

Source: Section 308A.707 — Additional taxes when land disqualified from small tract forestland assessment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 307.505 — OR Code / Title 29 / Chapter 307 / Section 307.505
307.505 Inspection of farm labor camps
Status: in_force

The appropriate authority under the Oregon Safe Employment Act shall cause an inspection to be made of any farm labor camp that has filed for an exemption at any time prior to August 15. If the conditions of the camp would not justify verification of compliance with the health code for farm labor camps, even though verification has been made under ORS 307.500 (Review of claim by Department of Revenue) , the appropriate authority shall notify the county assessor who shall cancel the exemption and cause the owner to be billed for the real and personal property taxes the owner would otherwise be liable to pay. [1973 c.382 §6]

Source: Section 307.505 — Inspection of farm labor camps; failure to comply with health code , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 323.806 — OR Code / Title 29 / Chapter 323 / Section 323.806
323.806 Required actions by manufacturers
Status: in_force

(1) Any tobacco product manufacturer selling cigarettes to consumers within the State of Oregon (whether directly or through a distributor, retailer or similar intermediary or intermediaries) after October 23, 1999, shall do one of the following:

(a) Become a Participating Manufacturer (as that term is defined in section II(jj) of the Master Settlement Agreement) and generally perform its financial obligations under the Master Settlement Agreement; or

(b) Intentionally left blank —Ed.

(A) Satisfy the equity assessment required under ORS 323.804 (Liability of nonparticipating manufacturer for equity assessment) and place into a qualified escrow fund by April 15 of the year following the year in question the following amounts (as such amounts are adjusted for inflation):

(i) For 1999, $0.0094241 per unit sold after October 23, 1999.

(ii) For 2000, $0.0104712 per unit sold.

(iii) For each of the years 2001 and 2002, $0.0136125 per unit sold.

(iv) For each of the years 2003 through 2006, $0.0167539 per unit sold.

(v) For each of the years 2007 through 2023, $0.0188482 per unit sold.

(B) A tobacco product manufacturer that places funds into escrow pursuant to subparagraph (A) of this paragraph shall receive the interest or other appreciation on such funds as earned. Such funds themselves shall be released from escrow only under the following circumstances:

(i) To pay a judgment or settlement on any released claim brought against such tobacco product manufacturer by the State of Oregon or any releasing party located or residing in this state. Funds shall be released from escrow under this sub-subparagraph in the order in which they were placed into escrow and only to the extent and at the time necessary to make payments required under such judgment or settlement;

(ii) To pay an equity assessment required under ORS 323.804 (Liability of nonparticipating manufacturer for equity assessment) ;

(iii) To the extent that a tobacco product manufacturer establishes that the amount it was required to place into escrow on account of units sold in Oregon in a particular year was greater than the Master Settlement Agreement payments, as determined pursuant to section IX(i) of that agreement after final determination of all adjustments, that the manufacturer would have been required to make on account of such units sold had it been a Participating Manufacturer (as that term is defined in the Master Settlement Agreement), the excess shall be released from escrow and revert back to such tobacco product manufacturer; or

(iv) To the extent not released from escrow under sub-subparagraph (i), (ii) or (iii) of this subparagraph, funds shall be released from escrow and revert back to such tobacco product manufacturer 25 years after the date on which they were placed into escrow.

(C) Each tobacco product manufacturer that elects to place funds into escrow pursuant to this paragraph shall annually certify to the Attorney General that it is in compliance with this paragraph. The Attorney General may bring a civil action on behalf of the State of Oregon against any tobacco product manufacturer that fails to place into escrow the funds required under this paragraph. Any tobacco product manufacturer that fails in any year to place into escrow the funds required under this paragraph shall:

(i) Be required within 15 days to place such funds into escrow as shall bring such manufacturer into compliance with this paragraph. The court, upon a finding of a violation of this paragraph, may impose a civil penalty to be paid to the General Fund of this state in an amount not to exceed five percent of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed 100 percent of the original amount improperly withheld from escrow;

(ii) In the case of a knowing violation, be required within 15 days to place such funds into escrow as shall bring such manufacturer into compliance with this paragraph. The court, upon a finding of a knowing violation of this paragraph, may impose a civil penalty to be paid to the General Fund of this state in an amount not to exceed 15 percent of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed 300 percent of the original amount improperly withheld from escrow; and

(iii) In the case of a second knowing violation, be prohibited from selling cigarettes to consumers within the State of Oregon (whether directly or through a distributor, retailer or similar intermediary or intermediaries) for a period not to exceed two years. Each failure to make an annual deposit required under this section shall constitute a separate violation.

(2) In the case of units sold that are cigarettes manufactured outside the United States and imported into the United States by an importer:

(a) Importers shall be jointly and severally liable with the tobacco product manufacturer of the cigarettes for the escrow deposits required under subsection (1)(b)(A) of this section;

(b) Importers may be sued under subsection (1)(b)(C) of this section to the same extent as the tobacco product manufacturer, and shall be subject to all of the same civil penalties, remedies, or other relief that may be awarded against the tobacco product manufacturer of the cigarettes as provided in subsection (1)(b)(C) of this section;

(c) If the importer fails or refuses within 15 days of the Attorney General’s written demand to deposit the funds into escrow for which it is jointly and severally liable under paragraph (a) of this subsection, all cigarettes imported into the United States by the importer shall constitute contraband cigarettes as defined in ORS 323.010 (Definitions for ORS 323.005 to 323.482) and shall be subject to seizure and forfeiture as provided under ORS 323.248 (Seizure and forfeiture of contraband cigarettes) ; and

(d) A nonparticipating manufacturer located outside the United States that conducts business in this state shall provide to the Attorney General on a form prescribed by the Attorney General a declaration from each importer that imports the cigarettes of the nonparticipating manufacturer intended for sale in this state stating that the importer accepts liability pursuant to subsection (1)(b)(A) of this section and consents to the jurisdiction of the courts of this state for the purposes of enforcing this section. [Formerly 293.535; 2017 c.687 §§2,3; 2023 c.401 §§2,3]

Note: The amendments to 323.806 (Required actions by manufacturers) by section 4, chapter 401, Oregon Laws 2023, become operative only if there is a final judgment that invalidates the amendments to 323.806 (Required actions by manufacturers) by sections 2 and 3, chapter 401, Oregon Laws 2023. If the court enters a final judgment that invalidates the amendments to 323.806 (Required actions by manufacturers) by sections 2 and 3, chapter 401, Oregon Laws 2023, the amendments to 323.806 (Required actions by manufacturers) by section 4, chapter 401, Oregon Laws 2023, become operative 31 days after entry of the final judgment. See section 6, chapter 401, Oregon Laws 2023. The text that, if the court enters a final judgment that invalidates the amendments to 323.806 (Required actions by manufacturers) by sections 2 and 3, chapter 401, Oregon Laws 2023, becomes operative 31 days after entry of the final judgment, is set forth for the user’s convenience.

323.806 (Required actions by manufacturers) . (1) Any tobacco product manufacturer selling cigarettes to consumers within the State of Oregon (whether directly or through a distributor, retailer or similar intermediary or intermediaries) after October 23, 1999, shall do one of the following:

(a) Become a Participating Manufacturer (as that term is defined in section II(jj) of the Master Settlement Agreement) and generally perform its financial obligations under the Master Settlement Agreement; or

(b) Intentionally left blank —Ed.

(A) Place into a qualified escrow fund by April 15 of the year following the year in question the following amounts (as such amounts are adjusted for inflation):

(i) For 1999, $0.0094241 per unit sold after October 23, 1999.

(ii) For 2000, $0.0104712 per unit sold.

(iii) For each of the years 2001 and 2002, $0.0136125 per unit sold.

(iv) For each of the years 2003 through 2006, $0.0167539 per unit sold.

(v) For 2007 and each year thereafter, $0.0188482 per unit sold.

(B) A tobacco product manufacturer that places funds into escrow pursuant to subparagraph (A) of this paragraph shall receive the interest or other appreciation on such funds as earned. Such funds themselves shall be released from escrow only under the following circumstances:

(i) To pay a judgment or settlement on any released claim brought against such tobacco product manufacturer by the State of Oregon or any releasing party located or residing in this state. Funds shall be released from escrow under this sub-subparagraph in the order in which they were placed into escrow and only to the extent and at the time necessary to make payments required under such judgment or settlement;

(ii) To the extent that a tobacco product manufacturer establishes that the amount it was required to place into escrow on account of units sold in Oregon in a particular year was greater than the Master Settlement Agreement payments, as determined pursuant to section IX(i) of that agreement after final determination of all adjustments, that the manufacturer would have been required to make on account of such units sold had it been a Participating Manufacturer (as that term is defined in the Master Settlement Agreement), the excess shall be released from escrow and revert back to such tobacco product manufacturer; or

(iii) To the extent not released from escrow under sub-subparagraph (i) or (ii) of this subparagraph, funds shall be released from escrow and revert back to such tobacco product manufacturer 25 years after the date on which they were placed into escrow.

(C) Each tobacco product manufacturer that elects to place funds into escrow pursuant to this paragraph shall annually certify to the Attorney General that it is in compliance with this paragraph. The Attorney General may bring a civil action on behalf of the State of Oregon against any tobacco product manufacturer that fails to place into escrow the funds required under this paragraph. Any tobacco product manufacturer that fails in any year to place into escrow the funds required under this paragraph shall:

(i) Be required within 15 days to place such funds into escrow as shall bring such manufacturer into compliance with this paragraph. The court, upon a finding of a violation of this paragraph, may impose a civil penalty to be paid to the General Fund of this state in an amount not to exceed five percent of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed 100 percent of the original amount improperly withheld from escrow;

(ii) In the case of a knowing violation, be required within 15 days to place such funds into escrow as shall bring such manufacturer into compliance with this paragraph. The court, upon a finding of a knowing violation of this paragraph, may impose a civil penalty to be paid to the General Fund of this state in an amount not to exceed 15 percent of the amount improperly withheld from escrow per day of the violation and in a total amount not to exceed 300 percent of the original amount improperly withheld from escrow; and

(iii) In the case of a second knowing violation, be prohibited from selling cigarettes to consumers within the State of Oregon (whether directly or through a distributor, retailer or similar intermediary or intermediaries) for a period not to exceed two years. Each failure to make an annual deposit required under this section shall constitute a separate violation.

(2) In the case of units sold that are cigarettes manufactured outside the United States and imported into the United States by an importer:

(a) Importers shall be jointly and severally liable with the tobacco product manufacturer of the cigarettes for the escrow deposits required under subsection (1)(b)(A) of this section;

(b) Importers may be sued under subsection (1)(b)(C) of this section to the same extent as the tobacco product manufacturer, and shall be subject to all of the same civil penalties, remedies, or other relief that may be awarded against the tobacco product manufacturer of the cigarettes as provided in subsection (1)(b)(C) of this section;

(c) If the importer fails or refuses within 15 days of the Attorney General’s written demand to deposit the funds into escrow for which it is jointly and severally liable under paragraph (a) of this subsection, all cigarettes imported into the United States by the importer shall constitute contraband cigarettes as defined in ORS 323.010 (Definitions for ORS 323.005 to 323.482) and shall be subject to seizure and forfeiture as provided under ORS 323.248 (Seizure and forfeiture of contraband cigarettes) ; and

(d) A nonparticipating manufacturer located outside the United States that conducts business in this state shall provide to the Attorney General on a form prescribed by the Attorney General a declaration from each importer that imports the cigarettes of the nonparticipating manufacturer intended for sale in this state stating that the importer accepts liability pursuant to subsection (1)(b)(A) of this section and consents to the jurisdiction of the courts of this state for the purposes of enforcing this section.

Note: See note under 323.800 (Definitions for ORS 323.800 to 323.807) .

Source: Section 323.806 — Required actions by manufacturers; liability of importers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 323.597 — OR Code / Title 29 / Chapter 323 / Section 323.597
323.597 Disclosure and sharing of information between Department of Revenue and Oregon Health Authority
Status: in_force

(1) Notwithstanding the confidentiality provisions of ORS 323.595 (Application of other statutes) , the Department of Revenue may disclose information received under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) to the Oregon Health Authority to carry out the provisions of ORS 167.750 (Definition for ORS 167.755 and 431A.175) to 167.780 (Sale or dispensing of tobacco products or inhalant delivery systems by vending machine) , 431A.175 (Definitions) or 431A.183 (Agreements to enforce regulation of tobacco products and inhalant delivery systems) .

(2) The authority may disclose information obtained pursuant to ORS 431A.175 (Definitions) or 431A.183 (Agreements to enforce regulation of tobacco products and inhalant delivery systems) to the department for the purpose of carrying out the provisions of ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) , provided that the authority does not disclose personally identifiable information. [2019 c.525 §21]

Source: Section 323.597 — Disclosure and sharing of information between Department of Revenue and Oregon Health Authority , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 315.272 — OR Code / Title 29 / Chapter 315 / Section 315.272
315.272 Certain individual development account withdrawals
Status: in_force

(1) An individual taxpayer shall be allowed a credit against the taxes that are otherwise due under ORS chapter 316 if, during the tax year:

(a) The taxpayer purchased a primary residence;

(b) All or a part of the usual and reasonable settlement, financing or other closing costs for the purchase were funded from a withdrawal from an individual development account in which the taxpayer is the account holder; and

(c) An approved purpose of the account is the purpose described in ORS 458.685 (Approved purpose of account) (1)(d).

(2) The amount of the tax credit shall be the least of:

(a) The amount of the withdrawal from the individual development account that is for the purpose described in ORS 458.685 (Approved purpose of account) (1)(d);

(b) The amount of usual and reasonable settlement, financing and other closing costs incurred in the purchase of the primary residence;

(c) $2,000; or

(d) The tax liability of the taxpayer.

(3) A tax credit allowed under this section that is unused may not be carried forward to a succeeding tax year.

(4) A tax credit under this section may be claimed by a nonresident or a part-year resident without proration.

(5) The definitions in ORS 458.670 (Definitions for ORS 458.670 to 458.700) apply to this section. [2005 c.575 §2; 2017 c.315 §21]

Note: Section 49, chapter 913, Oregon Laws 2009, provides:

Sec. 49. A credit may not be claimed under ORS 315.272 (Certain individual development account withdrawals) for tax years beginning on or after January 1, 2016. [2009 c.913 §49]

Source: Section 315.272 — Certain individual development account withdrawals , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 305.157 — OR Code / Title 29 / Chapter 305 / Section 305.157
305.157 Extending statutory periods of limitation
Status: in_force

(1) The Director of the Department of Revenue by order may extend any statutory period of limitation for taking action on any tax that is collected by the Department of Revenue when the director determines, in the director’s sole discretion, that an action of the Internal Revenue Service or a state-declared emergency will impair the ability of Oregon taxpayers or the state to take the action required within the time prescribed by law. The order may apply retroactively and extend a period of limitation that, as of the date of the order, has expired.

(2) The Secretary of State shall publish the order in the bulletin referred to in ORS 183.360 (Publication of rules and orders) . [2003 c.168 §2]

Source: Section 305.157 — Extending statutory periods of limitation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 320.016 — OR Code / Title 29 / Chapter 320 / Section 320.016
320.016 When tax is due
Status: in_force

(1) If an amusement device was in operation before July 1 of the tax year and is to be operating on July 1 of the tax year, the excise tax imposed under ORS 320.011 (Amusement device excise tax) and 320.013 (Additional tax for Oregon Youth Corps) shall be due on June 30 preceding the tax year.

(2) If an amusement device begins operating at a location on or after July 1 of the tax year, the excise tax imposed under ORS 320.011 (Amusement device excise tax) and 320.013 (Additional tax for Oregon Youth Corps) shall be due on the day the amusement device begins operating.

(3) If additional taxes are due under ORS 320.012 (Increase in tax when net receipts exceed specified amounts) , the additional taxes shall be due on the 14th day after the close of the calendar quarter in which the net receipts from amusement devices operating at a location equal or exceed the level at which the additional taxes are due.

(4) If taxes imposed under ORS 320.011 (Amusement device excise tax) or 320.013 (Additional tax for Oregon Youth Corps) have been paid for operating an amusement device that, during the tax year, is taken out of operation as the result of being replaced by another amusement device, the taxes that have been paid for the amusement device that has been taken out of operation shall be taken into account in determining any taxes due on the replacement amusement device.

(5) The Department of Revenue may not refund any amusement device tax to an amusement device taxpayer who, at the time of payment, was responsible for the payment of the tax and who subsequently is no longer the person responsible for the payment of the tax. [1999 c.501 §5]

Source: Section 320.016 — When tax is due; replacing amusement devices , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 310.212 — OR Code / Title 29 / Chapter 310 / Section 310.212
310.212 Measure 47 comparison taxes
Status: in_force

(1) The assessor shall determine Measure 47 comparison taxes for each property under this section.

(2) Intentionally left blank —Ed.

(a) The assessor shall subtract the following taxes from the ad valorem property taxes imposed on each property for the tax year beginning July 1, 1995:

(A) Taxes imposed to pay principal and interest on exempt bonded indebtedness;

(B) Urban renewal taxes; and

(C) Taxes imposed to pay qualified taxing district obligations, as calculated under subsection (3) of this section.

(b) The assessor shall calculate the dollar value of offsets against ad valorem property taxes for the tax year beginning July 1, 1995, and shall add to the amount determined under paragraph (a) of this subsection each property’s share of such offsets if:

(A) The county contains a taxing district with offsets from appeals for the tax year beginning July 1, 1995, that exceed 10 percent of the district’s net levy for the tax year beginning July 1, 1995; and

(B) The taxing district is not a school district, education service district, community college or community college service district.

(3) Intentionally left blank —Ed.

(a) The amount subtracted for qualified taxing district obligations under subsection (2)(a)(C) of this section shall be determined for each category described in ORS 310.150 (Segregation into categories) .

(b) For each category, the assessor shall multiply the total amount imposed by a district on a property, less those taxes described in subsection (2)(a)(A) and (B) of this section, by a ratio, the numerator of which is the total amount of qualified obligations that were certified by the district for the tax year beginning July 1, 1995, and the denominator of which is the total amount of the district’s imposed taxes, other than taxes imposed to pay principal and interest on exempt bonded indebtedness and urban renewal taxes, in the category.

(c) The total of the amounts determined under this subsection for all three categories shall be the amount subtracted under subsection (2)(a)(C) of this section.

(4) The assessor shall reduce the amount determined under subsection (2) of this section by 10 percent.

(5) The assessor shall determine for each property the value that has been added to the assessment roll for the tax year beginning July 1, 1997, that is attributable to changes in the value of the property for the tax year beginning July 1, 1996, or July 1, 1997, as the result of:

(a) New property or improvements to property;

(b) A partition or subdivision of property;

(c) A rezoning of property and use of the property consistent with the rezoning;

(d) Omitted property; or

(e) The disqualification of property from exemption, partial exemption or special assessment.

(6) The assessor shall divide the amount determined in subsection (4) of this section by the Measure 5 value in the code area on the assessment roll for the tax year beginning July 1, 1997, reduced by the total value determined in the code area under subsection (5) of this section to arrive at a Measure 47 comparison tax rate.

(7) Intentionally left blank —Ed.

(a) The assessor shall multiply the total value determined for each property under subsection (5) of this section by the Measure 47 comparison tax rate in the code area determined under subsection (6) of this section.

(b) The assessor shall add the amount determined under paragraph (a) of this subsection to the amount determined in subsection (4) of this section to arrive at the total amount of Measure 47 comparison taxes for each property.

(c) The assessor shall total the amounts determined under paragraph (b) of this subsection for all property in the code area to determine the total Measure 47 comparison taxes for the code area.

(8) The assessor shall allocate the Measure 47 comparison taxes to each taxing district in the code area in the proportion that each taxing district’s share of the Measure 5 imposed tax estimate in the code area (excluding taxes for exempt bonded indebtedness and urban renewal and the amount certified for qualified taxing district obligations) bears to the total Measure 5 imposed taxes for the code area (excluding taxes for exempt bonded indebtedness and urban renewal and the amount certified for qualified taxing district obligations). The total of the amounts so allocated to a district from all of the district’s code areas shall be the taxing district’s Measure 47 comparison tax.

(9) If the taxing district is other than a city, county or school district and supports a hospital facility through ad valorem property taxes, the Measure 47 comparison tax shall be further adjusted by subtracting the allocated portion of taxes used to support a hospital facility from the total amount allocated to the district under subsection (8) of this section.

(10) The Measure 47 comparison tax shall be further adjusted by subtracting the allocated portion of taxes that are imposed pursuant to an operating tax levy approved by voters prior to December 5, 1996, in an election and for which property taxes are first imposed for the tax year beginning July 1, 1996, or July 1, 1997, if the levy was approved by voters in an election:

(a) In which at least 50 percent of registered voters eligible to vote in the election cast a ballot; or

(b) That was the general election in an even-numbered year. [1997 c.541 §25]

Source: Section 310.212 — Measure 47 comparison taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 308.270 — OR Code / Title 29 / Chapter 308 / Section 308.270
308.270 Public lands sold or contracted to be sold to be placed on assessment roll
Status: in_force

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]

Source: Section 308.270 — Public lands sold or contracted to be sold to be placed on assessment roll; obtaining list of such lands and of final certificates issued , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 305.088 — OR Code / Title 29 / Chapter 305 / Section 305.088
305.088 Disclosure of transmission prohibited
Status: in_force

(1) Except as otherwise permitted by law, a person may not disclose to a delinquent debtor that information relating to the delinquent debtor was transmitted using the data match system.

(2) This section applies only to disclosures regarding information that was transmitted using the data match system within 45 days prior to the disclosure.

(3) A person commits a separate violation of this section for each delinquent debtor to whom the person discloses information described in subsection (1) of this section during a calendar quarter.

(4) Nothing in this section prohibits a financial institution from disclosing the existence of, or the financial institution’s participation in, the data match system. [2017 c.644 §4]

Note: See note under 305.081 (Definitions) .

Source: Section 305.088 — Disclosure of transmission prohibited , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308a.056 — OR Code / Title 29 / Chapter 308a / Section 308a.056
308A.056 Definition of “farm use.”
Status: in_force

(1) As used in ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) , “farm use” means the current employment of land for the primary purpose of obtaining a profit in money by:

(a) Raising, harvesting and selling crops.

(b) Feeding, breeding, managing or selling livestock, poultry, fur-bearing animals or honeybees or the produce thereof.

(c) Dairying and selling dairy products.

(d) Stabling or training equines, including but not limited to providing riding lessons, training clinics and schooling shows.

(e) Propagating, cultivating, maintaining or harvesting aquatic species and bird and animal species to the extent allowed by the rules adopted by the State Fish and Wildlife Commission.

(f) On-site constructing and maintaining equipment and facilities used for the activities described in this subsection.

(g) Preparing, storing or disposing of, by marketing, donation to a local food bank or school or otherwise, the products or by-products raised for human or animal use on land described in this section.

(h) Implementing a remediation plan previously presented to the assessor for the county in which the land that is the subject of the plan is located.

(i) Using land described in this section for any other agricultural or horticultural use or animal husbandry or any combination thereof.

(2) “Farm use” does not include the use of land subject to timber and forestland taxation under ORS chapter 321, except land used exclusively for growing cultured Christmas trees or land described in ORS 321.267 (Lands not eligible for special assessment) (3) or 321.824 (Lands not eligible for special assessment) (3) (relating to land used to grow certain hardwood timber, including hybrid cottonwood).

(3) For purposes of this section, land is currently employed for farm use if the land is:

(a) Farmland, the operation or use of which is subject to any farm-related government program;

(b) Land lying fallow for one year as a normal and regular requirement of good agricultural husbandry;

(c) Land planted in orchards or other perennials, other than land specified in paragraph (d) of this subsection, prior to maturity;

(d) Land not in an exclusive farm use zone that has not been eligible for assessment at special farm use value in the year prior to planting the current crop and has been planted in orchards, cultured Christmas trees or vineyards for at least three years;

(e) Wasteland, in an exclusive farm use zone, dry or covered with water, neither economically tillable nor grazeable, lying in or adjacent to and in common ownership with farm use land and that is not currently being used for any economic farm use;

(f) Except for land under a single family dwelling, land under buildings supporting accepted farming practices, including the processing facilities allowed by ORS 215.255 (Farm product processing facility) and the processing of farm crops into biofuel as commercial activities in conjunction with farm use under ORS 215.213 (Uses permitted in exclusive farm use zones in counties that adopted marginal lands system prior to 1993) (2)(c) and 215.283 (Uses permitted in exclusive farm use zones in nonmarginal lands counties) (2)(a);

(g) Water impoundments lying in or adjacent to and in common ownership with farm use land;

(h) Any land constituting a woodlot, not to exceed 20 acres, contiguous to and owned by the owner of land specially valued for farm use even if the land constituting the woodlot is not utilized in conjunction with farm use;

(i) Land lying idle for no more than one year when the absence of farming activity is the result of the illness of the farmer or a member of the farmer’s immediate family, including injury or infirmity, regardless of whether the illness results in death;

(j) Land described under ORS 321.267 (Lands not eligible for special assessment) (3) or 321.824 (Lands not eligible for special assessment) (3) (relating to land used to grow certain hardwood timber, including hybrid cottonwood);

(k) Land subject to a remediation plan previously presented to the assessor for the county in which the land that is the subject of the plan is located; or

(L) Land used for the processing of farm crops into biofuel, as defined in ORS 315.141 (Biomass production or collection) , if:

(A) Only the crops of the landowner are being processed;

(B) The biofuel from all of the crops purchased for processing into biofuel is used on the farm of the landowner; or

(C) The landowner is custom processing crops into biofuel from other landowners in the area for their use or sale.

(4) As used in this section:

(a) “Accepted farming practice” means a mode of operation that is common to farms of a similar nature, necessary for the operation of these similar farms to obtain a profit in money and customarily utilized in conjunction with farm use.

(b) “Cultured Christmas trees” means trees:

(A) Grown on lands used exclusively for that purpose, capable of preparation by intensive cultivation methods such as plowing or turning over the soil;

(B) Of a marketable species;

(C) Managed to produce trees meeting U.S. No. 2 or better standards for Christmas trees as specified by the Agricultural Marketing Service of the United States Department of Agriculture; and

(D) Evidencing periodic maintenance practices of shearing for Douglas fir and pine species, weed and brush control and one or more of the following practices:

(i) Basal pruning;

(ii) Fertilizing;

(iii) Insect and disease control;

(iv) Stump culture;

(v) Soil cultivation; or

(vi) Irrigation. [1999 c.314 §3; 2001 c.613 §21; 2003 c.454 §120; 2003 c.621 §81a; 2007 c.739 §37; 2009 c.776 §2; 2009 c.850 §13; 2012 c.74 §5; 2013 c.319 §1; 2019 c.410 §5]

Source: Section 308A.056 — Definition of “farm use.” , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 315.063 — OR Code / Title 29 / Chapter 315 / Section 315.063
315.063 Waiver of substantiation by Department of Revenue
Status: in_force

The Department of Revenue, by rule, may waive partially, conditionally or absolutely requirements for proof or substantiation of claims for subtractions, exclusions, exemptions or credits allowable for purposes of taxes imposed upon or measured by net income. [1995 c.54 §2]

Source: Section 315.063 — Waiver of substantiation by Department of Revenue; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 306.135 — OR Code / Title 29 / Chapter 306 / Section 306.135
306.135 Base map system
Status: in_force

(1) The Department of Revenue shall develop a base map system to facilitate and improve the administration of the ad valorem property tax system.

(2) In developing the base map system, the department shall be advised by an advisory committee that is hereby created and that shall be known as the Oregon Land Information System Advisory Committee. The advisory committee shall advise the department concerning the administrative and public needs related to the development of the base map system.

(3) The advisory committee shall consist of individuals appointed to the committee by the Director of the Department of Revenue. [1999 c.701 §8]

Note: See note under 306.132 (Oregon Land Information System Fund) .

Source: Section 306.135 — Base map system; Oregon Land Information System Advisory Committee , https://www.­oregonlegislature.­gov/bills_laws/ors/ors306.­html (accessed May 26, 2025).
ORS § 307.070 — OR Code / Title 29 / Chapter 307 / Section 307.070
307.070 Settled or claimed government land
Status: in_force

The assessor must assess all improvements on lands, the fee of which is still vested in the United States, as personal property until the settler thereon or claimant thereof has made final proof. After final proof has been made, and a certificate issued therefor, the land itself must be assessed, notwithstanding the patent has not been issued.

Source: Section 307.070 — Settled or claimed government land; improvements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 321.366 — OR Code / Title 29 / Chapter 321 / Section 321.366
321.366 Date on which disqualification of forestland is effective
Status: in_force

(1) Notwithstanding ORS 308.210 (Assessing property) , 311.405 (Tax as lien) or 311.410 (Effect of property transfer or lease termination on lien and on taxability of property) , if land designated as forestland is subject to disqualification by the county assessor as a result of the discovery that the land is no longer forestland, the disqualification shall be deemed to occur as of the January 1 assessment date of the assessment year in which the discovery occurs.

(2) This section applies only if notice of the disqualification is mailed by the county assessor prior to August 15 of the tax year for which the disqualification of the land is asserted. [2003 c.621 §15; 2017 c.25 §1]

Source: Section 321.366 — Date on which disqualification of forestland is effective; timely notice of disqualification required , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 315.593 — OR Code / Title 29 / Chapter 315 / Section 315.593
315.593 Short line railroad rehabilitation projects
Status: in_force

(1) A credit against taxes imposed by ORS chapter 316 (or, if the taxpayer is a corporation, under ORS chapter 317 or 318) is allowed to a taxpayer, based upon short line railroad rehabilitation project costs actually paid or incurred by the taxpayer during the tax year for which the credit is claimed.

(2) The credit allowed under this section shall be the lesser of:

(a) $3,500 multiplied by the number of miles of short line railroad track the taxpayer owns or leases in this state on the day the short line railroad rehabilitation project is completed; or

(b) Fifty percent of the short line railroad rehabilitation project costs paid or incurred by the taxpayer during the tax year in which the credit is claimed.

(3) For the credit to be allowed under this section:

(a) The infrastructure must be located in Oregon; and

(b) The taxpayer must:

(A) Own or lease the infrastructure;

(B) Be a short line railroad; and

(C) Receive a final written certification from the Department of Transportation before claiming the credit.

(4) A credit under this section is not allowed for:

(a) Costs that are funded by or used to qualify for any state or federal grants.

(b) The amount that is equal to the greater of:

(A) Costs that are used to claim a federal tax credit under section 45G of the Internal Revenue Code; or

(B) The credit limitation set out in section 45G(b)(1) of the Internal Revenue Code, as applied to the taxpayer’s miles of short line railroad track in this state.

(5) The amount of the credit claimed under this section for any one tax year may not exceed the tax liability of the taxpayer.

(6) Any tax credit otherwise allowable under this section that is not used by the taxpayer in a particular tax year may be carried forward and offset against the taxpayer’s tax liability for the next succeeding tax year. Any credit remaining unused in that next succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise, any credit not used in that second succeeding tax year may be carried forward and used in the third succeeding tax year, and likewise, any credit not used in that third succeeding tax year may be carried forward and used in the fourth succeeding tax year, and likewise, any credit not used in that fourth succeeding tax year may be carried forward and used in the fifth succeeding tax year but may not be carried forward for any tax year thereafter.

(7) The credit allowed under this section is not in lieu of any depreciation or amortization deduction for the short line railroad rehabilitation project to which the taxpayer otherwise may be entitled for purposes of ORS chapter 316, 317 or 318 for the tax year.

(8) The taxpayer’s adjusted basis for determining gain or loss may not be decreased by any tax credit allowed under this section.

(9) The credit shall be claimed on a form prescribed by the Department of Revenue that contains the information required by the department.

(10) In the case of a credit allowed under this section:

(a) A nonresident shall be allowed the credit under this section in the proportion provided in ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

(b) If a change in the status of a taxpayer from resident to nonresident or from nonresident to resident occurs, the credit allowed by this section shall be determined in a manner consistent with ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

(c) If a change in the taxable year of a taxpayer occurs as described in ORS 314.085 (Taxable year) , or if the Department of Revenue terminates a taxpayer’s taxable year under ORS 314.440 (Tax as debt) , the credit allowed under this section shall be prorated or computed in a manner consistent with ORS 314.085 (Taxable year) .

(11) A person that has earned a tax credit under this section may transfer the credit to a taxpayer subject to tax under ORS chapter 316, 317 or 318. The transfer must comply with ORS 315.056 (Conditions for transfer of tax credit) .

(12) The Director of Transportation may order the suspension or revocation of a certification issued under this section, as provided in ORS 315.061 (Suspension, revocation or forfeiture) . [2019 c.579 §8; 2021 c.528 §25; 2023 c.545 §2]

Note: Section 17, chapter 579, Oregon Laws 2019, provides:

Sec. 17. (1) ORS 315.591 (Definitions) to 315.603 (Tax credit limit for biennium) apply to tax years beginning on or after January 1, 2020, and before January 1, 2030.

(2) Except as provided in ORS 315.593 (Short line railroad rehabilitation projects) (6), a credit may not be claimed under ORS 315.593 (Short line railroad rehabilitation projects) for tax years beginning on or after January 1, 2030.

(3) The amendments to ORS 315.591 (Definitions) , 315.593 (Short line railroad rehabilitation projects) and 315.595 (Preliminary certification) by sections 1 to 3 of this 2023 Act apply to tax years beginning on or after January 1, 2024, and before January 1, 2026. [2019 c.579 §17; 2023 c.490 §13; 2023 c.545 §4]

Source: Section 315.593 — Short line railroad rehabilitation projects; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 314.725 — OR Code / Title 29 / Chapter 314 / Section 314.725
314.725 Privilege tax applicable to partnerships
Status: in_force

Each partnership transacting business in this state shall, for the privilege of carrying on or doing business by it within this state, include with the filing of the return required under ORS 314.724 (Information return) payment of a minimum tax of $150. [2009 c.745 §3]

Source: Section 314.725 — Privilege tax applicable to partnerships , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 316.117 — OR Code / Title 29 / Chapter 316 / Section 316.117
316.117 Proration between Oregon income and other income for nonresidents, part-year residents and trusts
Status: in_force

(1) Except as provided under subsection (2) of this section, the proportion for making a proration for nonresident taxpayers of the standard deduction or itemized deductions, the personal exemption credits and any accrued federal or foreign income taxes, or for part-year resident taxpayers of the amount of the tax, between Oregon source income and income from all other sources is the federal adjusted gross income of the taxpayer from Oregon sources divided by the taxpayer’s federal adjusted gross income from all sources. If the numerator of the fraction described in this subsection is greater than the denominator, the proportion of 100 percent shall be used in the proration required by this section. As used in this subsection, “federal adjusted gross income” means the federal adjusted gross income of the taxpayer with the additions, subtractions and other modifications to federal taxable income that relate to adjusted gross income for personal income tax purposes.

(2) For part-year resident trusts, the proration made under this section shall be made by reference to the taxable income of the fiduciary. [1969 c.493 §21; 1971 c.672 §1; 1973 c.269 §1; 1975 c.672 §5; 1977 c.872 §5; 1981 c.801 §4; 1983 c.684 §15; 1985 c.141 §5; 1987 c.293 §17; 1999 c.580 §5]

Source: Section 316.117 — Proration between Oregon income and other income for nonresidents, part-year residents and trusts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 311.520 — OR Code / Title 29 / Chapter 311 / Section 311.520
311.520 When cities exempt from penalty and interest
Status: in_force

(1) If incorporated cities have acquired or acquire title to real property, through foreclosure or settlement of any lien, upon which property taxes have become a lien prior to the acquisition, interest and penalties on the taxes hereby are canceled, but the lien or liens for the taxes shall remain on the property and be satisfied only by full payment of the principal amount thereof. Any lien for taxes attaching to any such real property prior to the execution of the deed to the incorporated city shall be a valid and subsisting lien thereon.

(2) The amendments by subsection (1) of this section do not apply to real property which an incorporated city acquired title to, prior to June 15, 1987, through foreclosure or settlement of any lien, if the incorporated city does not hold title to that property on June 15, 1987.

(3) Nothing in this section shall be construed as affecting the exemption from taxation provided to cities and other municipal corporations by ORS 307.090 (Property of the state, counties and other municipal corporations) . [Amended by 1987 c.333 §1]

Source: Section 311.520 — When cities exempt from penalty and interest , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 317.061 — OR Code / Title 29 / Chapter 317 / Section 317.061
317.061 Tax rate
Status: in_force

The rate of the tax imposed by and computed under this chapter is:

(1) Six and six-tenths percent of the first $1 million of taxable income, or fraction thereof; and

(2) Seven and six-tenths percent of any amount of taxable income in excess of $1 million. [1975 c.368 §2; 1983 c.162 §5; 1987 c.293 §34a; 2009 c.745 §§5,7,9; 2013 s.s. c.5 §1]

Source: Section 317.061 — Tax rate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 308.655 — OR Code / Title 29 / Chapter 308 / Section 308.655
308.655 Rules and regulations
Status: in_force

The Department of Revenue may prescribe directions, rules and regulations to be followed in answering any requirement of ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) . [Amended by 1997 c.154 §43]

Source: Section 308.655 — Rules and regulations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 308.245 — OR Code / Title 29 / Chapter 308 / Section 308.245
308.245 Maps
Status: in_force

(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 (Definitions) to 100.910 (Use of fees) , 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]

Source: Section 308.245 — Maps; taxpayers’ index , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 311.667 — OR Code / Title 29 / Chapter 311 / Section 311.667
311.667 Sunset of homestead deferral program
Status: in_force

A claim for an initial year of deferral, or for continued deferral, under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) may not be filed on or after December 2, 2032, and deferral may not be granted for a property tax year beginning after July 1, 2032. [2021 c.535 §11]

Note: Section 1, chapter 494, Oregon Laws 2013, provides:

Sec. 1. (1) Notwithstanding section 24 (1), chapter 723, Oregon Laws 2011, the amendments to ORS 311.670 (Eligibility of property) by section 3, chapter 723, Oregon Laws 2011, relating to the five-year minimum requirement and the amendments to ORS 311.700 (Deed or contract clauses prohibiting application for deferral are void) by section 16, chapter 723, Oregon Laws 2011, relating to reverse mortgages do not apply to a homestead that had been granted deferral under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) for any property tax years beginning before July 1, 2011.

(2) The Department of Revenue shall provide notice to all individuals with inactive deferral accounts of the following:

(a) The provisions of this section;

(b) That the individuals may be eligible to claim deferral under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) for their homesteads for property tax years beginning on or after July 1, 2014; and

(c) That reactivating the homestead for deferral pursuant to this section requires the individuals to file a claim for deferral in the manner prescribed in ORS 311.672 (Claim form) .

(3) The department shall create and maintain a list of homesteads determined to be eligible under this section for reactivation for deferral under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) . Homesteads shall appear on the list in the order in which the individuals who own the homesteads file a claim for deferral in the manner prescribed in ORS 311.672 (Claim form) on or after October 7, 2013.

(4) A determination of eligibility under this section has the effect of reactivating the homestead for deferral under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) beginning with the first property tax year that begins after the date on which the determination of eligibility is made and continuing for all subsequent property tax years for which the homestead and the individuals who own the homestead remain eligible for the deferral.

(5) Intentionally left blank —Ed.

(a) Notwithstanding subsection (4) of this section, for the property tax year beginning on July 1, 2014, the maximum number of homesteads appearing on the list created pursuant to subsection (3) of this section that may be reactivated for deferral under this section is 700.

(b) For the property tax year that begins on July 1, 2015, the cumulative maximum number of homesteads appearing on the list that may be reactivated for deferral shall increase by five percent of the maximum number allowable for the property tax year beginning on July 1, 2014, for a cumulative maximum total of 735.

(c) For each property tax year beginning on or after July 1, 2016, the cumulative maximum number of homesteads appearing on the list that may be reactivated for deferral shall increase by five percent of the maximum number allowable for the immediately preceding property tax year, in the manner prescribed in paragraph (b) of this subsection.

(6) ORS 311.670 (Eligibility of property) (6)(a) applies to a homestead reactivated for deferral under this section if, as of April 15 of the year in which a claim for deferral is filed, the taxpayers have continuously owned and lived in the homestead less than seven years. [2013 c.494 §1; 2015 c.309 §10]

Source: Section 311.667 — Sunset of homestead deferral program , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 311.812 — OR Code / Title 29 / Chapter 311 / Section 311.812
311.812 No interest on refunds under ORS 311.806
Status: in_force

(1) Except as provided in subsection (2) of this section, interest may not be paid upon any tax refunds made under ORS 311.806 (Refund of taxes on real and personal property) .

(2) Interest as provided in subsection (3) of this section shall be paid on the following refunds:

(a) A refund resulting from the correction under ORS 308.242 (Assessor’s authority to change roll after September 25 limited) (2) or (3) or 311.205 (Correcting errors or omissions in rolls) of an error made by the assessor, Department of Revenue or tax collector.

(b) A refund resulting from a written stipulation of the county assessor or the county tax collector if the written stipulation constitutes a final determination that is not subject to appeal.

(c) Any refund ordered by the Department of Revenue if no appeal is taken or can be taken from the department’s order.

(d) Refunds ordered by the Oregon Tax Court or the Supreme Court if the order constitutes a final determination of the matter.

(e) Refunds of taxes collected against real or personal property not within the jurisdiction of the tax levying body.

(f) Refunds due to reductions in value ordered by a county property value appeals board where no appeal is taken.

(g) Refunds due to reductions in value made pursuant to ORS 309.115 (Term of order correcting real market value) .

(h) Refunds due to a claim for a veteran’s exemption for a prior tax year that is filed pursuant to ORS 307.262 (Tax years for which exemption may be claimed upon receipt of federal certification of disability) .

(3) Intentionally left blank —Ed.

(a) The interest provided by subsection (2) of this section shall be paid at the rate of one percent per month, or fraction of a month, computed from the time the tax was paid or from the time the first installment thereof was due, whichever is the later. If a discount is given at the time the taxes are paid, interest shall be computed only on the net amount of taxes to be refunded. If any portion of a refund described in subsection (2) of this section results from an assessment based on inaccurate information contained in a report filed by a taxpayer, interest shall be computed on only the portion of the refund that is not attributable to the inaccurate information contained in the taxpayer report.

(b) As used in this subsection, “report” means a return, statement or any other information provided by a taxpayer in writing to the department or county assessor. [1971 c.737 §2; 1975 c.704 §4; 1977 c.606 §3; 1981 c.804 §89a; 1983 s.s. c.5 §22; 1993 c.270 §61; 1995 c.79 §151; 1995 c.226 §13; 1997 c.541 §298; 1999 c.862 §5; 2001 c.199 §4; 2005 c.394 §2; 2007 c.545 §1; 2007 c.590 §3; 2009 c.41 §5; 2023 c.29 §37]

Note: The amendments to 311.812 (No interest on refunds under ORS 311.806) by section 37, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

311.812 (No interest on refunds under ORS 311.806) . (1) Except as provided in subsection (2) of this section, interest may not be paid upon any tax refunds made under ORS 311.806 (Refund of taxes on real and personal property) .

(2) Interest as provided in subsection (3) of this section shall be paid on the following refunds:

(a) A refund resulting from the correction under ORS 308.242 (Assessor’s authority to change roll after September 25 limited) (2) or (3) or 311.205 (Correcting errors or omissions in rolls) of an error made by the assessor, Department of Revenue or tax collector.

(b) A refund resulting from a written stipulation of the county assessor or the county tax collector if the written stipulation constitutes a final determination that is not subject to appeal.

(c) Any refund ordered by the Department of Revenue if no appeal is taken or can be taken from the department’s order.

(d) Refunds ordered by the Oregon Tax Court or the Supreme Court if the order constitutes a final determination of the matter.

(e) Refunds of taxes collected against real or personal property not within the jurisdiction of the tax levying body.

(f) Refunds due to reductions in value ordered by a county board of property tax appeals where no appeal is taken.

(g) Refunds due to reductions in value made pursuant to ORS 309.115 (Term of order correcting real market value) .

(h) Refunds due to a claim for a veteran’s exemption for a prior tax year that is filed pursuant to ORS 307.262 (Tax years for which exemption may be claimed upon receipt of federal certification of disability) .

(3) Intentionally left blank —Ed.

(a) The interest provided by subsection (2) of this section shall be paid at the rate of one percent per month, or fraction of a month, computed from the time the tax was paid or from the time the first installment thereof was due, whichever is the later. If a discount is given at the time the taxes are paid, interest shall be computed only on the net amount of taxes to be refunded. If any portion of a refund described in subsection (2) of this section results from an assessment based on inaccurate information contained in a report filed by a taxpayer, interest shall be computed on only the portion of the refund that is not attributable to the inaccurate information contained in the taxpayer report.

(b) As used in this subsection, “report” means a return, statement or any other information provided by a taxpayer in writing to the department or county assessor.

Source: Section 311.812 — No interest on refunds under ORS 311.806; exceptions; rate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 311.549 — OR Code / Title 29 / Chapter 311 / Section 311.549
311.549 Delinquent taxes on machinery and equipment collectible as taxes on real or personal property
Status: in_force

(1) The tax collector of a county in which property taxes on machinery and equipment are delinquent may, at the tax collector’s discretion, collect the delinquent taxes pursuant to:

(a) The provisions of ORS chapter 311 applicable to personal property; or

(b) The provisions of ORS chapter 312 establishing foreclosure proceedings with respect to liens against real property.

(2) If machinery and equipment and the real property upon which the machinery and equipment is located are owned by the same persons, both the machinery and equipment and the real property may be included in a foreclosure proceeding pursuant to ORS chapter 312 whenever the taxes on either the machinery and equipment or the real property are delinquent. [2012 c.30 §5]

Note: 311.549 (Delinquent taxes on machinery and equipment collectible as taxes on real or personal property) was added to and made a part of ORS chapter 311 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 311.549 — Delinquent taxes on machinery and equipment collectible as taxes on real or personal property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 311.790 — OR Code / Title 29 / Chapter 311 / Section 311.790
311.790 Cancellation of uncollectible property tax
Status: in_force

(1) If the tax collector and the district attorney for any county determine that taxes on personal property that are delinquent are for any reason wholly uncollectible, the tax collector and district attorney may request, in writing, the county court for an order directing that the taxes be canceled. The court, when so requested, may in its discretion order and direct the tax collector to cancel such uncollectible personal property taxes. The order shall be entered in the journal of the county court.

(2) If the tax collector determines that additional taxes on real property disqualified from special assessment under ORS 308A.703 (Additional taxes upon disqualification) are wholly uncollectible due to the property’s exempt status, the tax collector may request, in writing, the county court for an order directing that the taxes be canceled. The court, when so requested, may in its discretion order and direct the tax collector to cancel the uncollectible property taxes. The order shall be entered in the journal of the county court. [Formerly 311.710; 1993 c.6 §6; 2007 c.791 §1]

Source: Section 311.790 — Cancellation of uncollectible property tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 309.067 — OR Code / Title 29 / Chapter 309 / Section 309.067
309.067 Pool of members
Status: in_force

(1) The county governing body shall appoint:

(a) A pool of members of the county governing body or the governing body’s designees who are eligible and willing to serve as members of the county property value appeals board.

(b) A pool of residents of the county who are not officers or employees of the county or of any taxing district within the county and who are eligible and willing to serve as members of the county property value appeals board.

(2) The number of names placed in pools shall be sufficient to meet the projected needs for board members for the term of selection for which the pools are prepared.

(3) The pools shall contain the names, addresses and telephone numbers of the persons in the pools and shall include a brief description of the training under ORS 309.022 (Training) in which the person has or will have participated before any term as a board member begins. The pools of appointed persons shall be filed in the records of the county clerk.

(4) A newly filed pool of names shall take precedence over any previously filed pool of names. The county governing body shall designate the date when a newly filed pool of names shall become effective. After a newly prepared pool of names becomes effective, board members shall not be selected from a previously filed pool of names.

(5) The appointment of pools described in this section shall be made by the county governing body on or before October 15 of each year or at any other time upon the request of the county clerk at a regular meeting of the governing body or at a special meeting called by the chairperson of the county governing body.

(6) Appointments made under this section shall be in writing and shall designate the pool to which the member was appointed. [1995 c.226 §2; 1997 c.541 §229; 2023 c.29 §24; 2023 c.38 §2]

Note: The amendments to 309.067 (Pool of members) by section 24, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, including amendments by section 2, chapter 38, Oregon Laws 2023, is set forth for the user’s convenience.

309.067 (Pool of members) . (1) The county governing body shall appoint:

(a) A pool of members of the county governing body or the governing body’s designees who are eligible and willing to serve as members of the county board of property tax appeals.

(b) A pool of residents of the county who are not officers or employees of the county or of any taxing district within the county and who are eligible and willing to serve as members of the county board of property tax appeals.

(2) The number of names placed in pools shall be sufficient to meet the projected needs for board members for the term of selection for which the pools are prepared.

(3) The pools shall contain the names, addresses and telephone numbers of the persons in the pools and shall include a brief description of the training under ORS 309.022 (Training) in which the person has or will have participated before any term as a board member begins. The pools of appointed persons shall be filed in the records of the county clerk.

(4) A newly filed pool of names shall take precedence over any previously filed pool of names. The county governing body shall designate the date when a newly filed pool of names shall become effective. After a newly prepared pool of names becomes effective, board members shall not be selected from a previously filed pool of names.

(5) The appointment of pools described in this section shall be made by the county governing body on or before October 15 of each year or at any other time upon the request of the county clerk at a regular meeting of the governing body or at a special meeting called by the chairperson of the county governing body.

(6) Appointments made under this section shall be in writing and shall designate the pool to which the member was appointed.

Source: Section 309.067 — Pool of members , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 311.005 — OR Code / Title 29 / Chapter 311 / Section 311.005
311.005 “Tax collector” defined
Status: in_force

As used in the tax laws of this state, “tax collector” means the person or officer who by law is charged with the duty of collecting taxes assessed upon real property, and includes a deputy. [Amended by 1973 c.305 §5; 1981 c.346 §9]

Source: Section 311.005 — “Tax collector” defined , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 309.024 — OR Code / Title 29 / Chapter 309 / Section 309.024
309.024 Record of proceedings
Status: in_force

(1) The property value appeals board shall keep a written or audio record of all proceedings. Notwithstanding ORS 192.650 (Recording or written minutes required) , no written minutes need be made.

(2) The county clerk, as described in ORS 306.005 (Property tax law definitions applicable in charter counties) , shall serve as clerk of the board. The clerk or deputy clerk shall attend sessions of the board at the discretion of the board as approved by the clerk.

(3) The district attorney or the county counsel, at the discretion of the county clerk, shall be the legal advisor of the board unless there is a potential conflict of interest in the district attorney or county counsel serving as the legal advisor. If there is a potential conflict of interest, the county clerk may appoint independent counsel to serve as the legal advisor of the board. The legal advisor of the board, or the legal advisor’s deputy, may attend all sessions of the board.

(4) At the discretion of the county clerk, the board may hire one or more appraisers registered under ORS 308.010 (Registered appraiser requirements) , or licensed or certified under ORS 674.310 (Duties and powers of board) , and not otherwise employed by the county, and other necessary personnel for the purpose of aiding the board in carrying out its functions and duties under ORS 309.026 (Sessions) . The boards of the various counties may make such reciprocal arrangements for the exchange of appraisers with other counties as will most effectively carry out the functions and duties of the boards. [1953 c.714 §3; 1955 c.709 §3; 1957 c.326 §2; 1971 c.377 §2; 1973 c.336 §1; 1981 c.804 §2; 1989 c.330 §16; 1991 c.5 §24; 1991 c.459 §189; 1993 c.270 §40; 1993 c.498 §3; 1997 c.541 §225a; 2001 c.511 §2; 2005 c.94 §59; 2023 c.29 §21]

Note: The amendments to 309.024 (Record of proceedings) by section 21, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

309.024 (Record of proceedings) . (1) The board of property tax appeals shall keep a written or audio record of all proceedings. Notwithstanding ORS 192.650 (Recording or written minutes required) , no written minutes need be made.

(2) The county clerk, as described in ORS 306.005 (Property tax law definitions applicable in charter counties) , shall serve as clerk of the board. The clerk or deputy clerk shall attend sessions of the board at the discretion of the board as approved by the clerk.

(3) The district attorney or the county counsel, at the discretion of the county clerk, shall be the legal advisor of the board unless there is a potential conflict of interest in the district attorney or county counsel serving as the legal advisor. If there is a potential conflict of interest, the county clerk may appoint independent counsel to serve as the legal advisor of the board. The legal advisor of the board, or the legal advisor’s deputy, may attend all sessions of the board.

(4) At the discretion of the county clerk, the board may hire one or more appraisers registered under ORS 308.010 (Registered appraiser requirements) , or licensed or certified under ORS 674.310 (Duties and powers of board) , and not otherwise employed by the county, and other necessary personnel for the purpose of aiding the board in carrying out its functions and duties under ORS 309.026 (Sessions) . The boards of the various counties may make such reciprocal arrangements for the exchange of appraisers with other counties as will most effectively carry out the functions and duties of the boards.

Source: Section 309.024 — Record of proceedings; clerk; legal advisor; appraiser assistance , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 308.640 — OR Code / Title 29 / Chapter 308 / Section 308.640
308.640 Assessment and taxation of personal property of small private railcar companies
Status: in_force

(1) The Department of Revenue shall determine the assessed value of the personal property of each small private railcar company by multiplying the real market value of the company’s personal property by the average ratio of assessed value to real market value of all property of large private railcar companies.

(2) The department shall determine the tax to be imposed on small private railcar companies as follows:

(a) Taxes to be credited to the county school funds shall be calculated by applying to the assessed value of the property the average school tax rate in the state for the immediately prior tax year, applying to the assessed values of large private railcar companies as determined by the department for the year.

(b) Taxes to be credited to the county general funds shall be calculated by applying to the assessed value thereof the average nonschool tax rate in the state for the immediately prior tax year, applying to the assessed values of large private railcar companies as determined by the department for the year.

(c) The taxes determined under this subsection may not be imposed in an amount that exceeds the limits established in ORS 310.150 (Segregation into categories) for any year.

(3) The department may charge, levy and collect the tax so determined on the personal property of any small private railcar company having a taxable situs in this state. Each tax so charged and levied constitutes a lien as of July 1 of the tax year on all the personal property of the company within this state and shall be payable in the same manner, at the same due dates and with the same rates of discount or interest provided by law in respect to taxes on personal property payable in the several counties. In collecting such taxes, the Department of Revenue may pursue any or all of the rights, remedies or processes provided by law for the collection of delinquent taxes on personal property and, in connection therewith, the department shall have, in any county, the power and authority of the sheriff and tax collector thereof.

(4) Moneys collected by the department under this section shall be apportioned to each county in the proportion that the portion of the assessed value of cars of large private railcar companies that is attributable to the county bears to the total assessed value of cars of large private railcar companies. Moneys so distributed to each county treasurer shall be credited to the county school fund and general fund of the county as directed by the department.

(5) Real property of large private railcar companies and small private railcar companies shall be apportioned to the several counties according to the location of the real property. [Amended by 1955 c.208 §1; 1959 c.109 §3; 1963 c.238 §1; 1969 c.102 §1; 1977 c.884 §9; 1991 c.459 §156; 1997 c.154 §2; 1999 c.223 §4; 2009 c.128 §13]

Source: Section 308.640 — Assessment and taxation of personal property of small private railcar companies; apportionment to counties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).