ORS § 306.126 — OR Code / Title 29 / Chapter 306 / Section 306.126
306.126 Appraisal of industrial property by department
Status: in_force

(1) As used in this section:

(a) “County-appraised industrial property” means:

(A) Any unit of industrial property if the improvements of the property have a real market value of $1 million or less on the assessment roll for the preceding year; and

(B) Any unit of industrial property for which the appraisal responsibility has been delegated to the county assessor under subsection (3) of this section.

(b) Intentionally left blank —Ed.

(A) “State-appraised industrial property” means any unit of industrial property if the improvements of the property have a real market value of more than $1 million on the assessment roll for the preceding year.

(B) “State-appraised industrial property” does not mean property for which the appraisal responsibility has been delegated to a county assessor under subsection (3) of this section.

(2) Intentionally left blank —Ed.

(a) The Department of Revenue shall appraise each state-appraised industrial property situated within each county and advise the county assessor of the real market value of the property and the property’s net improvements. Except as provided in subsection (3) of this section, no part of the cost of the appraisal shall be borne by the county. The cost of the appraisal shall be reimbursed from the County Assessment Function Funding Assistance Account as provided under ORS 294.184 (County Assessment Function Funding Assistance Account) .

(b) The department shall advise the assessor of the values determined under this subsection by a date that is determined to give the assessor sufficient time to prepare the assessment roll.

(3) Intentionally left blank —Ed.

(a) Notwithstanding subsection (2) of this section, upon request of the county assessor, the department may delegate to the county assessor the department’s responsibility for making the appraisals of state-appraised industrial property required under subsection (2) of this section.

(b) A request by the county assessor under this subsection must be made prior to January 1 for the following assessment year and must be accompanied by any information required by the department.

(c) If responsibility is delegated under this subsection, the entire cost of making the appraisals delegated shall be borne by the county.

(d) No appeal may be taken from any determination of the department under this subsection.

(4) Intentionally left blank —Ed.

(a) Once the responsibility for making appraisals of a state-appraised industrial property is delegated to the county assessor under subsection (3) of this section, the property shall remain a county-appraised industrial property for five consecutive assessment years.

(b) After five consecutive assessment years, the industrial property shall remain a county-appraised industrial property until the county assessor requests the department to resume responsibility for appraising the property. Upon the request of the county assessor, the property shall revert to a state-appraised industrial property as of the next following assessment year.

(5) The department may adopt any rules necessary to carry out the purposes of this section.

(6) The department may adopt an appraisal schedule that promotes the efficient use of its resources. [1955 c.231 §1; 1957 c.589 §1; 1963 c.85 §1; 1989 c.796 §20; 1991 c.459 §33; 1997 c.325 §17; 1997 c.541 §96; 2001 c.303 §15; 2015 c.36 §1]

Source: Section 306.126 — Appraisal of industrial property by department; delegation to county assessors; minimum duration; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors306.­html (accessed May 26, 2025).
ORS § 311.412 — OR Code / Title 29 / Chapter 311 / Section 311.412
311.412 Effect of acquisition of property by eminent domain on taxes for prior fiscal years
Status: in_force

(1) Whenever, by eminent domain proceedings, the State of Oregon or any political subdivision thereof acquires title to any real property upon which property taxes for any year or years prior to the fiscal year of such acquisition have become a lien upon said real property, all such liens shall be transferred to and be paid out of the award of the jury given in such proceedings. The real property acquired by the state or any political subdivision thereof shall be free and clear of any liens or liability for such property taxes.

(2) In the event the real property acquired by the state or any political subdivision thereof was a part of a larger parcel upon which property taxes for any year or years prior to the fiscal year of such acquisition have become a lien, only such proportion of such taxes as the assessed value of the part acquired by the state or the political subdivision thereof bears to the assessed value of the said larger parcel shall be transferred to and paid out of the award of the jury given in said proceedings, and the remainder of such taxes shall continue a lien upon the remainder of said larger parcel. [1953 c.539 §1]

Source: Section 311.412 — Effect of acquisition of property by eminent domain on taxes for prior fiscal years , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 311.745 — OR Code / Title 29 / Chapter 311 / Section 311.745
311.745 Election to defer taxes in disaster area
Status: in_force

(1) Subject to ORS 311.750 (Qualifications) , the taxpayer who has land situated in a disaster area and whose land is adversely affected by the disaster area may, on or before September 1 of each year, elect to defer the taxes levied on the land of the taxpayer for that year. To exercise the option, each taxpayer shall file a claim for deferral with the commissioners on or before September 1 of each year in which the taxpayer claims the deferral. The commissioners shall examine the application and certify that the taxpayer’s property is adversely affected by the disaster. After certifying that the property is adversely affected by the disaster, the commissioners shall forward the application to the Department of Revenue.

(2) When the taxpayer exercises an option to defer taxes for any year by filing a claim for deferral under subsection (1) of this section, it shall have the effect of deferring payment of the taxes levied against the land of the taxpayer for the period of time the area continues to be designated a disaster area. [1977 c.695 §2]

Source: Section 311.745 — Election to defer taxes in disaster area; eligibility , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 319.250 — OR Code / Title 29 / Chapter 319 / Section 319.250
319.250 Exemption of certain sales to Armed Forces
Status: in_force

The license tax imposed by ORS 319.020 (Monthly statement by dealer) shall not be imposed on any aircraft or motor vehicle fuel sold to the Armed Forces of the United States for use in ships, aircraft or for export from this state; but every dealer shall be required to report such sales to the Department of Transportation in such detail as may be required. A certificate by an authorized officer of such Armed Forces shall be accepted by the dealer as sufficient proof that the sale is for the purpose specified in the certificate. [Amended by 1955 c.730 §8; 1959 c.186 §2; 1961 c.43 §1; 1987 c.610 §12]

Source: Section 319.250 — Exemption of certain sales to Armed Forces; reports , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 319.070 — OR Code / Title 29 / Chapter 319 / Section 319.070
319.070 Release of surety
Status: in_force

Any surety on a bond furnished by a dealer as provided in ORS 319.050 (Performance bond) shall be released and discharged from any and all liability to the state accruing on such bond after the expiration of 30 days from the date upon which the surety has lodged with the Department of Transportation a written request to be released and discharged, but this provision shall not operate to relieve, release or discharge the surety from any liability already accrued or which accrues before the expiration of the 30-day period. The department shall promptly, upon receiving the request, notify the dealer who furnished the bond, and unless the dealer, on or before the expiration of the 30-day period, files a new bond, or makes a deposit in accordance with the requirements of ORS 319.050 (Performance bond) and 319.060 (Deposit in lieu of bond) , the department forthwith shall cancel the dealer’s license.

Source: Section 319.070 — Release of surety , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 323.010 — OR Code / Title 29 / Chapter 323 / Section 323.010
323.010 Definitions for ORS 323.005 to 323.482
Status: in_force

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

(1) “Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use and consists of or contains:

(a) Any roll of tobacco wrapped in paper or in any substance not containing tobacco;

(b) Tobacco, in any form, that is functional in the product and that, because of its appearance, the type of tobacco used in the filler or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette;

(c) Any roll of tobacco that is wrapped in any substance containing tobacco and that, because of its appearance, the type of tobacco used in the filler or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (a) of this subsection; or

(d) A roll for smoking that is of any size or shape and that is made wholly or in part of tobacco, irrespective of whether the tobacco is pure or flavored, adulterated or mixed with any other ingredient, if the roll has a wrapper made wholly or in greater part of tobacco and if 1,000 of these rolls collectively weigh not more than three pounds.

(2) “Cigarette activity in this state”:

(a) Means importing, storing or manufacturing cigarettes in this state, or exporting cigarettes out of this state, in order to sell the cigarettes either within or outside this state.

(b) Does not include importing, storing, manufacturing or exporting of cigarettes that are to be consumed by the person doing the importing, storing, manufacturing or exporting.

(3) “Contraband cigarettes” means cigarettes or packages of cigarettes:

(a) That do not comply with the requirements of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) or 323.856 (Tax stamps prohibited on cigarette packages not meeting federal requirements) or the cigarette tax laws of another state or the federal government;

(b) That bear trademarks that are counterfeit under ORS 647.135 (Trademark counterfeiting) or other state or federal trademark laws; or

(c) That have been sold, offered for sale or possessed for sale in this state in violation of ORS 180.440 (Prohibited conduct) .

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

(5) “Dealer” includes every person, other than a manufacturer or a person holding a distributor’s license, who engages in this state in the sale of cigarettes.

(6) “Exporting” means the act of carrying or conveying goods from a point of manufacture or storage in this state to a location outside this state and may be further defined by the department by rule.

(7) “Importing” means the act of bringing goods to a point of storage in this state from a location outside this state and may be further defined by the department by rule.

(8) “In this state” means within the exterior limits of the State of Oregon and includes all territory within these limits owned by or ceded to the United States of America.

(9) “Manufacturer” means any person who makes, manufactures or fabricates cigarettes for sale.

(10) “Package” means the individual package, box or other container in which retail sales or gifts of cigarettes are normally made or intended to be made.

(11) “Person” includes any individual, firm, copartnership, joint venture, association, social club, fraternal organization, corporation, estate, trust, receiver, trustee, syndicate, this state, any county, municipality, district or other political subdivision of the state, or any other group or combination acting as a unit.

(12) “Sale” includes any transfer of title or possession for a consideration, exchange or barter, in any manner or by any means whatsoever, but does not include the sale of cigarettes by a manufacturer to a distributor.

(13) “Taxpayer” means a distributor or other person required to pay a tax under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) , and includes a distributor required to prepay a tax under ORS 323.068 (Prepayment of tax) .

(14) “Transporter” means any person importing or transporting into this state, or transporting in this state, cigarettes obtained from a source located outside this state, or from any person not licensed as a distributor under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) . It does not include a licensed distributor, a common carrier to whom is issued a certificate or permit by the United States Surface Transportation Board to carry commodities in interstate commerce, or to a carrier of federal tax-free cigarettes in bond, or any person transporting no more than 199 cigarettes at any one time.

(15) “Untaxed cigarette” means any cigarette that has not yet been distributed in such manner as to result in a tax liability under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) .

(16) “Use or consumption” includes the exercise of any right or power over cigarettes incident to the ownership thereof, other than the sale of the cigarettes or the keeping or retention thereof for the purpose of sale.

(17) “Wholesaler” means any dealer who engages in the sale of cigarettes to any other dealer for purposes other than use or consumption. [1965 c.525 §§3,4,5,9,10,12,13,14,15,16,17; subsection (12) enacted as 1967 c.193 §2; 2001 c.5 §1; 2003 c.804 §§1,1a; 2019 c.525 §6]

Source: Section 323.010 — Definitions for ORS 323.005 to 323.482 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 307.250 — OR Code / Title 29 / Chapter 307 / Section 307.250
307.250 Property of veterans or surviving spouses
Status: in_force

(1) As used in this section and ORS 307.260 (Claiming exemption) , 307.262 (Tax years for which exemption may be claimed upon receipt of federal certification of disability) and 307.270 (Property to which exemption of ORS 307.250 applies) , “veteran” has the meaning given that term in ORS 408.225 (Definitions for ORS 408.225 to 408.237) .

(2) Upon compliance with ORS 307.260 (Claiming exemption) , there shall be exempt from taxation not to exceed $15,000 of the assessed value of the homestead or personal property of any of the following residents of this state other than those described in subsection (3) of this section:

(a) Any veteran who is officially certified by the United States Department of Veterans Affairs or any branch of the Armed Forces of the United States as having disabilities of 40 percent or more.

(b) Any veteran having served with the United States Armed Forces who, as certified by one duly licensed physician or naturopathic physician, is rated as having disabilities of 40 percent or more. However, a veteran shall be entitled to the exemption granted under this paragraph only if the veteran during the calendar year immediately preceding the assessment year for which the exemption is claimed had total gross income, including pensions, disability compensation or retirement pay, or any combination of such payments from the United States Government on account of such service, of not more than 185 percent of federal poverty guidelines.

(c) The surviving spouse remaining unmarried of a veteran, but the exemption shall apply only to the period preceding the date of the first remarriage of the surviving spouse.

(3) Upon compliance with ORS 307.260 (Claiming exemption) , there shall be exempt from taxation not to exceed $18,000 of the assessed value of the homestead or personal property of any of the following residents of this state:

(a) Any veteran who is officially certified by the United States Department of Veterans Affairs or any branch of the Armed Forces of the United States as having service-connected disabilities of 40 percent or more.

(b) The surviving spouse remaining unmarried of a veteran, if the veteran died as a result of service-connected injury or illness or if the veteran received at least one year of the maximum exemption from taxation allowed under paragraph (a) of this subsection after 1981 for a veteran certified as having service-connected disabilities of 40 percent or more.

(4) The amount of the exemption allowed under subsection (2) or (3) of this section shall equal 103 percent of the amount of the exemption for the prior tax year. [Amended by 1953 c.63 §3; 1955 c.248 §1; 1961 c.410 §5; 1969 c.605 §55; 1971 c.338 §1; 1973 c.402 §7; 1981 c.530 §3; 1981 c.682 §1; 1982 s.s.1 c.33 §2; 1991 c.67 §77; 1991 c.459 §52; 1995 c.610 §2; 1997 c.541 §111; 1999 c.221 §1; 2005 c.520 §1; 2009 c.41 §1; 2017 c.356 §26]

Source: Section 307.250 — Property of veterans or surviving spouses , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 321.580 — OR Code / Title 29 / Chapter 321 / Section 321.580
321.580 Effect of failure or refusal to make return
Status: in_force

If any taxpayer neglects or refuses to make a return required to be made by ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) to 321.185 (Forest Research and Experiment Account) , 321.560 (Audit of returns) to 321.600 (Tax as debt) or 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) , the Department of Revenue is authorized to determine the tax due, based upon any information in its possession or that may come into its possession. The department shall give the taxpayer written notice of the tax and delinquency charges and the tax and delinquency charges shall be a lien from the time of severance. If the tax and delinquency charges are not paid within 30 days from the mailing of the notice, the department shall proceed to collect the tax in the manner provided in ORS 321.570 (Warrant for collection of delinquent taxes) . [Formerly 321.092; 2003 c.454 §57; 2003 c.621 §42a]

Source: Section 321.580 — Effect of failure or refusal to make return , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 307.515 — OR Code / Title 29 / Chapter 307 / Section 307.515
307.515 Definitions for ORS 307.515 to 307.523
Status: in_force

As used in ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) :

(1) “Governing body” means the city or county legislative body having jurisdiction over the property for which an exemption may be applied for under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) .

(2) “Lender” means the provider of a loan secured by the recorded deed of trust or recorded mortgage made to finance the purchase, construction or rehabilitation of a property used for low income housing under the criteria listed in or adopted under ORS 307.517 (Criteria for exemption) , 307.518 (Alternative criteria for exemption) or ORS 307.520 (Limited equity cooperative property) .

(3) “Limited equity cooperative” means a cooperative corporation formed under ORS chapter 62 whose articles of incorporation, in addition to the other requirements of ORS chapter 62, prohibit members from selling their ownership interests:

(a) To any person other than a low income person; or

(b) For a sales price that exceeds the sum of:

(A) The price the member paid for the ownership interest;

(B) The cost of any permanent improvements the member made to the housing unit during the member’s ownership;

(C) Any special assessments the member paid to the limited equity cooperative during the member’s ownership that were expended to make permanent improvements to the building in which the member’s housing unit is located; and

(D) A return on the amounts described in subparagraphs (A) to (C) of this paragraph, computed from the year in which the respective amount was paid, that equals the greater of the result of:

(i) Adjusting each amount by the percentage increase, if any, in the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor; or

(ii) Increasing each amount by three percent compounded annually.

(4) According to the election of a governing body pursuant to ORS 307.519 (Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523) (1), “low income” means:

(a) Income at or below 60 percent of the area median income as determined by the Oregon Housing Stability Council based on information from the United States Department of Housing and Urban Development;

(b) Intentionally left blank —Ed.

(A) For the initial year that persons occupy property for which an application for exemption is filed under ORS 307.521 (Application for exemption) , income at or below 60 percent of the area median income as determined by the Oregon Housing Stability Council based on information from the United States Department of Housing and Urban Development; and

(B) For every subsequent consecutive year that the persons occupy the property, income at or below 80 percent of the area median income as determined by the Oregon Housing Stability Council based on information from the United States Department of Housing and Urban Development; or

(c) For housing units on property that is awarded tax credits through the federal Low-Income Housing Tax Credit program and is a qualified low-income housing project meeting the requirements of 26 U.S.C. 42(g)(1)(C), income at or below 80 percent of the area median income as determined by the Oregon Housing Stability Council based on information from the United States Department of Housing and Urban Development, provided the average area median income of all housing units on the property is at or below 60 percent of the area median income as determined by the Oregon Housing Stability Council based on information from the United States Department of Housing and Urban Development.

(5) “Rent” includes charges paid by the holder of a proprietary lease in a limited equity cooperative for occupancy of a housing unit owned by the cooperative. [1989 c.803 §1; 1991 c.930 §3; 1993 c.168 §3; 2015 c.180 §44; 2015 c.310 §3; 2021 c.528 §2; 2023 c.398 §19]

Source: Section 307.515 — Definitions for ORS 307.515 to 307.523 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 316.801 — OR Code / Title 29 / Chapter 316 / Section 316.801
316.801 Addition for certain amounts withdrawn
Status: in_force

(1) There shall be added to federal taxable income the amount of funds a taxpayer withdraws from a first-time home buyer savings account established under ORS 316.797 (First-time home buyer savings account) , if:

(a) Those funds were used for a purpose other than eligible costs;

(b) In this tax year or a previous tax year, those funds were subtracted or exempted from federal taxable income under ORS 316.798 (Subtraction for contributions) ; and

(c) Those funds were not deposited into another first-time home buyer savings account held by the taxpayer.

(2) There shall be added to federal taxable income the amount of funds a taxpayer holds in a first-time home buyer savings account not expended on eligible costs by December 31 of the last year of the 10-year period described under ORS 316.798 (Subtraction for contributions) (3) if in a previous tax year those funds were subtracted or exempted from federal taxable income under ORS 316.798 (Subtraction for contributions) .

(3) The Department of Revenue shall assess a penalty against the taxpayer in the amount of five percent of the funds withdrawn from a taxpayer’s first-time home buyer savings account, if:

(a) The withdrawal of funds occurs during the 10-year period set forth in ORS 316.798 (Subtraction for contributions) (3); and

(b) The withdrawn funds are not used for eligible costs or deposited into another first-time home buyer savings account held by the taxpayer.

(4) The penalty described in subsection (3) of this section does not apply to any funds withdrawn from a first-time home buyer savings account of:

(a) A taxpayer who is deceased;

(b) A taxpayer who has filed for protection under the United States Bankruptcy Code (11 U.S.C. 101 et seq.); or

(c) A taxpayer whose loss of use or function of any portion of the body permanently incapacitates the taxpayer from regularly performing work at a gainful and suitable occupation. [2018 c.109 §7]

Source: Section 316.801 — Addition for certain amounts withdrawn; penalty; exceptions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 309.020 — OR Code / Title 29 / Chapter 309 / Section 309.020
309.020 Property value appeals board
Status: repealed

(1) Except as provided by subsections (3) and (4) of this section:

(a) The property value appeals board shall consist of those persons selected by the county clerk from the pool of board members appointed under ORS 309.067 (Pool of members) . The clerk shall complete the selection prior to the commencement of the board session as provided in ORS 309.026 (Sessions) . The board shall consist of one member of the pool described in ORS 309.067 (Pool of members) (1)(a) and two members of the pool described in ORS 309.067 (Pool of members) (1)(b).

(b) Additional property value appeals boards may be selected by the county clerk if necessary for the efficient conduct of business. Each additional board shall consist of one member of the pool described in ORS 309.067 (Pool of members) (1)(a), or under subsection (5) of this section, and two members of the pool described in ORS 309.067 (Pool of members) (1)(b).

(2) The term of each member of a county property value appeals board shall begin on the date of selection and shall end on the earliest of:

(a) The second June 30 following the date of selection;

(b) The date on which the member resigns; or

(c) The date on which the member is replaced under subsection (4) of this section.

(3) The chairperson of the board shall be the member of the county governing body selected from the pool described in ORS 309.067 (Pool of members) (1)(a), if present. If the governing body member is replaced as provided under subsection (4) of this section, the governing body member’s replacement shall be the chairperson unless the board votes unanimously to elect one of the members selected from the pool described in ORS 309.067 (Pool of members) (1)(b) present as chairperson of the board. A quorum shall be a minimum of two members.

(4) In the event of the inability or unwillingness of any member to serve, such indisposition continuing for more than seven consecutive days, the member shall be replaced in the manner of an original selection.

(5) In any county:

(a) The county governing body may select one county resident from the pool described in ORS 309.067 (Pool of members) (1)(b) to serve on a board instead of selecting a member of the county governing body.

(b) Any county resident appointed to the pool described in ORS 309.067 (Pool of members) (1)(b) may serve on any board as needed for the efficient conduct of business.

(6) A particular member of a board shall not participate in the determination of a petition after the hearing if the board member did not hear and consider, as a member of the board, the evidence presented at the hearing. [Amended by 1953 c.714 §3; 1955 c.709 §1; 1957 c.326 §1; 1967 c.142 §1; 1971 c.363 §1; 1973 c.61 §3; 1973 c.372 §1; 1979 c.725 §1; 1985 c.318 §2; 1989 c.330 §2; 1991 c.459 §186; 1995 c.226 §6; 1997 c.541 §224; 2023 c.29 §20; 2023 c.38 §1]

Note: The amendments to 309.020 (Property value appeals board) by section 20, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, including amendments by section 1, chapter 38, Oregon Laws 2023, is set forth for the user’s convenience.

309.020 (Property value appeals board) . (1) Except as provided by subsections (3) and (4) of this section:

(a) The board of property tax appeals shall consist of those persons selected by the county clerk from the pool of board members appointed under ORS 309.067 (Pool of members) . The clerk shall complete the selection prior to the commencement of the board session as provided in ORS 309.026 (Sessions) . The board shall consist of one member of the pool described in ORS 309.067 (Pool of members) (1)(a) and two members of the pool described in ORS 309.067 (Pool of members) (1)(b).

(b) Additional boards of property tax appeals may be selected by the county clerk if necessary for the efficient conduct of business. Each additional board shall consist of one member of the pool described in ORS 309.067 (Pool of members) (1)(a), or under subsection (5) of this section, and two members of the pool described in ORS 309.067 (Pool of members) (1)(b).

(2) The term of each member of a county board of property tax appeals shall begin on the date of selection and shall end on the earliest of:

(a) The second June 30 following the date of selection;

(b) The date on which the member resigns; or

(c) The date on which the member is replaced under subsection (4) of this section.

(3) The chairperson of the board shall be the member of the county governing body selected from the pool described in ORS 309.067 (Pool of members) (1)(a), if present. If the governing body member is replaced as provided under subsection (4) of this section, the governing body member’s replacement shall be the chairperson unless the board votes unanimously to elect one of the members selected from the pool described in ORS 309.067 (Pool of members) (1)(b) present as chairperson of the board. A quorum shall be a minimum of two members.

(4) In the event of the inability or unwillingness of any member to serve, such indisposition continuing for more than seven consecutive days, the member shall be replaced in the manner of an original selection.

(5) In any county:

(a) The county governing body may select one county resident from the pool described in ORS 309.067 (Pool of members) (1)(b) to serve on a board instead of selecting a member of the county governing body.

(b) Any county resident appointed to the pool described in ORS 309.067 (Pool of members) (1)(b) may serve on any board as needed for the efficient conduct of business.

(6) A particular member of a board shall not participate in the determination of a petition after the hearing if the board member did not hear and consider, as a member of the board, the evidence presented at the hearing.

Note: Sections 41 (2) and 42, chapter 29, Oregon Laws 2023, provide:

Sec. 41. (2) For the purpose of harmonizing and clarifying statutory law, the Legislative Counsel may substitute for words designating the “board of property tax appeals,” wherever they occur in statutory law, other words designating the “property value appeals board.” [2023 c.29 §41(2)]

Sec. 42. Section 41 of this 2023 Act is repealed on January 2, 2034. [2023 c.29 §42]

Source: Section 309.020 — Property value appeals board; members; qualifications; term of office; quorum; replacement , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 319.230 — OR Code / Title 29 / Chapter 319 / Section 319.230
319.230 Transporting motor vehicle fuel in bulk
Status: in_force

Every person operating any conveyance for the purpose of hauling, transporting or delivering motor vehicle fuel in bulk shall, before entering upon the public highways of this state with such conveyance, have and possess during the entire time of hauling or transporting such motor vehicle fuel an invoice, bill of sale or other written statement showing the number of gallons, the true name and address of the seller or consignor, and the true name and address of the buyer or consignee, if any, of the same. The person hauling such motor vehicle fuel shall at the request of any sheriff, deputy sheriff, constable, state police or other officer authorized by law to inquire into or investigate such matters, produce and offer for inspection the invoice, bill of sale or other statement. [Amended by 1957 c.209 §6]

Source: Section 319.230 — Transporting motor vehicle fuel in bulk , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 311.615 — OR Code / Title 29 / Chapter 311 / Section 311.615
311.615 Notice of warrants
Status: in_force

(1) Intentionally left blank —Ed.

(a) Notice of the warrants required by ORS 311.610 (Warrants to enforce payments of taxes on personal property) and the issue thereof, except as provided in ORS 311.620 (Service of warrant) , shall be given by:

(A) One publication of the notice in a newspaper of general circulation in the county, to be designated by the county court; and

(B) First-class mail to persons named in the notice.

(b) All warrants served by publication may be included in one general notice.

(2) The published notice must contain:

(a) A general statement of the effect of the warrants when filed and recorded.

(b) The names of the respective owners of the several personal properties and descriptions thereof as appearing in the latest tax roll or in the list or return listing or reporting the property pursuant to ORS 308.285 (Requiring taxpayer to furnish list of taxable property) or 308.290 (Returns) .

(c) The year or years for which taxes are delinquent on each property.

(d) The amount of delinquent taxes for each year.

(e) The interest accrued on each such amount to the date of issuance of the warrant.

(3) Notice that complies with subsection (1) of this section is sufficient service on each person named in the notice or any person interested in any property described in the notice. All persons named in the notice or owning or claiming to own, or having or claiming to have any interest in, any property described in the notice are required to take notice of the proceeding and of all steps relating to the proceeding. [Amended by 1971 c.568 §3; 2003 c.576 §198; 2009 c.54 §1]

Source: Section 311.615 — Notice of warrants , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 305.228 — OR Code / Title 29 / Chapter 305 / Section 305.228
305.228 Penalty for second dishonored payment of taxes
Status: in_force

(1) The Department of Revenue shall assess a penalty against any person who has previously tendered a dishonored check, draft, order or electronic funds transfer for the payment of any amount collected by the department and who subsequently makes and tenders to the department any check, draft, order or electronic funds transfer for the payment of any tax or any other amount collected by the department, including amounts assigned for collection under ORS 293.250 (Collections Unit) , that is dishonored by the drawee for the following reasons:

(a) Lack of funds;

(b) Lack of credit;

(c) Because the maker has no account with the drawee; or

(d) Because the maker has ordered payment stopped on the check, draft, order or electronic funds transfer.

(2) The amount of the penalty assessed under subsection (1) of this section shall be equal to the greater of $25 or three times the amount of the dishonored check, draft, order or electronic funds transfer. The amount of the penalty shall not be greater than $500.

(3) The penalty imposed under this section is in addition to any other penalty imposed by law. Any person against whom a penalty is assessed under this section may appeal to the tax court as provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) . If the penalty is not paid within 10 days after the order of the tax court becomes final, the department may record the order and collect the amount assessed in the manner as income tax deficiencies are recorded and collected under ORS 314.430 (Warrant for collection of taxes) .

(4) The department may waive all or any part of the penalty assessed under this section on a showing that there was a reasonable basis for tendering the check, draft, order or electronic funds transfer.

(5) As used in this section, “electronic funds transfer” has the meaning given that term in ORS 293.525 (Payments to and by state agencies by electronic funds transfers) . [1985 c.85 §3; 1995 c.650 §111; 1999 c.61 §1]

Source: Section 305.228 — Penalty for second dishonored payment of taxes; waiver , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308.515 — OR Code / Title 29 / Chapter 308 / Section 308.515
308.515 Department to make annual assessment of designated utilities and companies
Status: in_force

(1) The Department of Revenue shall make an annual assessment of any property that has a situs in this state and that, except as provided in subsection (3) of this section, is used or held for future use by any company in performing or maintaining any of the following businesses or services or in selling any of the following commodities, whether in domestic or interstate commerce or in any combination of domestic and interstate commerce, and whether mutually or for hire, sale or consumption by other persons:

(a) Railroad transportation;

(b) Railroad switching and terminal;

(c) Electric rail transportation;

(d) Private railcar transportation;

(e) Air transportation;

(f) Water transportation upon inland water of the State of Oregon;

(g) Air or railway express;

(h) Communication;

(i) Heating;

(j) Gas;

(k) Electricity;

(L) Pipeline;

(m) Toll bridge; or

(n) Private railcars of all companies not otherwise listed in this subsection, if the private railcars are rented, leased or used in railroad transportation for hire.

(2) The assessment described in subsection (1) of this section shall be made on an assessment roll that is prepared by the division of the department charged with property tax administration.

(3) There may not be assessed under subsection (1) of this section:

(a) Any property used by or for water transportation companies whose watercraft ply exclusively on the high seas, or between the high seas and inland water ports or terminals, or any combination thereof.

(b) Any property used by or for water transportation companies exclusively for hire by other persons for booming and rafting, dredging, log or marine salvage, ship berthing, maintenance, sludge removal, cleaning or repair, marine or water-based construction, or guide service.

(c) Any property used by or for interstate ferries or by or for water transportation companies as ferries operating directly across interstate rivers.

(d) Any property of the National Railroad Passenger Corporation.

(e) Any aircraft that is required to be registered under ORS 837.040 (Persons required to register aircraft) for all or any part of the calendar year and that is not used to provide scheduled passenger service.

(4) Any corporation included within subsection (1) of this section, to the extent that it actively engages in any business or service not described therein or not incidental to any business or service or sale of a commodity described therein, may not to that extent be deemed a corporation whose properties are assessed under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(5) The department shall assess property owned, leased or occupied by a legal entity not yet engaged in a business, service or sale of a commodity that is described in subsection (1) of this section if the property is intended for operation or use in the business, service or sale of the commodity. [Amended by 1955 c.735 §1; 1957 c.711 §3; 1959 c.109 §1; 1965 c.175 §1; 1973 c.102 §2; 1973 c.402 §8; 1981 c.623 §4; 1983 c.600 §1; 1987 c.601 §1; 1995 c.256 §1; 1997 c.154 §33; 1997 c.656 §2; 1999 c.223 §1; 2005 c.94 §53; 2009 c.128 §5; 2012 c.103 §1]

Source: Section 308.515 — Department to make annual assessment of designated utilities and companies , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 311.223 — OR Code / Title 29 / Chapter 311 / Section 311.223
311.223 Correction of rolls
Status: in_force

(1) If the person or party notified as provided in ORS 311.219 (Notice of intention to assess omitted property) does not appear or if the person or party appears and fails to show good and sufficient cause why the assessment shall not be made, the assessor shall proceed to correct the assessment or tax roll or rolls from which the property was omitted. The assessor shall add the property to the tax roll or rolls, with the proper valuation, and extend on the tax roll or rolls taxes at the consolidated rate under ORS 310.147 (Code area system) that is applicable in the code area in which the property was located for each year as to which it was omitted. To carry out the correction of a tax roll or rolls the assessor shall send a written statement to the tax collector instructing the tax collector to make the necessary changes on the tax roll. The statement shall contain all of the information needed by the tax collector to make the changes in the roll and it shall be dated and signed by the assessor or the deputy of the assessor. The tax collector shall then correct the tax roll.

(2) Immediately after the assessor corrects the assessment or tax roll, the assessor shall file in the office of the assessor a statement of the facts or evidence on which the assessor based the correction and notify the taxpayer by written notice, sent by first class mail to the taxpayer’s last-known address, of:

(a) The date and amount of the correction;

(b) If a penalty for failing to timely file a real, combined or personal property return as required by ORS 308.290 (Returns) is being imposed under ORS 308.295 (Penalties for failure to file real property or combined return on time) or 308.296 (Penalty for failure to file return reporting only personal property) , the amount of the penalty;

(c) An explanation of the collection procedures applicable to the corrected amount, or applicable to the penalty; and

(d) An explanation of the taxpayer’s right to appeal under subsection (4) of this section and the procedures for making the appeal.

(3) To enable the assessor to comply with this section, the assessor is invested with all the powers of the county clerk under the law in force during the years for which correction may be made under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) and thereafter.

(4) Any person aggrieved by an assessment made under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) may appeal to the tax court within 90 days after the correction of the roll as provided in ORS 305.280 (Time for filing appeals) and 305.560 (Appeals procedure generally) . If a penalty under ORS 308.295 (Penalties for failure to file real property or combined return on time) or 308.296 (Penalty for failure to file return reporting only personal property) is imposed for failing to timely file a real, combined or personal property return with respect to the assessment under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) , the imposition of the penalty may be appealed to the tax court. The appeal of the penalty must be brought within the same period of time as an assessment under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) may be appealed to the tax court. An appeal of the value assigned under this section, or of any penalty described in subsection (2)(b) of this section, may not be made to the property value appeals board under ORS 309.100 (Petitions for reduction of property value) . [Formerly 311.211; 2001 c.114 §27; 2001 c.303 §1; 2007 c.452 §1; 2011 c.204 §9; 2023 c.29 §34]

Note: The amendments to 311.223 (Correction of rolls) by section 34, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

311.223 (Correction of rolls) . (1) If the person or party notified as provided in ORS 311.219 (Notice of intention to assess omitted property) does not appear or if the person or party appears and fails to show good and sufficient cause why the assessment shall not be made, the assessor shall proceed to correct the assessment or tax roll or rolls from which the property was omitted. The assessor shall add the property to the tax roll or rolls, with the proper valuation, and extend on the tax roll or rolls taxes at the consolidated rate under ORS 310.147 (Code area system) that is applicable in the code area in which the property was located for each year as to which it was omitted. To carry out the correction of a tax roll or rolls the assessor shall send a written statement to the tax collector instructing the tax collector to make the necessary changes on the tax roll. The statement shall contain all of the information needed by the tax collector to make the changes in the roll and it shall be dated and signed by the assessor or the deputy of the assessor. The tax collector shall then correct the tax roll.

(2) Immediately after the assessor corrects the assessment or tax roll, the assessor shall file in the office of the assessor a statement of the facts or evidence on which the assessor based the correction and notify the taxpayer by written notice, sent by first class mail to the taxpayer’s last-known address, of:

(a) The date and amount of the correction;

(b) If a penalty for failing to timely file a real, combined or personal property return as required by ORS 308.290 (Returns) is being imposed under ORS 308.295 (Penalties for failure to file real property or combined return on time) or 308.296 (Penalty for failure to file return reporting only personal property) , the amount of the penalty;

(c) An explanation of the collection procedures applicable to the corrected amount, or applicable to the penalty; and

(d) An explanation of the taxpayer’s right to appeal under subsection (4) of this section and the procedures for making the appeal.

(3) To enable the assessor to comply with this section, the assessor is invested with all the powers of the county clerk under the law in force during the years for which correction may be made under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) and thereafter.

(4) Any person aggrieved by an assessment made under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) may appeal to the tax court within 90 days after the correction of the roll as provided in ORS 305.280 (Time for filing appeals) and 305.560 (Appeals procedure generally) . If a penalty under ORS 308.295 (Penalties for failure to file real property or combined return on time) or 308.296 (Penalty for failure to file return reporting only personal property) is imposed for failing to timely file a real, combined or personal property return with respect to the assessment under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) , the imposition of the penalty may be appealed to the tax court. The appeal of the penalty must be brought within the same period of time as an assessment under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) may be appealed to the tax court. An appeal of the value assigned under this section, or of any penalty described in subsection (2)(b) of this section, may not be made to the board of property tax appeals under ORS 309.100 (Petitions for reduction of property value) .

Source: Section 311.223 — Correction of rolls; filing statement of facts; notice to taxpayer; powers of assessor; appeals , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 324.190 — OR Code / Title 29 / Chapter 324 / Section 324.190
324.190 Collection of unpaid tax
Status: in_force

(1) If any tax imposed by this chapter, or any portion of such tax, is not paid within 30 days after the date that the written notice and demand for payment required under ORS 305.895 (Action against property before issuance of warrant prohibited) is mailed, the Department of Revenue shall issue a warrant for the payment of the amount of the tax, with the added penalties, interest and cost of executing the warrant. A copy of the warrant shall be mailed or otherwise delivered to the taxpayer by the department at the taxpayer’s last-known address.

(2) At any time after issuing a warrant under this section, the department may record the warrant in the County Clerk Lien Record of any county of this state. Recording of the warrant has the effect described in ORS 205.125 (County Clerk Lien Record) . After recording a warrant, the department may direct the sheriff for the county in which the warrant is recorded to levy upon and sell the real and personal property of the taxpayer found within that county, and to levy upon any currency of the taxpayer found within that county, for the application of the proceeds or currency against the amount reflected in the warrant and the sheriff’s cost of executing the warrant. The sheriff shall proceed on the warrant in the same manner prescribed by law for executions issued against property pursuant to a judgment, and is entitled to the same fees as provided for executions issued against property pursuant to a judgment. The fees of the sheriff shall be added to and collected as a part of the warrant liability.

(3) In the discretion of the department, a warrant under this section may be directed to any agent authorized by the department to collect this tax. In the execution of the warrant the agent has the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty.

(4) Until a warrant under this section is satisfied in full, the department has the same remedies to enforce the claim for taxes against the taxpayer as if the state had a recorded judgment against the taxpayer for the amount of the tax. [1981 c.889 §12; 1983 c.696 §18; 1985 c.761 §22; 1989 c.625 §79; 2003 c.576 §206; 2011 c.389 §6; 2011 c.661 §9; 2019 c.360 §6]

Source: Section 324.190 — Collection of unpaid tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 307.147 — OR Code / Title 29 / Chapter 307 / Section 307.147
307.147 Senior services centers
Status: in_force

(1) For purposes of this section:

(a) “Nonprofit corporation” means a corporation that:

(A) Is organized not for profit, pursuant to ORS chapter 65 or any predecessor of ORS chapter 65; or

(B) Is organized and operated as described under section 501(c) of the Internal Revenue Code as defined in ORS 305.842 (Application of Internal Revenue Code to certain property tax laws) .

(b) “Senior services center” means property that:

(A) Is owned or being purchased by a nonprofit corporation;

(B) Is actually and exclusively used to provide services and activities (including parking) primarily to or for persons over 50 years of age;

(C) Is open generally to all persons over 50 years of age;

(D) Is not used primarily for fund-raising activities; and

(E) Is not a residential or dwelling place.

(2) Upon compliance with ORS 307.162 (Claiming exemption) , a senior services center is exempt from ad valorem property taxation. [1993 c.777 §2; 1997 c.541 §104; 1997 c.839 §44; 1999 c.90 §32; 2001 c.660 §27; 2003 c.77 §5; 2005 c.94 §31; 2005 c.832 §17; 2007 c.614 §5; 2008 c.45 §5; 2009 c.5 §15; 2009 c.909 §15; 2010 c.82 §15; 2011 c.7 §15; 2012 c.31 §15; 2013 c.377 §15; 2014 c.52 §17]

Source: Section 307.147 — Senior services centers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 320.347 — OR Code / Title 29 / Chapter 320 / Section 320.347
320.347 Alternative remittance of receipts from tax on camping and recreational vehicle spaces
Status: in_force

(1) Except as provided in this section, a unit of local government that imposes a tax on the rental of privately owned camping or recreational vehicle spaces shall, regardless of a schedule imposed by the unit of local government for remitting tax receipts, allow a transient lodging tax collector to hold the tax collected until the amount of money held equals or exceeds $100.

(2) Once the amount held by a transient lodging tax collector equals or exceeds $100, or by December 31 of each year if the $100 threshold is not met, the transient lodging tax collector shall remit the tax collected at the next following reporting period established by the unit of local government for payment of the tax.

(3) A unit of local government may not assess any penalty or interest against a transient lodging tax collector that withholds payments pursuant to this section. [2005 c.610 §4; 2013 c.610 §12]

Source: Section 320.347 — Alternative remittance of receipts from tax on camping and recreational vehicle spaces , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 305.075 — OR Code / Title 29 / Chapter 305 / Section 305.075
305.075 Employees
Status: in_force

(1) Subject to any applicable provisions of the State Personnel Relations Law:

(a) The Director of the Department of Revenue may appoint and remove such officers, agents and employees as the director considers necessary. Such persons shall have the duties and powers the director from time to time prescribes.

(b) The compensation of all such officers, agents and employees shall be fixed by the director.

(2) Subject to and in the manner otherwise provided by law, all officers, agents and employees of the Department of Revenue shall be allowed such reasonable and necessary traveling and other expenses as may be incurred in the performance of their duties. [1969 c.520 §11; 1985 c.761 §6]

Source: Section 305.075 — Employees; appointment; duties; compensation and expenses , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.870 — OR Code / Title 29 / Chapter 305 / Section 305.870
305.870 Personnel evaluation not based on amount of taxes collected
Status: in_force

In its implementation of the personnel policies established under ORS chapter 240 or by administrative order, the Department of Revenue shall not use the dollar amounts of taxes collected as its primary evaluation criterion. [1989 c.625 §68]

Source: Section 305.870 — Personnel evaluation not based on amount of taxes collected , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 320.120 — OR Code / Title 29 / Chapter 320 / Section 320.120
320.120 Employment of agents
Status: in_force

(1) The Department of Revenue may employ the agents necessary for the administration and enforcement of ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) . Agents of the department charged with the enforcement of ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) have all the power and authority of police officers in the performance of such duties.

(2) The Oregon State Lottery and the agents and employees of the Oregon State Lottery may not be considered agents of the department charged with the enforcement of ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) . [Amended by 1999 c.501 §8; 2005 c.94 §95]

Source: Section 320.120 — Employment of agents , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 308.645 — OR Code / Title 29 / Chapter 308 / Section 308.645
308.645 Reports by companies of mileage to county assessors
Status: in_force

Upon request by the county assessor, a company assessed by the Department of Revenue under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) shall furnish a report to the county assessor, under oath, showing the length, as of January 1 at 1:00 a.m. of the assessment year, in each city, town, school district, road district, port or other municipal taxing agency or district, or in lieu thereof the length in each tax code area in the county, of main and branch railroad lines, and of main tracks, spurs, yard tracks and sidetracks and also of wire, pipe or pole lines and operational routes. [Amended by 1973 c.402 §12; 1997 c.154 §42; 2009 c.128 §14]

Source: Section 308.645 — Reports by companies of mileage to county assessors , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 308.302 — OR Code / Title 29 / Chapter 308 / Section 308.302
308.302 Disposition of penalties
Status: in_force

All penalties collected pursuant to ORS 308.030 (Penalty for failure to file certain statements within time limits) , 308.295 (Penalties for failure to file real property or combined return on time) , 308.296 (Penalty for failure to file return reporting only personal property) or 308.300 (Penalty for neglecting to file real property or combined return with intent to evade taxation) shall be credited to the general fund of the county. [1953 c.49 §2; 1977 c.884 §31; 1999 c.655 §4]

Source: Section 308.302 — Disposition of penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 311.700 — OR Code / Title 29 / Chapter 311 / Section 311.700
311.700 Deed or contract clauses prohibiting application for deferral are void
Status: in_force

(1) A clause or statement in a mortgage trust deed or land sale contract executed after September 9, 1971, that prohibits the owner from applying for deferral of homestead property taxes provided in ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) is void.

(2) Notwithstanding ORS 311.670 (Eligibility of property) , a homestead that is pledged as security for a reverse mortgage is not eligible for tax deferral under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) .

(3) Subsection (2) of this section does not apply to a homestead that is:

(a) Eligible for tax deferral under section 7, chapter 13, Oregon Laws 2012, section 1, chapter 31, Oregon Laws 2013, or section 1, chapter 494, Oregon Laws 2013; or

(b) Pledged as security for a reverse mortgage pursuant to a contract executed on or after July 1, 2011, and before January 1, 2017, provided the taxpayer seeking the tax deferral has an equity interest in the homestead that equals or exceeds 40 percent at the time of filing a claim under ORS 311.672 (Claim form) . [1971 c.572 §7; 1977 c.160 §8; 2011 c.723 §16; 2019 c.591 §1]

Source: Section 311.700 — Deed or contract clauses prohibiting application for deferral are void; reverse mortgage prohibition; exceptions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 315.523 — OR Code / Title 29 / Chapter 315 / Section 315.523
315.523 Employee training
Status: in_force

(1) As used in this section, “qualifying county” means a county with a population greater than 60,000 but less than 80,000 that:

(a) Is located entirely outside of the Portland Metropolitan Area Regional Urban Growth Boundary and the acknowledged urban growth boundary of cities with populations of 30,000 or more;

(b) Has an annual economic development budget of $500,000 or greater;

(c) Has an unemployment rate at least 1.5 percentage points greater than the comparable unemployment rate for the state;

(d) Is party to an agreement with an institute of higher education to coordinate efforts to promote enterprise throughout the county;

(e) Is the site of a base or installation of the Armed Forces of the United States that employs at least 750 civilian and military personnel; and

(f) Has access to Internet service with the minimum connection speed required to effectively conduct electronic commerce.

(2) A credit against taxes that are otherwise due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317 or 318, is allowed to a taxpayer who is located in a qualifying county and who establishes and implements an employee training program in collaboration with a local community college operated under ORS chapter 341.

(3) The credit allowed under this section shall be equal to 12 percent of the taxpayer’s expenses to establish and implement the employee training program described in subsection (2) of this section.

(4) For each tax year for which a credit is claimed under this section, the taxpayer shall maintain records sufficient to prove the taxpayer’s eligibility for the credit allowed under this section. A taxpayer shall maintain the records required under this subsection for at least five years.

(5) The credit allowed under this section may not exceed the tax liability of the taxpayer for the tax year.

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

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

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

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

(10) Spouses in a marriage who file separate returns for a taxable year may each claim a share of the tax credit that would have been allowed on a joint return in proportion to the adjusted gross income of each. [2017 c.610 §19]

Note: Section 20, chapter 610, Oregon Laws 2017, provides:

Sec. 20. Section 19 of this 2017 Act [ 315.523 (Employee training) ] applies to tax years beginning on or after January 1, 2017. [2017 c.610 §20]

Source: Section 315.523 — Employee training , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 314.425 — OR Code / Title 29 / Chapter 314 / Section 314.425
314.425 Examining books, records or persons
Status: in_force

(1) The Department of Revenue, for the purpose of ascertaining the correctness of any return or for the purpose of making an estimate of the taxable income of any taxpayer, may examine or cause to be examined by an agent or representative designated by it for the purpose, any books, papers, records or memoranda bearing upon the matter required to be included in the return, and may require the attendance of the taxpayer or officer or agent or any other person having knowledge in the premises, and may take testimony and require proof material for the information, with power to administer oaths to such persons. The department 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 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 any law imposing tax on or measured by net income.

(2) If any person fails to comply with any subpoena or order of the department or to produce or permit the examination or inspection of any books, papers or documents pertinent to any investigation or inquiry under this section, or to testify to any matter regarding which the person may be lawfully interrogated, the department may apply to the tax court for the county in which the person resides for an order to the person to attend and testify, or otherwise 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 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. [1957 c.632 §17 (enacted in lieu of 316.625 and 317.425); 1995 c.650 §33]

Source: Section 314.425 — Examining books, records or persons , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 307.654 — OR Code / Title 29 / Chapter 307 / Section 307.654
307.654 Legislative findings
Status: in_force

(1) The Legislative Assembly finds it to be in the public interest to encourage homeownership among low and moderate income families.

(2) The Legislative Assembly further finds and declares that the cities of this state should be able to establish and design programs to stimulate the purchase, rehabilitation and construction of single-unit housing for homeownership by low and moderate income families by means of a limited property tax exemption, as provided under ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) . [Formerly 458.010; 2013 c.426 §2; 2017 c.294 §2]

Source: Section 307.654 — Legislative findings , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 311.513 — OR Code / Title 29 / Chapter 311 / Section 311.513
311.513 Collection of additional taxes due upon resolution of appeal
Status: in_force

(1) Whenever any property value or claim for exemption or cancellation of a property tax assessment is appealed to the property value appeals board or to the tax court and the final resolution of the controversy results in additional taxes due on the property, the additional taxes becoming due shall be payable without interest if paid in the period prior to the 16th of the month next following the correction of the assessment and tax roll.

(2) If the additional taxes described in this section are not paid prior to the date specified in subsection (1) of this section, the additional taxes shall be considered for all purposes of collection and enforcement of payment as having been delinquent on the date the taxes would normally have become delinquent if the additional taxes had been timely extended on the roll, except that any interest shall be computed prospectively from the 16th of the month following the correction of the roll. [2003 c.274 §2; 2023 c.29 §35]

Note: The amendments to 311.513 (Collection of additional taxes due upon resolution of appeal) by section 35, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

311.513 (Collection of additional taxes due upon resolution of appeal) . (1) Whenever any property value or claim for exemption or cancellation of a property tax assessment is appealed to the board of property tax appeals or to the tax court and the final resolution of the controversy results in additional taxes due on the property, the additional taxes becoming due shall be payable without interest if paid in the period prior to the 16th of the month next following the correction of the assessment and tax roll.

(2) If the additional taxes described in this section are not paid prior to the date specified in subsection (1) of this section, the additional taxes shall be considered for all purposes of collection and enforcement of payment as having been delinquent on the date the taxes would normally have become delinquent if the additional taxes had been timely extended on the roll, except that any interest shall be computed prospectively from the 16th of the month following the correction of the roll.

Source: Section 311.513 — Collection of additional taxes due upon resolution of appeal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 323.540 — OR Code / Title 29 / Chapter 323 / Section 323.540
323.540 Records
Status: in_force

(1) Any distributor, and any person dealing in, transporting or storing tobacco products, shall keep at each registered place of business complete and accurate records for that place of business, including itemized invoices, of tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the state or shipped or transported to retail dealers in this state, and of all sales of tobacco products made, except sales to consumers.

(2) The records required by subsection (1) of this section shall show the names and addresses of purchasers and other pertinent papers and documents relating to the purchase, sale or disposition of tobacco products.

(3) When a licensed distributor sells tobacco products exclusively to consumers at the address given in the certificate and sells only tobacco products for which taxes imposed under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) have been paid prior to sale, an invoice of any individual sale of less than 100 cigars or of tobacco products with a wholesale sales price of less than $50 is not required. Itemized invoices of all tobacco products transferred to other places of business owned or controlled by that licensed distributor shall be made and retained.

(4) Intentionally left blank —Ed.

(a) All books, records and other papers and documents required by this section to be kept shall be preserved for a period of at least five years after the initial date of the books, records and other papers or documents, or the date of entries appearing therein, unless the Department of Revenue, in writing, authorizes their destruction or disposal at an earlier date.

(b) The department or its authorized representative, upon oral or written demand, may make such examinations of the books, papers, records and equipment required to be kept under this section as it may deem necessary in carrying out the provisions of ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) .

(c) If the department, or any of its agents or employees, are denied free access or are hindered or interfered with in making such examination, the license of the distributor at such premises shall be subject to cancellation, suspension or revocation by the department. [1985 c.816 §23; 2003 c.804 §38]

Source: Section 323.540 — Records; contents; retention; examination , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 323.500 — OR Code / Title 29 / Chapter 323 / Section 323.500
323.500 Definitions for ORS 323.500 to 323.645
Status: in_force

As used in ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) , unless the context otherwise requires:

(1) “Business” means any trade, occupation, activity or enterprise engaged in for the purpose of selling or distributing tobacco products in this state.

(2) “Cigar” means a roll for smoking that is of any size or shape and that is made wholly or in part of tobacco, irrespective of whether the tobacco is pure or flavored, adulterated or mixed with any other ingredient, if the roll has a wrapper made wholly or in greater part of tobacco and if 1,000 of these rolls collectively weigh more than three pounds. “Cigar” does not include a cigarette, as defined in ORS 323.010 (Definitions for ORS 323.005 to 323.482) .

(3) “Consumer” means any person who purchases tobacco products in this state for the person’s use or consumption or for any purpose other than for reselling the tobacco products to another person.

(4) “Contraband tobacco products” means tobacco products or packages containing tobacco products:

(a) That do not comply with the requirements of ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) ;

(b) That do not comply with the requirements of the tobacco products tax laws of the federal government or of other states;

(c) That bear trademarks that are counterfeit under ORS 647.135 (Trademark counterfeiting) or other state or federal trademark laws; or

(d) That have been sold, offered for sale or possessed for sale in this state in violation of ORS 180.486 (Prohibited conduct) .

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

(6) “Distribute” means:

(a) Bringing, or causing to be brought, into this state from without this state tobacco products for sale, storage, use or consumption;

(b) Making, manufacturing or fabricating tobacco products in this state for sale, storage, use or consumption in this state;

(c) Shipping or transporting tobacco products to retail dealers in this state, to be sold, stored, used or consumed by those retail dealers;

(d) Storing untaxed tobacco products in this state that are intended to be for sale, use or consumption in this state;

(e) Selling untaxed tobacco products in this state; or

(f) As a consumer, being in possession of untaxed tobacco products in this state.

(7) “Distributor” means:

(a) Any person engaged in the business of selling tobacco products in this state who brings, or causes to be brought, into this state from without the state any tobacco products for sale;

(b) Any person who makes, manufactures or fabricates tobacco products in this state for sale in this state;

(c) Any person engaged in the business of selling tobacco products without this state who ships or transports tobacco products to retail dealers in this state, to be sold by those retail dealers;

(d) Any person, including a retail dealer, who sells untaxed tobacco products in this state; or

(e) A consumer in possession of untaxed tobacco products in this state.

(8) Intentionally left blank —Ed.

(a) “Inhalant delivery system” means:

(A) A device that can be used to deliver nicotine in the form of a vapor or aerosol to a person inhaling from the device; or

(B) A component of a device described in this paragraph or a substance in any form sold for the purpose of being vaporized or aerosolized by a device described in this paragraph, whether the component or substance is sold separately or is not sold separately.

(b) “Inhalant delivery system” does not include:

(A) Any product that has been approved by the United States Food and Drug Administration for sale as a tobacco cessation product or for any other therapeutic purpose, if the product is marketed and sold solely for the approved purpose;

(B) If sold separately, battery chargers, straps or lanyards; or

(C) Marijuana items as defined in ORS 475C.009 (Definitions for ORS 475C.005 to 475C.525) .

(9) “Manufacturer” means a person who manufactures tobacco products for sale.

(10) “Moist snuff” means:

(a) Any finely cut, ground or powdered tobacco that is not intended to be smoked or placed in a nasal cavity; or

(b) Any other product containing tobacco that is intended or expected to be consumed without being combusted.

(11) “Place of business” means any place where tobacco products are sold or where tobacco products are manufactured, stored or kept for the purpose of sale or consumption, including any vessel, vehicle, airplane, train or vending machine.

(12) “Retail dealer” means any person who is engaged in the business of selling or otherwise dispensing tobacco products to consumers. The term also includes the operators of or recipients of revenue from all places such as smoke shops, cigar stores and vending machines, where tobacco products are made or stored for ultimate sale to consumers.

(13) “Sale” means any transfer, exchange or barter, in any manner or by any means, for a consideration, and includes and means all sales made by any person. It includes a gift by a person engaged in the business of selling tobacco products, for advertising, as a means of evading the provisions of ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) , or for any other purpose.

(14) “Taxpayer” includes a distributor or other person required to pay a tax imposed under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) .

(15) “Tobacco products” means cigars, cheroots, stogies, periques, granulated, plug cut, crimp cut, ready rubbed and other smoking tobacco, snuff, snuff flour, moist snuff, cavendish, plug and twist tobacco, fine-cut and other chewing tobaccos, shorts, refuse scraps, clippings, cuttings and sweepings of tobacco and other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise, or both for chewing and smoking, and inhalant delivery systems, but does not include cigarettes as defined in ORS 323.010 (Definitions for ORS 323.005 to 323.482) .

(16) “Untaxed tobacco products” means tobacco products for which the tax required under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) has not been paid.

(17) “Wholesale sales price” means the price paid for untaxed tobacco products to or on behalf of a seller by a purchaser of the untaxed tobacco products. [1985 c.816 §15; 2001 c.982 §2; 2003 c.804 §31; 2009 c.717 §1; 2019 c.525 §11]

Source: Section 323.500 — Definitions for ORS 323.500 to 323.645 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 308.636 — OR Code / Title 29 / Chapter 308 / Section 308.636
308.636 Correction of assessment roll to reflect omitted property
Status: in_force

(1) If the person or company that is notified under ORS 308.632 (Notice of intention to add omitted property to assessment roll) does not appear before the Department of Revenue or appears but fails to show cause as to why the assessment should not be made, the Director of the Department of Revenue shall proceed to correct each certified assessment roll from which the property was omitted, but may not correct a roll for a year that exceeds five years prior to the year for which the last roll was certified.

(2) The director shall give notice of the correction to the assessor of each county to which an assessment of omitted property is to be apportioned. Under ORS 311.205 (Correcting errors or omissions in rolls) (1)(c), the officer in charge of the assessment and tax roll shall make the appropriate correction to the roll.

(3) A person or company aggrieved by an assessment of omitted property under this section and ORS 308.628 (Omitted property subject to assessment) and 308.632 (Notice of intention to add omitted property to assessment roll) may appeal to the Oregon Tax Court, as prescribed in ORS 305.275 (Persons who may appeal due to acts or omissions) and 305.280 (Time for filing appeals) . [2007 c.616 §10]

Source: Section 308.636 — Correction of assessment roll to reflect omitted property; appeal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 312.130 — OR Code / Title 29 / Chapter 312 / Section 312.130
312.130 Release of claims of county by redemption
Status: in_force

The receipt of redemption money by the tax collector shall operate to release all claims of the county, under the judgment of foreclosure, to the property so redeemed. The tax collector, on receipt of the redemption money, immediately shall make the proper entries in the records of the office of the tax collector showing that the delinquent taxes, interest and penalty have been paid and that the property has been redeemed from the sale to the county, and the tax collector shall deliver to the person redeeming the property a certificate of redemption. The certificate shall contain a description of the property so redeemed, the total amount of taxes, interest and penalty paid, and the date of entry of the judgment of foreclosure. The certificate shall be signed by the tax collector or deputy and shall be filed by the redemptioner with the clerk of the court that issued the judgment of foreclosure. The clerk then shall enter the filing of the certificate of redemption in the court register and thereafter file the certificate of redemption as part of the case file in the foreclosure proceeding. No fee shall be charged for the issuance of a certificate of redemption. [Amended by 1989 c.411 §3; 1991 c.111 §18; 2003 c.576 §423]

Source: Section 312.130 — Release of claims of county by redemption; entries by tax collector; certificate of redemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 321.855 — OR Code / Title 29 / Chapter 321 / Section 321.855
321.855 Land used to grow certain hardwood to be assessed as farm use land
Status: in_force

(1) Land described in ORS 321.824 (Lands not eligible for special assessment) (3) (relating to hardwood timberland, including hybrid cottonwood timberland) shall be assessed as farm use land under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) .

(2) Intentionally left blank —Ed.

(a) If land is or becomes land described under ORS 321.824 (Lands not eligible for special assessment) (3) and the land is not located within an exclusive farm use zone, the owner shall make application for special valuation in the manner provided under ORS 308A.077 (Application to qualify nonexclusive farm use zone farmland) , as follows:

(A) If the change in use takes place on or after July 1, the owner shall file the application on or before April 1 of the following tax year.

(B) If the change in use takes place prior to July 1, the owner shall file the application on or before August 1 of the tax year.

(b) If an application is filed as provided under this subsection, the owner shall have seven years beginning with the first year of classification to meet the income requirements of ORS 308A.071 (Income requirements for nonexclusive farm use zone farmland) and need not meet the two-year farm use requirements of ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) . [Formerly 321.830]

Source: Section 321.855 — Land used to grow certain hardwood to be assessed as farm use land; application required for unzoned land , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 321.706 — OR Code / Title 29 / Chapter 321 / Section 321.706
321.706 Application for small tract forestland qualification
Status: in_force

(1) An owner of forestland seeking to have the forestland qualified under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) shall apply to the county assessor of the county in which the forestland is located for qualification of the forestland as small tract forestland. If the forestland to be qualified is located in more than one county, the owner shall apply for qualification to the county assessor of each county in which the forestland is located.

(2) An application shall be made on a form prescribed by the Department of Revenue and supplied by the county assessor that contains:

(a) The name and address of the forestland owner;

(b) The taxpayer identification number of the forestland owner;

(c) A statement listing the county and containing a description sufficient to identify the location of all land for which small tract forestland qualification is sought;

(d) A statement describing the uses of the land for which qualification as small tract forestland is sought;

(e) A statement indicating the extent to which the land that has been the subject of the application has been platted under ORS chapter 92;

(f) The total acreage of Oregon forestland owned or held in common ownership by the owner;

(g) A statement that the applicant is aware of the potential tax liability that arises under ORS 308A.707 (Additional taxes when land disqualified from small tract forestland assessment) upon disqualification of small tract forestland;

(h) An affirmation that the statements contained in the application are true; and

(i) Any other relevant information the department may prescribe.

(3) The applicant shall file the application with the county assessor on or before the later of:

(a) April 1 of the first assessment year for which the forestland is to be qualified as small tract forestland;

(b) In the case of land that is omitted property, within 30 days of the notice of assessment of the property as omitted property; or

(c) December 15 of the first assessment year for which the forestland is to be qualified as small tract forestland if:

(A) For the prior assessment year the land was highest and best use forestland; and

(B) For the current assessment year the land is being assessed at a value reflecting a use other than highest and best use forestland.

(4) The county assessor shall review an application and qualify the forestland under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) if the land meets the qualifications for small tract forestland under ORS 321.709 (Small tract forestland qualification requirements) .

(5) Land that qualifies as small tract forestland is also disqualified from any other special assessment program as of the tax year for which the land first qualifies as small tract forestland.

(6) An application shall be deemed approved unless, within three months of the date the application was made or before August 15 of the year in which the application was filed, whichever is later, the county assessor notifies the applicant in writing that the application has been wholly or partially denied.

(7) A taxpayer may appeal the decision of the county assessor to wholly or partially deny an application for small tract forestland qualification to the tax court in the time and manner prescribed under ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) .

(8) In the case of property that qualifies as small tract forestland, the county assessor shall send to the department a written notification of the qualification and a copy of the application. [2003 c.454 §3; 2005 c.400 §5]

Source: Section 321.706 — Application for small tract forestland qualification; contents; filing deadlines; review; appeal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 319.742 — OR Code / Title 29 / Chapter 319 / Section 319.742
319.742 Collection of delinquent obligation generally
Status: in_force

(1) If a person fails to pay in full any obligation due under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) , the Department of Transportation may issue a warrant for the amount of the obligation and the cost of executing the warrant. A copy of the warrant shall be mailed or delivered to the debtor by the department at the debtor’s last-known address.

(2) At any time after issuing a warrant under this section, the department may record the warrant in the County Clerk Lien Record of any county of this state. Recording of the warrant has the effect described in ORS 205.125 (County Clerk Lien Record) . After recording a warrant, the department may direct the sheriff for the county in which the warrant is recorded to levy upon and sell the real and personal property of the debtor found within that county, and to levy upon any currency of the debtor found within that county, for the application of the proceeds or currency against the amount reflected in the warrant and the sheriff’s cost of executing the warrant. The sheriff shall proceed on the warrant in the same manner prescribed by law for executions issued against property pursuant to a judgment, and is entitled to the same fees as provided for executions issued against property pursuant to a judgment. The fees of the sheriff shall be added to and collected as a part of the warrant liability.

(3) In the discretion of the department a warrant under this section may be directed to any agent authorized by the department to collect obligations under this section, and in the execution of the warrant the agent has all of the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty. [1999 c.769 §9; 2003 c.576 §201; 2011 c.661 §4]

Source: Section 319.742 — Collection of delinquent obligation generally; warrant; judgment lien , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 319.550 — OR Code / Title 29 / Chapter 319 / Section 319.550
319.550 User’s license required to use fuel
Status: in_force

(1) Except as provided in this section, a person may not use fuel in a motor vehicle in this state unless the person holds a valid user’s license.

(2) A nonresident may use fuel in a motor vehicle not registered in Oregon for a period not exceeding 30 consecutive days without obtaining a user’s license or the emblem issued under ORS 319.600 (Display of emblem) , if, for all fuel used in a motor vehicle in this state, the nonresident pays to a seller, at the time of the sale, the tax provided in ORS 319.530 (Imposition of tax) .

(3) A user’s license is not required for a person who uses fuel in a motor vehicle if, for all fuel used in a motor vehicle in this state, the person pays to a seller, at the time of the sale, the tax provided in ORS 319.530 (Imposition of tax) .

(4) A user’s license is not required for a person who is subject to the weight-mile tax described in ORS 825.474 (Motor carrier tax for use of highways) and 825.476 (Carrier tax tables) or the flat fee rate described in ORS 825.480 (Substitute taxes for certain vehicles) .

(5) Intentionally left blank —Ed.

(a) A user’s license is not required for a person who uses fuel as described in ORS 319.520 (Definitions for ORS 319.510 to 319.880) (7) in the vehicles specified in this subsection if the person pays to a seller, at the time of the sale, the tax provided in ORS 319.530 (Imposition of tax) .

(b) Paragraph (a) of this subsection applies to the following vehicles:

(A) Motor homes as defined in ORS 801.350 (“Motor home.”) .

(B) Recreational vehicles as defined in ORS 174.101 (“Manufactured structure,” “recreational vehicle” defined) .

(6) A user’s license is not required for a person who uses fuel in a motor vehicle:

(a) Metered use by which is subject to the per-mile road usage charge imposed under ORS 319.885 (Per-mile road usage charge) ; and

(b) That also uses fuels subject to ORS 319.510 (Short title) to 319.880 (Disposition of moneys) .

(7) A user’s license is not required for a person who uses fuel in a motor vehicle on which an emblem issued for the motor vehicle pursuant to ORS 319.535 (Special use fuel license fee) is displayed. [Amended by 1959 c.188 §3; 1977 c.429 §2; 1985 c.265 §1; 1989 c.992 §25; 1991 c.284 §8; 2008 c.44 §3; 2013 c.781 §16; 2014 c.13 §§3,4; 2019 c.422 §31; 2023 c.400 §3]

Source: Section 319.550 — User’s license required to use fuel; exceptions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 314.055 — OR Code / Title 29 / Chapter 314 / Section 314.055
314.055 Application of Energy Independence and Security Act of 2007 (P.L. 110-140), Mortgage Forgiveness Debt Relief Act of 2007 (P.L. 110-142), Tax Increase Prevention Act of 2007 (P.L. 110-166) and Tax Technical Corrections Act of 2007 (P.L. 110-172)
Status: in_force

(1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 17, chapter 45, Oregon Laws 2008, apply to transactions or activities occurring on or after January 1, 2008, in tax years beginning on or after January 1, 2008.

(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Energy Independence and Security Act of 2007 (P.L. 110-140), the Mortgage Forgiveness Debt Relief Act of 2007 (P.L. 110-142), the Tax Increase Prevention Act of 2007 (P.L. 110-166), the Tax Technical Corrections Act of 2007 (P.L. 110-172) and other federal law amending the Internal Revenue Code apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the Internal Revenue Code and related federal law.

(3) Intentionally left blank —Ed.

(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 2008, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to statutes by sections 1 to 17, chapter 45, Oregon Laws 2008, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.

(b) If a refund is due any taxpayer for a tax year beginning before January 1, 2008, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to statutes by sections 1 to 17, chapter 45, Oregon Laws 2008, then notwithstanding ORS 305.270 (Refund of excess tax paid) or 314.415 (Refunds) or other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required because of the amendments to statutes by sections 1 to 17, chapter 45, Oregon Laws 2008, for a tax year beginning before January 1, 2008, shall be made by filing an amended return within the time prescribed by law.

(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a return for a tax year beginning on or after January 1, 2008, and before January 1, 2009, is filed, whichever period expires later. [2008 c.45 §18]

Note: 314.055 (Application of Energy Independence and Security Act of 2007 (P.L. 110-140), Mortgage Forgiveness Debt Relief Act of 2007 (P.L. 110-142), Tax Increase Prevention Act of 2007 (P.L. 110-166) and Tax Technical Corrections Act of 2007 (P.L. 110-172)) was enacted into law by the Legislative Assembly but was 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 45, Oregon Laws 2008,” for the words “this 2008 Act” in section 18, chapter 45, Oregon Laws 2008, compiled as 314.055 (Application of Energy Independence and Security Act of 2007 (P.L. 110-140), Mortgage Forgiveness Debt Relief Act of 2007 (P.L. 110-142), Tax Increase Prevention Act of 2007 (P.L. 110-166) and Tax Technical Corrections Act of 2007 (P.L. 110-172)) . Specific ORS references have not been substituted, pursuant to 173.160 (Powers and duties of Legislative Counsel in preparing editions for publication) . The sections for which substitution otherwise would be made may be determined by referring to the 2008 Comparative Section Table located in Volume 22 of ORS.

Source: Section 314.055 — Application of Energy Independence and Security Act of 2007 (P.L. 110-140), Mortgage Forgiveness Debt Relief Act of 2007 (P.L. 110-142), Tax Increase Prevention Act of 2007 (P.L. 110-166) and Tax Technical Corrections Act of 2007 (P.L. 110-172) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 306.117 — OR Code / Title 29 / Chapter 306 / Section 306.117
306.117 Property tax services emergencies
Status: in_force

(1) If the governing body of a county believes that the county is in a state of fiscal distress that compromises the county’s ability to provide a minimally adequate level of property tax assessment services or property tax collection services, the governing body may request that the Governor declare a property tax assessment services emergency, a property tax collection services emergency or both.

(2) Upon request pursuant to subsection (1) of this section, the Governor shall consult with the Director of the Department of Revenue to determine whether to declare a property tax assessment services emergency, a property tax collection services emergency or both.

(3) Within 14 days after consultation with the director pursuant to subsection (2) of this section, the Governor shall:

(a) Declare the existence of a property tax assessment services emergency, a property tax collection services emergency or both in the county; or

(b) Issue a determination that the county’s fiscal situation does not cause the county to provide a less than minimally adequate level of property tax assessment services or property tax collection services, as applicable.

(4) As soon as practicable after declaration of an emergency under subsection (3)(a) of this section and after consultation with the tax assessor and tax collector of the county, the Department of Revenue shall provide services in the county to the extent necessary to ensure a minimally adequate level of property tax assessment services, property tax collection services or both to all municipal corporations in the county.

(5) Intentionally left blank —Ed.

(a) When an emergency is declared in a county pursuant to subsection (3)(a) of this section, the department shall immediately:

(A) Discontinue grants to the county from the County Assessment Function Funding Assistance Account created under ORS 294.184 (County Assessment Function Funding Assistance Account) ; and

(B) Notify the State Treasurer to discontinue all distributions to the county of state-shared funds that are not otherwise dedicated by law.

(b) Within 30 days following the close of each fiscal quarter, the department shall submit to the governing body of the county and the Secretary of State an itemized statement of the department’s actual costs incurred in providing services in the county and the amount of the grants that the county would have received, but for this subsection, from the County Assessment Function Funding Assistance Account for the period covered by the statement.

(c) The department shall be reimbursed for the costs in the statement submitted under paragraph (b) of this subsection as follows:

(A) The department shall transfer to the Assessment and Taxation County Account described in ORS 306.125 (Department of Revenue property tax appraisal programs) the amount of grant funds that would have been distributed to the county from the County Assessment Function Funding Assistance Account for the period covered by the statement; and

(B) If the amount transferred under subparagraph (A) of this paragraph is less than the department’s stated costs, the State Treasurer, upon the order of the Secretary of State, shall transfer to the Assessment and Taxation County Account all state-shared funds not otherwise dedicated by law that, but for this subsection, would have been distributed to the county for the period covered by the statement.

(d) If the amounts received by the department under paragraph (c) of this subsection are less than the department’s stated costs for the period covered by the statement submitted under paragraph (b) of this subsection, the department shall seek reimbursement of the remaining costs, and such additional spending authority as the department considers necessary to carry out its duties under this section, from the Emergency Board.

(6) At any time after declaration of an emergency pursuant to subsection (3)(a) of this section, the governing body of the county or the director may request that the Governor, after consultation with the director, issue a determination pursuant to subsection (3)(b) of this section.

(7) The county shall resume providing property tax assessment services and property tax collection services, as applicable, to all municipal corporations in the county on the earlier of:

(a) The date on which a determination is issued pursuant to subsection (6) of this section; or

(b) Two years after the date on which an emergency is declared in the county pursuant to subsection (3)(a) of this section. [2013 c.730 §4]

Note: 306.117 (Property tax services emergencies) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 306 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 306.117 — Property tax services emergencies , https://www.­oregonlegislature.­gov/bills_laws/ors/ors306.­html (accessed May 26, 2025).
ORS § 320.305 — OR Code / Title 29 / Chapter 320 / Section 320.305
320.305 Rate and computation of tax
Status: in_force

(1) Intentionally left blank —Ed.

(a) A tax of 1.5 percent is imposed on any consideration charged for the sale, service or furnishing of transient lodging.

(b) Intentionally left blank —Ed.

(A) The tax must be computed on the total retail price, including all charges other than taxes, paid by a person for occupancy of the transient lodging.

(B) The total retail price paid by a person for occupancy of transient lodging that is part of a travel package may be determined by reasonable and verifiable standards from books and records kept in the ordinary course of the transient lodging tax collector’s business.

(2) The tax imposed under this section becomes due when the occupancy of the transient lodging with respect to which the tax is imposed ends.

(3) Intentionally left blank —Ed.

(a) The tax shall be collected by the transient lodging provider or transient lodging intermediary that collects the consideration charged for occupancy of the transient lodging, or a transient lodging intermediary described in ORS 320.300 (Definitions for ORS 320.300 to 320.365) (12)(c), as applicable.

(b) The transient lodging tax collector may withhold a collection reimbursement charge of five percent of the amount collected under this subsection.

(4) The tax imposed under this section is in addition to and not in lieu of any local transient lodging tax. [2003 c.818 §2; 2013 c.610 §4; 2016 c.102 §§1,3; 2018 c.34 §§7,8; 2019 c.498 §§1,2]

Source: Section 320.305 — Rate and computation of tax; total retail price; when tax due; collector reimbursement , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 311.780 — OR Code / Title 29 / Chapter 311 / Section 311.780
311.780 Payment of tax deferred amounts to county by state
Status: in_force

(1) Upon receipt of the notification from the Department of Revenue of the amount deferred on 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) , the Oregon Department of Administrative Services shall pay to the respective county tax collectors an amount equivalent to the full amount of tax listed by the Department of Revenue less three percent thereof.

(2) The Department of Revenue shall maintain accounts for each deferred property and shall accrue interest at the rate earned by the Oregon Short Term Fund established under ORS 293.728 (Oregon Short Term Fund) on the gross amount of taxes advanced.

(3) The payment described in subsection (1) of this section shall be made only if there are moneys available in the General Fund for the payment because they are not appropriated or otherwise allocated for other purposes. Any moneys paid from the General Fund under this section shall be repaid to the General Fund with interest accrued at the rate described in subsection (2) of this section. [1977 c.695 §9; 1980 c.19 §10; 1993 c.18 §75; 2009 c.541 §17; 2009 c.821 §23]

COMPROMISE, ADJUSTMENT AND SETTLEMENT OF TAXES

Source: Section 311.780 — Payment of tax deferred amounts to county by state; availability of moneys , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 308.412 — OR Code / Title 29 / Chapter 308 / Section 308.412
308.412 Effect of election to exclude income approach to value under prior law
Status: in_force

An owner that made an election that was in effect under ORS 308.411 (Appraisal and real market valuation of industrial plants) (1997 Edition) shall be considered to have chosen ORS 308.411 (Appraisal and real market valuation of industrial plants) (2)(a) to apply to the election. The owner may revise or revoke the election pursuant to ORS 308.411 (Appraisal and real market valuation of industrial plants) (6). [1999 c.579 §31]

Note: 308.412 (Effect of election to exclude income approach to value under prior law) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 308 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 308.412 — Effect of election to exclude income approach to value under prior law , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 314.401 — OR Code / Title 29 / Chapter 314 / Section 314.401
314.401 De minimis tax payment not required
Status: in_force

Notwithstanding ORS 314.395 (Time for payment of tax) and 314.400 (Penalty for failure to file report or return or to pay tax when due) , if the balance of tax due as shown on the report or return filed by the taxpayer for the tax year is less than $1, payment of the amount shown shall not be required. [1999 c.73 §2]

Source: Section 314.401 — De minimis tax payment not required , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 317.991 — OR Code / Title 29 / Chapter 317 / Section 317.991
317.991 Civil penalty
Status: in_force

(1) The Director of the Housing and Community Services Department may assess a civil penalty against any project owner in an amount not to exceed three times the value of the tax credit available in any year on a project during which the owner does not comply with the provisions of ORS 317.097 (Lending institution loans for housing) and the rules promulgated thereunder.

(2) Notwithstanding the provisions of any other law, an order of the director assessing such a civil penalty shall be deemed final, unless review from the director is requested in writing within 30 days of receipt of notice thereof. The request shall specify the grounds upon which the project owner contests the proposed order of assessment.

(3) The issuance of orders assessing civil penalties pursuant to this section, the conduct of hearings and the judicial review thereof shall be as provided in ORS chapter 183.

(4) When an order assessing a civil penalty becomes final by operation of law or on appeal, unless the amount of penalty is paid within 10 days after the order becomes final, the order constitutes a judgment and may be recorded with the county clerk in any county of this state. The clerk shall thereupon record the name of the project owner incurring the penalty and the amount of the penalty in the County Clerk Lien Record. The penalty provided in the order so recorded shall become a lien upon the title to any interest in property owned by the project owner against whom the order is entered, and execution may be issued upon the order in the same manner as execution upon a judgment of a court of record.

(5) Civil penalties, and judgments entered thereon, due to the director under this section from any project owner shall be deemed preferred to all general claims in all bankruptcy proceedings, trustee proceedings and proceedings for the administration of estates and receiverships involving the project owner liable therefor or the property of such project owner.

(6) All moneys collected under this section shall be paid into the Housing Finance Fund.

(7) All costs of enforcement and collection, including attorney fees, may be paid by the director directly from the Housing Finance Fund without further authorization of law.

(8) As used in this section, “director” means the Director of the Housing and Community Services Department. [1991 c.737 §4; 1999 c.21 §48]

Source: Section 317.991 — Civil penalty; noncompliance with ORS 317.097 relating to credit for housing rehabilitation loans , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 315.106 — OR Code / Title 29 / Chapter 315 / Section 315.106
315.106 Reforestation credit preliminary certificate
Status: repealed

(1) A taxpayer claiming the credit provided under ORS 315.104 (Reforestation) shall file a written request with the State Forester for a preliminary certificate. The request shall contain:

(a) Information that is required by the State Forester by rule;

(b) An estimate of the amount of the credit the taxpayer expects to claim under ORS 315.104 (Reforestation) (1)(a); and

(c) Payment of any fee required by the State Forester by rule adopted under subsection (4) of this section.

(2) The State Forester shall consider requests for preliminary certificates in the chronological order in which the requests are filed with the State Forester. If the State Forester determines that the request complies with ORS 315.104 (Reforestation) (1)(a), the State Forester shall issue the preliminary certificate to the taxpayer, to the extent the total amount of estimated claims for credit under ORS 315.104 (Reforestation) (1)(a) for all preliminary certificates issued for the calendar year do not exceed the annual reforestation credit cost limitation calculated under ORS 315.108 (Annual reforestation credit cost limitation) .

(3) The State Forester may not issue a preliminary certificate to a taxpayer to the extent the estimated claim for credit under ORS 315.104 (Reforestation) (1)(a) contained in the request for a preliminary certificate, when added to the total of estimated claims for credit under ORS 315.104 (Reforestation) (1)(a) for all preliminary certificates issued by the State Forester for the calendar year, exceeds the annual reforestation credit cost limitation calculated under ORS 315.108 (Annual reforestation credit cost limitation) .

(4) The State Forester shall establish by rule a fee for filing a written request for a preliminary certificate under this section. The fee shall be adequate to recover the costs incurred by the State Forestry Department in administering the reforestation tax credit program established under this section and ORS 315.104 (Reforestation) and 315.108 (Annual reforestation credit cost limitation) .

(5) Moneys collected from fees established by the State Forester under rules adopted under this section shall be deposited in the State Forestry Department Account to be used for the purposes of administering the reforestation tax credit program. [1995 c.746 §25; 2005 c.796 §3]

Note: 315.106 (Reforestation credit preliminary certificate) is repealed January 2, 2028. See section 9, chapter 883, Oregon Laws 2007.

Source: Section 315.106 — Reforestation credit preliminary certificate; application; limitation calculation; rules; fee , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 323.205 — OR Code / Title 29 / Chapter 323 / Section 323.205
323.205 Manufacturers’ reports
Status: in_force

Every manufacturer selling and shipping cigarettes into this state to other than a distributor licensed by this state shall deliver with each sale or consignment of cigarettes a written statement containing the name or trade name of both the seller and the purchaser, the date of delivery, the quantity of cigarettes, and the trade name or brand thereof, and within 10 days shall deliver a duplicate of each such statement to the Department of Revenue. Each cancellation or modification of the written statement and any other information necessary to the reconciliation of accounts shall be filed with the department by the manufacturer at the earliest possible date. [1965 c.525 §54]

Source: Section 323.205 — Manufacturers’ reports , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 311.260 — OR Code / Title 29 / Chapter 311 / Section 311.260
311.260 Payment of taxes in United States money
Status: in_force

Except as provided in ORS 311.265 (Payment of taxes with warrants) , all taxes levied in this state shall be collected and paid in lawful money of the United States, and not otherwise. [Amended by 1965 c.344 §21]

Source: Section 311.260 — Payment of taxes in United States money , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 307.420 — OR Code / Title 29 / Chapter 307 / Section 307.420
307.420 Filing claim and environmental certificate for exemption
Status: in_force

(1) Before any exemption from taxation is allowed under ORS 307.405 (Pollution control facilities) , the person claiming the exemption shall file with the county assessor a written claim for such exemption prepared on a form prescribed by the Department of Revenue and furnished by the assessor, and shall file with the assessor with the first claim for exemption the certificate issued by the Environmental Quality Commission under ORS 468.170 (Action on application) covering the property for which exemption is sought. The claim shall be filed not later than April 1 of the assessment year for which the exemption is claimed; except that if the person receives a certificate after April 1 but before July 1, the person may file a claim on or before July 15 of that year. The county clerk shall record the certificate in the county record of deeds, upon presentation by the assessor. Each year thereafter to continue such exemption, the taxpayer must file not later than April 1 a statement with the county assessor, on a form prescribed by the Department of Revenue and furnished by the assessor, stating that the ownership of all property included in the certificate and its use remain unchanged.

(2) If a claim required by subsection (1) of this section relates to state-appraised industrial property as defined in ORS 306.126 (Appraisal of industrial property by department) and is filed with the Department of Revenue within the time required by subsection (1) of this section, the claim shall be deemed timely filed with the assessor. [1967 c.592 §14; 1973 c.831 §10; 1983 c.637 §5; 1991 c.459 §58; 1993 c.270 §79; 1997 c.541 §120; 2015 c.36 §9]

Source: Section 307.420 — Filing claim and environmental certificate for exemption; annual statements of ownership , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 315.133 — OR Code / Title 29 / Chapter 315 / Section 315.133
315.133 Overtime compensation paid to agricultural workers
Status: in_force

(1) As used in this section and ORS 315.135 (Calculation of credit amount) and 315.136 (Notice of acknowledgment in support of credit) :

(a) “Agricultural worker” has the meaning given that term in ORS 653.271 (Definitions for ORS 653.271, 653.272 and 653.273) .

(b) “Eligible employer” means an employer doing business in 2017 North American Industry Classification System code 111, crop production, or code 112, animal production and aquaculture.

(c) “Full-time equivalent employee” means an employee or a combination of employees that perform at least 2,080 hours of work for an employer in a calendar year.

(2) Intentionally left blank —Ed.

(a) A credit against taxes that are otherwise due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317 or 318 is allowed for overtime compensation required under ORS 653.272 (Overtime requirements for agricultural workers) to be paid, for work performed in Oregon, by an eligible employer to agricultural workers on an hourly basis. The amount of the credit shall equal a percentage of the actual excess paid to agricultural workers during the calendar year in which the tax year begins, as determined under ORS 315.135 (Calculation of credit amount) .

(b) A labor contractor licensed under ORS 658.410 (Labor contractor license requirement) may not claim a credit under this section. An eligible employer may claim a credit under this section for wages paid to workers recruited, solicited, supplied or employed by a labor contractor on behalf of the eligible employer.

(c) Notwithstanding ORS 317.090 (Minimum tax) (3), a credit under this section is allowed against the tax imposed under ORS 317.090 (Minimum tax) .

(d) A credit is not allowed under this section for any overtime wages paid to an employee who is exempt from the provisions of ORS 653.272 (Overtime requirements for agricultural workers) as a member of the immediate family of the employer.

(3) Prior to claiming the credit allowed under this section, a taxpayer is required to receive a notice of acknowledgment from the Department of Revenue, as provided in ORS 315.136 (Notice of acknowledgment in support of credit) , stating the maximum amount of credit that the taxpayer may claim for the calendar year.

(4) If the amount allowable:

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

(b) As a credit under this section against taxes imposed under ORS chapter 317 or 318, when added to the sum of the amount of estimated tax paid under ORS 314.515 (Installment schedule for payment of estimated tax) and any other tax prepayment amounts, exceeds the taxes imposed by ORS chapters 314 and 317 for the tax year (reduced by any nonrefundable credits allowable for purposes of ORS chapter 317 for the tax year), the amount of the excess shall be refunded to the taxpayer as provided in ORS 314.415 (Refunds) .

(5) Any amount that is refunded to the taxpayer under this section and that is in excess of the tax liability of the taxpayer does not bear interest.

(6) A nonresident shall be allowed the credit under this section. The credit shall be computed in the same manner and be subject to the same limitations as the credit granted to a resident. However, the credit shall be prorated using the proportion provided in ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

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

(8) If a change in the status of a taxpayer from resident to nonresident or from nonresident to resident occurs, the credit allowed under 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) .

(9) The Department of Revenue shall adopt rules for the purposes of ORS 315.133 (Overtime compensation paid to agricultural workers) to 315.137 (Calendar year limitation on credits allowed all taxpayers) , including policies and procedures for providing notice to taxpayers regarding the credit allowed under this section as required in ORS 315.136 (Notice of acknowledgment in support of credit) . [2022 c.115 §8]

Source: Section 315.133 — Overtime compensation paid to agricultural workers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 311.545 — OR Code / Title 29 / Chapter 311 / Section 311.545
311.545 Notice of delinquent taxes on real property
Status: in_force

(1) As soon as practicable after taxes become delinquent each year, the tax collector shall send to each person, firm or corporation shown on the tax roll as owning real property on which the taxes due and charged have not been paid, a written notice, stating:

(a) A brief description of each parcel of real property.

(b) The total amount of taxes due and delinquent on the real property.

(c) The rate of interest and penalties applicable thereto.

(d) The date on or after which foreclosure proceedings may be commenced as provided by law.

(2) The tax collector shall send the notice, in each instance, by letter mail to the last-known address of the person, firm or corporation shown on the tax roll, or otherwise reported to the tax collector, as owing the delinquent taxes.

(3) This section does not apply where the amount of the taxes delinquent against any particular parcel of real property is less than $1. [Amended by 1953 c.47 §3]

Source: Section 311.545 — Notice of delinquent taxes on real property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 308.595 — OR Code / Title 29 / Chapter 308 / Section 308.595
308.595 Notice when valuation increased or omitted property placed on tentative assessment roll
Status: in_force

The Director of the Department of Revenue, while reviewing and apportioning the tentative assessment roll, may not increase the valuation of any property on the roll without giving to the company or person in whose name the property is assessed at least six days’ written notice to appear and show cause, if any, why the valuation of the assessable property of the company or person, or some part thereof, to be specified in the notice, should not be increased. A notice is not necessary if the person or company appears voluntarily before the director and is notified by the director that the property of the person or company, or some specified part thereof is, in the opinion of the director, assessed below its assessed value. [Amended by 1955 c.735 §3; 1957 c.325 §2; 1967 c.78 §4; 1969 c.520 §32; 1977 c.870 §35; 1991 c.459 §154; 1993 c.270 §35; 1995 c.650 §91; 1997 c.541 §212; 1999 c.223 §5; 2007 c.616 §6]

Source: Section 308.595 — Notice when valuation increased or omitted property placed on tentative assessment roll; exception , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 314.400 — OR Code / Title 29 / Chapter 314 / Section 314.400
314.400 Penalty for failure to file report or return or to pay tax when due
Status: in_force

(1) If a taxpayer fails to file a report or return or fails to pay a tax by the date on which the filing or payment is due, the Department of Revenue shall add to the amount required to be shown as tax on the report or return a delinquency penalty of five percent of the amount of the unpaid tax.

(2) In the case of a report or return that is required to be filed annually or for a one-year period, if the failure to file the report or return continues for a period in excess of three months after the due date:

(a) There shall be added to the amount of tax required to be shown on the report or return a failure to file penalty of 20 percent of the amount of the tax; and

(b) Thereafter the department may send a notice and demand to the person to file a report or return within 30 days of the mailing of the notice. If after the notice and demand no report or return is filed within the 30 days, the department may determine the tax according to the best of its information and belief, assess the tax with appropriate penalty and interest plus an additional penalty of 25 percent of the tax deficiency determined by the department and give written notice of the determination and assessment to the person required to make the filing.

(3) In the case of a report or return that is required to be filed more frequently than annually and the failure to file the report or return continues for a period in excess of one month after the due date:

(a) There shall be added to the amount of tax required to be shown on the report or return a failure to file penalty of 20 percent of the amount of the tax; and

(b) Thereafter the department may send a notice and demand to the person to file a report or return within 30 days of the mailing of the notice. If after the notice and demand no report or return is filed within the 30 days, the department may determine the tax according to the best of its information and belief, assess the tax with appropriate penalty and interest plus an additional penalty of 25 percent of the tax deficiency determined by the department and give written notice of the determination and assessment to the person required to make the filing.

(4) Notwithstanding subsections (2) and (3) of this section, if a taxpayer is required to file a federal income tax return for a period of less than 12 months under section 443 of the Internal Revenue Code, the Oregon personal income or corporate excise or income tax return required to be filed for that period shall be subject to subsection (2) of this section.

(5) If a report or return that is subject to a failure to file penalty described in subsection (2) or (3) of this section is filed before a notice of determination and assessment is issued by the department, the failure to file penalty referred to in subsection (2)(a) or (3)(a) of this section shall be added to the amount of tax shown on the report or return.

(6) A penalty equal to 100 percent of any deficiency determined by the department shall be assessed and collected if:

(a) There is a failure to file a report or return with intent to evade the tax; or

(b) A report or return was falsely prepared and filed with intent to evade the tax.

(7) Interest shall be collected on the unpaid tax at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) for the period the tax remains unpaid.

(8) Each penalty imposed under this section is in addition to any other penalty imposed under this section. However, the total amount of penalty imposed under this section and ORS 305.265 (Deficiency notice) (13) with respect to any deficiency shall not exceed 100 percent of the deficiency.

(9) For purposes of subsections (1) to (3) of this section, the amount of tax required to be shown or that is shown on the report or return shall be reduced by the amount that is paid on or before the date prescribed for payment of the tax and by the amount of any credit against the tax that is claimed on the report or return. If the amount required to be shown as tax on the report or return is less than the amount that is actually shown as tax on the report or return, this subsection shall be applied by substituting the lower amount.

(10) Notwithstanding subsection (1) of this section, the five percent penalty for failure to file a report or return or pay a tax at the time the tax becomes due may not be imposed if:

(a) The taxpayer pays the full amount of the tax plus accrued interest within 30 days of the date shown on the department’s notice sent to the taxpayer; and

(b) Intentionally left blank —Ed.

(A) The taxpayer had filed an amended individual tax return or an amended corporate return of income or excise tax accompanied by less than full payment of the tax shown on the return plus accrued interest; or

(B) The department issues a notice of tax deficiency to the taxpayer under ORS 305.265 (Deficiency notice) . [1971 c.354 §2; 1975 c.593 §14; 1977 c.870 §41; 1980 c.7 §25; 1981 c.724 §4; 1982 s.s.1 c.16 §7; 1985 c.602 §4; 1987 c.158 §48a; 1993 c.726 §13; 1995 c.780 §5; 1997 c.170 §26; 2005 c.335 §1; 2007 c.322 §1; 2015 c.348 §21; 2017 c.278 §8]

Source: Section 314.400 — Penalty for failure to file report or return or to pay tax when due; interest; limitation on penalty , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 311.727 — OR Code / Title 29 / Chapter 311 / Section 311.727
311.727 Deferred special assessments uncollected after foreclosure
Status: repealed

[1977 c.859 §11]

Source: Section 311.727 — Deferred special assessments uncollected after foreclosure; reimbursement of state by taxing units (repealed) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 311.280 — OR Code / Title 29 / Chapter 311 / Section 311.280
311.280 Payment of taxes on part of property assessed as one parcel
Status: in_force

(1) Any person desiring to pay taxes on any part of any real estate assessed as one parcel or tract may do so by applying to the county assessor or deputy county assessor. The county assessor shall determine the relative or proportionate value such part bears to the value of the whole tract assessed, and shall file a statement thereof with the tax collector, on which basis the assessment shall be divided and taxes shall be collected accordingly.

(2) The assessor or tax collector shall not divide an assessment under this section unless the person calling for the division of assessment owns, or holds a mortgage or other lien on that part only of such area on which the person desires to pay the taxes, and has filed with the assessor a true copy of the deed, contract of sale, mortgage or other instrument evidencing the interest in the part; provided that whenever such instrument is otherwise recorded in the county records, such filing shall not be required.

(3) The assessor or tax collector shall not divide an assessment under this section unless all ad valorem taxes, fees and other charges required to be placed upon the tax roll that have been certified for collection under ORS 311.105 (Certificate of taxes levied or imposed) and 311.110 (Warrant of clerk authorizing collection of taxes) and become a lien upon the entire parcel of property have been paid. However, if the applicant for the division is a public body, only the portion of such taxes, fees and other charges apportionable to the part of the real estate owned by the public body, or on which the public body holds a mortgage or other lien, need be paid. As used in this subsection, “public body” means the United States, its agencies and instrumentalities, the state, a county, city, school district, irrigation or drainage district, a port, a water district and all other public or municipal corporations in the state exempt from tax under ORS 307.040 (Property of the United States) or 307.090 (Property of the state, counties and other municipal corporations) .

(4) In the case of a parcel or tract of real estate which is being assessed under one of the special assessment laws listed in ORS 308A.733 (Withdrawal of change of special assessment application) (2) or under ORS 358.480 (Definitions for ORS 358.480 to 358.545) to 358.545 (Rules) , the assessor or tax collector shall not divide the assessment unless the portion of any additional taxes or penalty apportionable to the part of the property disqualified from special assessment is paid.

(5) In the case of property within the jurisdiction of a city or county which has adopted minor land partition regulations pursuant to ORS 92.046 (Adoption of regulations governing approval of partitioning of land) , the assessor shall not divide an assessment unless the person calling for the division of assessment has filed with the assessor evidence that the division has been approved as required by such regulations.

(6) Whenever a manufactured structure is assessed as real property under ORS 308.875 (Manufactured structures classified as real or personal property) , and the security interest holder of the manufactured structure is a person different from the owner of the parcel of land upon which it is situated, the security interest holder may apply to the assessor for a division of the value of the entire parcel between the value of the manufactured structure and the value of the remainder of the parcel. Using this value division, the tax collector shall allocate the taxes between the manufactured structure and the remainder of the parcel, and the security interest holder of the manufactured structure may pay the taxes on the value attributable to the manufactured structure and thereby free the manufactured structure from the lien of those taxes. If a division is made and taxes and special assessments are paid on the value attributable to the manufactured structure, the county may reclassify the manufactured structure as personal property, forward the ownership document application information to the Department of Consumer and Business Services and allow the structure to be moved as provided in ORS 446.631 (Process for moving manufactured structure) without payment of the taxes and special assessments attributable to the remainder of the parcel.

(7) If protest is filed to the division, the matter shall be heard by the county commissioners or the county court (as defined in ORS 306.005 (Property tax law definitions applicable in charter counties) ) at its next regular session for transaction of county business, who shall make a final division of the assessment, and the tax collector shall collect and receipt for the taxes as so determined and ordered.

(8) No person shall apply in any year under this section for a division of the assessment of a subdivision made on the assessment roll prepared as of January 1 of the year in which the subdivision is finally approved. [Amended by 1953 c.109 §2; subsection (3) enacted as 1965 c.393 §3; 1967 c.58 §1; 1971 c.529 §16; 1975 c.579 §1; 1977 c.884 §17; 1979 c.689 §19; 1981 c.632 §1; 1983 c.748 §5; 1985 c.16 §457; 1985 c.613 §6; 1991 c.459 §241; 1993 c.6 §5; 1997 c.541 §290; 1999 c.314 §86; 2001 c.540 §22; 2003 c.655 §69]

Source: Section 311.280 — Payment of taxes on part of property assessed as one parcel; division; when division not allowed; division between manufactured structure and parcel , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 309.200 — OR Code / Title 29 / Chapter 309 / Section 309.200
309.200 Assessor to collect sales data and prepare ratio study
Status: in_force

(1) Between January 1 and December 31 of each year the county assessor shall collect sales data for a ratio study.

(2) The assessor shall prepare and complete a certified ratio study in the time and manner provided by the rules adopted by the Department of Revenue. A copy of the sales data collected and used as the basis for conclusions relating to real market value shall be included with the ratio study. The assessor shall file a certified copy of the sales data and ratio study with the department, as prescribed by department rule.

(3) Not later than October 15 of each year the assessor shall file with the clerk of the property value appeals board a copy of the ratio study. [1975 c.753 §2; 1981 c.804 §23; 1985 c.613 §24; 1989 c.330 §18; 1991 c.459 §202; 1993 c.270 §43; 1997 c.541 §239; 1999 c.655 §7; 2023 c.29 §32]

Note: The amendments to 309.200 (Assessor to collect sales data and prepare ratio study) by section 32, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

309.200 (Assessor to collect sales data and prepare ratio study) . (1) Between January 1 and December 31 of each year the county assessor shall collect sales data for a ratio study.

(2) The assessor shall prepare and complete a certified ratio study in the time and manner provided by the rules adopted by the Department of Revenue. A copy of the sales data collected and used as the basis for conclusions relating to real market value shall be included with the ratio study. The assessor shall file a certified copy of the sales data and ratio study with the department, as prescribed by department rule.

(3) Not later than October 15 of each year the assessor shall file with the clerk of the board of property tax appeals a copy of the ratio study.

Source: Section 309.200 — Assessor to collect sales data and prepare ratio study; filing study with department and board , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 315.628 — OR Code / Title 29 / Chapter 315 / Section 315.628
315.628 Health care services under TRICARE contract
Status: in_force

(1) A health care provider who enters into a contract for the first time on or after January 1, 2007, to provide health care services permitted under a TRICARE contract to patients enrolled in the TRICARE military health care system shall be allowed a one-time credit against taxes otherwise due under ORS chapter 316 in the amount of $2,500.

(2) A health care provider who has a contract to provide health care services permitted under a TRICARE contract to patients enrolled in the TRICARE military health care system shall be allowed a credit each tax year against taxes otherwise due under ORS chapter 316 in the amount of $1,000 if the health care provider actively participates in the TRICARE military health care system and each tax year provides health care services to at least 10 patients enrolled in the TRICARE military health care system. A health care provider who serves patients in a rural community, as defined by the Office of Rural Health, may provide health care services to fewer than 10 patients in a tax year and qualify for the credit.

(3) A health care provider may not receive a credit under subsections (1) and (2) of this section in the same tax year.

(4) A nonresident shall be allowed a credit under this section in the proportion provided in ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) . 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) . [2007 c.843 §5]

Note: Section 8, chapter 843, Oregon Laws 2007, provides:

Sec. 8. ORS 315.628 (Health care services under TRICARE contract) and 315.631 (Certification of health care providers) apply to tax years beginning on or after January 1, 2008, and before January 1, 2016. [2007 c.843 §8; 2009 c.913 §51]

Source: Section 315.628 — Health care services under TRICARE contract , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 314.716 — OR Code / Title 29 / Chapter 314 / Section 314.716
314.716 Basis of partner’s interest
Status: in_force

(1) The adjusted basis of a partner’s interest in a partnership shall be determined pursuant to the method described in sections 704(c)(1)(B)(iii), 705 and 733 of the Internal Revenue Code, and shall be increased or decreased as provided in this chapter and ORS chapter 316, 317 or 318, whichever is applicable.

(2) Upon the sale or exchange of an interest in a partnership, gain or loss shall be recognized to the transferor partner pursuant to section 741 of the Internal Revenue Code.

(3) If a partnership elects to adjust the basis of its assets under section 754 of the Internal Revenue Code, then upon a transfer of an interest in the partnership by sale or exchange or upon a death of a partner, that election shall also be effective for Oregon income tax purposes. [1989 c.625 §36; 1991 c.457 §19]

Source: Section 314.716 — Basis of partner’s interest; gain or loss on sale; election to adjust basis , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 320.360 — OR Code / Title 29 / Chapter 320 / Section 320.360
320.360 Due date of returns
Status: in_force

(1) The transient lodging provider or transient lodging intermediary that collects the consideration charged for occupancy of transient lodging, or a transient lodging intermediary described in ORS 320.300 (Definitions for ORS 320.300 to 320.365) (12)(c), as applicable, is responsible for collecting any local transient lodging tax and shall file a return of the tax with the unit of local government that imposes the tax, or with any tax administrator identified by the unit of local government, reporting the amount of tax due with respect to all occupancy of transient lodging that ended during the reporting period to which the return relates.

(2) Returns shall be filed on or before the deadline fixed by the unit of local government for filing returns and shall be made under penalties for false swearing.

(3) When a return is required under this section, the transient lodging tax collector required to file the return shall remit the tax due to the unit of local government at the time fixed for filing returns.

(4) This section applies to a transient lodging tax collector unless a charter provision or ordinance or resolution of the unit of local government, or an agreement entered into between the transient lodging tax collector and the unit of local government, provides otherwise. [2018 c.34 §6; 2019 c.498 §5]

Note: See note under 320.355 (Computation of tax) .

Source: Section 320.360 — Due date of returns; payment of tax; preemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 323.853 — OR Code / Title 29 / Chapter 323 / Section 323.853
323.853 Definitions for ORS 323.850 to 323.862
Status: in_force

As used in ORS 323.850 (Legislative findings) to 323.862 (Disclosure of information) :

(1) “Cigarette” means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use and consists of or contains:

(a) Any roll of tobacco wrapped in paper or in any substance not containing tobacco;

(b) Tobacco, in any form, that is functional in the product and that, because of its appearance, the type of tobacco used in the filler or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette; or

(c) Any roll of tobacco that is wrapped in any substance containing tobacco and that, because of its appearance, the type of tobacco used in the filler or its packaging and labeling, is likely to be offered to, or purchased by, consumers as a cigarette described in paragraph (a) of this subsection.

(2) “Cigarette” includes “roll-your-own,” which is any tobacco that, because of its appearance, type, packaging or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes. For purposes of the definition of “cigarette,” 0.09 ounces of “roll-your-own” tobacco shall constitute one individual “cigarette.”

(3) “Cigarette distributor” means any person or business that sells or distributes cigarettes to a tobacco retailer.

(4) “Package” means a package, carton or container of any kind in which cigarettes are offered for sale, sold or otherwise distributed or intended for distribution to consumers.

(5) “Tobacco product manufacturer” has the meaning given that term in ORS 323.800 (Definitions for ORS 323.800 to 323.807) .

(6) “Tobacco retailer” means any person or business that offers cigarettes for sale to members of the public. [1999 c.1077 §2]

Note: See note under 323.850 (Legislative findings) .

Source: Section 323.853 — Definitions for ORS 323.850 to 323.862 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 308.990 — OR Code / Title 29 / Chapter 308 / Section 308.990
308.990 Penalties
Status: in_force

(1) Violation of ORS 308.320 (Oath of assessor upon completion of assessment roll) (3) or of ORS 308.330 (Duty of assessor to assess properly) is a Class A misdemeanor. The judgment of conviction of any assessor for such a violation shall of itself work a forfeiture of the office of the assessor.

(2) Any taxpayer or managing officer thereof who fails to furnish, after written demand so to do by the assessor or the county property value appeals board having jurisdiction or the Department of Revenue, any information or, upon like demand, fails to produce any books, records, papers or documents required by ORS 308.285 (Requiring taxpayer to furnish list of taxable property) or 308.335 (Department testing work of county assessors) to be furnished by the taxpayer or managing officer to the county assessor, the county property value appeals board or the Department of Revenue, commits a Class A misdemeanor.

(3) Any person, firm, association or corporation, or agent or managing officer thereof, who presents or furnishes to the Director of the Department of Revenue any statement, required by ORS 308.335 (Department testing work of county assessors) or required by the director under the authority of ORS 308.335 (Department testing work of county assessors) , that is willfully false or fraudulent, commits a Class A violation.

(4) Any person who willfully presents or furnishes to the director any statement required by ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) that is false or fraudulent commits perjury and, upon conviction, shall be punished as otherwise provided by law for such crime.

(5) Subject to ORS 153.022 (Authority of agency to specify rule violation as particular level of violation) , any willful violation of ORS 308.413 (Confidential information furnished under ORS 308.411) or of any rules adopted under ORS 308.413 (Confidential information furnished under ORS 308.411) is a Class A misdemeanor. [Subsections (3) and (4) of 1959 Replacement Part enacted as 1955 c.488 §2; subsections (3) and (4) of 1959 Replacement Part renumbered as part of 321.991 (Penalty) ; subsection (7) enacted as 1969 c.605 §58; 1971 c.529 §33; 1977 c.884 §11; subsection (5) enacted as 1981 c.139 §4; 1997 c.154 §44; 1997 c.541 §88; 1999 c.21 §22; 1999 c.1051 §174; 2011 c.597 §83; 2023 c.29 §18]

Note: The amendments to 308.990 (Penalties) by section 18, 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.

308.990 (Penalties) . (1) Violation of ORS 308.320 (Oath of assessor upon completion of assessment roll) (3) or of ORS 308.330 (Duty of assessor to assess properly) is a Class A misdemeanor. The judgment of conviction of any assessor for such a violation shall of itself work a forfeiture of the office of the assessor.

(2) Any taxpayer or managing officer thereof who fails to furnish, after written demand so to do by the assessor or the county board of property tax appeals having jurisdiction or the Department of Revenue, any information or, upon like demand, fails to produce any books, records, papers or documents required by ORS 308.285 (Requiring taxpayer to furnish list of taxable property) or 308.335 (Department testing work of county assessors) to be furnished by the taxpayer or managing officer to the county assessor, the county board of property tax appeals or the Department of Revenue, commits a Class A misdemeanor.

(3) Any person, firm, association or corporation, or agent or managing officer thereof, who presents or furnishes to the Director of the Department of Revenue any statement, required by ORS 308.335 (Department testing work of county assessors) or required by the director under the authority of ORS 308.335 (Department testing work of county assessors) , that is willfully false or fraudulent, commits a Class A violation.

(4) Any person who willfully presents or furnishes to the director any statement required by ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) that is false or fraudulent commits perjury and, upon conviction, shall be punished as otherwise provided by law for such crime.

(5) Subject to ORS 153.022 (Authority of agency to specify rule violation as particular level of violation) , any willful violation of ORS 308.413 (Confidential information furnished under ORS 308.411) or of any rules adopted under ORS 308.413 (Confidential information furnished under ORS 308.411) is a Class A misdemeanor.

Source: Section 308.990 — Penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 311.205 — OR Code / Title 29 / Chapter 311 / Section 311.205
311.205 Correcting errors or omissions in rolls
Status: in_force

(1) After the assessor certifies the assessment and tax roll to the tax collector, the officer in charge of the roll shall correct errors or omissions in the roll to conform to the facts, as follows:

(a) The officer shall correct a clerical error. For purposes of this paragraph:

(A) A clerical error is an error on the roll:

(i) Intentionally left blank —Ed.

(I) That arises from an error in the ad valorem tax records of the assessor, or the records of the Department of Revenue for property assessed under ORS 306.126 (Appraisal of industrial property by department) ; or

(II) That is a failure to correctly reflect the ad valorem tax records of the assessor, or the records of the department for property assessed under ORS 306.126 (Appraisal of industrial property by department) ;

(ii) That, had it been discovered by the assessor or the department prior to the certification of the assessment and tax roll of the year of assessment, would have been corrected as a matter of course; and

(iii) For which the information necessary to make the correction is contained in the records.

(B) Clerical errors include, but are not limited to, arithmetic and copying errors and the omission or misstatement of a land, improvement or other property value on the roll.

(b) Intentionally left blank —Ed.

(A) The officer may correct an error in valuation judgment at any time in any account when an appeal has been filed in the tax court alleging that the value on the roll is incorrect, if the correction results in a reduction of the tax owed on the account.

(B) The officer may not make corrections under this paragraph to accounts appraised by the department pursuant to ORS 306.126 (Appraisal of industrial property by department) and 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) without the agreement of the department that the error is one described in subparagraph (A) of this paragraph.

(C) The officer shall correct any other error or omission of any kind. Corrections that are not corrections of errors in valuation judgment include, but are not limited to:

(i) The elimination of an assessment to one taxpayer of property belonging to another on the assessment date;

(ii) The correction of a tax limit calculation;

(iii) The correction of a value changed on appeal; and

(iv) The correction of an error in the assessed value of property resulting from an error in the identification of a unit of property, but not from an error in a notice filed under ORS 310.060 (Notice certifying taxes) .

(D) For purposes of this paragraph, an error in valuation judgment is one in which the assessor or the department would arrive at a different opinion of value.

(c) The officer shall make any change requested by the department that relates to an assessment of property made by the department under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(d) The officer shall make any change ordered by the tax court or the department under ORS 305.288 (Valuation changes for residential property substantial value error or for good and sufficient cause) or 306.115 (General supervision over property tax system) .

(e) The officer shall make any change required under ORS 308A.089 (Requalification of disqualified nonexclusive farm use zone farmland) .

(2) Intentionally left blank —Ed.

(a) The officer in charge of the roll shall make corrections with the assent and concurrence of the assessor or the department. The direction for the correction must be made in writing and state the type of error and the statutory authority for the correction. The officer may correct the roll for any year or years not exceeding five years prior to the last certified roll.

(b) Any additional taxes resulting from corrections for years prior to the current year are deemed assessed and imposed in the particular year or years to which the corrections apply. Addition of tax to a prior year’s tax roll due to corrections under this section may not be considered in calculating the effect of the tax limitation under Article XI, section 11b, of the Oregon Constitution, for the current year.

(3) The officer in charge of the roll shall make a correction pursuant to this section in whatever manner is necessary to make the assessment, tax or other proceeding regular and valid. The correction must be distinguishable upon the roll, must include the date of the correction and must identify the officer making the correction.

(4) Whenever a correction that will increase the assessment to which it relates is to be made after the assessor has delivered the roll to the tax collector, unless the correction is made by order of the department, the officer in charge of the tax roll shall follow the procedure prescribed in ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) . The provisions of ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) with respect to appeals apply under this subsection.

(5) Corrections that would result in a change in assessed value or real market value of less than $1,000 do not change the value for purposes of computing the taxes levied against the property, but shall be made only for purposes of correcting the office records.

(6) The remedies under this section are in addition to other remedies provided by law. [Amended by 1953 c.26 §2; 1957 c.324 §8; 1959 c.181 §2; 1961 c.234 §1; 1963 c.267 §1; 1965 c.344 §16; 1971 c.472 §3; 1973 c.402 §28; 1977 c.606 §2; 1979 c.687 §3; 1983 c.605 §5; 1991 c.459 §231; 1993 c.18 §73; 1993 c.270 §54; 1995 c.79 §146; 1995 c.127 §4; 1997 c.541 §278; 1999 c.21 §27; 2001 c.509 §2; 2007 c.590 §2; 2013 c.176 §4; 2023 c.231 §3]

Note: See note under 311.140 (Transcripts of destroyed or damaged rolls showing unpaid taxes) .

Source: Section 311.205 — Correcting errors or omissions in rolls; appeals; de minimis corrections; remedies cumulative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 315.354 — OR Code / Title 29 / Chapter 315 / Section 315.354
315.354 Energy conservation facilities
Status: in_force

(1) A credit is allowed against the taxes otherwise due under ORS chapter 316 (or, if the taxpayer is a corporation, under ORS chapter 317 or 318), based upon the certified cost of the facility during the period for which that facility is certified under ORS 469B.130 (Definitions for ORS 469B.130 to 469B.169 and 469B.171) to 469B.169 (Suspension or revocation of certificate) . The credit is allowed as follows:

(a) Except as provided in paragraph (b) or (c) of this subsection, the credit allowed in each of the first two tax years in which the credit is claimed shall be 10 percent of the certified cost of the facility, but may not exceed the tax liability of the taxpayer. The credit allowed in each of the succeeding three years shall be five percent of the certified cost, but may not exceed the tax liability of the taxpayer.

(b) If the certified cost of the facility does not exceed $20,000, the total amount of the credit allowable under subsection (4) of this section may be claimed in the first tax year for which the credit may be claimed, but may not exceed the tax liability of the taxpayer.

(c) If the facility uses or produces renewable energy resources, the credit allowed in each of five succeeding tax years shall be 10 percent of the certified cost of the facility, but may not exceed the tax liability of the taxpayer.

(2) Notwithstanding subsection (1) of this section:

(a) If the facility is one or more renewable energy resource systems installed in a single-family dwelling, the amount of the credit for each system shall be determined as if the facility was considered a residential alternative energy device under ORS 316.116 (Credit for alternative energy device) , but subject to the maximum credit amount under subsection (4)(b) of this section;

(b) If the facility is a high-performance home, the amount of the credit shall equal the amount determined under paragraph (a) of this subsection plus $3,000; and

(c) If the facility is a high-performance home or a homebuilder-installed renewable energy system, the total amount of the credit may be claimed in the first tax year for which the credit is claimed, but may not exceed the tax liability of the taxpayer.

(3) In order for a tax credit to be allowable under this section:

(a) The facility must be located in Oregon;

(b) The facility must have received final certification from the Director of the State Department of Energy under ORS 469B.130 (Definitions for ORS 469B.130 to 469B.169 and 469B.171) to 469B.169 (Suspension or revocation of certificate) ;

(c) The taxpayer must be an eligible applicant under ORS 469B.145 (Application for preliminary certification) (1)(c); and

(d) If the alternative fuel vehicle is a gasoline-electric hybrid vehicle not designed for electric plug-in charging, it must be purchased before January 1, 2010.

(4) The total amount of credit allowable to an eligible taxpayer under this section may not exceed:

(a) 50 percent of the certified cost of a renewable energy resources facility or a high-efficiency combined heat and power facility;

(b) $9,000 per single-family dwelling for homebuilder-installed renewable energy systems;

(c) $12,000 per single-family dwelling for homebuilder-installed renewable energy systems, if the dwelling also constitutes a high-performance home; or

(d) 35 percent of the certified cost of any other facility.

(5) Intentionally left blank —Ed.

(a) Upon any sale, termination of the lease or contract, exchange or other disposition of the facility, notice thereof shall be given to the Director of the State Department of Energy, who shall revoke the certificate covering the facility as of the date of such disposition.

(b) The new owner, or upon re-leasing of the facility, the new lessor, may apply for a new certificate under ORS 469B.161 (Final certification) . The new lessor or owner must meet the requirements of ORS 469B.130 (Definitions for ORS 469B.130 to 469B.169 and 469B.171) to 469B.169 (Suspension or revocation of certificate) and may claim a tax credit under this section only if all moneys owed to the State of Oregon have been paid, the facility continues to operate, unless continued operation is waived by the State Department of Energy, and all conditions in the final certification are met. The tax credit available to the new owner shall be limited to the amount of credit not claimed by the former owner or, for a new lessor, the amount of credit not claimed by the lessor under all previous leases.

(c) The State Department of Energy may not revoke the certificate covering a facility under paragraph (a) of this subsection if the tax credit associated with the facility has been transferred to a taxpayer who is an eligible applicant under ORS 469B.145 (Application for preliminary certification) (1)(c)(A).

(6) 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 that next succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise, any credit not used in that second succeeding tax year may be carried forward and used in the third succeeding tax year, and likewise, any credit not used in that third succeeding tax year may be carried forward and used in the fourth succeeding tax year, and likewise, any credit not used in that fourth succeeding tax year may be carried forward and used in the fifth succeeding tax year, and likewise, any credit not used in that fifth succeeding tax year may be carried forward and used in the sixth succeeding tax year, and likewise, any credit not used in that sixth succeeding tax year may be carried forward and used in the seventh succeeding tax year, and likewise, any credit not used in that seventh succeeding tax year may be carried forward and used in the eighth succeeding tax year, but may not be carried forward for any tax year thereafter. Credits may be carried forward to and used in a tax year beyond the years specified in subsection (1) of this section only as provided in this subsection.

(7) The credit provided by this section is not in lieu of any depreciation or amortization deduction for the facility to which the taxpayer otherwise may be entitled for purposes of ORS chapter 316, 317 or 318 for such year.

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

(9) If a homebuilder claims a credit under this section with respect to a homebuilder-installed renewable energy system or a high-performance home:

(a) The homebuilder may not claim credits for both a homebuilder-installed renewable energy system and a high-performance home with respect to the same dwelling;

(b) The homebuilder must inform the buyer of the dwelling that the homebuilder is claiming a tax credit under this section with respect to the dwelling; and

(c) The buyer of the dwelling may not claim a credit under this section that is based on any facility for which the homebuilder has already claimed a credit.

(10) The definitions in ORS 469B.130 (Definitions for ORS 469B.130 to 469B.169 and 469B.171) apply to this section. [1993 c.730 §34 (enacted in lieu of 316.140 and 317.104); 1995 c.746 §15; 1997 c.656 §4; 1999 c.365 §10; 2001 c.583 §1; 2001 c.660 §1a; 2007 c.843 §14; 2009 c.909 §48; 2010 c.76 §3; 2011 c.474 §23; 2011 c.693 §1]

Source: Section 315.354 — Energy conservation facilities , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 308.724 — OR Code / Title 29 / Chapter 308 / Section 308.724
308.724 Rules
Status: in_force

The Department of Revenue shall prescribe rules implementing the provisions of ORS 308.712 (Methods to determine specially assessed value) (1)(a). The department may prescribe any other rules necessary to administer the provisions of ORS 308.701 (Definitions for ORS 308.701 to 308.724) to 308.724 (Rules) , including rules establishing one or more alternative methods for determining the specially assessed value of multiunit rental housing under ORS 308.712 (Methods to determine specially assessed value) (1)(c). [2001 c.605 §9]

Source: Section 308.724 — Rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 316.697 — OR Code / Title 29 / Chapter 316 / Section 316.697
316.697 Fiduciary adjustment
Status: in_force

There shall be added to or subtracted from federal taxable income, as the case may be, the taxpayer’s share of the fiduciary adjustment determined under ORS 316.287 (“Fiduciary adjustment” defined) . [Formerly 316.077]

Source: Section 316.697 — Fiduciary adjustment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 319.125 — OR Code / Title 29 / Chapter 319 / Section 319.125
319.125 Change of ownership
Status: in_force

A licensed dealer who has a change of ownership shall notify the Department of Transportation immediately of the change. Upon notification, the department shall immediately cancel the motor vehicle fuel dealer license of the dealer. No license may be issued to any successor of the dealer until the successor completes an application and certificate and supplies the department with an adequate bond. For purposes of this section:

(1) In the case of a corporation with more than 100 stockholders, transfer of stock in normal trading is not considered a change in ownership.

(2) In the case of a corporation with 100 or fewer stockholders, transfer of less than 50 percent of the stock in any period of 12 consecutive months is not considered a change in ownership. [1987 c.610 §21]

Note: 319.125 (Change of ownership) was added to and made a part of 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 319.125 — Change of ownership; cancellation of license , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 307.548 — OR Code / Title 29 / Chapter 307 / Section 307.548
307.548 Termination of exemption
Status: in_force

(1) Intentionally left blank —Ed.

(a) If the governing body that has granted an exemption under ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) to property in anticipation of future development of low income housing in connection with the exempt property finds that the property is being used for any purpose other than the provision of low income housing, or that any provision of ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) is not being complied with, the governing body shall give notice of the proposed termination of the exemption to the owner, by mailing the notice to the last-known address of the owner, and to every known lender, by mailing the notice to the last-known address of every known lender.

(b) The notice required under this subsection shall state the reasons for the proposed termination and shall require the owner to appear at a specified time, not less than 20 days after mailing the notice, to show cause, if any, why the exemption should not be terminated.

(2) If the owner fails to appear and show cause why the exemption should not be terminated, the governing body shall notify every known lender, and shall allow any lender not less than 30 days after the date the notice of the failure to appear and show cause is mailed to cure any noncompliance or to provide assurance adequate to the governing body that all noncompliance will be remedied.

(3) Intentionally left blank —Ed.

(a) If the owner fails to appear and show cause why the exemption should not be terminated, and the lender fails to cure or give adequate assurance of the cure of any noncompliance, the governing body shall adopt an ordinance or resolution stating its findings that terminate the exemption.

(b) A copy of the ordinance or resolution required under this subsection shall be filed within 10 days after its adoption with the county assessor, and a copy shall be sent to the owner at the owner’s last-known address and to the lender at the last-known address of the lender within 10 days after its adoption.

(4) Upon the county assessor’s receipt of the governing body’s termination findings:

(a) The exemption granted the housing unit or portion under ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) terminates immediately, without right of notice or appeal;

(b) 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 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) for each of the years, not to exceed the last 10 years, during which the property was exempt from taxation under ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) .

(5) Notwithstanding subsection (4) of this section, if at the time of presentation or discovery, the property is no longer exempt, additional taxes may be collected as provided in subsection (4) of this section, except that 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.

(6) The assessment and tax rolls shall show potential additional tax liability for each property granted exemption under ORS 307.540 (Definitions for ORS 307.540 to 307.548) to 307.548 (Termination of exemption) because the property is being held for future development of low income housing.

(7) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [1997 c.752 §14; 2013 c.193 §17]

Note: See first note under 307.540 (Definitions for ORS 307.540 to 307.548) .

Source: Section 307.548 — Termination of exemption; additional taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308.516 — OR Code / Title 29 / Chapter 308 / Section 308.516
308.516 Certain exceptions to ORS 308.515
Status: in_force

(1) A company is not a company described in ORS 308.515 (Department to make annual assessment of designated utilities and companies) (1) to the extent that the company furnishes undiluted liquefied or industrial gas in bottles, tanks or similar containers.

(2) A company is not a company described in ORS 308.515 (Department to make annual assessment of designated utilities and companies) (1) if:

(a) The company generates electricity primarily for the company’s own use and makes no more than incidental sales of the company’s surplus electricity to other persons; or

(b) Intentionally left blank —Ed.

(A) The company’s generating facility is primarily fueled by wood waste or other biomass fuel;

(B) The generating facility has a maximum capacity of 20 megawatts; and

(C) The company, if selling the generated electricity, does so only directly to an electric utility, as defined in ORS 758.505 (Definitions for ORS 758.505 to 758.555) , for the electric utility’s distribution to utility customers.

(3) Intentionally left blank —Ed.

(a) A company that is in the business of communication and is the owner or lessee of a data center is not a company described in ORS 308.515 (Department to make annual assessment of designated utilities and companies) (1) if the historical or original cost of all real and tangible personal property, other than data centers, that is owned or leased by the company in Oregon, is in service and is used by the company in the business of communication, is less than or equal to 10 percent of the historical or original cost of the real and tangible personal property of all data centers owned, leased or used by the company in Oregon and all additions to the data center property.

(b) For purposes of this subsection, property other than data centers used in the business of communication does not include property to the extent the property constitutes:

(A) An office;

(B) A warehouse;

(C) A manufacturing plant;

(D) A retail outlet;

(E) Property used in connection with a data center to generate electricity; or

(F) Electricity generated by property described in subparagraph (E) of this paragraph.

(4) For purposes of ORS 308.515 (Department to make annual assessment of designated utilities and companies) (1), a company is not a company in the business of communication solely because the company manufactures or holds out for sale property used by any person in communication. [2012 c.103 §3; 2015 c.23 §7]

Source: Section 308.516 — Certain exceptions to ORS 308.515 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 317.655 — OR Code / Title 29 / Chapter 317 / Section 317.655
317.655 Taxable income of insurer
Status: in_force

(1) For purposes of the tax imposed under ORS 317.070 (Tax on centrally assessed, mercantile, manufacturing and business corporations and financial institutions) , the Oregon taxable income of an insurer shall be the insurer’s “net gain from operations” or “net income” determined in the manner prescribed by the Department of Consumer and Business Services on its Annual Statement Form for the taxable year, as adjusted pursuant to ORS 317.010 (Definitions) (11), 317.122 (Insurers) and 317.650 (Insurers) to 317.665 (Oregon net losses of insurer in prior years) .

(2) The Oregon taxable income of an insurer shall be computed by adding or subtracting, to the insurer’s net gain from operations as determined under subsection (1) of this section, such of the following items as apply to the insurer:

(a) Add the amount of federal and state income taxes deducted by the insurer in computing its net gain from operations.

(b) Add penalty interest received by the insurer arising out of prepayment of loans made by the insurer.

(c) Add realized gains and losses on sales or exchanges by the insurer of property.

(d) Subtract, if the insurer so elects, additional or accelerated depreciation on real and personal property that is in excess of the depreciation deducted by the method used in computing the insurer’s net gain from operations.

(e) Subtract that amortized portion of the contribution for past service credits made to qualified plans and exempt trusts for employees allowed as a deduction.

(f) Add or subtract, as appropriate, increases or decreases in mandatory reserves that the insurer is required to maintain by law or by rules or directives of the Director of the Department of Consumer and Business Services or the insurance director or commissioner of the state of domicile of the foreign or alien insurer, other than increases or decreases that (A) are deducted in arriving at the insurer’s net gain from operations, or (B) result from net gains or losses, realized or unrealized, in the value of the insurer’s property and investments.

(g) Add or subtract, as appropriate, increases or decreases in reserves for policies and obligations outstanding before the beginning of the taxable year resulting from changes in the bases and methods of computing such reserves that are justified by accounting and actuarial practices applicable to or accepted by the insurance industry, commonly known as “reserve strengthening” or “reserve weakening.”

(3) Income, expenses, gains, losses, exclusions, deductions, assets, reserves, liabilities and other items properly attributable to one or more separate accounts authorized under ORS 733.220 (Establishment and regulation of separate accounts to fund life insurance or annuities) shall not be taken into account in determining taxable income of an insurer under ORS 317.010 (Definitions) (11), 317.122 (Insurers) and 317.650 (Insurers) to 317.665 (Oregon net losses of insurer in prior years) until such amounts or items are returned to and reflected on the general accounts of such insurer so as to be available generally to or for the benefit of contract and policyholders of the insurer. [Formerly 317.197; 1995 c.786 §16]

Source: Section 317.655 — Taxable income of insurer; computation; exclusion for certain life insurance or annuity accounts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 308.558 — OR Code / Title 29 / Chapter 308 / Section 308.558
308.558 Taxation of aircraft
Status: in_force

(1) Aircraft shall be subject to assessment, taxation and exemption, as provided in this section.

(2) Any aircraft used or held for use by an air transportation company that is operating pursuant to a certificate of convenience and necessity issued by an agency of the federal government shall be assessed and taxed under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(3) Any aircraft used or held for use by an air transportation company to provide scheduled passenger service, whether or not the company is operating pursuant to a certificate of convenience and necessity issued by a federal agency, shall be assessed and taxed under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(4) Any aircraft that is required to be registered under ORS 837.040 (Persons required to register aircraft) for all or any part of the calendar year is exempt from ad valorem property taxation for the tax year beginning in the calendar year.

(5) Any aircraft that is used or held for use by a foreign-owned carrier is exempt from ad valorem property taxation.

(6) Subject to allocation or apportionment for out-of-state service, all other aircraft not otherwise specifically exempt from taxation or licensed in lieu thereof, and not subject to assessment by the Department of Revenue under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) , shall be assessed in the county from which they are customarily operated when not in service, or if there is no customary place from which operated, then in the county in which their owner or owners reside, or if neither situs applies, then in the county in which any one of the owners maintains a place of business. [1987 c.601 §4; 1993 c.18 §70; 1995 c.79 §131; 2005 c.135 §1]

Source: Section 308.558 — Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 311.625 — OR Code / Title 29 / Chapter 311 / Section 311.625
311.625 Recordation of warrant in lien record
Status: in_force

(1) Immediately after service of the warrant, or on completion of service by publication, as the case may be, the tax collector shall have the warrant or a duplicate thereof recorded by the county clerk in the County Clerk Lien Record maintained under ORS 205.130 (Recording duties of county clerk) . When service has been made by certified mail, notation of the service shall be made on the warrant recorded by the county clerk and the returned receipt shall be attached to and made a part of the warrant on file in the office of the county tax collector. When service has been made by certified mail and the return receipt is sent electronically or by computer printout, the tax collector shall retain the return receipt record. The clerk shall enter in the County Clerk Lien Record the name of the owner of the personal property on which taxes are delinquent, as shown by the warrant, and the total amount of the delinquent taxes and interest for which the warrant was issued, with added cost charges, and the date of recording.

(2) Thereupon, the amount of the warrant, so recorded, shall become a lien upon the title to any interest in real property owned by the person against whom the warrant is issued, and the taxes on personal property embraced in the warrant, with interest, penalties and costs applicable thereto, shall continue as a lien on all the personal property of the person assessed as otherwise provided by law. The effect shall be the same as though the people of the county had recovered judgment against the person charged for the full amount of the delinquent taxes covered by the warrant, together with interest thereon and costs as provided by law. [Amended by 1965 c.344 §35; 1983 c.696 §11; 1987 c.586 §37; 1989 c.415 §1; 2003 c.190 §1]

Source: Section 311.625 — Recordation of warrant in lien record; lien on real and personal property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 308a.050 — OR Code / Title 29 / Chapter 308a / Section 308a.050
308A.050 Legislative intent
Status: in_force

The Legislative Assembly recognizes that agriculture and related land uses contribute significantly to Oregon’s character and economy. The Legislative Assembly finds that providing the means for agriculture to continue and prosper is in the interest of all residents of this state, who benefit directly or indirectly from agricultural production and stewardship of farmlands and ranchlands. Valuation of farm properties based upon market data from sales for investment or other purposes not connected with bona fide farm use encourages the conversion of agricultural land to other uses. The identification of agricultural land for farm use, as provided by law, substantially limits alternative uses of such land and justifies the valuation of that land based on its agricultural production capability. Therefore, it is the declared intent of the Legislative Assembly that bona fide farm properties be assessed for ad valorem property tax purposes at a value that is exclusive of values attributable to urban influences or speculative purposes. [1999 c.314 §1; 2017 c.315 §10]

Source: Section 308A.050 — Legislative intent , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 314.515 — OR Code / Title 29 / Chapter 314 / Section 314.515
314.515 Installment schedule for payment of estimated tax
Status: in_force

(1) A corporation required under ORS 314.505 (Estimate of tax liability by corporations) to make payments of estimated tax shall make the payments to the Department of Revenue in installments as follows:

(a) One-quarter or more of the estimated tax shall be paid on or before the 15th day of the fourth month of the taxable year.

(b) One-quarter or more of the estimated tax shall be paid on or before the 15th day of the sixth month of the taxable year.

(c) One-quarter or more of the estimated tax shall be paid on or before the 15th day of the ninth month of the taxable year.

(d) The balance of the estimated tax shall be paid on or before the 15th day of the 12th month of the taxable year.

(2) Any payment of estimated tax received by the department for which the corporation has made no designation of the quarterly installment to which the payment is to be applied, shall first be applied to underpayments of estimated tax due for any prior quarter of the taxable year. Any excess amount shall be applied to the installment that next becomes due after the payment was received. [1973 c.292 §2; 1981 c.678 §4; 1985 c.603 §2]

Source: Section 314.515 — Installment schedule for payment of estimated tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 317.394 — OR Code / Title 29 / Chapter 317 / Section 317.394
317.394 Qualifying film production labor rebates
Status: in_force

If the amount received as a labor rebate under section 1, chapter 559, Oregon Laws 2005, is included in federal taxable income for federal tax purposes, then the amount shall be subtracted from federal taxable income for purposes of determining Oregon taxable income under this chapter. [2005 c.559 §10]

Source: Section 317.394 — Qualifying film production labor rebates , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 319.375 — OR Code / Title 29 / Chapter 319 / Section 319.375
319.375 Limitation on credit for or refund of overpayment and on assessment of additional tax
Status: in_force

(1) Except as otherwise provided in ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) , any credit for erroneous overpayment of tax made by a dealer taken on a subsequent return or any claim for refund of tax erroneously overpaid filed by a dealer must be so taken or filed within three years after the date on which the overpayment was made to the state.

(2) Except in the case of a fraudulent report or neglect to make a report, every notice of additional tax proposed to be assessed under ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) shall be served on dealers within three years from the date upon which such additional taxes become due. [1955 c.730 §14; 1987 c.610 §15]

Source: Section 319.375 — Limitation on credit for or refund of overpayment and on assessment of additional tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 308.674 — OR Code / Title 29 / Chapter 308 / Section 308.674
308.674 Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property
Status: in_force

(1) The property of a company described in ORS 308.515 (Department to make annual assessment of designated utilities and companies) (1) shall be granted an exemption in the amount of the positive value, if any, obtained by subtracting from the real market value of the company’s real property and tangible and intangible personal property included in the unit subject to central assessment, reduced by the amount of any exemption elected under ORS 308.671 (Elective exemption of certain communication-related property) , an amount equal to the historical or original cost of the company’s real property and tangible personal property included in the unit subject to central assessment, without reduction for any exemption elected under ORS 308.671 (Elective exemption of certain communication-related property) , multiplied by 130 percent.

(2) If the amount determined under subsection (1) of this section is not positive, the real market value of the company’s real property and tangible and intangible personal property included in the unit subject to central assessment, reduced by the amount of any exemption elected under ORS 308.671 (Elective exemption of certain communication-related property) , shall be the real market value of the company’s property for the property tax year.

(3) Notwithstanding subsection (1) of this section, an exemption granted under this section may not exceed an amount equal to 95 percent of the real market value of the company’s real property and tangible and intangible personal property included in the unit subject to central assessment.

(4) Intentionally left blank —Ed.

(a) If the property of a company is granted an exemption under this section for a property tax year, the property is not eligible for any other exemption from ad valorem property taxation for the property tax year.

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

(A) An exemption granted under ORS 308.671 (Elective exemption of certain communication-related property) to property that is granted an exemption under this section shall be allowed in the manner provided under this section and ORS 308.671 (Elective exemption of certain communication-related property) .

(B) An exemption granted under this section for a property tax year has no effect on the benefits that the property of the company or the company may be granted under ORS chapter 285C or ORS 307.123 (Property of strategic investment program eligible projects) for the property tax year. [2015 c.23 §3; 2019 c.164 §3]

Note: Section 11, chapter 23, Oregon Laws 2015, provides:

Sec. 11. (1) ORS 308.518 (Legislative intention with respect to ownership or operation of data centers) and 308.519 (Local assessment of data center property) and the amendments to ORS 308.505 (Definitions for ORS 308.505 to 308.674) and 308.516 (Certain exceptions to ORS 308.515) by sections 7 and 9, chapter 23, Oregon Laws 2015, apply to property tax years beginning on or after July 1, 2015.

(2) The amendments to ORS 308.671 (Elective exemption of certain communication-related property) by section 4, chapter 23, Oregon Laws 2015, apply to property tax years beginning on or after July 1, 2016.

(3) ORS 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) applies to property tax years beginning on or after July 1, 2016, and before July 1, 2030. [2015 c.23 §11; 2019 c.164 §4; 2019 c.578 §5; 2023 c.398 §6]

Source: Section 308.674 — Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property; limitations; exclusivity , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).