ORS § 310.236 — OR Code / Title 29 / Chapter 310 / Section 310.236
310.236 Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998
Status: in_force

(1) Upon receipt of the reduction percentages for each district, the assessor shall determine the district’s post-reduction Measure 50 taxes for the tax year beginning July 1, 1997, under this section.

(2) The assessor shall multiply the certified constitutional reduction percentage by the pre-reduction Measure 50 tax amount determined under ORS 310.216 (Pre-reduction Measure 50 taxes) and then add to the product any of the following taxes applicable to the district:

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

(b) Taxes imposed pursuant to an operating tax levy approved by voters prior to December 5, 1996, 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 assessor shall then calculate the operating tax rate for the district by dividing the amount determined under subsection (2) of this section by the assessed value of taxable property in the district determined under ORS 310.232 (Subtraction of urban renewal increment from assessed value) . The rate so determined shall be the district’s permanent rate limit for operating taxes.

(4) Intentionally left blank —Ed.

(a) If the taxing district is a district for which a supplemental statutory reduction percentage has been certified to the assessor, the assessor shall repeat the calculation described in subsection (2) of this section, substituting the total reduction percentage for the constitutional reduction percentage. Any district taxes that are described in subsection (2)(b) of this section shall be reduced by the supplemental reduction percentage in determining the amount.

(b) The assessor shall then calculate the operating tax rate for the district by dividing the amount determined under paragraph (a) of this subsection by the assessed value of taxable property in the district determined under ORS 310.232 (Subtraction of urban renewal increment from assessed value) . The rate so determined shall be the district’s statutory rate limit for operating taxes.

(5) If, in the written notice made under ORS 310.206 (1997-1998 tax certification notice) , the district made a separate certification for permanent rate limit purposes and for 1997 operating tax purposes, and the rate determined under subsection (3) of this section, or subsection (4) of this section (if applicable), will produce operating taxes greater than the amount certified for operating taxes, the rate determined under subsection (3) or (4) of this section shall be adjusted so as to produce the amount certified by the district. Except as provided in ORS 310.234 (Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets) , the adjusted rate shall not be used for any purpose under ORS 310.200 (Purpose) to 310.242 (1997-1998 compression of consolidated rates) other than determination of the district’s ad valorem property taxes for the tax year beginning July 1, 1997.

(6) The assessor shall determine a rate per $1,000 of assessed value for any of the following taxes applicable to the district:

(a) Taxes imposed to pay qualified obligations of the district;

(b) Local option taxes; and

(c) Taxes imposed to pay exempt bonded indebtedness.

(7) The rates per $1,000 of assessed value determined under subsection (6) of this section shall be determined by dividing the amount of the tax for which a rate is being determined by the assessed value of taxable property in the district under ORS 310.232 (Subtraction of urban renewal increment from assessed value) .

(8) The assessor shall determine a total rate for the district and a rate for each category described in ORS 310.150 (Segregation into categories) for the district.

(9) Based on the rates determined under subsection (8) of this section, the assessor shall determine a pre-compression consolidated rate for each code area and a pre-compression consolidated rate per category described in ORS 310.150 (Segregation into categories) for each code area. [1997 c.541 §32]

Source: Section 310.236 — Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998; 1997-1998 pre-compression consolidated rates for code areas and categories , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 311.391 — OR Code / Title 29 / Chapter 311 / Section 311.391
311.391 Notice to taxing districts of amount of property taxes
Status: in_force

No later than five working days after the tax collector files with the county treasurer the percentage schedule required under ORS 311.390 (Tax and interest distribution percentage schedule) , the tax collector shall notify each taxing district of the amount of taxes on property imposed for each district for that fiscal year. [1991 c.459 §247a]

Source: Section 311.391 — Notice to taxing districts of amount of property taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 315.278 — OR Code / Title 29 / Chapter 315 / Section 315.278
315.278 Reconciliation of quarterly payment amounts
Status: in_force

(1) The Department of Revenue, in reviewing the personal income tax returns of all individuals who have received payments under ORS 315.276 (Quarterly payments based on annual advance amount) , shall:

(a) Confirm that, for the tax year during which payments began as provided under ORS 315.279 (Commencement of quarterly payments) , the taxpayer has claimed a credit under ORS 315.273 (Qualifying child of taxpayer) ;

(b) Reconcile the amounts claimed under ORS 315.273 (Qualifying child of taxpayer) against the amounts disbursed under ORS 315.276 (Quarterly payments based on annual advance amount) and against the taxpayer’s underlying tax liability, if imposed; and

(c) Determine whether there is a difference in amounts claimed versus amounts disbursed and assess a deficiency against the taxpayer or provide a refund.

(2) If a taxpayer who has received any advance payments established under ORS 315.276 (Quarterly payments based on annual advance amount) does not claim a credit under ORS 315.273 (Qualifying child of taxpayer) , or does not provide sufficient substantiation of eligibility for the claimed amount, the Department of Revenue shall notify the taxpayer of any overpayment attributable to the installment payments made under ORS 315.276 (Quarterly payments based on annual advance amount) .

(3) The Department of Revenue shall discontinue payments under ORS 315.276 (Quarterly payments based on annual advance amount) if the department discovers that the taxpayer:

(a) Has moved out of this state since first receiving payments;

(b) Has changed or is likely to change tax filing status; or

(c) Is not reasonably likely to qualify for the tax credit under ORS 315.273 (Qualifying child of taxpayer) for the next upcoming tax year for which advance payments are otherwise to be made.

(4) Except as otherwise provided in this section and ORS 315.273 (Qualifying child of taxpayer) and 315.276 (Quarterly payments based on annual advance amount) or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the penalties relative thereto, and the procedures relating thereto, apply to the determinations of taxes, penalties and interest under this section and ORS 315.273 (Qualifying child of taxpayer) and 315.276 (Quarterly payments based on annual advance amount) . [2023 c.538 §3a]

Source: Section 315.278 — Reconciliation of quarterly payment amounts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 309.340 — OR Code / Title 29 / Chapter 309 / Section 309.340
309.340 Recording and tabulating assessment roll summaries
Status: in_force

Upon the receipt of tabulated summaries of the assessment rolls, the Department of Revenue shall record the summaries in a book provided and kept in its office for that purpose and shall, subject to the instructions of the Director of the Department of Revenue, compile the summaries into tabular form for the use of the director. [Amended by 1969 c.520 §35; 1977 c.220 §2]

Source: Section 309.340 — Recording and tabulating assessment roll summaries , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 316.212 — OR Code / Title 29 / Chapter 316 / Section 316.212
316.212 Applicability of other provisions of tax law
Status: in_force

The provisions of the income tax laws in ORS chapters 305 and 314 and this chapter, as to the audit and examination of returns, periods of limitation, determinations of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, judicial appeals, stays of collection pending appeal, confidentiality of returns and the related penalties, and the related procedures, apply to employers subject to the provisions of ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) and 320.550 (Tax on wages) , and for these purposes any amount deducted or required to be deducted and remitted to the Department of Revenue 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) is considered the tax of the employer and with respect to the amount the employer is considered as a taxpayer. [1969 c.493 §34; 1982 s.s.1 c.16 §10; 1985 c.87 §5; 2017 c.750 §122h; 2019 c.134 §10]

Source: Section 316.212 — Applicability of other provisions of tax law; employer as taxpayer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 307.627 — OR Code / Title 29 / Chapter 307 / Section 307.627
307.627 Termination of exemption
Status: in_force

(1) If, after application has been approved under ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) , a declaration defined in ORS 100.005 (Definitions) with respect to the property is presented to the county assessor or tax collector for approval under ORS 100.110 (Approval of declaration, supplemental declaration or amendment required) , or if the county assessor discovers that the multiple-unit housing or a portion of the multiple-unit housing is changed to a use that is other than residential or housing, or if the exemption was granted for housing being or becoming subject to a low income housing assistance contract with an agency or subdivision of this state or the United States and the housing is not housing subject to a low income housing assistance contract as of a date the housing is required to be subject to a low income housing assistance contract in order to receive the exemption:

(a) The exemption granted the multiple-unit housing or portion under ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) shall terminate immediately, without right of notice or appeal;

(b) The property or portion shall be assessed and taxed as other property similarly situated is assessed and taxed; and

(c) Intentionally left blank —Ed.

(A) Notwithstanding ORS 311.235 (Bona fide purchaser) , there shall be added to the general property tax roll for the tax year next following the presentation or discovery, to be collected and distributed in the same manner as other real property tax, an amount equal to the difference between the amount of tax that would have been due on the property or portion had it not been exempt under ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) for each of the years, not to exceed the last 10 years, during which the property was exempt from taxation under ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) .

(B) In the case of multiple-unit housing described in ORS 307.603 (Definitions for ORS 307.600 to 307.637) (5)(a), this paragraph applies only if the low income housing assistance contract to which the housing was or was to become subject was not entered into, breached or terminated prematurely.

(2) If, at the time of presentation or discovery, the property is no longer exempt, additional taxes shall be imposed as provided in this section, but the number of years that would otherwise be used to compute the additional taxes shall be reduced one year for each year that has elapsed since the year the property was last granted exemption beginning with the oldest year for which additional taxes are due.

(3) The assessment and tax rolls shall show “potential additional tax liability” for each property granted exemption under ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) .

(4) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [Formerly 307.675]

Source: Section 307.627 — Termination of exemption; additional taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308.866 — OR Code / Title 29 / Chapter 308 / Section 308.866
308.866 Definition of “mobile modular unit”
Status: in_force

(1) As used in ORS 308.865 (Notice and payment of taxes before movement of mobile modular unit) and this section, “mobile modular unit” means a prefabricated structure that is more than eight and one-half feet wide, is used for commercial or business purposes and is capable of being moved on the highway.

(2) The owner as of January 1 of each year of a mobile modular unit that is taxed as personal property shall submit no later than the following March 1 a statement of the value of the unit and of its location. The owner shall submit the statement to the county assessor of the county in which the unit is located on January 1 of the year for which the statement is submitted. An owner who fails to provide the statement is subject to the late filing penalty as provided in ORS 308.295 (Penalties for failure to file real property or combined return on time) . The Department of Revenue shall prescribe the form of statement.

(3) When taxes on a mobile modular unit have been paid in accordance with the provisions of ORS 308.865 (Notice and payment of taxes before movement of mobile modular unit) , the tax collector shall issue the owner of the unit a receipt indicating that the taxes have been paid.

(4) Notwithstanding any other provision of law, the county tax collector shall accept a cashier’s check or money order in payment of taxes on a mobile modular unit. [1993 c.551 §§1,2; 1995 c.256 §4; 1997 c.541 §223; 2003 c.655 §66]

Note: See note under 308.865 (Notice and payment of taxes before movement of mobile modular unit) .

Source: Section 308.866 — Definition of “mobile modular unit”; statement of value; receipt , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 319.915 — OR Code / Title 29 / Chapter 319 / Section 319.915
319.915 Confidentiality of personally identifiable information used for reporting and collecting road usage charge
Status: in_force

(1) As used in this section:

(a) “Certified service provider” means an entity that has entered into an agreement with the Department of Transportation under ORS 367.806 (Agreements) for reporting metered use by a subject vehicle or for administrative services related to the collection of per-mile road usage charges and authorized employees of the entity.

(b) “Personally identifiable information” means any information that identifies or describes a person, including, but not limited to, the person’s travel pattern data, per-mile road usage charge account number, address, telephone number, electronic mail address, driver license or identification card number, registration plate number, photograph, recorded images, bank account information and credit card number.

(c) “VIN summary report” means a monthly report by the department or a certified service provider that includes a summary of all vehicle identification numbers of subject vehicles and associated total metered use during the month. The report may not include location information.

(2) Except as provided in subsections (3) and (4) of this section, personally identifiable information used for reporting metered use or for administrative services related to the collection of the per-mile road usage charge imposed under ORS 319.885 (Per-mile road usage charge) is confidential within the meaning of ORS 192.355 (Public records exempt from disclosure) (9)(a) and is a public record exempt from disclosure under ORS 192.311 (Definitions for ORS 192.311 to 192.478) to 192.478 (Exemption for Judicial Department) .

(3) Intentionally left blank —Ed.

(a) The department, a certified service provider or a contractor for a certified service provider may not disclose personally identifiable information used or developed for reporting metered use by a subject vehicle or for administrative services related to the collection of per-mile road usage charges to any person except:

(A) The registered owner or lessee;

(B) A financial institution, for the purpose of collecting per-mile road usage charges owed;

(C) Employees of the department;

(D) A certified service provider;

(E) A contractor for a certified service provider, but only to the extent the contractor provides services directly related to the certified service provider’s agreement with the department;

(F) An entity expressly approved to receive the information by the registered owner or lessee of the subject vehicle; or

(G) A police officer pursuant to a valid court order based on probable cause and issued at the request of a federal, state or local law enforcement agency in an authorized criminal investigation involving a person to whom the requested information pertains.

(b) Disclosure under paragraph (a) of this subsection is limited to personally identifiable information necessary to the respective recipient’s function under ORS 319.883 (Definitions for ORS 319.883 to 319.946) to 319.946 (General rulemaking authority for per-mile road usage charge program) .

(4) Intentionally left blank —Ed.

(a) Not later than 30 days after completion of payment processing, dispute resolution for a single reporting period or a noncompliance investigation, whichever is latest, the department and certified service providers shall destroy records of the location and daily metered use of subject vehicles.

(b) Notwithstanding paragraph (a) of this subsection:

(A) For purposes of traffic management and research, the department and certified service providers may retain, aggregate and use information in the records after removing personally identifiable information.

(B) A certified service provider may retain the records if the registered owner or lessee consents to the retention. Consent under this subparagraph does not entitle the department to obtain or use the records or the information contained in the records.

(C) Monthly summaries of metered use by subject vehicles may be retained in VIN summary reports by the department and certified service providers.

(5) The department, in any agreement with a certified service provider, shall provide for penalties if the certified service provider violates this section. [2013 c.781 §9]

Note: See note under 319.883 (Definitions for ORS 319.883 to 319.946) .

Source: Section 319.915 — Confidentiality of personally identifiable information used for reporting and collecting road usage charge; exceptions; records to be destroyed; exceptions; Department of Transportation to provide for penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 312.160 — OR Code / Title 29 / Chapter 312 / Section 312.160
312.160 Lienholder paying taxes or redeeming gets additional lien for amount paid
Status: in_force

Where any property included in a foreclosure list or proceeding is removed therefrom by payment of taxes or by redemption on the part of a mortgagee or other lienholder of record, the official receipt for payment of such taxes or redemption money shall constitute an additional lien on the property to the amount specified in the receipt. The amount so paid, with interest and other lawful charges thereon, shall be collectible with and in the same manner as the amount secured by the original mortgage or lien.

Source: Section 312.160 — Lienholder paying taxes or redeeming gets additional lien for amount paid , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 315.108 — OR Code / Title 29 / Chapter 315 / Section 315.108
315.108 Annual reforestation credit cost limitation
Status: repealed

(1) On or before January 1, 1996, the State Forester shall determine an average annual amount of estimated reforestation project costs for which credit was claimed under ORS 315.104 (Reforestation) (1)(a) during the period from July 1, 1992, to July 1, 1994.

(2) The annual reforestation credit cost limitation shall be:

(a) Equal to the average annual amount of estimated reforestation project costs determined under subsection (1) of this section for the calendar year beginning January 1, 1996.

(b) Twice the average annual amount of estimated reforestation project costs determined under subsection (1) of this section for years beginning on or after January 1, 1997. [1995 c.746 §26]

Note: 315.108 (Annual reforestation credit cost limitation) is repealed January 2, 2028. See section 9, chapter 883, Oregon Laws 2007.

Source: Section 315.108 — Annual reforestation credit cost limitation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 314.297 — OR Code / Title 29 / Chapter 314 / Section 314.297
314.297 Election for alternative determination of farm income
Status: in_force

(1) As used in this section:

(a) “Farm income”:

(A) Means taxable income attributable to a farming business; and

(B) Includes gain from the sale or other disposition of property (other than land) regularly used by the taxpayer in the farming business for a substantial period of time.

(b) “Farming business” has the meaning given that term in section 263A(e)(4) of the Internal Revenue Code.

(c) “Taxable income” has the meaning given that term in ORS 316.022 (General definitions) .

(d) “Taxpayer” means a person subject to tax under ORS chapter 316, but does not include an estate or trust.

(2) A taxpayer may elect to have personal income taxes for the tax year determined under this section in lieu of ORS chapter 316 if the individual is engaged in a farming business for the tax year and has farm income for the tax year.

(3) The taxpayer shall make the election in the manner provided by the Department of Revenue. In making the election, the taxpayer shall determine the amount of farm income that is to be considered elected farm income. The election shall apply only to the tax year for which the election is made.

(4) Upon making the election, the tax imposed under this section shall equal:

(a) The tax computed under ORS chapter 316 on the taxable income of the taxpayer reduced by the income that is elected farm income under subsection (3) of this section; plus

(b) The cumulative increase in the tax computed under ORS chapter 316 that would result if the taxable income of the taxpayer for each of the three prior tax years were increased by an amount equal to one-third of the income that is elected farm income under subsection (3) of this section.

(5) Any tax credit that would be allowable against the tax computed under ORS chapter 316 may be allowed against the tax computed under this section.

(6) The department shall:

(a) Prescribe the manner in which an election under this section is made; and

(b) Adopt rules on:

(A) The order and manner in which items of income, gain, deduction, loss or limitation on tax shall be taken into account in computing the tax under this section; and

(B) The treatment of a short tax year for purposes of this section. [2001 c.252 §2]

Source: Section 314.297 — Election for alternative determination of farm income; computation of income; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 311.850 — OR Code / Title 29 / Chapter 311 / Section 311.850
311.850 Findings
Status: in_force

The Legislative Assembly finds that the construction of a facility may have substantial economic impact upon units of local government obligated to furnish services, buildings or other resources in the area in which the facility is being constructed. The Legislative Assembly further finds that this impact may occur in advance of the time when sufficient real market value occasioned by construction of the facility is added to the assessment and tax roll to bear the facility’s portion of the costs of the governmental services, buildings or other resources that the facility’s construction necessitates. The purposes of ORS 311.850 (Findings) to 311.870 (Characterization of prepaid taxes) is to provide a method for prepaying ad valorem property taxes during the period of planning and construction of the facility, in order that units of local government may provide the services, buildings or other resources necessitated without imposing an undue burden upon other properties subject to taxation within the unit, and to provide for repayment of the amounts prepaid. [1975 c.563 §1; 1991 c.459 §261; 2005 c.94 §66]

Source: Section 311.850 — Findings , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 321.349 — OR Code / Title 29 / Chapter 321 / Section 321.349
321.349 Valuation of certain forestland at farm use value
Status: in_force

(1) Subject to subsection (2) of this section, land that is changed from farm use special assessment under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) to special assessment as forestland 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) , at the election of the owner made under rules adopted by the Department of Revenue, shall not be valued under ORS 308.205 (Real market value defined) , 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) and 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) for the tax year of the change and years thereafter in which such special forestland assessment is in effect for the land, but shall be valued under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) , if:

(a) The land has been assessed under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) for at least the 10 consecutive years immediately prior to the year for which the change is first effective;

(b) The planting of the timber takes place after October 15, 1983, and qualifies for the current tax year for special assessment as forestland 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) ;

(c) The timber on the land is of an average age of less than 40 years; and

(d) The land is held by an owner having a total ownership of forestland in western Oregon not in excess of 2,000 acres, as determined under subsection (3) of this section.

(2) If timber on land valued under subsection (1) of this section reaches, for any tax year, an average age of 40 years or more, this section shall cease to apply. However, without application and without any additional tax, interest or penalty, the land shall for that tax year and for each year thereafter for which the land is qualified, be valued under ORS 308.205 (Real market value defined) , 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) and 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) .

(3) In computing a forestland owner’s acreage for purposes of subsection (1) of this section, total ownership of the owner’s forestland, as defined in ORS 321.257 (Definitions for ORS 321.257 to 321.390) , in western Oregon shall be included.

(4) Intentionally left blank —Ed.

(a) An owner may not have forestland valued under subsection (1) of this section if the owner, or any individual having a share in the owner, has a spouse, brother, sister, ancestor or lineal descendant who is an owner, or who holds a share in an owner having forestland valued under subsection (1) of this section.

(b) The county assessor may grant exceptions to paragraph (a) of this subsection if the owner satisfactorily demonstrates that the combination of ownership with the indicated relatives arose from bona fide business reasons other than a desire to circumvent the 2,000 acre limitation imposed under subsection (1) of this section.

(5) As used in this section, “total ownership” includes:

(a) Forestland owned by an owner individually; and

(b) Forestland owned by any corporate or other group or entity in which an owner of the corporation, group or entity owns a 10 percent or greater interest, directly or indirectly, in the corporation, group or entity. [1983 c.657 §8; 1991 c.459 §290; 1993 c.801 §38a; 1999 c.19 §6; 1999 c.314 §66; 1999 c.1078 §79; 2005 c.94 §102]

Source: Section 321.349 — Valuation of certain forestland at farm use value , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 315.624 — OR Code / Title 29 / Chapter 315 / Section 315.624
315.624 Medical care to residents of Oregon Veterans’ Home
Status: in_force

(1) A resident or nonresident individual physician licensed under ORS chapter 677 who is engaged in the practice of medicine qualifies for an annual credit against the taxes that are otherwise due under ORS chapter 316 if the physician provides medical care to residents of an Oregon Veterans’ Home, as defined in ORS 408.362 (Definitions) .

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

(a) $1,000 for every eight residents to whom the physician provides care at an Oregon Veterans’ Home; or

(b) $5,000.

(3) The credit allowed under this section may not exceed the tax liability of the taxpayer for the tax year, and a credit allowed under this section that is unused may not be carried forward to a succeeding tax year.

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

(5) In order to qualify for the tax credit allowed under this section, the physician claiming the credit must obtain a letter from the Oregon Veterans’ Home at which the physician provided care to residents, confirming that the physician missed no more than five percent of the physician’s scheduled visits with residents of the home during the tax year, and must retain the letter with the physician’s tax records.

(6) In the case of a shareholder of a corporation or a member of a partnership, only the care provided by the individual shareholder or partner shall be considered, and the full amount of the credit shall be allowed to each shareholder or partner who qualifies in an individual capacity.

(7) The Director of Veterans’ Affairs shall assist the Department of Revenue in determining if a taxpayer claiming a credit under this section qualifies for the credit and shall provide information if required by ORS 315.058 (Agency to provide tax credit approval information to Department of Revenue) to the Department of Revenue about all physicians to whom the Oregon Veterans’ Home has issued letters as provided under subsection (5) of this section.

(8) The director may order the suspension or revocation of a certificate issued under this section, as provided in ORS 315.061 (Suspension, revocation or forfeiture) . [2007 c.843 §3; 2019 c.224 §8; 2019 c.483 §20]

Note: Section 9 (1), chapter 843, Oregon Laws 2007, provides:

Sec. 9. (1) ORS 315.624 (Medical care to residents of Oregon Veterans’ Home) applies to tax years beginning on or after January 1, 2008, and before January 1, 2028. [2007 c.843 §9; 2009 c.913 §52(1); 2015 c.701 §12(1); 2021 c.525 §17(1)]

Source: Section 315.624 — Medical care to residents of Oregon Veterans’ Home , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 305.261 — OR Code / Title 29 / Chapter 305 / Section 305.261
305.261 Department to establish program to assist tax practitioners
Status: in_force

(1) Intentionally left blank —Ed.

(a) The Department of Revenue shall establish a program by means of which the department may give priority to persons who are certified under ORS 673.040 (Eligibility for certificate of certified public accountant) and other tax practitioners who have questions about or wish to resolve issues concerning Oregon tax laws and the application of Oregon tax laws to personal income tax accounts. The program must:

(A) Serve as the first point of contact for tax practitioners;

(B) Dedicate trained employees, a telephone number and other electronic means of communication exclusively for the tax practitioners’ use; and

(C) Provide resources that are sufficient to answer questions and resolve issues in an expedited manner.

(b) The department may determine which tax practitioners may make use of the program, but shall include tax practitioners who provide tax advice, prepare income taxes or act on an individual taxpayer’s behalf with respect to an issue related to the taxpayer’s account with the department.

(2) The program described in subsection (1) of this section at a minimum must provide tax practitioners with assistance in:

(a) Locating and applying payments;

(b) Understanding department communications, including notices and letters;

(c) Receiving general procedural guidance and estimates of the length of time that a procedure will take;

(d) Making account adjustments;

(e) Securing taxpayer income verifications; and

(f) Receiving transcripts of taxpayer accounts.

(3) The department shall track customer satisfaction with the program described in subsection (1) of this section. [2017 c.612 §2]

Source: Section 305.261 — Department to establish program to assist tax practitioners , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308.059 — OR Code / Title 29 / Chapter 308 / Section 308.059
308.059 Qualifications of managerial employees of assessor
Status: in_force

Any person who is employed in the office of the county assessor in a management position must meet the qualifications as described by rule of the Department of Revenue. [1989 c.796 §28]

Source: Section 308.059 — Qualifications of managerial employees of assessor , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 312.090 — OR Code / Title 29 / Chapter 312 / Section 312.090
312.090 Judgment
Status: in_force

The court shall give judgment for the delinquent taxes and interest appearing to be due on the several parcels of real property described in the application, and shall enter a judgment requiring that the several liens of such taxes be foreclosed. The judgment shall be a several judgment against and a lien on each parcel of property included therein. The several judgment shall bear interest at the legal rate from the date of entry thereof. [Amended by 2003 c.576 §417]

Source: Section 312.090 — Judgment; lien; interest , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 320.405 — OR Code / Title 29 / Chapter 320 / Section 320.405
320.405 Tax for privilege of engaging in business of selling motor vehicles at retail
Status: in_force

(1) A tax is imposed on each vehicle dealer for the privilege of engaging in the business of selling taxable motor vehicles at retail in this state.

(2) Intentionally left blank —Ed.

(a) The privilege tax shall be computed at the rate of 0.5 percent of the retail sales price of the taxable motor vehicle. The tax may be rounded to the nearest whole cent.

(b) The privilege tax becomes due upon the sale at retail of a taxable motor vehicle that:

(A) Has never been registered in this state; or

(B) Has been registered only to a vehicle dealer for use as a demonstrator in the course of the vehicle dealer’s business.

(3) Intentionally left blank —Ed.

(a) A vehicle dealer may collect the amount of the privilege tax computed on the retail sales price of a taxable motor vehicle from the purchaser of the taxable motor vehicle.

(b) Notwithstanding paragraph (a) of this subsection, the purchaser of a taxable motor vehicle from whom the privilege tax is collected is not considered a taxpayer for purposes of the privilege tax imposed under this section. [2017 c.750 §90; 2018 c.93 §11]

Source: Section 320.405 — Tax for privilege of engaging in business of selling motor vehicles at retail; when tax due; collection of privilege tax from purchaser , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 314.525 — OR Code / Title 29 / Chapter 314 / Section 314.525
314.525 Underpayment of estimated tax
Status: in_force

(1) An underpayment of estimated tax under ORS 314.505 (Estimate of tax liability by corporations) to 314.525 (Underpayment of estimated tax) will be considered to have occurred if the estimated tax is not paid as required.

(2) Notwithstanding subsection (1) of this section, there shall be no underpayment of estimated tax if the estimated tax paid equals or exceeds the amount described in any one of the following paragraphs:

(a) The amount which would be required to be paid if the estimated tax liability were equal to 100 percent of the tax shown on the return for the taxable year or, if no return was filed, 100 percent of the tax for such taxable year.

(b) The amount which would be required to be paid if the estimated tax liability were equal to 100 percent of the tax shown on the return for the preceding taxable year, and the preceding taxable year was a taxable year of 12 months.

(c) Intentionally left blank —Ed.

(A) An amount equal to 100 percent of the tax for the taxable year computed by placing on an annualized basis the taxable income:

(i) For the first three months of the taxable year, in the case of the installment required to be paid in the fourth month;

(ii) For the first three months or for the first five months of the taxable year, in the case of the installment required to be paid in the sixth month;

(iii) For the first six months or for the first eight months of the taxable year in the case of the installment required to be paid in the ninth month; and

(iv) For the first nine months or for the first 11 months of the taxable year, in the case of the installment required to be paid in the 12th month of the taxable year.

(B) For purposes of this paragraph the taxable income shall be placed on an annualized basis by:

(i) Multiplying by 12 the taxable income referred to in subparagraph (A) of this paragraph; and

(ii) Dividing the resulting amount by the number of months in the taxable year (3, 5, 6, 8, 9 or 11, as the case may be) referred to in subparagraph (A) of this paragraph.

(d) An amount equal to 100 percent of the amount obtained by applying section 6655(e) (3)(C) of the Internal Revenue Code to Oregon taxable income.

(e) An election made under section 6655(e) (2)(C) of the Internal Revenue Code (relating to annualization periods) for federal tax purposes shall also apply for purposes of estimated tax under ORS 314.505 (Estimate of tax liability by corporations) to 314.525 (Underpayment of estimated tax) .

(3) Interest shall accrue on the underpayment of estimated tax under ORS 314.505 (Estimate of tax liability by corporations) to 314.525 (Underpayment of estimated tax) at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) for the period the estimated tax or any installment thereof remains unpaid. The penalty provisions contained in this chapter and ORS chapters 317 and 318 for underpayment of tax shall not apply to underpayments of estimated tax under ORS 314.505 (Estimate of tax liability by corporations) to 314.525 (Underpayment of estimated tax) .

(4) For purposes of subsection (3) of this section, the underpayment of estimated tax shall be the excess of:

(a) The amount of the installment which would be required to be paid if the estimated tax were equal to the lowest of the payments required under subsection (2) of this section (and allowed to be made by the taxpayer under subsection (5) of this section), over

(b) The amount, if any, of the installment paid on or before the last date prescribed for payment.

(5) In the case of a large corporation, subsection (2)(b) of this section shall apply only to determine the amount of the first required installment for any taxable year. Any reduction in the first installment by reason of this subsection shall be added to the amount of the next required installment determined without regard to subsection (2)(b) of this section. For purposes of this subsection, a “large corporation” is any corporation that had federal taxable income, determined without regard to any amount carried to any of the three taxable years under section 172 or 1212(a) of the Internal Revenue Code, of $1 million or more in any of the three taxable years immediately preceding the taxable year involved.

(6) The application of this section to taxable years of less than 12 months shall be in accordance with rules adopted by the Department of Revenue. [1973 c.292 §3; 1981 c.678 §5; 1982 s.s.1 c.16 §9; 1983 c.162 §78; 1985 c.603 §3; 1987 c.293 §61a; 1989 c.625 §63; 1995 c.556 §26; 1997 c.839 §57; 2001 c.660 §33; 2017 c.278 §10]

Source: Section 314.525 — Underpayment of estimated tax; interest; nonapplicability of penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 311.651 — OR Code / Title 29 / Chapter 311 / Section 311.651
311.651 Collection of taxes on real property of public entity held under leasehold or other interest less than fee
Status: in_force

(1) As used in this section, “property interest” means a leasehold interest, or other interest or estate less than a fee simple.

(2) Ad valorem property taxes assessed on real property pursuant to ORS 307.060 (Property of the United States held under lease or other interest less than fee) or 307.110 (Public property leased or rented by taxable owner) , in addition to being a lien on the real property under ORS 311.405 (Tax as lien) , are a personal liability of the person whose property interest in the real property gives rise to taxation under ORS 307.060 (Property of the United States held under lease or other interest less than fee) or 307.110 (Public property leased or rented by taxable owner) .

(3) If taxes assessed under ORS 307.060 (Property of the United States held under lease or other interest less than fee) or 307.110 (Public property leased or rented by taxable owner) are not paid before they become delinquent or before the termination of the property interest giving rise to taxation, the county in which the real property is located may, in addition to the remedies provided by statute for the collection of taxes on real property, maintain an action for itself, and for all other municipal corporations, taxing districts or political subdivisions sharing in the taxes, against the person described in subsection (2) of this section for the collection of the taxes, together with interest, penalties, costs and other lawful charges on the taxes.

(4) Intentionally left blank —Ed.

(a) At the time of the commencement of an action for the collection of taxes pursuant to subsection (3) of this section, the county shall have the benefit of all the laws of this state pertaining to provisional remedies against the real and personal property of the person owing the taxes, without the necessity of filing either an affidavit or undertaking, as otherwise provided by statute.

(b) The county clerk of the county in which the action is commenced shall immediately issue writs of attachment on application by the tax collector or the district attorney for the county as plaintiff. The writs shall be directed to the sheriffs of as many counties as the tax collector or the district attorney directs. [2015 c.52 §1]

Note: 311.651 (Collection of taxes on real property of public entity held under leasehold or other interest less than fee) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 311 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 311.651 — Collection of taxes on real property of public entity held under leasehold or other interest less than fee; writs of attachment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 314.115 — OR Code / Title 29 / Chapter 314 / Section 314.115
314.115 Adjustment to correct effect of certain errors
Status: in_force

(1) If a determination is described in ORS 314.125 (When adjustment may be made) and, on the date of the determination, correction of the effect of the error referred to in the applicable provision of ORS 314.125 (When adjustment may be made) is prevented by the operation of any law or rule of law other than ORS 314.105 (Definitions for ORS 314.105 to 314.135) to 314.135 (Computation) and other than ORS 305.150 (Closing agreements) , then the effect of the error shall be corrected by an adjustment made in the amount and in the manner specified in ORS 314.135 (Computation) .

(2) Except in cases described in ORS 314.125 (When adjustment may be made) (3)(b) and (4), an adjustment shall be made under this section only if:

(a) In case the amount of the adjustment would be credited or refunded in the same manner as an overpayment under ORS 314.135 (Computation) , there is adopted in the determination a position maintained by the Department of Revenue; or

(b) In case the amount of the adjustment would be assessed and collected in the same manner as a deficiency under ORS 314.135 (Computation) , there is adopted in the determination a position maintained by the taxpayer with respect to whom the determination is made, and the position maintained by the department in the case described in paragraph (a) of this subsection or maintained by the taxpayer in the case described in this paragraph is inconsistent with the erroneous inclusion, exclusion, omission, allowance, disallowance, recognition, or nonrecognition, as the case may be.

(3) In the case of a determination described in ORS 314.125 (When adjustment may be made) (3)(b) (relating to certain exclusions from income), adjustment shall be made under this section only if assessment of a deficiency for the taxable year in which the item is includable or against the related taxpayer was not barred, by any law or rule of law, at the time the department first maintained, in a notice of deficiency sent pursuant to ORS 305.265 (Deficiency notice) or before the Oregon Tax Court, that the item described in ORS 314.125 (When adjustment may be made) (3)(b) should be included in the gross income of the taxpayer for the taxable year to which the determination relates.

(4) In the case of a determination described in ORS 314.125 (When adjustment may be made) (4) (relating to disallowance of certain deductions and credits), adjustment shall be made under ORS 314.105 (Definitions for ORS 314.105 to 314.135) to 314.135 (Computation) only if credit or refund of the overpayment attributable to the deduction or credit described in ORS 314.125 (When adjustment may be made) that should have been allowed to the taxpayer or related taxpayer was not barred, by any law or rule of law, at the time the taxpayer first maintained before the department or before the Oregon Tax Court, in writing, that the taxpayer was entitled to such deduction or credit for the taxable year to which the determination relates.

(5) In case the amount of the adjustment would be assessed and collected in the same manner as a deficiency (except for cases described in ORS 314.125 (When adjustment may be made) (3)(b)), the adjustment shall not be made with respect to a related taxpayer unless the related taxpayer stands in such relationship to the taxpayer at the time the latter first maintains the inconsistent position in a return, claim for refund, or complaint in the Oregon Tax Court for the taxable year with respect to which the determination is made, or if such position is not so maintained, then at the time of determination. [1971 c.248 §3; 1979 c.689 §24; 1997 c.325 §33; 2005 c.94 §76]

Source: Section 314.115 — Adjustment to correct effect of certain errors; use limited , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 314.033 — OR Code / Title 29 / Chapter 314 / Section 314.033
314.033 Application of federal Tax Reform Act of 1986 (P.L. 99-514)
Status: in_force

(1) For purposes of subsections (2) to (15) of this section, “TRA” means the federal Tax Reform Act of 1986 (P.L. 99-514).

(2) Unless the context requires otherwise, the amendments, repeals and new matter contained in chapter 293, Oregon Laws 1987, apply generally to tax years beginning on or after January 1, 1987, or to transactions occurring on or after January 1, 1987, in tax years beginning on or after January 1, 1987. However, certain changes made by the federal Tax Reform Act of 1986 (P.L. 99-514) and adopted by the amendments to ORS 316.007 (Policy) , 316.012 (Terms have same meaning as in federal laws) , 317.010 (Definitions) , 317.013 (Adoption of parts of Internal Revenue Code and application of federal laws and regulations) and 317.018 (Statement of purpose) by sections 1, 2 and 31 to 33, chapter 293, Oregon Laws 1987, apply for federal tax purposes as follows:

(a) To tax years beginning prior to January 1, 1987;

(b) To transactions occurring before, on or after December 31, 1986, in tax years ending after that date; or

(c) To transactions occurring prior to January 1, 1987, but with tax consequences for federal purposes only for tax years beginning after December 31, 1986.

(3) The changes described in subsection (2)(a) of this section, if otherwise applicable for Oregon tax purposes, shall apply to and are specifically adopted for tax years beginning prior to January 1, 1987.

(4) The changes described in subsection (2)(b) and (c) of this section if otherwise applicable for Oregon tax purposes, shall apply to and are specifically adopted for transactions occurring before, on or after December 31, 1986, in tax years ending after December 31, 1986, or beginning after December 31, 1986, whichever is applicable.

(5) The changes described in subsections (3) and (4) of this section are exemplified by, but are specifically not limited to the following:

(a) The amendments made by section 122 of the TRA (relating to charitable and employee achievement awards) which apply to prizes and awards granted after December 31, 1986.

(b) The amendments by section 123 of the TRA (relating to scholarships and fellowships) which apply to tax years beginning after December 31, 1986, but only in the case of scholarships and fellowships granted after August 16, 1986.

(c) The amendments to the Internal Revenue Code relating to depreciation and the expensing of certain depreciable business assets by sections 201 and 202 of the TRA which apply generally for property placed in service on or after January 1, 1987, in tax years ending on or after that date. However, if an election is made under section 203(a)(1)(B) of the TRA, that election shall be considered to be made for Oregon tax purposes. In addition, the transitional rules contained in sections 203 and 204 of the TRA shall apply for Oregon purposes to the extent they can be made applicable, in the same manner as for federal tax purposes.

(d) Section 611 of the TRA (reducing the dividends received deduction for corporations) which applies to dividends received or accrued after December 31, 1986, in tax years ending after that date. In conjunction with this paragraph, the amendments to ORS 317.267 (Dividends received by corporation from certain other corporations) by chapter 293, Oregon Laws 1987, apply to dividends received or accrued after December 31, 1986, in tax years ending after that date.

(e) Section 1103 of the TRA (relating to the deduction for a spousal IRA), which applies to tax years beginning before, on or after December 31, 1985.

(f) Section 1708(a) of the TRA (relating to Vietnam MIA’s) which applies to tax years beginning after December 31, 1982.

(6) If the TRA allows or requires an adjustment to the federal tax return filed for a tax year beginning prior to January 1, 1987, and such an adjustment is made, the adjustment (if adopted for Oregon tax purposes) shall also be made to the corresponding Oregon return notwithstanding any law or rule to the contrary, in the manner provided under ORS 314.135 (Computation) .

(7) If certain transactions are grandfathered by the TRA or the changes in the federal law made by the TRA are otherwise made inapplicable to those transactions, the same treatment shall be given those transactions for Oregon tax purposes unless otherwise provided under ORS chapter 316, 317, 318 or other law governing the determination of Oregon personal income and Oregon corporate excise and income taxes.

(8) Subsections (2) to (6) of this section do not apply to the amendments to ORS 316.021 and 317.021 by chapter 293, Oregon Laws 1987.

(9) Subsections (2) to (6) of this section do not apply to the amendments to ORS 267.380 (Definitions for ORS 267.380 and 267.385) , 307.380 (Claiming exemption under ORS 307.370) and 310.630 made by sections 65, 66 and 69, chapter 293, Oregon Laws 1987.

(10) The amendments to ORS 310.630 by section 66, chapter 293, Oregon Laws 1987, apply to property taxes billed or rent constituting property taxes paid in calendar years beginning on or after January 1, 1987.

(11) Subsections (2) to (6) of this section do not apply to the amendments creating a new paragraph (c) of subsection (3) of ORS 316.680 (Modification of taxable income) . The amendments to ORS 316.680 (Modification of taxable income) by section 23, chapter 293, Oregon Laws 1987, creating a new paragraph (c) of subsection (3) of ORS 316.680 (Modification of taxable income) apply to tax years beginning on or after January 1, 1986.

(12) ORS 316.588 (When interest on underpayment not imposed) and the amendments to ORS 314.525 (Underpayment of estimated tax) , 316.579 (Amount of estimated tax to be paid with declaration) and 316.587 (Effect of underpayment of estimated tax) by sections 22, 22a and 61a, chapter 293, Oregon Laws 1987, first apply to estimated tax payments due for tax years beginning on or after January 1, 1988.

(13) ORS 316.683 (State exempt-interest dividends) first applies to distributions made by regulated investment companies or fiduciaries, including banks, savings associations or credit unions, to the taxpayer for taxable years of the taxpayer beginning on or after January 1, 1987.

(14) Subsections (2) to (6) of this section do not apply to the amendments to ORS 314.385 (Form of returns) and 314.395 (Time for payment of tax) by sections 59a and 59b, chapter 293, Oregon Laws 1987. The amendments to ORS 314.385 (Form of returns) and 314.395 (Time for payment of tax) by sections 59a and 59b, chapter 293, Oregon Laws 1987, apply to tax years beginning on or after January 1, 1988.

(15) The amendments to ORS 317.476 (Net losses of prior years) by section 45d, chapter 293, Oregon Laws 1987, first apply to losses occurring in tax years beginning on or after January 1, 1987. [Formerly 316.023; 1997 c.99 §17]

Note: 314.033 (Application of federal Tax Reform Act of 1986 (P.L. 99-514)) , 314.035 (Application of Omnibus Budget Reconciliation Act of 1987 (P.L. 100-203), Family Support Act of 1988 (P.L. 100-485) and Technical and Miscellaneous Revenue Act of 1988 (P.L. 100-647)) , 314.037 (Application of P.L. 101-140, Omnibus Budget Reconciliation Act of 1989 (P.L. 101-239) and Omnibus Budget Reconciliation Act of 1991 (P.L. 101-508)) , 314.039 (Application of P.L. 102-2, Comprehensive National Energy Policy Act of 1992 (P.L. 102-486), Unemployment Compensation Amendments of 1992 (P.L. 102-318), Tax Extension Act of 1991 (P.L. 102-227) and Emergency Unemployment Compensation Act of 1991 (P.L. 102-164)) and 314.041 (Application of Revenue Reconciliation Act of 1993 (P.L. 103-66), the Uruguay Round Agreements Act (P.L. 103-465) and P.L. 104-7) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Note: Legislative Counsel has substituted “chapter 293, Oregon Laws 1987,” for the words “this Act” in sections 71, 72 and 73, chapter 293, Oregon Laws 1987, compiled as 316.023 and renumbered 314.033 (Application of federal Tax Reform Act of 1986 (P.L. 99-514)) in 1993. Specific ORS references have not been substituted, pursuant to 173.160 (Powers and duties of Legislative Counsel in preparing editions for publication) . These sections may be determined by referring to the 1987 Comparative Section Table located in Volume 22 of ORS.

Source: Section 314.033 — Application of federal Tax Reform Act of 1986 (P.L. 99-514) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 323.235 — OR Code / Title 29 / Chapter 323 / Section 323.235
323.235 Subpoenas
Status: in_force

(1) The Department of Revenue shall have authority, by order or subpoena to be served with the same force and effect and in the same manner that a subpoena is served in a civil action in the circuit court, or the Oregon Tax Court, to require the production at any time and place it may designate of any books, papers, accounts or other information necessary to the carrying out of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) , and may require the attendance of any person having knowledge in the premises, and may take testimony and require proof material for the information, with power to administer oaths to such person.

(2) If any person fails to comply with any subpoena or order of the department or produce or permit the examination or inspection of any books, papers, records and equipment pertinent to any investigation or inquiry under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) , or to testify to any matter regarding which the person may be lawfully interrogated, the department may apply to the Oregon Tax Court or to the circuit court of the county in which the person resides or where the person may be found for an order to the person to attend and testify, or otherwise to comply with the demand or request of the department. The application to the court shall be by ex parte motion upon which the court shall make an order requiring the person against whom it is directed to comply with the request on demand of the department within 10 days after the service of the order, or such further time as the court may grant, or to justify the failure within that time. The order shall be served upon the person to whom it is directed in the manner required by this state for service of process, which service shall be required to confer jurisdiction upon the court. Failure to obey any order issued by the court under this section is contempt of court. The remedy provided by this section shall be in addition to other remedies, civil or criminal, existing under the tax laws or other laws of this state. [1965 c.525 §60]

Source: Section 323.235 — Subpoenas; enforcement , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 317.304 — OR Code / Title 29 / Chapter 317 / Section 317.304
317.304 Addition for unused qualified business credits
Status: in_force

There shall be added to federal taxable income the amount taken as a deduction on the taxpayer’s federal return for unused qualified business credits under section 196 of the Internal Revenue Code. [1995 c.556 §16]

Source: Section 317.304 — Addition for unused qualified business credits , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 307.531 — OR Code / Title 29 / Chapter 307 / Section 307.531
307.531 Termination of exemption without notice
Status: in_force

(1) If, after application has been approved under ORS 307.527 (Ordinance or resolution approving or disapproving application) , a declaration as defined in ORS 100.005 (Definitions) with respect to the property is presented to the county assessor or tax collector for approval under ORS 100.110 (Approval of declaration, supplemental declaration or amendment required) , or if the governing body should file its termination findings with the county assessor pursuant to ORS 307.529 (Notice of proposed termination of exemption) :

(a) The exemption granted the housing unit or portion under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) shall terminate immediately, without right of notice or appeal;

(b) The property or a portion of the property shall be assessed and taxed as other property similarly situated is assessed and taxed; and

(c) Notwithstanding ORS 311.235 (Bona fide purchaser) , there shall be added to the general property tax roll for the tax year next following the presentation or discovery, to be collected and distributed in the same manner as other real property tax, an amount equal to the difference between the taxes assessed against the property and the taxes that would have been assessed against the property had it not been exempt under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) for each of the years, not to exceed the last 10 years, during which the property was exempt from taxation under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) .

(2) If, at the time of presentation or discovery, the property is no longer exempt, additional taxes shall be collected as provided in this section, but the number of years for which the additional taxes shall be collected shall be reduced by one year for each year that has elapsed since the year the property was last granted exemption beginning with the oldest year for which additional taxes are due.

(3) The assessment and tax rolls shall show potential additional tax liability for each property granted exemption under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) .

(4) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [1989 c.803 §9; 1991 c.459 §66; 1991 c.930 §8]

Source: Section 307.531 — Termination of exemption without notice; grounds; additional taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.665 — OR Code / Title 29 / Chapter 305 / Section 305.665
305.665 Appointment of consultants from political subdivisions imposing taxes having multistate impact
Status: in_force

The Governor of Oregon shall appoint one person from the City of Portland, and from time to time one person from any other municipality or political subdivision imposing any tax defined in Article II of the Multistate Tax Compact, to consult regularly with the Director of the Department of Revenue of Oregon, or the alternate of the director, in accordance with Article VI, section 1 (b) of the compact. [1967 c.242 §4]

Source: Section 305.665 — Appointment of consultants from political subdivisions imposing taxes having multistate impact , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 321.219 — OR Code / Title 29 / Chapter 321 / Section 321.219
321.219 Appeal of certified specially assessed values
Status: in_force

(1) At any time following certification of the specially assessed values under ORS 321.216 (Certified specially assessed values) and before July 1 of the tax year, five or more taxpayers owning in the aggregate not less than five percent of the total forestland in a single land market area may appeal any or all of the specially assessed values so certified.

(2) Appeals under this section shall be made to the Oregon Tax Court by filing a joint petition with the tax court in the manner provided for appeals from orders of the county property value appeals boards. The petition shall designate one of the taxpayers as the representative of all of the taxpayers, and all proceedings before the tax court and any appeal from its determination shall be conducted procedurally as though the designated representative were the only petitioner.

(3) Notice of the appeal shall be made in the manner prescribed by the Department of Revenue by rule. The notice shall designate the specially assessed values appealed and include a statement of the provisions of subsections (4) and (5) of this section.

(4) Unless an appeal is resolved prior to September 15 of the tax year and results in a change in a specially assessed value that was certified under ORS 321.216 (Certified specially assessed values) , then notwithstanding the appeal of a certified specially assessed value, the certified specially assessed values shall be entered on the assessment and tax roll for the year and the property taxes for the tax year shall be imposed on those values.

(5) If a decision by the tax court, or by the Oregon Supreme Court following an appeal of a tax court decision:

(a) Results in a decrease in a specially assessed value certified under ORS 321.216 (Certified specially assessed values) , any refund of tax arising as a result of the decision shall be made by reducing the tax imposed on forestland affected by the decision in the first tax year following the decision.

(b) Results in an increase in a specially assessed value certified under ORS 321.216 (Certified specially assessed values) , any additional taxes becoming due shall be payable without interest if paid prior to the 16th day of the month following the month in which the final order of the court is issued. If the additional taxes are not paid within this period, the additional taxes shall thereafter be considered delinquent and shall bear interest at the rate provided in ORS 311.505 (Due dates) . [2001 c.860 §19; 2011 c.204 §11; 2023 c.29 §38]

Note: The amendments to 321.219 (Appeal of certified specially assessed values) by section 38, 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.

321.219 (Appeal of certified specially assessed values) . (1) At any time following certification of the specially assessed values under ORS 321.216 (Certified specially assessed values) and before July 1 of the tax year, five or more taxpayers owning in the aggregate not less than five percent of the total forestland in a single land market area may appeal any or all of the specially assessed values so certified.

(2) Appeals under this section shall be made to the Oregon Tax Court by filing a joint petition with the tax court in the manner provided for appeals from orders of the county boards of property tax appeals. The petition shall designate one of the taxpayers as the representative of all of the taxpayers, and all proceedings before the tax court and any appeal from its determination shall be conducted procedurally as though the designated representative were the only petitioner.

(3) Notice of the appeal shall be made in the manner prescribed by the Department of Revenue by rule. The notice shall designate the specially assessed values appealed and include a statement of the provisions of subsections (4) and (5) of this section.

(4) Unless an appeal is resolved prior to September 15 of the tax year and results in a change in a specially assessed value that was certified under ORS 321.216 (Certified specially assessed values) , then notwithstanding the appeal of a certified specially assessed value, the certified specially assessed values shall be entered on the assessment and tax roll for the year and the property taxes for the tax year shall be imposed on those values.

(5) If a decision by the tax court, or by the Oregon Supreme Court following an appeal of a tax court decision:

(a) Results in a decrease in a specially assessed value certified under ORS 321.216 (Certified specially assessed values) , any refund of tax arising as a result of the decision shall be made by reducing the tax imposed on forestland affected by the decision in the first tax year following the decision.

(b) Results in an increase in a specially assessed value certified under ORS 321.216 (Certified specially assessed values) , any additional taxes becoming due shall be payable without interest if paid prior to the 16th day of the month following the month in which the final order of the court is issued. If the additional taxes are not paid within this period, the additional taxes shall thereafter be considered delinquent and shall bear interest at the rate provided in ORS 311.505 (Due dates) .

Source: Section 321.219 — Appeal of certified specially assessed values; notice; effect of decision modifying values; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 317.092 — OR Code / Title 29 / Chapter 317 / Section 317.092
317.092 Exemption of payments to tenant of manufactured dwelling park 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 §14]

Source: Section 317.092 — Exemption of payments to tenant of manufactured dwelling park upon termination of rental agreement , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 308a.412 — OR Code / Title 29 / Chapter 308a / Section 308a.412
308A.412 Plan submission and review
Status: in_force

(1) An owner of land described in ORS 308A.415 (Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment) that seeks special assessment under ORS 308A.403 (Legislative intent) to 308A.430 (Disqualification from special assessment) shall first submit a proposed wildlife habitat conservation and management plan to the State Department of Fish and Wildlife for review.

(2) The department shall review each submitted plan for compliance with the standards set forth in the rules adopted pursuant to ORS 308A.409 (Wildlife habitat conservation and management plans) (1).

(3) Upon completing a review of a proposed plan and determining that the plan is in compliance with the standards set forth in the rules adopted pursuant to ORS 308A.409 (Wildlife habitat conservation and management plans) (1), the department shall issue to the landowner a written declaration that the land is subject to a wildlife habitat conservation and management plan approved by the department.

(4) The State Fish and Wildlife Commission may by rule:

(a) Establish a limit on the number of plans that may be approved in each calendar year.

(b) Delegate technical assistance, plan review and inspection of lands to cooperating agencies.

(5) For any calendar year, the department may specify priorities for plan approval based on regional conservation needs, priority habitat types or parcel characteristics and functionality. [2003 c.539 §6; 2023 c.409 §2]

Source: Section 308A.412 — Plan submission and review; limitation on approval; rules; priorities for plan approval , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 323.401 — OR Code / Title 29 / Chapter 323 / Section 323.401
323.401 Refund agreement with governing body of Indian reservation
Status: in_force

(1) The Department of Revenue is authorized to enter into a cigarette tax refund agreement with the governing body of any Indian reservation in Oregon. The agreement may provide for a mutually agreed upon amount as a refund to the governing body of any cigarette tax prepaid on sales of cigarettes to Indians upon the reservation and paid into the State Treasury. This provision is in addition to other laws allowing tax refunds.

(2) There is continuously appropriated to the Department of Revenue from the suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) and 323.455 (Distribution of certain cigarette tax revenues) , the amounts necessary to make the refunds provided by subsection (1) of this section. [1979 c.581 §§1,2,3; 1987 c.758 §13; 2003 c.804 §25]

Source: Section 323.401 — Refund agreement with governing body of Indian reservation; appropriation for refunds , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 311.750 — OR Code / Title 29 / Chapter 311 / Section 311.750
311.750 Qualifications
Status: in_force

In order to qualify for tax deferral under ORS 311.740 (Definitions for ORS 311.740 to 311.780) to 311.780 (Payment of tax deferred amounts to county by state) , the property must meet all of the following requirements when the claim is filed and each year thereafter so long as the payment of taxes by the taxpayer is deferred:

(1) The property must be located in a disaster area.

(2) If the taxpayer is not the owner of the land, the taxpayer shall obtain written approval from the owner of the land to defer the taxes on the land under ORS 311.740 (Definitions for ORS 311.740 to 311.780) to 311.780 (Payment of tax deferred amounts to county by state) .

(3) Property must be land as defined in ORS 311.740 (Definitions for ORS 311.740 to 311.780) . [1977 c.695 §3]

Source: Section 311.750 — Qualifications , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 305.587 — OR Code / Title 29 / Chapter 305 / Section 305.587
305.587 Tax court findings
Status: in_force

(1) If, in a proceeding commenced under ORS 305.583 (Interested taxpayer petitions for certain determinations) , the regular division of the Oregon Tax Court finds that a challenged tax, fee, charge or assessment is subject to the limits of section 11 or 11b, Article XI of the Oregon Constitution, the tax court may:

(a) Order the government unit to make refunds to petitioners of any part of the challenged tax, fee, charge or assessment imposed on or after the date that is 90 days before the date the petition was filed and that was collected in excess of the limits of section 11 or 11b, Article XI of the Oregon Constitution. The tax court may not order refunds if the government unit previously had obtained a judgment of the tax court or the Oregon Supreme Court under ORS 305.589 (Judicial declarations) , that the tax, fee, charge or assessment in question was not subject to the limits of section 11 or 11b, Article XI of the Oregon Constitution.

(b) Order such other relief as it considers appropriate, including cancellation of taxes imposed but not collected, but such relief shall have prospective effect only. In cases involving local government units, a copy of the tax court’s order shall be served upon the assessor of the county or counties in which the local government unit is located at the same time the order is served upon the parties.

(2) If the tax court orders a unit of government to make refunds of any tax, fee, charge or assessment that was imposed and collected in excess of the limits of section 11 or 11b, Article XI of the Oregon Constitution, the government unit shall do so out of the resources of the government unit. No refund so ordered shall be paid from the unsegregated tax collections account. The assessor shall not be required to recompute the amount of tax due from any property or property owner with respect to the tax, fee, charge or assessment that is the subject of the order for any tax year for which a tax statement has been delivered under ORS 311.250 (Tax statements) .

(3) If, in a proceeding commenced under ORS 305.585 (Local government petitions concerning taxes of another local government under 1990 Measure 5) , the tax court finds that a tax, fee, charge or assessment is not subject to the limits of section 11 or 11b, Article XI of the Oregon Constitution, the tax court may order such relief as it considers appropriate, but such relief shall have prospective effect only. In cases involving local government units, a copy of the tax court’s order shall be served upon the assessor of the county or counties in which the local government unit is located at the same time the order is served upon the parties. The assessor shall not be required to recompute the amount of tax due from any property or property owner with respect to the tax, fee, charge or assessment that is the subject of the order for any tax year for which a tax statement has been delivered under ORS 311.250 (Tax statements) .

(4) For purposes of this section, taxes, fees, charges or assessments are deemed imposed when the statement or bill for the taxes, fees, charges or assessments is mailed.

(5) In the case of a question concerning the authorized uses of the proceeds of bonded indebtedness, the tax court shall construe the provisions of the measure authorizing the bonded indebtedness and the use of the proceeds liberally to allow the government unit to provide the facilities or services approved by the voters.

(6) If, in a proceeding commenced under ORS 305.583 (Interested taxpayer petitions for certain determinations) , the regular division of the tax court finds that a use of the proceeds of bonded indebtedness is not authorized by the applicable law, the tax court may prohibit the expenditure or proceed in accordance with ORS 305.586 (Legislative findings) . [1991 c.459 §26b; 1993 c.270 §20; 1997 c.541 §84; 1999 c.340 §11; 2003 c.195 §21]

Source: Section 305.587 — Tax court findings; orders; refunds; bond measure construction; other relief , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 315.603 — OR Code / Title 29 / Chapter 315 / Section 315.603
315.603 Tax credit limit for biennium
Status: in_force

The total amount of potential tax credits allowed under ORS 315.593 (Short line railroad rehabilitation projects) at the time of preliminary certification under ORS 315.595 (Preliminary certification) may not exceed $4 million for any biennium. [2019 c.579 §13]

Source: Section 315.603 — Tax credit limit for biennium , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 305.452 — OR Code / Title 29 / Chapter 305 / Section 305.452
305.452 Election and term of judge
Status: in_force

(1) The judge of the tax court shall be elected by the electors of the state for a term of six years, in the manner provided in ORS chapter 249.

(2) In the event of a vacancy in the office of judge, the vacancy shall be filled by an appointment made by the Governor. The Governor may request the governors of the Oregon State Bar to submit to the Governor the names of five or more eligible persons deemed by them to be particularly experienced in the field of tax law, as an aid to the Governor in making the appointment. [1961 c.533 §§2,3(2); 1979 c.190 §412]

Source: Section 305.452 — Election and term of judge; vacancy; recommendation of appointees to fill vacancy , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.391 — OR Code / Title 29 / Chapter 307 / Section 307.391
307.391 Field burning smoke management equipment
Status: in_force

Radio communications equipment, meteorological equipment or other tangible personal property used in connection with the operation of the field burning smoke management program established under ORS 468A.555 (Policy to reduce open field burning) to 468A.620 (Experimental field sanitization) and 468A.992 (Civil penalties for open field burning violations) is exempt from ad valorem property taxation. [2001 c.753 §18]

Source: Section 307.391 — Field burning smoke management equipment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 320.303 — OR Code / Title 29 / Chapter 320 / Section 320.303
320.303 Invoice to be provided upon payment of tax
Status: in_force

(1) A transient lodging tax collector shall, upon payment, provide to the person that pays the consideration charged for occupancy of transient lodging an invoice, receipt or other similar document that clearly sets forth the sum of all transient lodging taxes charged for the occupancy of the transient lodging.

(2) The invoice, receipt or other similar document may be in any form that the transient lodging tax collector uses in the ordinary course of business. [2021 c.156 §2]

Source: Section 320.303 — Invoice to be provided upon payment of tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 317a.116 — OR Code / Title 29 / Chapter 317a / Section 317a.116
317A.116 Corporate activity tax imposed on commercial activity
Status: in_force

(1) A corporate activity tax is imposed on each person with taxable commercial activity for the privilege of doing business in this state. The tax is imposed upon persons with substantial nexus with this state. The tax imposed under this section is not a transactional tax and is not subject to the Interstate Income Act of 1959 (P.L. 86-272). The tax imposed under this section is in addition to any other taxes or fees imposed under the tax laws of this state. The tax imposed under this section is imposed on the person with the commercial activity and is not a tax imposed directly on a purchaser. The tax imposed under this section is an annual privilege tax for the tax year and shall be remitted quarterly to the Department of Revenue. A taxpayer is subject to the annual corporate activity tax for doing business during any portion of such tax year.

(2) Returns and allowances, as those terms are applicable to section 448 of the Internal Revenue Code, are allowed as an offset against commercial activity in the tax year that the returns or allowances are made.

(3) A person has substantial nexus with this state if any of the following applies. The person:

(a) Owns or uses a part or all of its capital in this state.

(b) Holds a certificate of existence or authorization issued by the Secretary of State authorizing the person to do business in this state.

(c) Has bright-line presence in this state.

(d) Otherwise has nexus with this state to an extent that the person can be required to remit the tax imposed under ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted) under the United States Constitution.

(4) A person has bright-line presence in this state for the tax year if any of the following applies. The person:

(a) Owns at any time during the tax year property in this state with an aggregate value of at least $50,000. For purposes of this paragraph, owned property is valued at original cost and rented property is valued at eight times the net annual rental charge.

(b) Has during the tax year payroll in this state of at least $50,000. Payroll in this state includes the following:

(A) Any amount subject to withholding by the person under ORS 316.167 (Withholding of tax required) and 316.172 (Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers) ;

(B) Any other amount the person pays as compensation to an individual under the supervision or control of the person for work done in this state; and

(C) Any amount the person pays for services performed in this state on the person’s behalf by another.

(c) Has during the tax year commercial activity, sourced to this state under ORS 317A.128 (Sourcing of commercial activity) , of at least $750,000.

(d) Has at any time during the tax year within this state at least 25 percent of the person’s total property, total payroll or total commercial activity.

(e) Is a resident of this state or is domiciled in this state for corporate, commercial or other business purposes.

(5) Notwithstanding subsection (1) of this section, a vehicle dealer may collect from the purchaser of a motor vehicle the estimated portion of the tax imposed under this section that is attributable to commercial activity from the sale or lease of the vehicle. [2019 c.122 §63; 2019 c.579 §52; 2020 s.s.1 c.2 §3; 2021 c.572 §4]

Source: Section 317A.116 — Corporate activity tax imposed on commercial activity , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 316.737 — OR Code / Title 29 / Chapter 316 / Section 316.737
316.737 Amount specially taxed under federal law to be included in computation of state taxable income
Status: in_force

If a taxpayer has taken a deduction to arrive at federal taxable income for the purpose of having that income taxed in a manner different from the taxation of federal taxable income, the amount which was deducted and specially taxed shall be added to federal taxable income in the computation of state taxable income. However, if any portion of the amount added was treated as capital gain in arriving at federal taxable income, that portion shall be treated as capital gain in the computation of state taxable income. [1983 c.162 §76; 1987 c.293 §27]

Source: Section 316.737 — Amount specially taxed under federal law to be included in computation of state taxable income , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 306.805 — OR Code / Title 29 / Chapter 306 / Section 306.805
306.805 Service of orders of department
Status: in_force

(1) Orders of the Department of Revenue in property tax cases shall be served by mailing a copy by certified mail to each taxpayer directly affected, or to the attorney or authorized representative of the taxpayer, except that whenever the number of taxpayers whose property is affected by such order exceeds three, the department may, in its discretion, give notice of the order in either of the following ways:

(a) Mail to each taxpayer a notice of the order, which notice shall contain a general statement as to the effect of the order, the classes or types of property affected and a description of the general area affected, as provided by ORS 308.240 (Description of real property) ; or

(b) Cause a notice of the order as described in paragraph (a) of this subsection to be published in some newspaper of general circulation in the county in which the property is located, in two consecutive weekly publications, the first publication to be made within 10 days of the date of the order. Publication shall be deemed complete five days after the last publication and shall be sufficient service of the order on each and every person whose property is affected. Any period of time within which such person may appeal from the order shall commence running on the day following the completion of publication.

(2) All other orders of the department shall be served by mailing a certified copy to the taxpayer, executor or other person or persons directly affected by the order, or to the attorney or authorized representative of the taxpayer, executor or other affected person. [Formerly 306.235; 1977 c.870 §34; 1995 c.293 §2]

Source: Section 306.805 — Service of orders of department , https://www.­oregonlegislature.­gov/bills_laws/ors/ors306.­html (accessed May 26, 2025).
ORS § 316.287 — OR Code / Title 29 / Chapter 316 / Section 316.287
316.287 “Fiduciary adjustment” defined
Status: in_force

(1) The “fiduciary adjustment” is the net amount of the modifications to federal taxable income described in this chapter ( ORS 316.697 (Fiduciary adjustment) being applicable if the estate or trust is a beneficiary of another estate or trust) that relates to its items of income or deduction of an estate or trust.

(2) The respective shares of an estate or trust and its beneficiaries (including, solely for the purpose of this allocation, nonresident beneficiaries) in the fiduciary adjustment shall be in proportion to their respective shares of federal distributable net income of the estate or trust. If the estate or trust has no federal distributable net income for the taxable year, the share of each beneficiary in the fiduciary adjustment shall be in proportion to the share of the estate or trust income of the beneficiary for such year, under state law or the terms of the instrument, that is required to be distributed currently and any other amounts of such income distributed in such year. Any balance of the fiduciary adjustment shall be allocated to the estate or trust.

(3) The Department of Revenue may by rule authorize the use of such other methods of determining to whom the items comprising the fiduciary adjustment shall be attributed, as may be appropriate and equitable, on such terms and conditions as the department may require. [1969 c.493 §44; 1975 c.705 §6; 2009 c.33 §21]

Source: Section 316.287 — “Fiduciary adjustment” defined; shares proportioned; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 321.848 — OR Code / Title 29 / Chapter 321 / Section 321.848
321.848 Disqualification
Status: in_force

ORS 308A.700 (Definitions for ORS 308A.700 to 308A.733) to 308A.733 (Withdrawal of change of special assessment application) apply whenever land designated as forestland as a result of an application being filed therefor 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) thereafter becomes disqualified. [Formerly 321.825]

Source: Section 321.848 — Disqualification , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 315.529 — OR Code / Title 29 / Chapter 315 / Section 315.529
315.529 Definitions
Status: in_force

As used in ORS 285C.650 (Certification as qualified equity investment) , 285C.653 (Tax credit utilization limit per tax year) , 285C.656 (Suspension or revocation of certificate) and 315.529 (Definitions) to 315.536 (Transferability of credit) :

(1) “Credit allowance date” means, with respect to any qualified equity investment:

(a) The date on which the investment is initially made; and

(b) Each of the six yearly anniversary dates after that initial date.

(2) “Long-term debt security” means any debt instrument issued by a qualified community development entity, at par value or at a premium, with an original maturity date of at least seven years from the date of its issuance, with no acceleration of repayment, amortization or prepayment features prior to its original maturity date.

(3) “Purchase price” means the amount of cash paid to a qualified community development entity for a qualified equity investment.

(4) “Qualified active low-income community business” has the meaning given that term in section 45D of the Internal Revenue Code. “Qualified active low-income community business” does not include a business that derives or projects to derive 15 percent or more of its annual revenue from the rental or sale of real estate, unless the business is controlled by, or under common control with, another business that:

(a) Does not derive or project to derive 15 percent or more of its annual gross revenues from the rental or sale of real estate; and

(b) Is the primary tenant of real estate leased from the controlled business.

(5) “Qualified community development entity” has the meaning given that term in section 45D of the Internal Revenue Code, provided that the entity has entered into, or is controlled by an entity that has entered into, an allocation agreement with the Community Development Financial Institutions Fund of the United States Department of the Treasury with respect to credits authorized by section 45D of the Internal Revenue Code, and the State of Oregon is included within the service area set forth in the allocation agreement.

(6) “Qualified equity investment” means any equity investment in, or long-term debt security issued by, a qualified community development entity, that:

(a) Is acquired at its original issuance solely in exchange for cash after July 1, 2012, unless it was a qualified equity investment in the hands of a prior holder; and

(b) Has at least 85 percent of its cash purchase price used by the issuer to make qualified low-income community investments in qualified active low-income community businesses located in this state.

(7) “Qualified low-income community investment” means any capital or equity investment in, or loan to, any qualified active low-income community business made after July 1, 2012. [2011 c.732 §2]

Note: See note under 315.526 (Short title) .

Source: Section 315.529 — Definitions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 316.573 — OR Code / Title 29 / Chapter 316 / Section 316.573
316.573 When individual not required to file declaration
Status: in_force

(1) An individual need not file a declaration of estimated tax required by ORS 316.563 (When declaration of estimated tax required) (1), if:

(a) The estimated gross income of the individual from farming or fishing, including oyster farming, for the taxable year is at least two-thirds of the total estimated gross income from all sources for the taxable year; or

(b) The gross income of the individual from farming or fishing, including oyster farming, shown on the return of the individual in the preceding taxable year is at least two-thirds of the total gross income from all sources shown on such return.

(2) For purposes of computing gross income under this section, an individual who is a stockholder of one or more electing small business corporations for federal income tax purposes shall consider his or her share of the gross income of the electing small business corporation as his or her individual income. The electing small business corporation gross income shall be classed as farming, fishing, nonfarming or nonfishing as the case may be in carrying out the provisions of this section. [1980 c.7 §12]

Source: Section 316.573 — When individual not required to file declaration , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 315.047 — OR Code / Title 29 / Chapter 315 / Section 315.047
315.047 List of tax credits with revenue impact in excess of projection
Status: in_force

(1) Prior to the beginning of each odd-numbered year regular session, the Legislative Revenue Officer shall prepare a list of all tax credits that have revenue impact, for the most recent tax year for which sufficient information exists to make a determination, that exceeds the revenue impact projected in the most recent revenue impact statement prepared under ORS 173.025 (Preparation of fiscal impact and revenue impact statements for legislation affecting state or local governments) for the measure enacting or amending the tax credit provision. The Legislative Revenue Officer shall submit the list with the report required under ORS 315.051 (Report by Legislative Revenue Officer) .

(2) The Legislative Revenue Officer shall identify those credits under subsection (1) of this section:

(a) For which the revenue impact exceeds the projected revenue impact by at least 10 percent; and

(b) That may be claimed in tax years beginning on or after January 1 of the next even year.

(3) During the odd-numbered year regular session, a legislative committee related to revenue shall consider all tax credits that are identified under subsection (2) of this section at a public hearing conducted by the committee. [2015 c.641 §3]

Note: 315.047 (List of tax credits with revenue impact in excess of projection) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 315 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 315.047 — List of tax credits with revenue impact in excess of projection , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 307.687 — OR Code / Title 29 / Chapter 307 / Section 307.687
307.687 Review of denial of application
Status: in_force

(1) Review of a denial of an application under ORS 307.674 (Application, approval and denial procedures) shall be as provided by ORS 34.010 (Former writ of certiorari as writ of review) to 34.100 (Power of court on review) .

(2) Upon termination of an exemption, the county officials having possession of the assessment and tax rolls shall correct the rolls in the manner provided for omitted property under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) to provide for the assessment and taxation of any property for which exemption was terminated by the city or by a court, in accordance with the finding of the city or the court as to the year in which the exemption is first to be terminated. The county assessor shall make such valuation of the property as shall be necessary to permit such correction of the rolls. The owner may appeal any such valuation in the same manner as provided for appeals under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) .

(3) Unless the exemption is terminated pursuant to ORS 307.684 (Immediate termination of exemption) , where there has been a failure to comply with ORS 307.681 (Termination of exemption for failure to meet requirements) , the property shall become taxable beginning July 1 of the tax year in which the noncompliance first occurred. Any additional taxes becoming due shall be payable without interest if paid in the period prior to the 16th day of the month next following the month of correction. If not paid within such period, the additional taxes shall be delinquent on the date they would normally have become delinquent if timely extended on the roll or rolls in the year or years for which the correction was made. [Formerly 458.060]

Source: Section 307.687 — Review of denial of application; procedures following termination of exemption; correction of tax roll; additional taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.690 — OR Code / Title 29 / Chapter 305 / Section 305.690
305.690 Definitions for ORS 305.690 to 305.753
Status: in_force

As used in ORS 305.690 (Definitions for ORS 305.690 to 305.753) to 305.753 (State Treasurer may solicit donations to eligible entities) , unless the context otherwise requires:

(1) “Commission” means the Oregon Charitable Checkoff Commission.

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

(3) “Internal Revenue Code” means the federal Internal Revenue Code as amended and in effect on December 31, 2022. [1989 c.987 §2; 1993 c.726 §6; 1995 c.556 §32; 1997 c.839 §43; 1999 c.90 §30; 2001 c.660 §25; 2003 c.77 §3; 2005 c.832 §15; 2007 c.614 §3; 2007 c.822 §1; 2008 c.45 §3; 2009 c.5 §13; 2009 c.909 §13; 2010 c.82 §13; 2011 c.7 §13; 2012 c.31 §13; 2013 c.377 §13; 2014 c.52 §13; 2015 c.442 §13; 2016 c.33 §14; 2017 c.527 §15; 2018 c.101 §15; 2019 c.319 §15; 2021 c.8 §1; 2021 c.456 §16a; 2022 c.83 §16; 2023 c.171 §16]

Source: Section 305.690 — Definitions for ORS 305.690 to 305.753 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 323.106 — OR Code / Title 29 / Chapter 323 / Section 323.106
323.106 Certification of intent to comply with reporting, recordkeeping and directory participation requirements
Status: in_force

A person who files an application for a distributor’s license under ORS 323.105 (Distributor’s license) shall include with the application a written statement certifying that the person will comply with the provisions of ORS 180.435 (Distributor obligations) and 180.440 (Prohibited conduct) . [2003 c.801 §14]

Source: Section 323.106 — Certification of intent to comply with reporting, recordkeeping and directory participation requirements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 311.641 — OR Code / Title 29 / Chapter 311 / Section 311.641
311.641 Bona fide purchaser of business personal property
Status: in_force

(1) For purposes of this section, a bona fide purchaser is a person that purchases business personal property:

(a) In good faith;

(b) For value;

(c) In an arm’s-length transaction; and

(d) Without notice of delinquent property taxes on the property, as described in subsection (2) of this section.

(2) A person purchases property without notice of delinquent property taxes on the property if, as of the date of the purchase transaction, the person:

(a) Does not have actual notice of the taxes, from the disclosure notice required under ORS 311.639 (Seller of business personal property to provide purchaser with property tax disclosure notice) or otherwise;

(b) Has completed reasonable diligence with respect to:

(A) The information included on the disclosure notice required under ORS 311.639 (Seller of business personal property to provide purchaser with property tax disclosure notice) , or can attest that the seller failed to provide the disclosure notice; and

(B) Any other relevant facts that the person knew or should have known about the transaction;

(c) Has searched and found no warrant for delinquent property taxes on the property recorded in the County Clerk Lien Record of the county in which the property is located at the time of the purchase transaction or of any other county in which the person, at the time of the purchase transaction, knew or should have known the property was previously located; and

(d) Has searched the Secretary of State’s Uniform Commercial Code system within three business days before the date of the purchase transaction and found no unsatisfied warrant for delinquent property taxes on the property, as evidenced by a screen printout of the search results.

(3) For purposes of ORS 311.635 (Execution) , a bona fide purchaser is not liable for property taxes that were delinquent on the date of the purchase transaction in which the bona fide purchaser acquired the business personal property or for interest or fees related to the delinquent property taxes.

(4) Intentionally left blank —Ed.

(a) Upon receipt of sufficient information to determine that a purchaser of business personal property on which delinquent property taxes are outstanding is a bona fide purchaser, a tax collector shall release the lien for the taxes with respect to the property that was the subject of the purchase transaction.

(b) The release of the lien does not affect:

(A) The personal liability of the owner, or person in possession or control of the property, at the time the property was assessed, arising under ORS 311.455 (Tax on personal property as debt) .

(B) The lien on property, other than the property that was the subject of the purchase transaction, arising under ORS 311.405 (Tax as lien) (3). [2015 c.444 §6]

Source: Section 311.641 — Bona fide purchaser of business personal property; release of lien , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 323.255 — OR Code / Title 29 / Chapter 323 / Section 323.255
323.255 Rewards for information
Status: in_force

The Department of Revenue may pay rewards to persons, other than officers or employees of the department, furnishing information that leads to the recovery of tax from other persons guilty of violating the provisions of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) . Such rewards shall not exceed 10 percent of the net amount of tax, penalty and interest recovered by suit or otherwise and shall be paid only in cases where such evasions of tax would not be disclosed by the audit of reports or from other information available to the department. [1965 c.525 §64]

Source: Section 323.255 — Rewards for information , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 314.727 — OR Code / Title 29 / Chapter 314 / Section 314.727
314.727 Disclosure of partnership items to partner
Status: in_force

The Department of Revenue may disclose to a partner of a partnership those items of partnership gain, loss or other particulars relating to the partnership that are necessary to determine or administer the tax imposed by ORS chapter 316, 317 or 318 if the department considers the disclosure necessary to facilitate the audit of the partner’s income or excise tax return. [1997 c.100 §5]

Source: Section 314.727 — Disclosure of partnership items to partner , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 317.019 — OR Code / Title 29 / Chapter 317 / Section 317.019
317.019 Application of Payment-in-kind Tax Treatment Act of 1983
Status: in_force

The Payment-in-kind Tax Treatment Act of 1983 (P.L. 98-4, as amended by section 1061 of P.L. 98-369) shall apply in deriving Oregon taxable income under this chapter, notwithstanding that the Act is not part of the Internal Revenue Code. [1985 c.802 §44]

Source: Section 317.019 — Application of Payment-in-kind Tax Treatment Act of 1983 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 317.112 — OR Code / Title 29 / Chapter 317 / Section 317.112
317.112 Energy conservation loans to residential fuel oil customers or wood heating residents
Status: in_force

(1) A credit against taxes otherwise due under this chapter for the taxable year shall be allowed to a commercial lending institution in an amount equal to the difference between:

(a) The amount of finance charge charged during the taxable year including interest on the loan and interest on any loan fee financed at an annual rate of six and one-half percent, by the lending institution to a dwelling owner who is or who rents to a residential fuel oil customer, or who is or who rents to a wood heating resident for the purpose of financing energy conservation measures; and

(b) The amount of finance charge that would have been charged during the taxable year, including interest on the loan and interest on any loan fee financed by the lending institution for the loan for energy conservation measures at an annual rate that is the lesser of the following:

(A) The annual rate charged by the commercial lending institution for nonsubsidized loans made under like terms and conditions at the time the loan for energy conservation measures is made; or

(B) An upper limit established by rule by the Director of the State Department of Energy.

(2) Any tax credit otherwise allowable under this section that is not used by the taxpayer in a particular year may be carried forward and offset against the taxpayer’s tax liability for the next succeeding tax year. Any credit remaining unused in the next succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise until the 15th succeeding tax year. The credit may not be carried forward beyond the 15th succeeding tax year.

(3) In order to be eligible for the tax credit allowed under subsection (1) of this section, the loan shall:

(a) Be made only to an owner of an oil-heated or wood-heated dwelling who presents the results of an energy audit pursuant to ORS 469.631 (Definitions for ORS 469.631 to 469.645) to 469.645 (Implementation of program by investor-owned utility) , 469.649 (Definitions for ORS 469.649 to 469.659) to 469.659 (Implementation of program by publicly owned utility) or 469.685 (Use of earlier energy audit) that is conducted by an investor-owned utility or publicly owned utility or through the State Department of Energy, regardless of whether that utility provides the dwelling’s space heating energy.

(b) Be subject to an annual rate not to exceed six and one-half percent and have a term not exceeding 10 years.

(c) Not finance any materials installed in the construction of a new dwelling, additions to existing structures or remodeling that adds living space.

(d) Finance only those energy conservation measures that are recommended as cost-effective in the energy audit, and any loan fee that is included in the body of the loan.

(4) The credit allowed under this section may not be allowed to the extent that the loan exceeds $5,000 for a single dwelling unit, or, if the dwelling owner is a corporation described in ORS 307.375 (Type of corporation to which exemption under ORS 307.370 applicable) , to the extent that the loan exceeds $2,000 for a single dwelling unit.

(5) A commercial lending institution may charge, finance and collect a nonrefundable front-end loan fee, and such a fee does not affect the eligibility of the loan for a tax credit under this section. The fee, if any, may not exceed that charged by the lending institution for nonsubsidized loans made under like terms and conditions at the time the loan for energy conservation measures is made.

(6) Nothing in this section or in rules adopted under this section shall be construed to cause a loan to violate the usury laws of this state.

(7) As used in this section, “annual rate,” “commercial lending institution,” “cost-effective,” “dwelling,” “dwelling owner,” “energy audit,” “energy conservation measures,” “finance charge,” “fuel oil dealer,” “residential fuel oil customer,” “space heating” and “wood heating resident” have the meaning given those terms in ORS 469.710 (Definitions for ORS 469.710 to 469.720) . [1981 c.894 §28; 1987 c.749 §1; 1991 c.718 §1; 1995 c.746 §21; 2001 c.584 §3; 2017 c.727 §14]

Note: Section 16, chapter 913, Oregon Laws 2009, provides:

Sec. 16. Except as provided in ORS 317.112 (Energy conservation loans to residential fuel oil customers or wood heating residents) (2), a credit may not be claimed under ORS 317.112 (Energy conservation loans to residential fuel oil customers or wood heating residents) for tax years beginning on or after January 1, 2012. [2009 c.913 §16]

Source: Section 317.112 — Energy conservation loans to residential fuel oil customers or wood heating residents; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 319.746 — OR Code / Title 29 / Chapter 319 / Section 319.746
319.746 Uncollectible obligation
Status: in_force

(1) Any obligation due the state assigned to a collection agency pursuant to ORS 319.744 (Use of collection agency) that remains uncollected for two years after the date of the assignment meets the criteria for uncollectibility formulated pursuant to ORS 293.240 (Writing off uncollectible debts due state agency) .

(2) ORS 293.245 (Subsequent collection of debt written off under ORS 293.240) applies to any obligation due the state and described in subsection (1) of this section. [1999 c.769 §11; 2011 c.223 §3]

Source: Section 319.746 — Uncollectible obligation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 315.068 — OR Code / Title 29 / Chapter 315 / Section 315.068
315.068 Claim of right income repayment adjustments
Status: repealed

(1) A credit against the taxes otherwise due under ORS chapter 316 (or, if the taxpayer is a corporation, under ORS chapter 317 or 318) shall be allowed to a taxpayer for a claim of right income repayment adjustment.

(2) The credit shall be allowed under this section only if the taxpayer’s federal tax liability is determined under section 1341(a) of the Internal Revenue Code.

(3) The amount of the credit shall equal the difference between:

(a) The taxpayer’s actual Oregon state tax liability for the tax year for which the claim of right income was included in gross income for federal tax purposes; and

(b) The taxpayer’s Oregon state tax liability for that tax year, had the claim of right income not been included in gross income for federal tax purposes.

(4) A credit under this section shall be allowed only for the tax year for which the taxpayer’s federal tax liability is determined under section 1341 of the Internal Revenue Code for federal tax purposes.

(5) If the amount allowable as a credit under this section, when added to the sum of the amounts allowable as a payment of tax under ORS 314.505 (Estimate of tax liability by corporations) to 314.525 (Underpayment of estimated tax) , 316.187 (Amount withheld is in payment of employee’s tax) and 316.583 (Effect of payment of estimated tax or installment) , other payments of tax and other refundable credit amounts, exceeds the taxes imposed by ORS chapters 314, 315, 316, 317 and 318 (reduced by any nonrefundable credits allowed for the tax year), the excess shall be treated as an overpayment of tax and shall be refunded or applied in the same manner as other tax overpayments.

(6) As used in this section, “claim of right income” means:

(a) An item included in federal gross income for a prior tax year because it appeared that the taxpayer had an unrestricted right to the item; and

(b) An item for which the taxpayer’s federal tax liability is adjusted under section 1341 of the Internal Revenue Code because the taxpayer did not have an unrestricted right to the item of gross income. [1999 c.1007 §2; 2001 c.660 §19]

(Temporary provisions relating to personal income tax credit allowed based on payment of pass-through business alternative income tax)

Note: Sections 7, 8 and 10 to 13, chapter 589, Oregon Laws 2021, provide:

Sec. 7. Section 8 of this 2021 Act is added to and made a part of ORS chapter 315. [2021 c.589 §7]

Sec. 8. (1) If a pass-through entity, as defined in section 2 of this 2021 Act, elects to owe and pay the pass-through business alternative income tax determined under section 3 of this 2021 Act, a taxpayer that is a member of the pass-through entity shall be allowed a credit against the taxes that are otherwise due under ORS chapter 316. For each pass-through entity of which the taxpayer is a member, the credit allowed under this section shall equal the member’s pro rata share of the tax paid for the tax year under section 3 of this 2021 Act.

(2) 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) . [2021 c.589 §8]

Sec. 10. Sections 3 and 8, chapter 589, Oregon Laws 2021, apply to tax years beginning on or after January 1, 2022, and before January 1, 2026. [2021 c.589 §10; 2023 c.399 §1]

Sec. 11. Sections 3 and 8 of this 2021 Act are repealed. [2021 c.589 §11]

Sec. 12. The repeal of sections 3 and 8, chapter 589, Oregon Laws 2021, by section 11, chapter 589, Oregon Laws 2021, applies to any tax year that begins on or after January 1, 2022, and before January 1, 2026, and to which section 164(b)(6) of the Internal Revenue Code is not applicable. [2021 c.589 §12; 2023 c.399 §2]

Sec. 13. The repeal of sections 3 and 8 of this 2021 Act by section 11 of this 2021 Act becomes operative on the date on which section 164(b)(6) of the Internal Revenue Code is repealed. [2021 c.589 §13]

AGRICULTURE; FISHERIES; FORESTRY

Source: Section 315.068 — Claim of right income repayment adjustments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 305.290 — OR Code / Title 29 / Chapter 305 / Section 305.290
305.290 Extension of time for making assessment due to bankruptcy
Status: in_force

If the Department of Revenue is prohibited from making an assessment in a case under title 11 of the United States Code, the period for making the assessment shall not expire until one year after the prohibition is terminated. [1985 c.761 §12]

Source: Section 305.290 — Extension of time for making assessment due to bankruptcy , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 311.395 — OR Code / Title 29 / Chapter 311 / Section 311.395
311.395 Periodic statements of tax collections
Status: in_force

(1) The tax collector shall make statements of the exact amounts of property tax moneys in cash and warrants collected as follows:

(a) For the period beginning on the first Monday following the last Friday in October through the last Friday in November, the tax collector shall make weekly statements of those taxes that are collected for the current tax year.

(b) For the period beginning the first Monday following the last Friday of November through the last Friday of October of the ensuing year, the tax collector shall make quarterly statements of those taxes that are collected for the current tax year.

(c) The tax collector shall make quarterly statements of taxes collected for prior years.

(d) Notwithstanding paragraph (b) or (c) of this subsection, if the balance in the unsegregated tax collection account as of the close of any month for any tax year (the current tax year or any prior tax year) exceeds $10,000 or if requested by any taxing district, and if weekly statements are not required, then the tax collector shall make a statement for the period since the last statement for the tax year.

(e) If the processing of tax payments for the current tax year received or postmarked on or before the November 15 due date (or if the due date is extended under ORS 311.507 (Discount allowed for certain late payments) , the due date pursuant to the extension) is not substantially completed as of the last Friday in November, the tax collector shall continue to make weekly statements until the end of a week when the processing is substantially completed.

(2) Intentionally left blank —Ed.

(a) Each statement shall be of taxes collected during the weekly, monthly, quarterly or other period for which the statement is required.

(b) The statements prepared under subsection (1) of this section shall specify the tax years for which the payments of taxes were made.

(c) A copy of each statement shall be filed with the county clerk and a copy shall be filed with the county treasurer no later than the fifth business day after the last business day of the period for which the statement is prepared. A copy of each statement shall be retained in the office of the tax collector.

(3) For the purposes of this section, property tax moneys are collected when:

(a) Payment is made in person at the office of the tax collector;

(b) The tax collector receives tax moneys or notice of tax moneys collected by a financial institution or other collection agency;

(c) The tax collector receives payment or notice of payment of tax moneys by the state; or

(d) The tax collector has posted a payment that arrived by mail in the county mail receptacle.

(4) Each statement required under subsections (1) and (2) of this section shall separately state the amount deposited into the property tax bankruptcy account under ORS 311.484 (Property tax bankruptcy account) for the period covered by the statement.

(5) The statements required under subsections (1) and (2) of this section may be made more often and for shorter periods if the tax collector so desires but one of the statements so filed shall cover a period coinciding with the last business day of the particular calendar month or quarter during the period.

(6) The county treasurer shall credit the total amount of moneys set out in the statements prepared under subsections (1) and (2) of this section, except for the amount deposited into the property tax bankruptcy account under ORS 311.484 (Property tax bankruptcy account) , to the several funds for which the moneys were respectively received in accordance with the schedule provided in ORS 311.390 (Tax and interest distribution percentage schedule) . The county treasurer shall keep the moneys and warrants received from the tax collector in their respective funds.

(7) Within five business days of receiving a statement required by subsection (1) or (2) of this section, the county treasurer shall distribute the amount of money set out in the statement, except for the amount deposited into the property tax bankruptcy account under ORS 311.484 (Property tax bankruptcy account) , to the several taxing units according to the ratios provided in ORS 311.390 (Tax and interest distribution percentage schedule) . The county treasurer shall distribute interest earned on moneys in the unsegregated tax collections account at least as often as the treasurer receives a statement from the tax collector under subsection (1)(b) or (d) of this section. When statements are received under subsection (1)(a) of this section, the county treasurer shall distribute interest at least once a calendar month. [1963 c.606 §8; 1969 c.595 §9; 1971 c.355 §1; 1985 c.162 §3; 1987 c.220 §1; 1991 c.459 §248; 1993 c.270 §58; 1997 c.631 §450; 2003 c.190 §§12,13; 2007 c.537 §5]

TAX LIENS; SUMMARY COLLECTIONS

Source: Section 311.395 — Periodic statements of tax collections; crediting to funds; distribution to taxing units , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 312.230 — OR Code / Title 29 / Chapter 312 / Section 312.230
312.230 Limitations on proceedings affecting foreclosure sale
Status: in_force

(1) Every action, suit or proceeding, commenced for the purpose of determining the validity of a sale of real property on foreclosure for delinquent taxes, or to quiet title against such sale, or to remove the cloud thereof, or to recover possession of the property, shall be commenced within two years from the date of the judgment of foreclosure and sale to the county.

(2) Notwithstanding any other provisions of law, in every such action, suit or proceeding any person claiming to be the owner of the property, as against the county or grantee, shall pay into court with the first pleading the amount charged against the property in the judgment of foreclosure, plus the amount or amounts that would otherwise have been assessed and levied against said property as taxes from the date of the said judgment to the time of the filing of such action, suit or proceeding, together with any penalties and interest that would have accrued thereon as by statute provided. In every such action, suit or proceeding any person claiming to be the owner of the property as against any person holding title from the county, shall pay into court with the first pleading the amount charged against the property in the judgment of foreclosure, together with interest thereon at the rate of six percent per year from the date of the judgment to the date of filing the pleading.

(3) For all purposes this section shall be construed as a statute of prescription as well as a statute of limitation. [Amended by 1961 c.718 §2; 2003 c.576 §428; 2005 c.94 §70]

Source: Section 312.230 — Limitations on proceedings affecting foreclosure sale; payments required with first pleading; effect as statute of prescription , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 320.140 — OR Code / Title 29 / Chapter 320 / Section 320.140
320.140 Tax does not legalize ownership, display or operation in violation of law
Status: in_force

Nothing in ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) shall be construed as licensing, authorizing or legalizing the ownership, possession, display or operation, in violation of any law of this state, of any amusement device. [Amended by 1993 c.270 §64; 1993 c.803 §14; 2005 c.94 §97]

Source: Section 320.140 — Tax does not legalize ownership, display or operation in violation of law , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 307.594 — OR Code / Title 29 / Chapter 307 / Section 307.594
307.594 Approval or rejection of application
Status: in_force

(1) Within 60 days after receiving an application submitted under ORS 307.592 (Application process) , the adopting jurisdiction shall determine whether the property to which the application relates is eligible property located within the boundaries of the city or county and whether the application complies with the adopting jurisdiction’s exemption law and ORS 307.590 (Definitions for ORS 307.590 to 307.596) to 307.596 (Assessment upon expiration or termination of exemption) .

(2)(a)(A) If the adopting jurisdiction determines that the property or application does not meet all the requirements described in subsection (1) of this section, the application shall be rejected and the applicant shall be notified of the decision and the reasons for the decision.

(B) Any person aggrieved by the denial of an application for exemption under this section may appeal to the Oregon Tax Court in the manner provided under ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) .

(b) If the adopting jurisdiction determines that the property and application meet all the requirements described in subsection (1) of this section, the adopting jurisdiction shall, as soon as practicable:

(A) Approve the application and notify the applicant of its decision; and

(B) File notice of the approval, and any additional information required under the exemption law or ORS 307.590 (Definitions for ORS 307.590 to 307.596) to 307.596 (Assessment upon expiration or termination of exemption) , with the assessor of the county in which the eligible property is located.

(3) For each property tax year that eligible property is granted exemption, the county assessor shall enter on the assessment and tax roll that the eligible property is subject to potential additional taxes as provided under ORS 307.596 (Assessment upon expiration or termination of exemption) , by adding the notation “potential additional taxes.”

(4) If eligible property is transferred to new ownership within the five-year period of the exemption, the exemption may continue for the remaining number of years granted if:

(a) The property continues to qualify as eligible property; and

(b) Timely applications are filed under ORS 307.592 (Application process) . [2023 c.583 §3]

Note: See note under 307.590 (Definitions for ORS 307.590 to 307.596) .

Source: Section 307.594 — Approval or rejection of application; appeals; notice to assessor; continuation under new ownership , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.078 — OR Code / Title 29 / Chapter 305 / Section 305.078
305.078 Authority of Department of Revenue to require fingerprints
Status: in_force

For the purpose of requesting a state or nationwide criminal records check under ORS 181A.195 (Criminal records check) , the Department of Revenue may require the fingerprints of a person who:

(1) Intentionally left blank —Ed.

(a) Is employed or applying for employment by the department; or

(b) Provides services or seeks to provide services to the department as a contractor or volunteer; and

(2) Is, or will be, working or providing services in a position:

(a) In which the person is providing information technology services and has control over, or access to, information technology systems that would allow the person to harm the information technology systems or the information contained in the systems;

(b) In which the person has access to information, the disclosure of which is prohibited by state or federal laws, rules or regulations or information that is defined as confidential under state or federal laws, rules or regulations;

(c) That has payroll functions or in which the person has responsibility for receiving, receipting or depositing money or negotiable instruments, for billing, collections or other financial transactions or for purchasing or selling property or has access to property held in trust or to private property in the temporary custody of the state;

(d) That has mailroom duties as the primary duty or job function of the position;

(e) In which the person has access to personal information about employees or members of the public including Social Security numbers, dates of birth, driver license numbers, personal financial information or criminal background information; or

(f) In which the person has access to tax or financial information of individuals or business entities. [2005 c.730 §50]

Note: 305.078 (Authority of Department of Revenue to require fingerprints) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 305.078 — Authority of Department of Revenue to require fingerprints , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308.468 — OR Code / Title 29 / Chapter 308 / Section 308.468
308.468 Fee for limited assessment applications
Status: in_force

The governing body, after consultation with the county assessor, shall establish an application fee in an amount sufficient to cover the cost to be incurred by the governing body and the assessor in administering ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) . The application fee shall be paid at the time the application for limited assessment is filed. If the application is approved, the governing body shall pay the application fee to the county assessor for deposit in the county general fund, after first deducting that portion of the fee attributable to its own administrative costs in processing the application. If the application is denied, the governing body shall retain that portion of the application fee attributable to its own administrative costs and refund the balance to the applicant. [1975 c.696 §11]

Source: Section 308.468 — Fee for limited assessment applications; time of payment; disposition , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 311.761 — OR Code / Title 29 / Chapter 311 / Section 311.761
311.761 Recordation of tax deferred properties
Status: in_force

(1) On its approval of an application to defer taxes on land, the Department of Revenue shall record in each county in which there is tax deferred property under ORS 311.740 (Definitions for ORS 311.740 to 311.780) to 311.780 (Payment of tax deferred amounts to county by state) in the mortgage record of the county the list of the tax deferred properties of that county. The list shall contain a description of the property as listed on the assessment roll together with the name of the owner listed thereon.

(2) The recording of the tax deferred properties under subsection (1) of this section gives notice that the department claims a lien against those properties in the amount of the deferred taxes plus interest, even though the amount of taxes or interest is not listed. [1977 c.695 §6]

Source: Section 311.761 — Recordation of tax deferred properties; recording constitutes notice of lien , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 312.070 — OR Code / Title 29 / Chapter 312 / Section 312.070
312.070 Answer and defense to application by person interested
Status: in_force

Any person interested in any real property included in the foreclosure list may file an answer and defense to the application for judgment within 30 days after the date of the first publication of the foreclosure list, exclusive of the day of the first publication. The answer and defense shall be in writing under oath and shall specify the particular cause of objection. [Amended by 2003 c.576 §415]

Source: Section 312.070 — Answer and defense to application by person interested , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 307.145 — OR Code / Title 29 / Chapter 307 / Section 307.145
307.145 Certain child care facilities, schools and student housing
Status: in_force

(1) If not otherwise exempt by law, upon compliance with ORS 307.162 (Claiming exemption) , the child care facilities, schools, academies and student housing accommodations, owned or being purchased by incorporated eleemosynary institutions or by incorporated religious organizations, used exclusively by such institutions or organizations for or in immediate connection with educational purposes, are exempt from taxation.

(2) Property described in subsection (1) of this section which is exclusively for or in the immediate connection with educational purposes shall continue to be exempt when leased to a political subdivision of the State of Oregon, or to another incorporated eleemosynary institution or incorporated religious organization for an amount not to exceed the cost of repairs, maintenance and upkeep.

(3) Intentionally left blank —Ed.

(a) As used in this section, “child care facility” means a child care center certified under ORS 329A.280 (When certification required) to provide educational child care.

(b) Before an exemption for a child care facility is allowed under this section, in addition to any other information required under ORS 307.162 (Claiming exemption) , the statement shall:

(A) Describe the property and declare or be accompanied by proof that the corporation is an eleemosynary institution or religious organization.

(B) Declare or be accompanied by proof that the Department of Early Learning and Care has issued the child care facility a certification to provide educational child care.

(C) Be signed by the taxpayer subject to the penalties for false swearing. [1957 c.683 §1; 1959 c.207 §3; 1971 c.670 §1; 1981 c.611 §1; 1987 c.756 §6; 1993 c.733 §10; 1995 c.278 §32; 1999 c.743 §20; 2003 c.293 §13; 2013 c.624 §74; 2023 c.554 §44]

Source: Section 307.145 — Certain child care facilities, schools and student housing , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 316.031 — OR Code / Title 29 / Chapter 316 / Section 316.031
316.031 Net operating loss subtraction allowed to taxpayer doing business in agricultural sector
Status: in_force

(1) As used in this section, “eligible taxpayer” means a taxpayer primarily doing business in 2017 North American Industry Classification System code 111, crop production, or code 112, animal production and aquaculture.

(2) An eligible taxpayer may elect under this section to use a three-year net operating loss carryback.

(3) Intentionally left blank —Ed.

(a) Notwithstanding ORS 316.028 (Determination of net operating loss, carryback and carryforward) , if an eligible taxpayer uses a net operating loss carryback under this section, there shall be added to taxable income the amount of net operating loss carryback or carryover allowed in arriving at federal taxable income.

(b) After making the addition under paragraph (a) of this subsection, an eligible taxpayer shall subtract from federal taxable income a deduction for net operating loss carryback. The amount of a net operating loss deduction under this subsection may be carried back to each of the three tax years preceding the tax year in which the loss arises. [2022 c.82 §13]

Note: Section 16 (5), chapter 82, Oregon Laws 2022, provides:

Sec. 16. (5) Sections 13 [ 316.031 (Net operating loss subtraction allowed to taxpayer doing business in agricultural sector) ] and 15 [ 317.346 (Net operating loss subtraction allowed to agricultural sector business taxpayer) ] of this 2022 Act apply to tax years beginning on or after January 1, 2023, and before January 1, 2029, and to any tax year to which a net operating loss arising in those tax years is carried back. [2022 c.82 §16(5)]

Source: Section 316.031 — Net operating loss subtraction allowed to taxpayer doing business in agricultural sector , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 323.618 — OR Code / Title 29 / Chapter 323 / Section 323.618
323.618 Venue
Status: in_force

(1) The violation of any provision of ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) or any rule adopted thereunder shall be deemed an act committed in part at the office of the Department of Revenue in Salem, Oregon, and venue shall lie in Marion County, Oregon.

(2) The certificate of the department to the effect that a tax has not been paid, that a return has not been filed or that information has not been supplied, as required by or under the provisions of ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) , shall be prima facie evidence that the tax has not been paid, that the return has not been filed or that the information has not been supplied. [2003 c.804 §55]

Source: Section 323.618 — Venue; department certificate as evidence , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 307.453 — OR Code / Title 29 / Chapter 307 / Section 307.453
307.453 Findings for food processing machinery and equipment exemption
Status: in_force

The Legislative Assembly finds that food processing activities make significant contributions to the economy of this state and are important in supporting and maintaining a high level of agricultural diversity, upon which consistent economic performance is based. The Legislative Assembly declares that a property tax exemption for qualified real property machinery and equipment encourages continued operation and expansion of the food processing industry in this state. [2005 c.637 §2]

Source: Section 307.453 — Findings for food processing machinery and equipment exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 311.252 — OR Code / Title 29 / Chapter 311 / Section 311.252
311.252 Copy of tax statement to be sent to mortgagee paying taxes
Status: in_force

(1) If a mortgagee is required or authorized to pay the ad valorem taxes on a manufactured structure or a floating home or on real property that is subject to the mortgage by a provision contained in the mortgage instrument, upon written request sent to the tax collector, the tax collector shall send a copy of the statement required to be mailed or otherwise delivered to the taxpayer under ORS 311.250 (Tax statements) to the mortgagee. The request by the mortgagee for the sending of the copy shall be made to the tax collector on or before October 1 of each year and shall state that the mortgagee has the duty or is authorized to pay the taxes for the owner of the property.

(2) The tax collector and any mortgagee referred to in subsection (1) of this section may agree that a computer record containing the information required by the Department of Revenue may be delivered to the mortgagee instead of a copy of the tax statement required by subsection (1) of this section.

(3) For the purposes of this section, the holder of a perfected security interest in a manufactured structure or a floating home is considered a “mortgagee” and the perfected security interest is considered a “mortgage.” [1967 c.568 §4; 1971 c.379 §1; 1971 c.529 §35; 1971 c.752 §1; 1973 c.82 §1; 1981 c.804 §87; 1983 s.s. c.5 §21; 1987 c.313 §2; 1991 c.459 §239; 1993 c.313 §1; 1997 c.541 §287; 2003 c.108 §3; 2015 c.31 §4; 2019 c.360 §3]

Source: Section 311.252 — Copy of tax statement to be sent to mortgagee paying taxes; procedure when information otherwise transmitted , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 314.023 — OR Code / Title 29 / Chapter 314 / Section 314.023
314.023 Application to partners in domestic partnership and to surviving partners
Status: in_force

This chapter applies to partners in a domestic partnership, as defined in ORS 106.310 (Definitions for ORS 106.300 to 106.340) , and surviving partners as if federal income tax law recognized a domestic partnership in the same manner as Oregon law. [2007 c.99 §11]

Source: Section 314.023 — Application to partners in domestic partnership and to surviving partners , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 307.115 — OR Code / Title 29 / Chapter 307 / Section 307.115
307.115 Property of nonprofit corporations held for public parks or recreation purposes
Status: in_force

(1) Subject to approval by the appropriate granting authority under subsection (4) of this section, the following real or personal property owned or being purchased under contract by any nonprofit corporation meeting the requirements of subsection (2) of this section shall be exempt from taxation:

(a) The real or personal property, or proportion thereof, as is actually and exclusively occupied or used for public park or public recreation purposes.

(b) The real or personal property, or proportion thereof, as is held for public parks or public recreation purposes if the property is not used for the production of income, for investment, or for any trade or business or commercial purpose, or for the benefit or enjoyment of any private stockholder or individual, but only if the articles of incorporation of the nonprofit corporation prohibit use of property owned or otherwise held by the corporation, or of proceeds derived from the sale of that property, except for public park or public recreation purposes.

(2) Any nonprofit corporation shall meet the following requirements:

(a) The corporation shall be organized for the principal purpose of maintaining and operating a public park and public recreation facility or acquiring interest in land for development for public parks or public recreation purposes;

(b) No part of the net earnings of the corporation shall inure to the benefit of any private stockholder or individual; and

(c) Upon liquidation, the assets of the corporation shall be applied first in payment of all outstanding obligations, and the balance remaining, if any, in cash and in kind, shall be distributed to the State of Oregon or to one or more of its political subdivisions for public parks or public recreation purposes.

(3) If any property which is exempt under this section subsequently becomes disqualified for such exemption or the exemption is not renewed as provided in subsection (4) of this section, it shall be added to the next general property tax roll for assessment and taxation in the manner provided by law.

(4) Intentionally left blank —Ed.

(a) Real or personal property shall not be exempt under this section except upon approval of the appropriate granting authority obtained in the manner provided under this subsection.

(b) Before any property shall be exempt under this section, on or before April 1 of any year the corporation owning or purchasing such property shall file an application for exemption with the county assessor. The provisions of ORS 307.162 (Claiming exemption) shall apply as to the form, time and manner of application. Within 10 days of filing in the office of the assessor, the assessor shall refer each application for classification to the granting authority, which shall be the governing body of a county for property located outside the boundaries of a city and the governing body of the city for property located within the boundaries of the city. Within 60 days thereafter, the application shall be granted or denied and written notice given to the applicant and to the county assessor. In determining whether an application made for exemption under this section should be approved or disapproved, the granting authority shall weigh the benefits to the general welfare of granting the proposed exemption to the property which is the subject of the application against the potential loss in revenue which may result from granting the application.

(c) The granting authority shall not deny the application solely because of the potential loss in revenue if the granting authority determines that granting the exemption to the property will:

(A) Conserve or enhance natural or scenic resources;

(B) Protect air or streams or water supplies;

(C) Promote conservation of soils, wetlands, beaches or tidal marshes;

(D) Conserve landscaped areas which enhance the value of abutting or neighboring property;

(E) Enhance the value to the public of abutting or neighboring parks, forests, wildlife preserves, natural reservations, sanctuaries or other open spaces;

(F) Enhance recreation opportunities;

(G) Preserve historic sites;

(H) Promote orderly urban or suburban development;

(I) Promote the reservation of land for public parks, recreation or wildlife refuge purposes; or

(J) Affect any other factors relevant to the general welfare of preserving the current use of the property.

(d) The granting authority may approve the application for exemption with respect to only part of the property which is the subject of the application. However, if any part of the application is denied, the applicant may withdraw the entire application.

(e) The exemption shall be granted for a 10-year period and may be renewed by the granting authority for additional periods of 10 years each at the expiration of the preceding period, upon the filing of a new application by the corporation with the county assessor on or before April 1 of the year following the 10th year of exemption. The assessor shall refer the application to the governing body as provided in paragraph (b) of this subsection, and within 30 days thereafter, the governing body shall determine if renewing the exemption will continue to serve one of the purposes of paragraph (c) of this subsection. Within 30 days after referral, written notice shall be given to the applicant and to the county assessor of the determination made by the governing body.

(5) Any nonprofit corporation aggrieved by the refusal of the granting authority to grant or renew an exemption under subsection (4) of this section may, within 60 days after written notice has been sent to the corporation, appeal from the determination of the granting authority to the Oregon Tax Court. The appeal should be perfected in the manner provided in ORS 305.560 (Appeals procedure generally) . The provisions of ORS 305.405 (Oregon Tax Court) to 305.494 (When shareholder may represent corporation in tax court proceedings) shall apply to the appeals. [1971 c.584 §1; 1973 c.214 §1; 1979 c.689 §5; 1987 c.416 §1; 1995 c.79 §118; 1997 c.325 §18]

Source: Section 307.115 — Property of nonprofit corporations held for public parks or recreation purposes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 320.445 — OR Code / Title 29 / Chapter 320 / Section 320.445
320.445 Collection at point of sale of use tax and excise tax
Status: in_force

(1) Except as otherwise provided in ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes) , the use tax imposed under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) and the excise tax imposed under ORS 320.415 (Excise tax on retail sale of bicycles) shall be collected at the point of sale and remitted by each seller that engages in the retail sale of taxable vehicles. Each tax is considered a tax upon the seller that is required to collect the tax, and the seller is considered a taxpayer.

(2) Each seller of taxable vehicles that is liable for transportation project taxes shall file a return with the Department of Revenue, in the form and manner prescribed by the department, on or before the last day of January, April, July and October of each year for the previous calendar quarter. The return shall show the amount of transportation project taxes due for retail sales made during the calendar quarter to which the return relates.

(3) Each seller shall pay the applicable transportation project taxes to the department in the form and manner prescribed by the department, but not later than the date of submitting each quarterly return, without regard to extensions under subsection (5) of this section.

(4) Sellers of taxable vehicles shall file the returns required under this section with respect to the privilege tax imposed under ORS 320.405 (Tax for privilege of engaging in business of selling motor vehicles at retail) and the excise tax imposed under ORS 320.415 (Excise tax on retail sale of bicycles) regardless of whether any taxes are owed.

(5) The department may extend the time for making any return required under this section if a written request is filed with the department during or prior to the period for which the extension may be granted. The department may not grant an extension of more than 30 days.

(6) Interest shall be added to delinquent tax amounts at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) from the time the return to which the delinquent tax amounts relate was originally required to be filed to the time of payment. [2017 c.750 §98; 2018 c.93 §13]

Source: Section 320.445 — Collection at point of sale of use tax and excise tax; returns and payment of transportation project taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 321.716 — OR Code / Title 29 / Chapter 321 / Section 321.716
321.716 Disqualification
Status: in_force

(1) The county assessor shall disqualify land as small tract forestland upon:

(a) Sale or transfer of the small tract forestland;

(b) Discovery by the assessor that the land is no longer forestland;

(c) The owner’s owning or holding in common ownership more than 5,000 acres of Oregon forestland;

(d) The owner’s owning or holding in common ownership less than 10 acres of Oregon forestland;

(e) Written notice from the State Forestry Department that the land no longer meets the stocking and species requirements applicable to small tract forestland under rules adopted by the Department of Revenue;

(f) The land’s qualifying for another special assessment listed in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d)(A), (B), (F) or (G); or

(g) The recording of a subdivision plat under ORS chapter 92 that subdivides the land.

(2) If, pursuant to subsection (1)(g) of this section, the county assessor disqualifies small tract forestland upon the recording of a subdivision plat, the land may requalify for small tract forestland assessment upon:

(a) Payment of all additional tax and interest that remains due and owing as a result of the disqualification;

(b) Submission of an application for small tract forestland assessment under ORS 321.706 (Application for small tract forestland qualification) and approval of the application by the county assessor; and

(c) Compliance with any applicable local government zoning ordinances governing minimum lot or parcel acreage for forest use.

(3) Intentionally left blank —Ed.

(a) If a sale or transfer of small tract forestland is the basis for disqualification under subsection (1)(a) of this section, the land may not be disqualified until 30 days after the county assessor issues a notice of intent to disqualify to the purchaser or transferee of the small tract forestland. The assessor shall issue a notice of intent to disqualify within 15 months after the date of the sale or transfer.

(b) The land shall automatically qualify for special assessment 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) or 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) , whichever is applicable, unless the assessor determines that the land does not constitute forestland.

(4) Upon disqualification of land under subsection (1) of this section, additional taxes shall be determined as provided in ORS 308A.700 (Definitions for ORS 308A.700 to 308A.733) to 308A.733 (Withdrawal of change of special assessment application) . [2003 c.454 §6; 2005 c.400 §1; 2007 c.809 §20]

Source: Section 321.716 — Disqualification; requalification under certain circumstances; notice; automatic qualification as forestland , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 305.612 — OR Code / Title 29 / Chapter 305 / Section 305.612
305.612 Reciprocal offset of tax refunds in payment of liquidated debt or certain amounts payable
Status: in_force

(1) The Director of the Department of Revenue may enter into an intergovernmental reciprocal agreement with the United States Financial Management Service and the Internal Revenue Service for the purpose of engaging in the offset of federal tax refunds or other federal payments in payment of liquidated state debt or of amounts payable by a transferee under ORS 311.695 (Joint and several liability of transferees for deferral amounts) and the offset of state tax refunds or other state payments in payment of liquidated federal debt.

(2) The director may pay a fee charged by the federal government for the processing of an offset request. The fee may be deducted from amounts remitted to the state by the federal government pursuant to an intergovernmental reciprocal agreement. The amount of the fee charged by the federal government shall be added to the debt, interest and penalties or to the amounts payable under ORS 311.695 (Joint and several liability of transferees for deferral amounts) , as applicable, owed by the debtor to the state.

(3) The Department of Revenue may by rule establish a fee to be charged to the federal government for the provision of state offset services.

(4) All moneys received by the department in payment of charges made pursuant to subsection (3) of this section shall be deposited in a department miscellaneous receipts account established under ORS 279A.290 (Miscellaneous receipts accounts) . [2001 c.28 §3; 2003 c.794 §254; 2009 c.797 §8; 2011 c.476 §1; 2011 c.723 §15]

Source: Section 305.612 — Reciprocal offset of tax refunds in payment of liquidated debt or certain amounts payable; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 319.885 — OR Code / Title 29 / Chapter 319 / Section 319.885
319.885 Per-mile road usage charge
Status: in_force

(1) Intentionally left blank —Ed.

(a) Except as provided in paragraph (b) of this subsection, the registered owner of a subject vehicle shall pay a per-mile road usage charge for metered use by the subject vehicle of the highways in Oregon.

(b) During the term of a lease, the lessee of a subject vehicle shall pay the per-mile road usage charge for metered use by the subject vehicle of the highways in Oregon.

(2) The rate of the per-mile road usage charge is five percent of the rate of the per-gallon license tax provided in ORS 319.020 (Monthly statement by dealer) (1)(b) in effect at the time the charge becomes due. [2013 c.781 §3; 2017 c.750 §§118,118a; 2019 c.428 §§3,4]

Note: See note under 319.883 (Definitions for ORS 319.883 to 319.946) .

Source: Section 319.885 — Per-mile road usage charge , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 311.270 — OR Code / Title 29 / Chapter 311 / Section 311.270
311.270 Discounting county orders prohibited
Status: in_force

No county officer shall purchase or receive in payment of taxes or in exchange, or otherwise, any county orders or any demand against the county of the county officer for a claim allowed by the proper officer to allow the claim during the term of office of the county officer, for an amount less than that expressed on the face of the order or demand.

Source: Section 311.270 — Discounting county orders prohibited , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 311.675 — OR Code / Title 29 / Chapter 311 / Section 311.675
311.675 Recording liens
Status: in_force

(1) In each county in which there is tax-deferred property, the Department of Revenue shall cause to be recorded in the mortgage records of the county a list of tax-deferred properties that lie in the county. The list shall contain a description of the property as listed on the assessment roll together with the name of the owner as listed on the assessment roll.

(2) Intentionally left blank —Ed.

(a) The recording of tax-deferred properties under subsection (1) of this section is notice that the Department of Revenue claims a lien against those properties in the amount of the deferred taxes plus interest on the deferred taxes, the cost of insurance purchased pursuant to ORS 311.670 (Eligibility of property) (4)(b) and any fees paid by the department in connection with the filing, recording, release or satisfaction of the lien.

(b) If the recording of tax-deferred properties under subsection (1) of this section occurred prior to January 1, 1990, the recording is notice that the department claims a lien against those properties in the amount of the deferred taxes plus interest on the deferred taxes, the cost of insurance purchased pursuant to ORS 311.670 (Eligibility of property) (4)(b) and any fees paid by the department in connection with the filing, recording, release or satisfaction of the lien, whether or not the amount of taxes and interest on the deferred taxes, the cost of insurance purchased pursuant to ORS 311.670 (Eligibility of property) (4)(b) or fees is listed.

(3) Intentionally left blank —Ed.

(a) When an ownership document is issued under ORS 446.566 (Ownership document contents) to 446.646 (Department of Consumer and Business Services rules) , or issuance of the document is pending, for a tax-deferred manufactured structure assessed as personal property under ORS 308.875 (Manufactured structures classified as real or personal property) , the Department of Revenue shall file with the Department of Consumer and Business Services an application for notation of the deferred property tax lien as a security interest on behalf of the State of Oregon. The Department of Consumer and Business Services shall note the lien as a security interest in the same manner as other security interests in manufactured structures. A lien noted as a security interest in records maintained by the Department of Consumer and Business Services pursuant to ORS 446.566 (Ownership document contents) to 446.646 (Department of Consumer and Business Services rules) shall have the same legal effect as other security interests in manufactured structures.

(b) For any other tax-deferred homestead assessed as personal property, the Department of Revenue may file notice of the deferred property tax lien as a security interest on behalf of the State of Oregon with the office of the Secretary of State or with any other designated filing office pursuant to ORS chapter 79.

(4) Intentionally left blank —Ed.

(a) Notwithstanding the provisions of ORS 182.040 (Boards and commissions to pay counties for services) to 182.060 (County clerk to record instruments affecting realty for state boards and commissions) and 205.320 (Fees collected by county clerk) relating to the time and manner of payment of fees to the county clerk, the department shall not be required to pay any filing, indexing or recording fees to the county in connection with the filing, recording, release or satisfaction of liens against tax-deferred properties of that county in advance or at the time entry is made. The manner of payment of the fees shall be as provided in ORS 205.395 (Payment of fees by state agencies for entry in County Clerk Lien Record) for the payment of fees for filing, recording and making entry of warrants or orders in the County Clerk Lien Record.

(b) The Department of Revenue shall pay filing fees for any application for notation of the deferred property tax lien as a security interest in tax-deferred properties to the Department of Consumer and Business Services as provided in ORS 446.646 (Department of Consumer and Business Services rules) or in rules adopted under ORS 446.646 (Department of Consumer and Business Services rules) .

(c) If the Department of Revenue files notice of the deferred property tax lien as a security interest on behalf of the State of Oregon with the office of the Secretary of State or with any other designated filing office under subsection (3) of this section, the department shall pay filing fees to the Secretary of State or to the other filing office pursuant to ORS chapter 79. [1977 c.160 §16; 1985 c.140 §2; 1989 c.948 §5; 1999 c.654 §27; 2007 c.363 §2; 2015 c.309 §6]

Source: Section 311.675 — Recording liens; recording constitutes notice of state lien , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 311.635 — OR Code / Title 29 / Chapter 311 / Section 311.635
311.635 Execution
Status: in_force

(1) When the warrant has been recorded, the tax collector shall proceed to collect the amount due on the warrant in the manner prescribed by law in respect to an execution issued upon judgment of a court of record.

(2) The tax collector shall release the lien of any warrant so recorded on payment or settlement of the delinquent taxes, interest and costs for recording, indexing and service of the warrant, or on a satisfactory showing that the person against whom the warrant was issued was under no liability for payment of the taxes at the time the warrant was issued and has not become liable for such payment at any subsequent time. [Amended by 1973 c.305 §8; 1987 c.586 §38]

Source: Section 311.635 — Execution; release of lien , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 308.650 — OR Code / Title 29 / Chapter 308 / Section 308.650
308.650 Companies to maintain principal office and agent within state
Status: in_force

Every company specified in ORS 308.515 (Department to make annual assessment of designated utilities and companies) , doing business as such within this state, shall establish and maintain at some fixed point within the state a principal office and shall maintain thereat a secretary or managing agent.

Source: Section 308.650 — Companies to maintain principal office and agent within state , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 317.025 — OR Code / Title 29 / Chapter 317 / Section 317.025
317.025 Omission of previously enacted savings clauses from Oregon Revised Statutes
Status: in_force

The omission from the Oregon Revised Statutes of those statutes which were part of Acts amending the statutes that constitute the source of this chapter and which provided savings clauses for the statutes amended, is not intended as a repeal of them. Such statutes shall, in so far as they are applicable, continue to be so applicable.

Source: Section 317.025 — Omission of previously enacted savings clauses from Oregon Revised Statutes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 309.360 — OR Code / Title 29 / Chapter 309 / Section 309.360
309.360 Examining summaries
Status: in_force

The Department of Revenue shall examine and compare the summaries of the assessment rolls as certified by the county assessors and may obtain such other information as the department considers necessary to ascertain and determine the true and relative value of all the taxable property in the several counties, including property assessed by the department. [Amended by 1991 c.459 §203a]

Source: Section 309.360 — Examining summaries; obtaining other information , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 311.110 — OR Code / Title 29 / Chapter 311 / Section 311.110
311.110 Warrant of clerk authorizing collection of taxes
Status: in_force

After receiving the certificate required by ORS 311.105 (Certificate of taxes levied or imposed) , the county clerk shall forthwith issue to the county assessor a warrant, in the name of the State of Oregon, under the hand of the clerk and the seal of the county court, authorizing the collection by the tax collector and charging the tax collector with the collection of the taxes and other amounts shown in the certificate. [Amended by 1963 c.238 §7; 1967 c.105 §4]

Source: Section 311.110 — Warrant of clerk authorizing collection of taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 320.013 — OR Code / Title 29 / Chapter 320 / Section 320.013
320.013 Additional tax for Oregon Youth Corps
Status: in_force

(1) In addition to the excise tax imposed by ORS 320.011 (Amusement device excise tax) , an excise tax is imposed upon every person for the privilege of operating an amusement device within this state. The tax shall be $10 for each amusement device operated during the tax year.

(2) All moneys received from the tax imposed under subsection (1) of this section, not including penalties, shall be paid by the Department of Revenue into the State Treasury quarterly and are continuously appropriated to pay the expenses of the state and local programs of the Oregon Youth Corps established under ORS 418.650 (Policy) to 418.663 (Employment goals) . [1993 c.803 §4a; 1995 c.259 §4; 1999 c.501 §4; 2019 c.209 §5]

Source: Section 320.013 — Additional tax for Oregon Youth Corps , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 311.730 — OR Code / Title 29 / Chapter 311 / Section 311.730
311.730 Payments by state to local officers
Status: repealed

[1977 c.859 §13; 1980 c.19 §9; 1983 c.550 §16; 1997 c.154 §19]

Source: Section 311.730 — Payments by state to local officers; dates of payment; small special assessment amounts prepaid (repealed) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 305.081 — OR Code / Title 29 / Chapter 305 / Section 305.081
305.081 Definitions
Status: in_force

As used in ORS 305.081 (Definitions) to 305.091 (Authorized purposes) and 305.994 (Civil penalties imposed on financial institution) :

(1) “Account” means a demand deposit account, checking or negotiable withdrawal order account, savings account, share draft account, time deposit account or money-market mutual fund account.

(2) “Data match system” means the system for exchange of information between financial institutions and the Department of Revenue described in ORS 305.084 (Financial institution data match system) .

(3) “Delinquent debtor” means any person for whom a warrant has been issued by the Department of Revenue.

(4) “Financial institution” means any of the following doing business in this state:

(a) A depository institution, as defined in the Federal Deposit Insurance Act (12 U.S.C. 1813(c)).

(b) A federal credit union or state credit union, as defined in the Federal Credit Union Act (12 U.S.C. 1752). [2017 c.644 §1]

Note: 305.081 (Definitions) to 305.094 (Rules) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 305.081 — Definitions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.832 — OR Code / Title 29 / Chapter 316 / Section 316.832
316.832 Travel expenses for loggers
Status: in_force

(1) In addition to the modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income traveling expenses incurred by a logger in job-related travel.

(2) The modification to federal taxable income by subsection (1) of this section shall be substantiated by any proof required by the Department of Revenue by rule. The requirement for substantiation may be waived partially, conditionally or absolutely, as provided under ORS 315.063 (Waiver of substantiation by Department of Revenue) . [Formerly 316.063; 1995 c.54 §14; 2011 c.83 §20]

Source: Section 316.832 — Travel expenses for loggers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308a.453 — OR Code / Title 29 / Chapter 308a / Section 308a.453
308A.453 Requirements
Status: in_force

(1) Land subject to a conservation easement that is held by one or more holders and that is managed in compliance with the terms of the easement, shall receive conservation easement special assessment for ad valorem property tax purposes.

(2) In order for land to be subject to assessment under ORS 308A.450 (Definitions for ORS 308A.450 to 308A.465) to 308A.465 (Inspection by holder) :

(a) The terms of the conservation easement must be capable of meeting the requirements for being considered exclusively for conservation purposes under section 170(h) of the Internal Revenue Code if the land or easement were ever to be the subject of a contribution;

(b) The conservation easement must be recorded in the records of the clerk of the county in which the land is located; and

(c) A written certification must be filed with the county assessor stating that the conservation easement satisfies the requirements of paragraph (a) of this subsection. The certification must be filed by:

(A) The owner of the land, if a deduction has been claimed for federal income tax purposes under section 170 of the Internal Revenue Code for a qualified conservation contribution with respect to the conservation easement; or

(B) The holder, in all cases that are not described in subparagraph (A) of this paragraph. [2007 c.809 §3]

Source: Section 308A.453 — Requirements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 314.625 — OR Code / Title 29 / Chapter 314 / Section 314.625
314.625 Certain nonapportionable income to be allocated
Status: in_force

Rents and royalties from real or tangible personal property, capital gains, interest, dividends, patent or copyright royalties, or prizes awarded by the Oregon State Lottery, to the extent that they constitute nonapportionable income, shall be allocated as provided in ORS 314.625 (Certain nonapportionable income to be allocated) to 314.645 (Allocation to this state of patent and copyright royalties) . [1965 c.152 §5; 1995 c.79 §155; 1999 c.143 §1; 2017 c.43 §2]

Source: Section 314.625 — Certain nonapportionable income to be allocated , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 308.310 — OR Code / Title 29 / Chapter 308 / Section 308.310
308.310 When list of persons issued electrical permits supplied
Status: in_force

The Electrical and Elevator Board in the Department of Consumer and Business Services shall furnish any county assessor upon request a complete list of those persons who have been issued electrical permits in such county within one year of the date of the request, together with the location of the electrical installations requested thereby. The board shall have 30 days to prepare the list after the board has received the request. [Amended by 1983 c.740 §88; 1987 c.414 §149; 1993 c.744 §107]

Source: Section 308.310 — When list of persons issued electrical permits supplied , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 321.213 — OR Code / Title 29 / Chapter 321 / Section 321.213
321.213 Forestland value advisory committee
Status: in_force

(1) At any time, the Department of Revenue may convene a forestland value advisory committee to assist the department in developing a valuation model under ORS 321.207 (Valuation models) or in determining specially assessed values of forestland. If the department convenes a committee, it shall be composed of members appointed by the Director of the Department of Revenue. In appointing members, the director shall strive to include representation of counties, the State Forestry Department and large and small forestland owners from western Oregon and eastern Oregon.

(2) The Department of Revenue shall provide staff and administrative support to facilitate the work of a committee convened by the department. [2001 c.860 §17]

Source: Section 321.213 — Forestland value advisory committee , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 311.145 — OR Code / Title 29 / Chapter 311 / Section 311.145
311.145 Supplying materials and clerical help to restore rolls
Status: in_force

The county court shall supply and furnish the tax collector and assessor with the books and other materials and clerical help necessary to carry out ORS 311.135 (Restoration of current assessment roll after destruction or damage) and 311.140 (Transcripts of destroyed or damaged rolls showing unpaid taxes) .

Source: Section 311.145 — Supplying materials and clerical help to restore rolls , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 305.785 — OR Code / Title 29 / Chapter 305 / Section 305.785
305.785 Appropriation
Status: in_force

There hereby is appropriated out of the moneys in the General Fund in the State Treasury, not otherwise appropriated, the amounts necessary to carry out ORS 305.770 (Report of taxpayers paying invalid tax) to 305.785 (Appropriation) , not exceeding the amounts paid to and received by the State of Oregon, together with interest thereon as provided in ORS 305.775 (Interest on amount of refund in certain cases) , under and by virtue of the law or laws, or parts thereof, declared to be invalid. [Formerly 306.320]

Source: Section 305.785 — Appropriation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 317.363 — OR Code / Title 29 / Chapter 317 / Section 317.363
317.363 Expenses of marijuana-related trade or business
Status: in_force

Section 280E of the Internal Revenue Code applies to all trafficking in controlled substances in Schedule I or Schedule II that is prohibited by federal law or the laws of this state, other than conduct authorized under:

(1) ORS 475C.005 (Short title) to 475C.525 (Severability of ORS 475C.005 to 475C.525) or 475C.700 to 475C.919 (Authority to adopt rules for ORS 475C.770 to 475C.919) ; or

(2) ORS 475A.210 (Short title) to 475A.722 (Severability) . [2015 c.699 §19; 2016 c.91 §10; 2021 c.1 §132]

Source: Section 317.363 — Expenses of marijuana-related trade or business , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 314.835 — OR Code / Title 29 / Chapter 314 / Section 314.835
314.835 Divulging particulars of returns and reports prohibited
Status: in_force

(1) Except as otherwise specifically provided in rules adopted under ORS 305.193 (Disclosure of tax information to designated persons) or in other law, it shall be unlawful for the Department of Revenue or any officer or employee of the department to divulge or make known in any manner the amount of income, expense, deduction, exclusion or credit or any particulars set forth or disclosed in any report or return required in the administration of any local tax pursuant to ORS 305.620 (Collection and distribution of local taxes on income and sales) or required under a law imposing a tax upon or measured by net income. It shall be unlawful for any person or entity to whom information is disclosed or given by the department pursuant to ORS 314.840 (Disclosure of information) (2) or any other provision of state law to divulge or use such information for any purpose other than that specified in the provisions of law authorizing the use or disclosure. No subpoena or judicial order shall be issued compelling the department or any of its officers or employees, or any person who has acquired information pursuant to ORS 314.840 (Disclosure of information) (2) or any other provision of state law to divulge or make known the amount of income, expense, deduction, exclusion or credit or any particulars set forth or disclosed in any report or return except where the taxpayer’s liability for income tax is to be adjudicated by the court from which such process issues.

(2) As used in this section:

(a) “Officer,” “employee” or “person” includes an authorized representative of the officer, employee or person, or any former officer, employee or person, or an authorized representative of such former officer, employee or person.

(b) “Particulars” includes, but is not limited to, a taxpayer’s name, address, telephone number, Social Security number, employer identification number or other taxpayer identification number and the amount of refund claimed by or granted to a taxpayer. [1957 c.632 §34 (enacted in lieu of 316.740 and 317.535); 1971 c.682 §1; 1975 c.789 §13; 1979 c.690 §1; 1993 c.726 §25; 1999 c.580 §1; 2003 c.541 §4; 2015 c.348 §15]

Source: Section 314.835 — Divulging particulars of returns and reports prohibited , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 314.258 — OR Code / Title 29 / Chapter 314 / Section 314.258
314.258 Withholding in certain conveyances of real estate
Status: in_force

(1) As used in this section:

(a) “Authorized agent” means an agent who is responsible for closing and settlement services in a conveyance.

(b) “Closing and settlement services” means services that are provided by:

(A) A licensed escrow agent in a real estate closing escrow as provided in ORS 696.505 (Definitions for ORS 696.505 to 696.590) to 696.590 (Penalty amounts) ; or

(B) An attorney for the benefit of a transferor or a transferee in a conveyance, if, simultaneously with the conveyance, the attorney deposits the unpaid purchase price into the attorney’s client trust account for disbursal pursuant to the written instructions of, or the agreement between, the transferor and transferee.

(c) “Consideration” includes the amount of cash paid for a conveyance and the amount of any lien, mortgage, contract, indebtedness or other encumbrance existing against the property conveyed to which the property remains subject or which the purchaser agrees to pay or assume.

(d) “Conveyance” means a transfer or a contract to transfer fee title to any real estate located in the State of Oregon.

(e) “Net proceeds” means the net amount to be disbursed to the transferor, prior to reduction for withholding, as shown on the transferor’s settlement statement for the conveyance.

(f) “Transferor” means:

(A) An individual who is not a resident of this state, as defined in ORS 316.027 (“Resident” defined) , on the closing date of the conveyance; or

(B) A corporation taxed under section 11 of the Internal Revenue Code and subchapter C, chapter 1 of the Internal Revenue Code, that is not domiciled in this state or that is not registered or otherwise qualified to do business in this state on the closing date of the conveyance.

(2) An authorized agent providing closing and settlement services in a conveyance is required to withhold from consideration payable to a transferor an amount equal to the least of:

(a) Four percent of the consideration for the conveyance;

(b) The net proceeds resulting from the conveyance; or

(c) Eight percent of the gain includable in the transferor’s Oregon taxable income. In arriving at this amount, the authorized agent may rely upon the transferor’s written affirmation of the amount of includable gain.

(3) An authorized agent is not required to withhold amounts under this section if:

(a) The consideration for the conveyance does not exceed $100,000;

(b) The conveyance is pursuant to a judicial foreclosure proceeding, a writ of execution, a nonjudicial foreclosure of a trust deed or a nonjudicial forfeiture of a land sale contract;

(c) The conveyance is in lieu of foreclosure of a mortgage, trust deed or other security instrument or a land sale contract with no additional monetary consideration;

(d) The transferor is a personal representative, executor, conservator, bankruptcy trustee or other person acting under judicial review;

(e) The transferor delivers to the authorized agent a written assurance as provided in section 6045(e) of the Internal Revenue Code that the sale or exchange qualifies for exclusion of gain under section 121 of the Internal Revenue Code;

(f) The authorized agent obtains a written affirmation that the transferor is unlikely to owe Oregon income tax as a result of the conveyance;

(g) The amount that would be withheld under subsection (2) of this section is less than $100, or less than a minimum amount established by rule by the Department of Revenue; or

(h) The authorized agent is an attorney and a licensed escrow agent is providing services in the conveyance.

(4) Intentionally left blank —Ed.

(a) Amounts withheld pursuant to this section are held in trust for the State of Oregon and shall be paid to the department in the time and manner prescribed by the department by rule.

(b) If an authorized agent fails to remit an amount withheld by the agent under this section by the time remittance is required, the department may recover from the authorized agent the amount withheld with interest at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) .

(c) If an authorized agent fails to withhold when withholding is required under this section, the department may recover a penalty not to exceed the greater of:

(A) $500; or

(B) 10 percent of the amount required to be withheld under this section, but not more than $2,500.

(d) The department may not proceed with collection actions against the authorized agent if the authorized agent:

(A) Withholds the required amount in connection with a conveyance and timely remits the funds to the department;

(B) Is not required to withhold an amount under this section; or

(C) Demonstrates to the department that the authorized agent obtained a written affirmation as described in this section or an assurance as provided in section 6045(e) of the Internal Revenue Code prior to disbursal of funds due the transferor resulting from the conveyance.

(e) A transferor may claim the amount withheld by an authorized agent on the transferor’s personal income tax return or corporate income tax return or excise tax return.

(f) An authorized agent may withhold funds under this section without written instructions to withhold from the transferor.

(g) A written affirmation, as provided under this section, shall be executed by the transferor or the transferor’s tax advisor under penalty of perjury and shall contain the transferor’s taxpayer identification number. The authorized agent shall retain for six years from the date of the closing of the conveyance any written affirmation obtained by the agent in connection with the conveyance. The department shall prescribe by rule the form and content of the written affirmation and procedures for submission to the department of the information contained in the written affirmation.

(h) It shall be a defense to any claim by the department or by a transferor against an agent that the agent has acted in reasonable reliance upon representations made by the transferor or the transferor’s tax advisor. [2007 c.864 §4; 2008 c.54 §1; 2009 c.174 §13]

Source: Section 314.258 — Withholding in certain conveyances of real estate; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 311.605 — OR Code / Title 29 / Chapter 311 / Section 311.605
311.605 “Person” defined for ORS 311.605 to 311.642
Status: in_force

As used in ORS 311.605 (“Person” defined for ORS 311.605 to 311.642) to 311.642 (Compromise property tax payment from purchaser of business personal property) , “person” includes any individual, firm, copartnership, company, association, corporation, estate, trust, trustee, receiver, syndicate or any group or combination acting as a unit. [Amended by 1995 c.79 §148]

Source: Section 311.605 — “Person” defined for ORS 311.605 to 311.642 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 317.063 — OR Code / Title 29 / Chapter 317 / Section 317.063
317.063 Tax rate imposed on certain long-term capital gain from farming
Status: in_force

(1) As used in this section:

(a) “Farming” means:

(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 or otherwise, the products or by-products raised for human or animal use on land employed in activities described in this subsection; or

(H) Any other agricultural or horticultural activity or animal husbandry, or any combination of these activities, except that “farming” does not include growing and harvesting trees of a marketable species other than growing and harvesting cultured Christmas trees or certain hardwood timber described in ORS 321.267 (Lands not eligible for special assessment) (3) or 321.824 (Lands not eligible for special assessment) (3).

(b) “Section 1231 gain” has the meaning given that term in section 1231 of the Internal Revenue Code.

(2) Notwithstanding ORS 317.061 (Tax rate) , taxable income that consists of net long-term capital gain shall be subject to tax under this chapter at a rate of five percent if all of the following conditions apply:

(a) The gain is:

(A) Derived from the sale or exchange of capital assets consisting of ownership interests in a corporation, partnership or other entity in which, prior to the sale or exchange, the taxpayer owned at least a 10 percent ownership interest; or

(B) Section 1231 gain.

(b) The property that was sold or exchanged consisted of:

(A) Ownership interests in a corporation, partnership or other entity that is engaged in the trade or business of farming; or

(B) Property that is predominantly used in the trade or business of farming.

(c) The sale or exchange is to a person who is not related to the taxpayer under section 267 of the Internal Revenue Code.

(d) The sale or exchange constitutes a substantially complete termination of all of the taxpayer’s ownership interests in a trade or business that is engaged in farming or a substantially complete termination of all of the taxpayer’s ownership interests in property that is employed in the trade or business of farming.

(3) If the taxpayer has net long-term capital gain derived in part from the sale or exchange of property described in subsection (2)(b) of this section and in part from the sale or exchange of all other property, the net long-term capital gain that is subject to tax under this section shall be determined as follows:

(a) Compute the net long-term capital gain derived from all property described in subsection (2)(b) of this section that was sold or exchanged during the tax year.

(b) Compute the net capital gain or loss from the sale or exchange of all other property during the tax year.

(c) If the amount determined under paragraph (b) of this subsection is a net capital gain, the gain that is subject to tax under subsection (2) of this section shall be the amount determined under paragraph (a) of this subsection.

(d) If the amount determined under paragraph (b) of this subsection is a net capital loss, the gain that is subject to tax under subsection (2) of this section shall be the amount determined under paragraph (a) of this subsection minus the amount determined under paragraph (b) of this subsection. [2001 c.545 §4; 2003 c.454 §124; 2003 c.621 §99a]

Source: Section 317.063 — Tax rate imposed on certain long-term capital gain from farming; requirements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 308.459 — OR Code / Title 29 / Chapter 308 / Section 308.459
308.459 Valuation of rehabilitated property not to be increased
Status: in_force

(1) For purposes of ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) , the assessed value of rehabilitated residential property shall be not more than its assessed value as it appears in the last certified assessment roll next preceding the date on which the application for limited assessment is filed with the governing body as provided in ORS 308.462 (Qualifications for limited assessment) . If the certificate of qualification is filed with the assessor as provided in ORS 307.512 (Filing deadline for certain housing-related exemption and special assessment programs) and 308.466 (Processing applications for limited assessment) , the limited assessment shall apply with respect to the first assessment roll certified after that date or if the certificate of qualification is filed after the deadline set forth in ORS 307.512 (Filing deadline for certain housing-related exemption and special assessment programs) , the limited assessment shall apply as of the following January 1, and shall continue to apply for a total of 10 consecutive assessment rolls.

(2) Notwithstanding subsection (1) of this section, if the multifamily rehabilitated residential housing is subject to a low income rental assistance contract with an agency of this state or of the United States, the city may extend the limited assessment provided by ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) through December 31 of the assessment year during which the termination date of the contract falls. [1975 c.696 §3; 1979 c.768 §2a; 1981 c.804 §63; 1985 c.320 §2; 1989 c.1051 §9; 1991 c.459 §134; 1997 c.541 §198; 2013 c.193 §12]

Source: Section 308.459 — Valuation of rehabilitated property not to be increased; effect of filing date of certificate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 324.090 — OR Code / Title 29 / Chapter 324 / Section 324.090
324.090 State and local government interests exempt
Status: in_force

(1) Any royalty or other interest in oil or gas owned by the state, counties, cities, towns, school districts or other municipal corporations or political subdivisions, is exempt from the gross production tax imposed by ORS 324.070 (Imposition of tax) .

(2) There shall be allowed as a credit against taxes imposed by this chapter all ad valorem taxes imposed by the state, counties, cities, towns, school districts and other municipal corporations and political subdivisions upon any property rights attached to or inherent in the right to produce oil and gas, upon producing oil and gas leases, upon machinery, appliances and equipment used in and around any well producing oil or gas and actually used in the operation of the well, upon oil and gas produced in the state and upon any investment in any property mentioned or described in this subsection. [1981 c.889 §4]

Source: Section 324.090 — State and local government interests exempt; credit of taxes imposed by state and local governments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 314.330 — OR Code / Title 29 / Chapter 314 / Section 314.330
314.330 Lien if grantor or other person determined to be owner of trust
Status: in_force

(1) If a final determination treats the grantor of a trust or any other person as the owner of any portion of a trust pursuant to sections 671 to 679 of the federal Internal Revenue Code or any other law, the lien of the State of Oregon imposed by ORS 314.417 (Unpaid tax or withholding lien at time of assessment) shall attach to all property and rights to property, whether real or personal, of that portion of the trust. The lien may be foreclosed pursuant to ORS 314.419 (Foreclosure of lien) or collected by warrant pursuant to ORS 314.430 (Warrant for collection of taxes) .

(2) For the purposes of subsection (1) of this section, “final determination” means:

(a) An assessment which has become final due to failure to exercise or exhaust rights of appeal to the Oregon Tax Court.

(b) A decision of the Oregon Tax Court which has become final.

(c) A decision of the Oregon Supreme Court. [1985 c.149 §§2,3; 1995 c.556 §24; 1995 c.650 §31]

Source: Section 314.330 — Lien if grantor or other person determined to be owner of trust , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 315.137 — OR Code / Title 29 / Chapter 315 / Section 315.137
315.137 Calendar year limitation on credits allowed all taxpayers
Status: in_force

The total amount allowed for tax credits for overtime wages under ORS 315.133 (Overtime compensation paid to agricultural workers) , as acknowledged in notices provided by the Department of Revenue under ORS 315.136 (Notice of acknowledgment in support of credit) , may not exceed $55 million for all taxpayers for any calendar year. If the department receives applications for the credit sufficient to exceed this amount, the department shall by rule proportionately reduce the amount of certified credits among all taxpayers applying for the credit. [2022 c.115 §11]

Note: Section 12, chapter 115, Oregon Laws 2022, provides:

Sec. 12. Section 8 of this 2022 Act [ 315.133 (Overtime compensation paid to agricultural workers) ] applies to tax years beginning on or after January 1, 2023. [2022 c.115 §12]

Source: Section 315.137 — Calendar year limitation on credits allowed all taxpayers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 307.397 — OR Code / Title 29 / Chapter 307 / Section 307.397
307.397 Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations
Status: in_force

(1) The following items of real property machinery and equipment or tangible personal property are exempt from ad valorem property taxation:

(a) Frost control systems used in agricultural or horticultural activities carried on by the farmer;

(b) Trellises used for hops, beans or fruit or for other agricultural or horticultural purposes;

(c) Hop harvesting equipment, including but not limited to hop pickers;

(d) Oyster racks, trays, stakes and other in-water structures used to raise bivalve mollusks; or

(e) Equipment used for the fresh shell egg industry that is directly related and reasonably necessary to produce, prepare, package and ship fresh shell eggs from the place of origin to market, whether bolted to the floor, wired or plumbed to interconnected equipment, including but not limited to grain bins, conveyors for transporting grain, grain grinding machinery, feed storage hoppers, cages, egg collection conveyors and equipment for washing, drying, candling, grading, packaging and shipping fresh shell eggs.

(2) A real property building, structure or improvement is exempt from ad valorem property taxation if it:

(a) Is used primarily to grow plants for agricultural or horticultural production;

(b) Is covered with polyethylene, fiberglass, corrugated polycarbonate acrylic or any other transparent or translucent material designed primarily to allow passage of solar heat and light; and

(c) Does not have a permanent heat source other than radiant heating provided by direct sunlight. [2001 c.753 §16; 2009 c.776 §11]

Source: Section 307.397 — Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 316.368 — OR Code / Title 29 / Chapter 316 / Section 316.368
316.368 When joint return liability divided
Status: in_force

Notwithstanding ORS 316.367 (Joint return by spouses in a marriage) , upon petition to the Director of the Department of Revenue by one spouse who has filed a joint tax return, the Department of Revenue may terminate the joint and several liability of each spouse and divide the liability equally between both spouses for the tax, penalty and interest due for the tax year that is the subject of the joint return. No petition shall be granted unless at the time of the petition, the spouses are living apart and are legally separated or divorced, and the petitioner satisfies the department that the petitioner is unable to pay the entire liability due to financial hardship. The department shall adopt rules establishing the manner in which a petitioner shall show financial hardship. [1993 c.593 §8]

Source: Section 316.368 — When joint return liability divided; showing of marital status and hardship; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).