ORS § 315.533 — OR Code / Title 29 / Chapter 315 / Section 315.533
315.533 Qualified equity investments
Status: in_force

(1) As used in this section, “applicable percentage” means zero percent for each of the first two credit allowance dates, seven percent for the third credit allowance date and eight percent for the next four credit allowance dates.

(2) A person that makes a qualified equity investment shall, at the time of investment, earn a vested credit against the taxes otherwise due under ORS chapter 316 or, if the person is a corporation, under ORS chapter 317 or 318.

(3) Intentionally left blank —Ed.

(a) The total amount of the tax credit available to a taxpayer under this section shall equal 39 percent of the purchase price of the qualified equity investment.

(b) The taxpayer that holds a qualified equity investment on a particular credit allowance date of the qualified equity investment may claim a portion of the tax credit against its tax liability for the tax year that includes the credit allowance date equal to the applicable percentage for that credit allowance date multiplied by the purchase price of the qualified equity investment.

(4) The credit allowed under this section may not exceed the tax liability of the taxpayer for the tax year in which the credit is claimed.

(5) 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. Any credit remaining unused in the second succeeding tax year may be carried forward and used in the third succeeding tax year. Any credit remaining unused in the third succeeding tax year may be carried forward and used in the fourth succeeding tax year. Any credit remaining unused in the fourth succeeding tax year may be carried forward and used in the fifth succeeding tax year, but may not be used in any tax year thereafter.

(6) The following conditions must exist for a taxpayer to be eligible for the credit allowed under this section:

(a) A qualified community development entity that issues a debt instrument may not make cash interest payments on the debt instrument during the period commencing with its issuance and ending on its final credit allowance date in excess of the sum of the cash interest payments and the cumulative operating income, as defined in the regulations promulgated under section 45D of the Internal Revenue Code, of the qualified community development entity for the same period. Neither this paragraph nor the definition of “long-term debt security” provided in ORS 315.529 (Definitions) in any way limits the holder’s ability to accelerate payments on the debt instrument in situations where the qualified community development entity has defaulted on covenants designed to ensure compliance with this section or section 45D of the Internal Revenue Code.

(b) A business shall be considered a qualified active low-income community business for the duration of a qualified community development entity’s investment in or loan to the business, if it is reasonable to expect that at the time of the qualified community development entity’s investment in or loan to a qualified active low-income community business, the business will continue to satisfy the requirements for being a qualified active low-income community business throughout the entire period of the investment or loan.

(c) A qualified equity investment must be designated by the issuer as a qualified equity investment and be certified by the Oregon Business Development Department as not exceeding the limitation in ORS 285C.653 (Tax credit utilization limit per tax year) . The qualified community development entity must keep sufficiently detailed books and records with respect to the investments made with the proceeds of the qualified equity investments to allow the direct tracing of proceeds into qualified low-income community investments in qualified active low-income community businesses in this state.

(d) The qualified community development entity shall report annually to the department:

(A) The number of employment positions created and retained as a result of qualified low-income community investments by the qualified community development entity;

(B) The average annual salary of positions described in subparagraph (A) of this paragraph; and

(C) The number of positions described in subparagraph (A) of this paragraph that provide health benefits.

(e) The maximum amount of qualified low-income community investments that may be made in a qualified active low-income community business and all of its affiliates, with the proceeds of qualified equity investments that have been certified under ORS 285C.650 (Certification as qualified equity investment) , shall be $8 million, whether made by one or several qualified community development entities.

(f) A qualified equity investment must be made before July 1, 2016. Nothing in this paragraph precludes an entity that makes a qualified equity investment prior to July 1, 2016, from claiming a tax credit relating to that qualified equity investment for each applicable credit allowance date.

(7) A taxpayer claiming a credit under this section may not claim any other credit under this chapter or ORS chapter 285C during the same tax year based on activities related to the same qualified active low-income community business. [2011 c.732 §4; 2013 c.744 §1]

Source: Section 315.533 — Qualified equity investments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 311.411 — OR Code / Title 29 / Chapter 311 / Section 311.411
311.411 Certificate of taxes paid required to record instrument conveying real property to public entity
Status: in_force

(1) As used in this section:

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

(b) “Charges against the real property” means all ad valorem property taxes, additional taxes and potential additional taxes, fees, interest, penalties, costs and other charges that have been or will be charged or listed during the property tax year on the assessment roll or the tax roll with respect to real property that is the subject of an instrument described in subsection (2) of this section.

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

(A) A licensed escrow agent in a real estate closing escrow within the meaning of ORS 696.505 (Definitions for ORS 696.505 to 696.590) to 696.590 (Penalty amounts) ; or

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

(d) “Consideration” means the amount of cash paid for a conveyance.

(e) “Conveyance” means the transfer of, or a contract to transfer, fee title to any real property located in this state to a transferee whose property is exempt from taxation under ORS 307.040 (Property of the United States) or 307.090 (Property of the state, counties and other municipal corporations) . “Conveyance” does not include a transfer of fee title of less than an entire parcel of property for state highway, county road or city street purposes.

(2) Intentionally left blank —Ed.

(a) Notwithstanding ORS 205.130 (Recording duties of county clerk) , a county clerk may not record or cause to be recorded an instrument conveying or contracting to convey fee title to real property to an entity whose property is exempt from taxation under ORS 307.040 (Property of the United States) or 307.090 (Property of the state, counties and other municipal corporations) unless the instrument is accompanied by a certificate issued by the assessor of the county in which the real property is located attesting that all charges against the real property as of the date of the recording have been paid.

(b) If an instrument is recorded without a certificate as required under paragraph (a) of this subsection, any charges against the real property as of the date of the recording that have not been paid shall be collected in the manner provided under subsection (6) of this section.

(3) Intentionally left blank —Ed.

(a) On or after July 1 of any year, and before the date on which the assessor makes a certificate pursuant to ORS 311.105 (Certificate of taxes levied or imposed) , a person seeking to record an instrument described in subsection (2) of this section shall pay to the tax collector of the county:

(A) If the exact amount of charges against the real property can be computed by the county assessor, the exact amount.

(B) If the exact amount cannot be computed, an amount equal to the county assessor’s estimate of the exact amount.

(b) The county assessor shall levy and the tax collector shall collect the exact amount or the county assessor’s estimate of the exact amount under this subsection.

(c) Payment made pursuant to this subsection may be made less any discount allowed under ORS 311.505 (Due dates) .

(4) Intentionally left blank —Ed.

(a) Pursuant to written instructions from the transferor, an authorized agent in a conveyance may withhold from the consideration payable to the transferor an amount equal to the amount of charges against the real property as of the date of the conveyance.

(b) Amounts withheld pursuant to this subsection are held in trust for the taxing districts within the county in which the real property is located and shall be paid to the county tax collector before the consideration, net of the amounts withheld, may be paid to the transferor.

(5) Intentionally left blank —Ed.

(a) If all charges against the real property as of the date of the recording have been paid, the county assessor shall issue the certificate described in subsection (2) of this section and may not unreasonably withhold delivery of the certificate.

(b) The certificate shall be in a form prescribed by the Department of Revenue.

(6) Any deficiency in the amount required to be paid under this section:

(a) Notwithstanding ORS 311.405 (Tax as lien) , is not a lien on the real property that is the subject of the instrument described in subsection (2) of this section;

(b) Constitutes a personal debt of the person who has conveyed or contracted to convey the real property under the instrument described in subsection (2) of this section; and

(c) Shall be collected as provided by law for the collection of delinquent property taxes on personal property. [2015 c.96 §1; 2016 c.98 §3; 2023 c.30 §1]

Note: 311.411 (Certificate of taxes paid required to record instrument conveying real property to public entity) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 311 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 311.411 — Certificate of taxes paid required to record instrument conveying real property to public entity; authorization for agent to withhold taxes; issuance; deficiency as personal debt of transferor; collection , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 317.310 — OR Code / Title 29 / Chapter 317 / Section 317.310
317.310 Balance in bad debt reserve of financial institution which has changed from reserve method to specific charge-off method of accounting
Status: in_force

(1) To derive Oregon taxable income of a financial institution which has changed from the reserve method of accounting to the specific charge-off method of accounting for federal tax purposes, there shall be subtracted from federal taxable income amounts which the financial institution recognized pursuant to section 585(c)(3) of the Internal Revenue Code.

(2) To derive Oregon taxable income, after the modification prescribed in subsection (1) of this section, the balance in the reserve for bad debts, as determined under ORS 317.333 (2) (1985 Replacement Part), shall be taken into income using the same method as the financial institution used for federal tax purposes pursuant to section 585(c)(3) of the Internal Revenue Code.

(3) Subsections (1) and (2) of this section shall not apply to bad debt reserves for which an election under section 585(c)(4) of the Internal Revenue Code has been made. A financial institution which uses the method described in section 585(c)(4) of the Internal Revenue Code shall apply that same method to the balance in the reserve for bad debts, as determined under ORS 317.333 (2) (1985 Replacement Part), and adjust its Oregon taxable income accordingly. [1987 c.293 §44]

Source: Section 317.310 — Balance in bad debt reserve of financial institution which has changed from reserve method to specific charge-off method of accounting , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 310.140 — OR Code / Title 29 / Chapter 310 / Section 310.140
310.140 Legislative findings
Status: in_force

(1) The Legislative Assembly finds that Article XI, section 11b, of the Oregon Constitution, was drafted by citizens and placed before the voters of the State of Oregon by initiative petition. Article XI, section 11b, of the Oregon Constitution, uses terms that do not have established legal meanings and require definition by the Legislative Assembly. Article XI, section 11b, of the Oregon Constitution, was amended by Article XI, section 11 (11), of the Oregon Constitution. This section is intended to interpret the terms of Article XI, section 11b, of the Oregon Constitution, as originally adopted and as amended by Article XI, section 11 (11), of the Oregon Constitution, consistent with the intent of the people in adopting these provisions, so that the provisions of Article XI, section 11b, of the Oregon Constitution, may be given effect uniformly throughout the State of Oregon, with minimal confusion and misunderstanding by citizens and affected units of government. As used in the revenue and tax laws of this state, and for purposes of Article XI, section 11b, of the Oregon Constitution:

(a) Intentionally left blank —Ed.

(A) “Actual cost” means all direct or indirect costs incurred by a government unit in order to deliver goods or services or to undertake a capital construction project. The “actual cost” of providing goods or services to a property or property owner includes the average cost or an allocated portion of the total amount of the actual cost of making a good or service available to the property or property owner, whether stated as a minimum, fixed or variable amount.

(B) “Actual cost” includes, but is not limited to, the costs of labor, materials, supplies, equipment rental, property acquisition, permits, engineering, financing, reasonable program delinquencies, return on investment, required fees, insurance, administration, accounting, depreciation, amortization, operation, maintenance, repair or replacement and debt service, including debt service payments or payments into reserve accounts for debt service and payment of amounts necessary to meet debt service coverage requirements.

(b) “Assessment for local improvement” means any tax, fee, charge or assessment that does not exceed the actual cost incurred by a unit of government for design, construction and financing of a local improvement.

(c) “Bonded indebtedness” means any formally executed written agreement representing a promise by a unit of government to pay to another a specified sum of money, at a specified date or dates at least one year in the future.

(d) Intentionally left blank —Ed.

(A) “Capital construction” means, for bonded indebtedness issued prior to December 5, 1996, and for the proceeds of any bonded indebtedness approved by electors prior to December 5, 1996, that were spent or contractually obligated to be spent prior to June 20, 1997, the construction, modification, replacement, repair, remodeling or renovation of a structure, or addition to a structure, that is expected to have a useful life of more than one year, and includes, but is not limited to:

(i) Acquisition of land, or a legal interest in land, in conjunction with the capital construction of a structure.

(ii) Acquisition, installation of machinery or equipment, furnishings or materials that will become an integral part of a structure.

(iii) Activities related to the capital construction, including planning, design, authorizing, issuing, carrying or repaying interim or permanent financing, research, land use and environmental impact studies, acquisition of permits or licenses or other services connected with the construction.

(iv) Acquisition of existing structures, or legal interests in structures, in conjunction with the capital construction.

(B) “Capital construction,” for bonded indebtedness issued on or after December 5, 1996, except for the proceeds of any bonded indebtedness approved by electors prior to December 5, 1996, that were spent or contractually obligated to be spent before June 20, 1997, has the meaning given that term in subparagraph (A) of this paragraph except as provided in subparagraphs (C) and (D) of this paragraph.

(C) “Capital construction” includes public safety and law enforcement vehicles with a projected useful life of five years or more.

(D) “Capital construction” does not include:

(i) Maintenance and repairs, the need for which could be reasonably anticipated;

(ii) Supplies and equipment that are not intrinsic to the structure; or

(iii) Furnishings, unless the furnishings are acquired in connection with the acquisition, construction, remodeling or renovation of a structure, or the repair of a structure that is required because of damage or destruction of the structure.

(e) Intentionally left blank —Ed.

(A) “Capital costs” means costs of land and of other assets having a useful life of more than one year, including costs associated with acquisition, construction, improvement, remodeling, furnishing, equipping, maintenance or repair.

(B) “Capital costs” does not include costs of routine maintenance or supplies.

(f) Intentionally left blank —Ed.

(A) “Capital improvements” means, for bonded indebtedness issued prior to December 5, 1996, and for the proceeds of any bonded indebtedness approved by electors before December 5, 1996, that were spent or contractually obligated to be spent before June 20, 1997, land, structures, facilities, personal property that is functionally related and subordinate to real property, machinery, equipment or furnishings having a useful life longer than one year.

(B) “Capital improvements,” for bonded indebtedness issued on or after December 5, 1996, except for the proceeds of any bonded indebtedness approved by electors prior to December 5, 1996, that were spent or contractually obligated to be spent before June 20, 1997, has the meaning given that term in subparagraph (A) of this paragraph except as provided in subparagraphs (C) and (D) of this paragraph.

(C) “Capital improvements” includes public safety and law enforcement vehicles with a projected useful life of five years or more.

(D) “Capital improvements” does not include:

(i) Maintenance and repairs, the need for which could be reasonably anticipated;

(ii) Supplies and equipment that are not intrinsic to the structure; or

(iii) Furnishings, unless the furnishings are acquired in connection with the acquisition, construction, remodeling or renovation of a structure, or the repair of a structure that is required because of damage or destruction of the structure.

(g) “Direct consequence of ownership” means that the obligation of the owner of property to pay a tax arises solely because that person is the owner of the property, and the obligation to pay the tax arises as an immediate and necessary result of that ownership without respect to any other intervening transaction, condition or event.

(h) Intentionally left blank —Ed.

(A) “Exempt bonded indebtedness” means:

(i) Bonded indebtedness authorized by a specific provision of the Oregon Constitution;

(ii) Bonded indebtedness incurred or to be incurred for capital construction or capital improvements that was issued as a general obligation of the issuing governmental unit on or before November 6, 1990;

(iii) Bonded indebtedness incurred or to be incurred for capital construction or capital improvements that was issued as a general obligation of the issuing governmental unit after November 6, 1990, with the approval of the electors of the issuing governmental unit prior to December 5, 1996;

(iv) Bonded indebtedness incurred or to be incurred for capital construction or capital improvements if the issuance of the bonds is approved by voters on or after December 5, 1996, in an election that is in compliance with the voter participation requirements of Article XI, section 11 (8), of the Oregon Constitution, or if the issuance of the bonds is approved by voters on or after December 4, 2008, in an election that is in compliance with the voter participation requirements of Article XI, section 11 (8), of the Oregon Constitution, as limited by Article XI, section 11k, of the Oregon Constitution; or

(v) Bonded indebtedness incurred or to be incurred for capital costs on or after January 1, 2011, if the issuance of the bonds is approved by voters in an election that is in compliance with the voter participation requirements of Article XI, section 11 (8), of the Oregon Constitution, as limited by Article XI, section 11k, of the Oregon Constitution.

(B) “Exempt bonded indebtedness” includes bonded indebtedness issued to refund or refinance any bonded indebtedness described in subparagraph (A) of this paragraph.

(i) “Incurred charge” means a charge imposed by a unit of government on property or upon a property owner that does not exceed the actual cost of providing goods or services and that can be controlled or avoided by the property owner because:

(A) The charge is based on the quantity of the goods or services used, and the owner has direct control over the quantity;

(B) The goods or services are provided only on the specific request of the property owner; or

(C) The goods or services are provided by the government unit only after the individual property owner has failed to meet routine obligations of ownership of the affected property, and such action is deemed necessary by an appropriate government unit to enforce regulations pertaining to health or safety.

(j) “Local improvement” means a capital construction project, or part thereof, undertaken by a local government, pursuant to ORS 223.387 (Description of real property) to 223.399 (Powers of local government concerning assessments for local improvements) , or pursuant to a local ordinance or resolution prescribing the procedure to be followed in making local assessments for benefits from a local improvement upon the lots that have been benefited by all or a part of the improvement:

(A) That provides a special benefit only to specific properties or rectifies a problem caused by specific properties;

(B) The costs of which are assessed against those properties in a single assessment upon the completion of the project; and

(C) For which the property owner may elect to make payment of the assessment plus appropriate interest over a period of at least 10 years.

(k) Intentionally left blank —Ed.

(A) “Maintenance and repairs, the need for which could be reasonably anticipated” means activities, the type of which may be deducted as an expense under the provisions of the federal Internal Revenue Code, as defined in ORS 305.842 (Application of Internal Revenue Code to certain property tax laws) , that keep the property in ordinarily efficient operating condition and that do not add materially to the value of the property nor appreciably prolong the life of the property.

(B) “Maintenance and repairs, the need for which could be reasonably anticipated” does not include:

(i) Maintenance and repair of property that is required by damage, destruction or defect in design, or that was otherwise not reasonably expected at the time the property was constructed or acquired, or the addition of material that is in the nature of the replacement of property and that arrests the deterioration or appreciably prolongs the useful life of the property; and

(ii) Street and highway construction, overlay and reconstruction.

(L) “Projected useful life” means the useful life, as reasonably estimated by the unit of government undertaking the capital construction or capital improvement project, beginning with the date the property was acquired, constructed or reconstructed and based on the property’s condition at the time the property was acquired, constructed or reconstructed.

(m) “Routine obligations of ownership” means a standard of operation, maintenance, use or care of property established by law, or if established by custom or common law, a standard that is reasonable for the type of property affected.

(n) “Single assessment” means the complete assessment process, including preassessment, assessment or reassessment, for any local improvement authorized by ORS 223.387 (Description of real property) to 223.399 (Powers of local government concerning assessments for local improvements) , or a local ordinance or resolution that provides the procedure to be followed in making local assessments for benefits from a local improvement upon lots that have been benefited by all or part of the improvement.

(o) “Special benefit only to specific properties” shall have the same meaning as “special and peculiar benefit” as that term is used in ORS 223.389 (Procedure in making local assessments for local improvements) .

(p) “Specific request” means:

(A) An affirmative act by a property owner to seek or obtain delivery of goods or services;

(B) An affirmative act by a property owner, the legal consequence of which is to cause the delivery of goods or services to the property owner; or

(C) Failure of an owner of property to change a request for goods or services made by a prior owner of the property.

(q) “Structure” means any temporary or permanent building or improvement to real property of any kind that is constructed on or attached to real property, whether above, on or beneath the surface.

(r) “Supplies and equipment intrinsic to a structure” means the supplies and equipment that are necessary to permit a structure to perform the functions for which the structure was constructed, or that will, upon installation, constitute fixtures considered to be part of the real property that is composed, in whole or part, of the structure and land supporting the structure.

(s) “Tax on property” means any tax, fee, charge or assessment imposed by any government unit upon property or upon a property owner as a direct consequence of ownership of that property, but does not include incurred charges or assessments for local improvements. As used in this paragraph, “property” means real or tangible personal property, and intangible property that is part of a unit of real or tangible personal property to the extent that such intangible property is subject to a tax on property.

(2) For purposes of subsection (1)(i) of this section, an owner of property may control or avoid an incurred charge if the owner is capable of taking action to affect the amount of a charge that is or will be imposed or to avoid imposition of a charge even if the owner must incur expense in so doing.

(3) For purposes of subsection (1)(i)(A) of this section, an owner of property has direct control over the quantity of goods or services if the owner of property has the ability, whether or not that ability is exercised, to determine the quantity of goods or services provided or to be provided.

(4) For purposes of subsection (1)(j) of this section, the status of a capital construction project as a local improvement is not affected by the accrual of a general benefit to property other than the property receiving the special benefit. [1991 c.459 §210; 1997 c.541 §258; 1999 c.21 §25; 1999 c.90 §33; 2001 c.660 §28; 2003 c.46 §24; 2003 c.77 §6; 2003 c.195 §23; 2003 c.802 §63; 2005 c.832 §18; 2007 c.614 §6; 2007 c.783 §125; 2008 c.45 §7; 2009 c.5 §17; 2009 c.909 §17; 2010 c.82 §17; 2011 c.7 §17; 2012 c.31 §17; 2013 c.377 §17; 2013 c.491 §1; 2014 c.52 §19; 2017 c.17 §27]

Source: Section 310.140 — Legislative findings; definitions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 307.155 — OR Code / Title 29 / Chapter 307 / Section 307.155
307.155 When land exempt under ORS 97.660, 307.140 or 307.150 taxable
Status: in_force

(1) Land that is exempt from ad valorem property tax under ORS 97.660 (Lands of cemetery, crematory or reduction corporation) , 307.140 (Property of religious organizations) (3) or 307.150 (Property used for burial, cremation or alternative disposition) that ceases to be used or held exclusively for cemetery or crematory purposes shall be subject to assessment and taxation uniformly with real property of nonexempt ownerships.

(2) There shall be added to the next general property tax roll, to be collected and distributed in the same manner as other real property taxes, additional taxes equal to the total amount of taxes that otherwise would have been assessed against the land had the land not been used or held for cemetery or crematory purposes for the last 10 years (or such lesser number of years, corresponding to the years after 1981 of exemption for the land) preceding the year after 1981 in which the land was exempt from taxation.

(3) The lien for the additional taxes imposed by this section, and the interest thereon, shall attach as of the date preceding the date of sale or other transfer of the land.

(4) For each year that land is exempt from taxation under ORS 97.660 (Lands of cemetery, crematory or reduction corporation) , 307.140 (Property of religious organizations) (3) or 307.150 (Property used for burial, cremation or alternative disposition) , or both, the assessor shall enter on the assessment and tax roll, with respect to the land, the notation “(cemetery land-potential additional tax).”

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

(6) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [1981 c.572 §1; 1987 c.756 §4a; 1991 c.459 §43; 1997 c.541 §105]

Note: 307.155 (When land exempt under ORS 97.660, 307.140 or 307.150 taxable) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 307.155 — When land exempt under ORS 97.660, 307.140 or 307.150 taxable; lien , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308.471 — OR Code / Title 29 / Chapter 308 / Section 308.471
308.471 Owner to file statement with governing body when rehabilitation project finished
Status: in_force

(1) Upon completion of the rehabilitation improvements for which an application for limited assessment filed under ORS 308.462 (Qualifications for limited assessment) has been approved, the owner shall, if appropriate, file with the governing body the following:

(a) A statement of rents charged for each rental unit for the 12-month period preceding the commencement of rehabilitation improvements, if an agreement has been filed under ORS 308.462 (Qualifications for limited assessment) (2);

(b) A statement of the amount of rehabilitation expenditures made with respect to each unit and the composite expenditures made in the rehabilitation of the entire property;

(c) A copy of all final building permits and clearances issued by the appropriate government agency; and

(d) A statement that the rehabilitation improvements or to the owner’s property qualify such property for limited assessment under ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) .

(2) Within 30 days after receipt of the statements required by subsection (1) of this section, the governing body shall determine whether or not the owner’s property is qualified for limited assessment under ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) .

(3) If the governing body determines that the owner’s property is qualified for limited assessment under ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) , the governing body shall file the certificate of qualification required by ORS 308.466 (Processing applications for limited assessment) with the county assessor within 10 days after the expiration of the 30-day period provided by subsection (2) of this section.

(4) If the governing body determines that the owner’s property is not qualified for limited assessment under ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) , the governing body or its agent shall state in writing reasons why the property is not qualified and send such writing to the owner within 10 days after the determination.

(5) An owner may appeal an adverse determination by the governing body to the governing body within 30 days after receipt of the writing required by subsection (4) of this section. If the governing body rejects the appeal, the owner may appeal to the circuit court, and from the decision of the circuit court to the Court of Appeals, as provided by law. [1975 c.696 §7; 1977 c.472 §4; 1985 c.320 §3; 1989 c.1051 §12; 2007 c.469 §3]

Source: Section 308.471 — Owner to file statement with governing body when rehabilitation project finished; disqualification of property; judicial review of disqualification determination , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 314.724 — OR Code / Title 29 / Chapter 314 / Section 314.724
314.724 Information return
Status: in_force

(1) Every partnership having a resident partner or having any income derived from sources in this state, determined in accordance with the applicable rules as in the case of a nonresident individual, shall make a return for the taxable year setting forth all items of income, gain, loss and deduction, and the names and addresses of the individuals (whether residents or nonresidents) who would be entitled to share in the net income, if distributed, and the amount of the distributive share of each individual, and any other pertinent information the Department of Revenue may prescribe by regulations and instructions. The return shall be filed on or before the due date of the corresponding federal return for the tax year as prescribed under the Internal Revenue Code and the regulations adopted pursuant thereto. For purposes of this section, “taxable year” means a year or period which would be a taxable year of the partnership if it were subject to tax under ORS chapter 316.

(2) If a partnership transacting business in this state is required to make a return under subsection (1) of this section and fails to file the return or files a return which fails to show the information required under subsection (1) of this section, the Department of Revenue shall assess a penalty against the partnership in the amount specified in subsection (3) of this section for each month or part of a month during which the failure continues.

(3) The amount of the penalty imposed under subsection (2) of this section shall be determined by the department by rule. However, the amount of the penalty imposed for each month may not exceed the product of $50 multiplied by the number of persons who were partners in the partnership during any part of the taxable year, and the total amount of the penalty may not exceed five times the monthly penalty.

(4) The penalty imposed under this section is in addition to any other penalty provided by law. Any partnership against which 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 same manner as income tax deficiencies are recorded and collected under ORS 314.430 (Warrant for collection of taxes) .

(5) The department may waive all or any part of the penalty imposed under this section if the failure was due to reasonable cause. [Formerly 316.467; 1995 c.650 §35; 2016 c.33 §17b]

Source: Section 314.724 — Information return; penalty; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.125 — OR Code / Title 29 / Chapter 305 / Section 305.125
305.125 Application of administrative rules
Status: in_force

The Department of Revenue may not apply an administrative rule in a manner that requires a change in the treatment of an item of income or expense, a deduction, exclusion, credit or other particular on a report or return filed by a taxpayer if:

(1) The taxpayer filed the report or return by the date it was due; and

(2) The treatment of the item on the report or return was consistent with an administrative rule adopted and in effect at the time that the report or return was filed. [2009 c.494 §2]

Source: Section 305.125 — Application of administrative rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 314.840 — OR Code / Title 29 / Chapter 314 / Section 314.840
314.840 Disclosure of information
Status: in_force

(1) The Department of Revenue may:

(a) Furnish any taxpayer, representative authorized to represent the taxpayer under ORS 305.239 (Qualifications of persons representing taxpayer) or person designated by the taxpayer under ORS 305.193 (Disclosure of tax information to designated persons) , upon request of the taxpayer, representative or designee, with a copy of the taxpayer’s income tax return filed with the department for any year, or with a copy of any report filed by the taxpayer in connection with the return, or with any other information the department considers necessary.

(b) Publish lists of taxpayers who are entitled to unclaimed tax refunds.

(c) Publish statistics so classified as to prevent the identification of income or any particulars contained in any report or return.

(d) Disclose a taxpayer’s name, address, telephone number, refund amount, amount due, Social Security number, employer identification number or other taxpayer identification number to the extent necessary in connection with collection activities or the processing and mailing of correspondence or of forms for any report or return required in the administration of any local tax under ORS 305.620 (Collection and distribution of local taxes on income and sales) or any law imposing a tax upon or measured by net income.

(2) The department also may disclose and give access to information described in ORS 314.835 (Divulging particulars of returns and reports prohibited) to:

(a) The Governor of the State of Oregon or the authorized representative of the Governor with respect to an individual who is designated as being under consideration for appointment or reappointment to an office or for employment in the office of the Governor. The information disclosed shall be confined to whether the individual:

(A) Has filed returns with respect to the taxes imposed by ORS chapter 316 for those of not more than the three immediately preceding years for which the individual was required to file an Oregon individual income tax return.

(B) Has failed to pay any tax within 30 days from the date of mailing of a deficiency notice or otherwise respond to a deficiency notice within 30 days of its mailing.

(C) Has been assessed any penalty under the Oregon personal income tax laws and the nature of the penalty.

(D) Has been or is under investigation for possible criminal offenses under the Oregon personal income tax laws. Information disclosed pursuant to this paragraph shall be used only for the purpose of making the appointment, reappointment or decision to employ or not to employ the individual in the office of the Governor.

(b) An officer or employee of the Oregon Department of Administrative Services duly authorized or employed to prepare revenue estimates, or a person contracting with the Oregon Department of Administrative Services to prepare revenue estimates, in the preparation of revenue estimates required for the Governor’s budget under ORS 291.201 (“Tax expenditure” defined for ORS 291.201 to 291.222) to 291.224 (Inclusion of capital construction program in Governor’s budget) , or required for submission to the Emergency Board or the Joint Interim Committee on Ways and Means, or if the Legislative Assembly is in session, to the Joint Committee on Ways and Means, and to the Legislative Revenue Officer or Legislative Fiscal Officer under ORS 291.342 (Annual estimation of state revenues) , 291.348 (Biennial estimate of General Fund and State Lottery Fund revenues) and 291.445 (Certificate of state agency that issues general obligation bonds) . The Department of Revenue shall disclose and give access to the information described in ORS 314.835 (Divulging particulars of returns and reports prohibited) for the purposes of this paragraph only if:

(A) The request for information is made in writing, specifies the purposes for which the request is made and is signed by an authorized representative of the Oregon Department of Administrative Services. The form for request for information shall be prescribed by the Oregon Department of Administrative Services and approved by the Director of the Department of Revenue.

(B) The officer, employee or person receiving the information does not remove from the premises of the Department of Revenue any materials that would reveal the identity of a personal or corporate taxpayer.

(c) The Commissioner of Internal Revenue or authorized representative, for tax administration and compliance purposes only.

(d) For tax administration and compliance purposes, the proper officer or authorized representative of any of the following entities that has or is governed by a provision of law that meets the requirements of any applicable provision of the Internal Revenue Code as to confidentiality:

(A) A state;

(B) A city, county or other political subdivision of a state;

(C) The District of Columbia; or

(D) An association established exclusively to provide services to federal, state or local taxing authorities.

(e) The Multistate Tax Commission or its authorized representatives, for tax administration and compliance purposes only. The Multistate Tax Commission may make the information available to the Commissioner of Internal Revenue or the proper officer or authorized representative of any governmental entity described in and meeting the qualifications of paragraph (d) of this subsection.

(f) The Attorney General, assistants and employees in the Department of Justice, or other legal representative of the State of Oregon, to the extent the department deems disclosure or access necessary for the performance of the duties of advising or representing the department pursuant to ORS 180.010 (Office of Attorney General) to 180.240 (Attorney General and Department of Justice to have powers and prerogatives of district attorneys) and the tax laws of the state.

(g) Employees of the State of Oregon, other than of the Department of Revenue or Department of Justice, to the extent the department deems disclosure or access necessary for such employees to perform their duties under contracts or agreements between the department and any other department, agency or subdivision of the State of Oregon, in the department’s administration of the tax laws.

(h) Other persons, partnerships, corporations and other legal entities, and their employees, to the extent the department deems disclosure or access necessary for the performance of such others’ duties under contracts or agreements between the department and such legal entities, in the department’s administration of the tax laws.

(i) The Legislative Revenue Officer or authorized representatives upon compliance with ORS 173.850 (Department of Revenue to provide assistance) . Such officer or representative shall not remove from the premises of the department any materials that would reveal the identity of any taxpayer or any other person.

(j) The Department of Consumer and Business Services, to the extent the department requires such information to determine whether it is appropriate to adjust those workers’ compensation benefits the amount of which is based pursuant to ORS chapter 656 on the amount of wages or earned income received by an individual.

(k) Any agency of the State of Oregon, or any person, or any officer or employee of such agency or person to whom disclosure or access is given by state law and not otherwise referred to in this section, including but not limited to the Secretary of State as Auditor of Public Accounts under Article VI, section 2, of the Oregon Constitution; the Department of Human Services pursuant to ORS 412.094 (Public officials to cooperate in locating and furnishing information concerning parents of children receiving or applying to receive public assistance and in prosecuting nonsupport cases) ; the Division of Child Support of the Department of Justice and district attorney regarding cases for which they are providing support enforcement services under ORS 25.080 (Entity primarily responsible for support enforcement services) ; the State Board of Tax Practitioners, pursuant to ORS 673.710 (Names of tax preparers and other information furnished by Department of Revenue) ; and the Oregon Board of Accountancy, pursuant to ORS 673.415 (Furnishing of signature block of income tax return or report by Department of Revenue) .

(L) The Director of the Department of Consumer and Business Services to determine that a person complies with ORS chapter 656 and the Director of the Employment Department to determine that a person complies with ORS chapter 657, the following employer information:

(A) Identification numbers.

(B) Names and addresses.

(C) Inception date as employer.

(D) Nature of business.

(E) Entity changes.

(F) Date of last payroll.

(m) The Director of the Oregon Health Authority to determine that a person has the ability to pay for care that includes services provided by the Oregon State Hospital, or the Oregon Health Authority to collect any unpaid cost of care as provided by ORS chapter 179.

(n) Employees of the Employment Department:

(A) To the extent the Department of Revenue deems disclosure or access to information on a combined tax report filed under ORS 316.168 (Employer required to file combined quarterly tax report) is necessary to performance of their duties in administering the tax imposed by ORS chapter 657; or

(B) For the purpose of detecting the occurrence of identity theft or fraud through the examination of the following taxpayer particulars:

(i) Individual taxpayer identification number.

(ii) Name, address and date of birth.

(iii) Employer name, employer identification number and amount of wages paid.

(iv) Self-employment income amount and source.

(v) Other particulars of the return as defined in ORS 314.835 (Divulging particulars of returns and reports prohibited) , at the discretion of the Director of the Department of Revenue, on a case-by-case basis.

(o) The State Fire Marshal to assist the State Fire Marshal in carrying out duties, functions and powers under ORS 453.307 (Definitions for ORS 453.307 to 453.414) to 453.414 (Exemption for local government) , the employer or agent name, address, telephone number and standard industrial classification, if available.

(p) Employees of the Department of State Lands or State Treasurer for the purposes of returning unclaimed property and identifying, locating and publishing lists of taxpayers entitled to unclaimed refunds under ORS 98.302 (Definitions for ORS 98.302 to 98.436) to 98.436 (Short title) .

(q) In addition to the disclosure allowed under ORS 305.225 (Request of assistance by law enforcement agency) , state or local law enforcement agencies to assist in the investigation or prosecution of the following criminal activities:

(A) Mail theft of a check, in which case the information that may be disclosed shall be limited to the stolen document, the name, address and taxpayer identification number of the payee, the amount of the check and the date printed on the check.

(B) The counterfeiting, forging or altering of a check submitted by a taxpayer to the Department of Revenue or issued by the Department of Revenue to a taxpayer, in which case the information that may be disclosed shall be limited to the counterfeit, forged or altered document, the name, address and taxpayer identification number of the payee, the amount of the check, the date printed on the check and the altered name and address.

(r) The United States Postal Inspection Service or a federal law enforcement agency, including but not limited to the United States Department of Justice, to assist in the investigation of the following criminal activities:

(A) Mail theft of a check, in which case the information that may be disclosed shall be limited to the stolen document, the name, address and taxpayer identification number of the payee, the amount of the check and the date printed on the check.

(B) The counterfeiting, forging or altering of a check submitted by a taxpayer to the Department of Revenue or issued by the Department of Revenue to a taxpayer, in which case the information that may be disclosed shall be limited to the counterfeit, forged or altered document, the name, address and taxpayer identification number of the payee, the amount of the check, the date printed on the check and the altered name and address.

(s) The United States Financial Management Service, for purposes of facilitating the offsets described in ORS 305.612 (Reciprocal offset of tax refunds in payment of liquidated debt or certain amounts payable) .

(t) A municipal corporation of this state for purposes of assisting the municipal corporation in the administration of a tax of the municipal corporation that is imposed on or measured by income, wages or net earnings from self-employment. Any disclosure under this paragraph may be made only pursuant to a written agreement between the Department of Revenue and the municipal corporation that ensures the confidentiality of the information disclosed.

(u) A consumer reporting agency, to the extent necessary to carry out the purposes of ORS 314.843 (Reporting of information to consumer reporting agency) .

(v) The Public Employees Retirement Board, to the extent necessary to carry out the purposes of ORS 238.372 (Increased benefits not payable to nonresidents) to 238.384 (Rules) , and to any public employer, to the extent necessary to carry out the purposes of ORS 237.635 (Mandated increase in benefits payable under systems other than Public Employees Retirement System) (3) and 237.637 (Additional mandated increase in benefits payable under systems other than Public Employees Retirement System) (2).

(w) The Secretary of State for the purpose of initiating or supporting a recommendation under ORS 60.032 (Investigations of violations of chapter) (3) or 63.032 (Investigations of violations of chapter) (3) to administratively dissolve a corporation or limited liability company that the Director of the Department of Revenue determines has failed to comply with applicable tax laws of the state.

(x) Intentionally left blank —Ed.

(A) A multijurisdictional information sharing organization formed with oversight by the Internal Revenue Service to combat identity theft and fraud, if the Department of Revenue is a member of the organization; and

(B) Tax preparation software vendors that are members of an organization described in subparagraph (A) of this paragraph, if information described in ORS 314.835 (Divulging particulars of returns and reports prohibited) is shared for the purpose of investigating industry leads of potential identity theft or fraud.

(y) The State Treasurer, for the purpose of providing employer responses, as indicated on annual withholding reports submitted to the Department of Revenue, about whether an employer offers a qualified retirement savings plan as listed in ORS 178.215 (Rules for Oregon Retirement Savings Plan) .

(z) The Oregon 529 Savings Board, for the purpose of facilitating the establishment of accounts by personal income taxpayers under ORS 178.335 (Network participation for higher education expenses) within the Oregon 529 Savings Network through the use of income tax return forms.

(3) Intentionally left blank —Ed.

(a) Each officer or employee of the department and each person described or referred to in subsection (2)(a), (b), (f) to (L), (n) to (q) or (w) of this section to whom disclosure or access to the tax information is given under subsection (2) of this section or any other provision of state law, prior to beginning employment or the performance of duties involving such disclosure or access, shall be advised in writing of the provisions of ORS 314.835 (Divulging particulars of returns and reports prohibited) and 314.991 (Penalties) , relating to penalties for the violation of ORS 314.835 (Divulging particulars of returns and reports prohibited) , and shall as a condition of employment or performance of duties execute a certificate for the department, in a form prescribed by the department, stating in substance that the person has read these provisions of law, that the person has had them explained and that the person is aware of the penalties for the violation of ORS 314.835 (Divulging particulars of returns and reports prohibited) .

(b) The disclosure authorized in subsection (2)(r) of this section shall be made only after a written agreement has been entered into between the Department of Revenue and the person described in subsection (2)(r) of this section to whom disclosure or access to the tax information is given, providing that:

(A) Any information described in ORS 314.835 (Divulging particulars of returns and reports prohibited) that is received by the person pursuant to subsection (2)(r) of this section is confidential information that may not be disclosed, except to the extent necessary to investigate or prosecute the criminal activities described in subsection (2)(r) of this section;

(B) The information shall be protected as confidential under applicable federal and state laws; and

(C) The United States Postal Inspection Service or the federal law enforcement agency shall give notice to the Department of Revenue of any request received under the federal Freedom of Information Act, 5 U.S.C. 552, or other federal law relating to the disclosure of information.

(4) The Department of Revenue may recover the costs of furnishing the information described in subsection (2)(L), (m) and (o) to (q) of this section from the respective agencies. [1957 c.632 §35 (enacted in lieu of 316.745 and 317.540); 1959 c.114 §1; 1971 c.682 §2; 1973 c.106 §1; 1975 c.368 §9; 1975 c.789 §19; 1977 c.430 §3; 1979 c.690 §2; 1981 c.827 §1; 1985 c.605 §20; 1987 c.94 §102; 1987 c.647 §9; 1987 c.884 §1; 1989 c.348 §15; 1989 c.901 §6; 1991 c.362 §3; 1991 c.374 §1; 1991 c.882 §14; 1993 c.18 §76; 1993 c.694 §42; 1993 c.726 §26; 1997 c.170 §43; 1999 c.224 §3; 1999 c.580 §2; 1999 c.656 §1; 2001 c.3 §1; 2001 c.28 §4; 2003 c.541 §5; 2007 c.321 §1; 2009 c.595 §203; 2009 c.640 §2; 2011 c.476 §2; 2011 c.653 §10; 2012 c.107 §11; 2013 c.36 §66; 2013 c.53 §17; 2015 c.318 §13; 2015 c.348 §16; 2017 c.705 §32; 2019 c.133 §1; 2019 c.316 §3; 2019 c.317 §2; 2019 c.678 §65; 2023 c.270 §1]

Source: Section 314.840 — Disclosure of information; persons to whom information may be furnished , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 316.109 — OR Code / Title 29 / Chapter 316 / Section 316.109
316.109 Credit for tax by another jurisdiction on sale of residential property
Status: in_force

(1) If gain on the sale of residential property is taxed under this chapter, the adjusted basis of the property for purposes of this chapter shall be the same as its adjusted basis for federal income tax purposes.

(2) A credit against the tax otherwise due under this chapter shall be allowed to the taxpayer for the amount of any taxes imposed on the taxpayer by another state of the United States, a foreign country or the District of Columbia which tax is attributable to gain that is subject to tax as described in subsection (1) of this section.

(3) The amount of the credit allowed under subsection (2) of this section may not exceed the amount of the gain taxed by the other taxing jurisdiction multiplied by eight percent.

(4) The Department of Revenue shall provide by rule the procedure for obtaining credit provided by subsection (2) of this section and the proof required. The requirement of proof may be waived partially, conditionally or absolutely, as provided under ORS 315.063 (Waiver of substantiation by Department of Revenue) .

(5) Any credit allowed under subsection (2) of this section may not be applied in calculating tax due under this chapter if the tax upon which the credit is based has been claimed as a deduction for Oregon personal income tax purposes, unless the tax is restored to income on the Oregon return. [1979 c.579 §2; 1981 c.705 §2; 1995 c.54 §10; 2001 c.114 §36]

Source: Section 316.109 — Credit for tax by another jurisdiction on sale of residential property; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 307.667 — OR Code / Title 29 / Chapter 307 / Section 307.667
307.667 Application for exemption
Status: in_force

(1) Any owner desiring an exemption under ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) shall first apply to the city on forms supplied by the city.

(2) The application shall describe the property for which an exemption is requested, set forth the grounds for the exemption and be verified by oath or affirmation of the applicant.

(3) The city may permit the applicant to revise an application made under this section prior to final action by the city. [Formerly 458.025]

Source: Section 307.667 — Application for exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 323.721 — OR Code / Title 29 / Chapter 323 / Section 323.721
323.721 Delivery sales reporting requirements
Status: in_force

(1) Prior to delivering, mailing or shipping tobacco in connection with a delivery sale, a person who accepts purchase orders for delivery sales shall file a statement with the Department of Revenue. The statement shall set forth the name, trade name and address of the principal place of business of the seller and any other place of business of the seller.

(2) Not later than the 10th day of each calendar month, each person that has made a delivery sale or delivered, mailed or shipped tobacco or contracted with another party for delivery service in connection with a delivery sale made during the previous calendar month shall file a memorandum of sale or a copy of the delivery sales invoice with the Department of Revenue. The memorandum or delivery sales invoice shall provide, for each delivery sale made during the previous calendar month:

(a) The name and address of the consumer to whom the delivery sale was made;

(b) The brand or brands of the tobacco that were sold in the delivery sale; and

(c) The quantity of tobacco that was sold in the delivery sale.

(3) A person that satisfies the requirements of 15 U.S.C. 376 is deemed to meet the requirements of this section. [2003 c.804 §79]

Source: Section 323.721 — Delivery sales reporting requirements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 315.619 — OR Code / Title 29 / Chapter 315 / Section 315.619
315.619 Credit for medical staff at type C hospital
Status: in_force

A member of the medical staff of a type C hospital who meets the requirements of ORS 315.616 (Additional providers who may qualify for credit) (1) and (2)(a) is entitled to the tax credit described in ORS 315.613 (Credit available to persons providing rural medical care and affiliated with certain rural hospitals) if:

(1) The hospital is isolated due to geographic conditions, complies with rules relating to emergency response and is subject to such other special factors as the Office of Rural Health may prescribe; and

(2) The hospital is designated by the Office of Rural Health as being subject to particular problems in recruiting and retaining medical staff and is located in an area that is medically underserved. [Formerly 316.146]

Source: Section 315.619 — Credit for medical staff at type C hospital , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 305.720 — OR Code / Title 29 / Chapter 305 / Section 305.720
305.720 Qualification for entity for contributions by checkoff
Status: in_force

Subject to ORS 305.745 (Inclusion of eligible entities on schedule of tax return) , an entity qualifies to receive contributions by means of checkoff if the entity:

(1) Supports private charitable causes or engages in public activities that are consistent with policies and programs of the state and:

(a) Checkoff resources are used to augment existing programs or provide new funding to related activities of proven value;

(b) Checkoff funds are not to be used to meet the administrative expenses of the entity;

(c) Programs funded by checkoff resources result in substantial and direct benefits to the human and natural resources of the state that the Oregon Charitable Checkoff Commission determines are unlikely to occur under existing public and private programs; and

(d) Unless the entity is a governmental entity, after checkoff resources are received by the entity, the entity shows a pattern over several years of increasing its total revenues from other than checkoff sources or reaches the level where no more than 50 percent of its revenues are from checkoff sources.

(2) Is qualified to receive contributions that are tax deductible under the following:

(a) Section 170 of the Internal Revenue Code (relating to contributions and gifts to charitable and governmental entities).

(b) Section 501(k) of the Internal Revenue Code (relating to contributions to certain organizations providing child care).

(c) Section 7871 of the Internal Revenue Code (relating to contributions to Indian tribal governments).

(d) Any other federal law allowing a deduction from federal individual income tax for charitable contributions to an entity classified by rule of the Department of Revenue as being an entity belonging to the general class described in paragraphs (a) to (c) of this subsection.

(3) Is:

(a) An Oregon Veterans’ Home, as defined in ORS 408.362 (Definitions) , the Nongame Wildlife Fund, the Alzheimer’s Disease Research Fund, the Oregon Military Emergency Financial Assistance Fund, the Oregon Department of Veterans’ Affairs Veterans Suicide Prevention and Outreach Program Fund, the Oregon Prenatal to Kindergarten Program Trust Fund, the Oregon Volunteer Firefighters Association, but only if contributions are dedicated to the direct costs of firefighter training or to the assistance of a firefighter, or a firefighter’s immediate family, who has experienced hardship resulting from the death, injury or illness of the firefighter, or the subaccount described in ORS 305.747 (Administrative expenses) (4)(f) for contributions dedicated to the prevention of child abuse and neglect;

(b) A nonprofit organization described in section 501(c)(3) of the Internal Revenue Code with a gross income of at least $1 million for the year prior to application; or

(c) The central office for a group of affiliated nonprofit organizations with a collective gross income of at least $1 million in the year prior to the year of application.

(4) Collects 10,000 or more signatures from electors of this state attesting that the electors support the entity qualifying for inclusion on a schedule of the Oregon individual income tax return.

(5) Makes application within the time and in the manner prescribed by ORS 305.725 (Application of entity) .

(6) Files a financial report, and other information, with the commission as described under ORS 305.730 (Financial report of entity) . [1989 c.987 §9; 2007 c.822 §5; 2009 c.33 §8; 2021 c.8 §4; 2023 c.547 §33]

Source: Section 305.720 — Qualification for entity for contributions by checkoff; period of eligibility; reapplication , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 320.450 — OR Code / Title 29 / Chapter 320 / Section 320.450
320.450 Liability for taxes
Status: in_force

(1) Every seller of taxable vehicles who collects any amount of transportation project taxes shall hold the amount in trust for the State of Oregon and for payment to the Department of Revenue in the manner and at the time provided in ORS 320.445 (Collection at point of sale of use tax and excise tax) .

(2) If a seller of taxable vehicles fails to remit any amount of transportation project taxes, whether collected or not, the department may enforce collection by the issuance of a distraint warrant for the collection of the delinquent amount and all penalties, interest and collection charges accrued on the delinquent amount. The warrant shall be issued and proceeded upon in the same manner and shall have the same force and effect as is prescribed with respect to warrants for the collection of delinquent income taxes.

(3) Intentionally left blank —Ed.

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

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

(c) If the department does not receive payment or written objection to the notice of liability within 30 days after the notice of liability was mailed, the notice of liability becomes final. The officer, employee or member may appeal the notice of liability to the tax court within 90 days after the notice became final in the manner provided for an appeal from a notice of assessment.

(4) Intentionally left blank —Ed.

(a) In the case of a seller that fails to file a return on the due date, in addition to any action described in the provisions of ORS 305.265 (Deficiency notice) (10) and 314.400 (Penalty for failure to file report or return or to pay tax when due) , the department may issue a notice of determination and assessment to any officer, employee or member of the seller at any time within three years after the assessment. The time of assessment against the officer, employee or member is 30 days after the date on which the notice of determination and assessment is mailed. Within 30 days after the date on which the notice of determination and assessment is mailed to the officer, employee or member, the officer, employee or member shall pay the assessment, plus penalties and interest, or advise the department in writing of objections to the assessment and, if desired, request a conference. A conference shall be governed by the provisions of ORS 305.265 (Deficiency notice) pertaining to a conference requested from a notice of deficiency.

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

(c) If the department does not receive payment or written objection to the notice of determination and assessment within 30 days after the notice of determination and assessment was mailed, the notice of determination and assessment becomes final. The officer, employee or member may appeal the notice of determination and assessment to the tax court within 90 days after the notice became final in the manner provided for an appeal from a notice of assessment.

(5) Intentionally left blank —Ed.

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

(b) Notwithstanding the confidentiality provisions of ORS 320.475 (Applicability of other provisions of tax law) , if the department determines that more than one officer or employee of a corporation may be held jointly and severally liable for payment of the transportation project taxes, the department may require any or all of the officers or employees to appear before the department for a joint determination of liability. The department shall notify each officer or employee of the time and place set for the determination of liability.

(c) Each individual notified of a joint determination under this subsection must appear and present such information as is necessary to establish the individual’s liability or nonliability for payment of the taxes to the department. If an individual who was notified fails to appear, the department shall make the determination on the basis of all the information and evidence presented. The department’s determination is binding on all individuals notified and required to appear under this subsection.

(d) Intentionally left blank —Ed.

(A) If any individual determined to be liable for unpaid transportation project taxes under this subsection appeals the determination to the Oregon Tax Court under ORS 320.470 (Disclosure of information) , the individual plaintiff shall implead all individuals required to appear with the plaintiff before the department under this subsection. The department may implead any officer or employee who may be held jointly and severally liable for the payment of the transportation project taxes. Each individual impleaded under this paragraph shall be made a party to the action before the tax court and shall make available to the tax court the information that was presented before the department, as well as other information that may be presented to the tax court.

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

(C) If an individual required to appear before the tax court under this subsection fails or refuses to appear or bring such information in part or in whole, or is outside the jurisdiction of the tax court, the tax court shall make its determination on the basis of all the evidence introduced. Notwithstanding ORS 320.475 (Applicability of other provisions of tax law) , the evidence introduced in the tax court constitutes a public record and shall be available to the parties and the tax court. The determination of the tax court is binding on all individuals made parties to the action under this subsection.

(e) This subsection may not be construed to preclude a determination by the department or the tax court that more than one officer or employee is jointly and severally liable for unpaid transportation project taxes. [2017 c.750 §99]

Source: Section 320.450 — Liability for taxes; amounts held in trust; warrants for collection; conference; appeal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 305.589 — OR Code / Title 29 / Chapter 305 / Section 305.589
305.589 Judicial declarations
Status: in_force

(1) A local government unit or an association of local government units acting for the common benefit of and on behalf of consenting members may petition the regular division of the Oregon Tax Court for a judicial declaration of the court concerning a question described in ORS 305.580 (Exclusive remedies for certain determinations) .

(2) Notice of the commencement of a proceeding under this section shall be given by the petitioner or petitioners by publication of notice directed to all electors, taxpayers and other interested persons, without naming such electors, taxpayers or other interested persons individually. The notice shall be published at least once a week for three successive weeks in a newspaper of general circulation within the boundaries of the local government unit and each of the consenting members of the association of local government units, if any, or if no such newspaper is published therein, then in a contiguous county.

(3) The petitioner or petitioners may elect to give further notice to affected electors, taxpayers and other interested persons, or the court may order such further notice as the court considers practicable.

(4) The action authorized by this section shall be a special proceeding in the nature of an ex parte proceeding in the absence of the intervention of a respondent in opposition to the petition.

(5) Jurisdiction of the local government unit and of consenting members of an association of local government units shall be obtained by filing of the petition. Jurisdiction over the electors, taxpayers and other interested persons shall be complete 10 days after the date of completing publication of the notice provided for in subsection (2) of this section, or giving of any further notice as provided for in subsection (3) of this section. Jurisdiction of any other party shall be obtained by appearance of any interested person who seeks and is granted leave to intervene in the proceeding.

(6) Intentionally left blank —Ed.

(a) Any elector, taxpayer or interested person or local government unit that may be affected by the tax, fee, charge or assessment that is the subject of the petition may intervene as a petitioner or respondent by filing the appropriate appearance.

(b) Any elector, taxpayer or interested person or local government unit that may be affected by the use of the proceeds of the bonded indebtedness or a person that is subject to a tax, fee, charge or assessment that is pledged to secure or available for payment of the bonded indebtedness that is the subject of the petition may intervene as a petitioner or respondent by filing the appropriate appearance.

(7) Any party to a proceeding commenced under this section, including a consenting member of an association of local government units that was a party to the proceeding, may appeal from the judgment rendered by the tax court to the Oregon Supreme Court in the manner provided for appeals from other decisions of the tax court under ORS 305.445 (Appeals to Supreme Court) .

(8) Intentionally left blank —Ed.

(a) If, in a proceeding commenced under this section, the court finds that a tax, fee, charge or assessment is subject to the limits of section 11b, Article XI of the Oregon Constitution, the court may order such relief as it considers appropriate, but such relief shall be prospective only.

(b) If, in a proceeding commenced under this section, the court finds that a use of the proceeds of bonded indebtedness is not authorized, the tax court may prohibit the expenditure or proceed in accordance with ORS 305.586 (Legislative findings) .

(9) Costs of the proceeding may be allowed and apportioned between the parties in the discretion of the court.

(10) As used in this section:

(a) “Association of local government units” means an association, or any other lawful organization, composed of member local government units organized for the mutual benefit of such local government units.

(b) “Consenting member” means a member of an association of local government units who affirmatively consents, through filing of a consenting certificate with the tax court, to the commencement of a proceeding under this section.

(c) “Local government unit” means any unit of local government, including a city, county, incorporated town or village, school district, any other special district, or any other municipal or quasi-municipal corporation, intergovernmental authority created pursuant to ORS 190.010 (Authority of local governments to make intergovernmental agreement) , a district as defined in ORS 198.010 (“District” defined for chapter) , 198.180 (“District” defined for ORS 198.190) and 198.210 (“District” defined for ORS 198.220) or an urban renewal agency established under ORS 457.035 (Urban renewal agencies) . [1991 c.459 §27; 1993 c.270 §21; 1999 c.340 §12; 2003 c.195 §22; 2003 c.576 §250; 2005 c.22 §226]

Source: Section 305.589 — Judicial declarations; petition by local government; notice; intervention; appeal; remedies; costs , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 323.620 — OR Code / Title 29 / Chapter 323 / Section 323.620
323.620 Remedies cumulative
Status: in_force

The remedies of the state provided for in ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) are cumulative. No action taken by the Department of Revenue or Attorney General constitutes an election by the state to pursue any remedy to the exclusion of any other remedy for which provision is made in ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) . [1985 c.816 §40; 2003 c.804 §52]

Source: Section 323.620 — Remedies cumulative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 308a.059 — OR Code / Title 29 / Chapter 308a / Section 308a.059
308A.059 Farm use definition
Status: in_force

(1) The Department of Revenue shall provide by rule for a more detailed definition of farm use, consistent with the general definition in ORS 308A.056 (Definition of “farm use.”) , to be used by county assessors in determining qualification for special assessment under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) . The rules shall not be designed to exclude from the special assessment those lands that are in farm use as defined in ORS 308A.056 (Definition of “farm use.”) for which tax relief is intended.

(2) In determining qualification for special assessment under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) , the county assessor shall consider the use of the land by the owner, renter or operator thereof together with any other lands that are a part of one farming unit being operated by the owner, renter or operator. [Formerly 308.380]

Source: Section 308A.059 — Farm use definition; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 311.806 — OR Code / Title 29 / Chapter 311 / Section 311.806
311.806 Refund of taxes on real and personal property
Status: in_force

(1) Subject to subsections (2) and (3) of this section, the county governing body shall refund, out of the refund reserve account provided in ORS 311.807 (Refund reserve account) , or the unsegregated tax collections account provided in ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account) , taxes on property collected by an assessor or tax collector pursuant to a levy of the assessor or of any taxing district or tax levying body or pursuant to ORS 311.255 (Taxes, other charges of taxing agencies and water improvement company charges collected with county taxes) , plus interest as provided in ORS 311.812 (No interest on refunds under ORS 311.806) , in the following cases:

(a) To the person described in ORS 309.100 (Petitions for reduction of property value) (1) and in whose name a petition was filed, whenever a change in the value of property is ordered by a county property value appeals board and no appeal is taken or can be taken from the board’s order, or whenever ordered by the Oregon Tax Court or the Supreme Court and the order constitutes a final determination of the matter;

(b) To the person who has sought and obtained an order from the Department of Revenue under ORS 306.115 (General supervision over property tax system) , whenever a change in the value of property is ordered by the department and no appeal is taken or can be taken from the order of the department;

(c) To the person who meets the criteria described in ORS 305.275 (Persons who may appeal due to acts or omissions) and in whose name an appeal is filed under ORS 305.275 (Persons who may appeal due to acts or omissions) , whenever ordered by the Oregon Tax Court or Supreme Court and the order constitutes a final determination of the matter;

(d) Whenever a change in the value of property is made under ORS 309.115 (Term of order correcting real market value) upon resolution of an appeal and no separate appeal of the value of the property was taken for the year of the change:

(A) To the person in whose name the appeal was filed, for each year after the year for which the appeal was filed in which that person was listed as the owner or an owner or the person in whose name the property was assessed; and

(B) To the owner of record on the tax roll at the time of refund, each year thereafter;

(e) To the owner of record on the tax roll at the time of refund, whenever taxes are collected against real or personal property not within the jurisdiction of the tax levying body;

(f) Except as provided in ORS 310.143 (Certification of taxes on taxable property subject to 1990 Measure 5 limits) , to the owner of record on the tax roll at the time of refund, whenever, through excusable neglect or through an error subject to correction under ORS 311.205 (Correcting errors or omissions in rolls) , other than ORS 311.205 (Correcting errors or omissions in rolls) (1)(b)(A), taxes on property are paid in excess of the amount legally chargeable, limited to the amount of money collected in excess of the amount actually due;

(g) To the person in whose name the appeal was filed under ORS 305.275 (Persons who may appeal due to acts or omissions) if the officer makes a correction under ORS 311.205 (Correcting errors or omissions in rolls) (1)(b)(A) in the tax owed to which the appeal relates;

(h) Except as provided in ORS 311.808 (When refund on real property, manufactured structure or floating home prohibited) , to the payer of the tax whenever any person pays taxes on the property of another by mistake of any kind;

(i) To the property owner entitled to proration of taxes under ORS 308.425 (Proration of taxes after destruction or damage) resulting in an overpayment of taxes paid; or

(j) To the purchaser of business personal property in the circumstances described in ORS 311.642 (Compromise property tax payment from purchaser of business personal property) (4), upon notification of the county governing body by the tax collector who accepted the refundable compromise payment.

(2) Intentionally left blank —Ed.

(a) Except as provided in paragraphs (b) and (c) of this subsection, a refund of taxes may be allowed or made for any year or years not exceeding five years prior to the last certified roll. A refund under this subsection may be paid only to the extent that a refund under subsection (5) of this section has not been paid.

(b) A refund of taxes may be allowed or made under subsection (1)(f) to (i) of this section after the period described in paragraph (a) of this subsection if, before the expiration of the period, a written claim for refund of the taxes is filed by the taxpayer with the county governing body.

(c) The county governing body shall order a refund of taxes to be paid as specified in subsection (1) of this section without the filing of a written claim and without regard to the period described in paragraph (a) of this subsection upon receipt of a copy of an order by the Department of Revenue, the Oregon Tax Court or the Supreme Court that constitutes a final determination that is not subject to appeal.

(3) Intentionally left blank —Ed.

(a) Before refunding taxes in a case described in subsection (1)(a) to (g) or (j) of this section, or under ORS 311.465 (Summary collection of tax on property about to be removed, sold, dissipated or destroyed) , 311.815 (Abandonment of purpose for which special tax levied) or 311.821 (Refunds authorized in event of certain boundary changes of taxing districts) , the county governing body shall credit with the amount of the refund any amount due, as determined in accordance with ORS 311.505 (Due dates) , of the total tax liability account of the person to which the refund is owed. Any amount remaining after crediting the total tax liability account shall be paid as specified in subsection (1) of this section, paragraph (b)(B) of this subsection or ORS 311.465 (Summary collection of tax on property about to be removed, sold, dissipated or destroyed) , 311.815 (Abandonment of purpose for which special tax levied) or 311.821 (Refunds authorized in event of certain boundary changes of taxing districts) , as applicable.

(b) Upon request of the owner or an owner of any taxable property or the person in whose name the property is assessed, or the owner of record on the tax roll at the time of refund, whichever is applicable, and with the approval of the tax collector, the county governing body may authorize:

(A) Refunds payable under subsection (1)(h) or (i) of this section to be made by crediting with the amount of the refund the total tax liability account of the requester.

(B) After the total tax liability account of the property on which the tax is assessed has been satisfied, refunds payable under subsection (1) of this section to be made by crediting with the remaining amount of the refund any other total tax liability account.

(4) Intentionally left blank —Ed.

(a) In the case of a refund or credit payable to a single requester that results from an order constituting a final determination of a matter as described under subsection (1)(a), (b) or (c) of this section, a county governing body may elect to pay the refund or apply the credit in equal periodic installments over not more than the five-year period that begins on the date that the order is issued if the amount to be refunded or credited exceeds the lesser of $250,000 or one-quarter of one percent of the total amount of taxes on property imposed within the county within the limits of Article XI, section 11b, of the Oregon Constitution, as listed on the certificate last prepared under ORS 311.105 (Certificate of taxes levied or imposed) .

(b) If a county governing body elects to pay a refund or credit under the provisions of paragraph (a) of this subsection, and the election will result in a hardship to a requester, the requester may appeal the election to the tax court as provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) .

(5) Intentionally left blank —Ed.

(a) The tax collector shall refund taxes paid on a property value, a claim for exemption or a claim for cancellation of a property tax if:

(A) A county property value appeals board or the Oregon Tax Court issues a decision that could result in a refund if the decision is upheld on appeal;

(B) The final resolution is pending further appeal; and

(C) The county governing body orders a refund of taxes paid under this subsection.

(b) An order by a county governing body or a recommendation of an assessor or tax collector in regard to this subsection may not be considered in determining matters in controversy on appeal, including property value or tax liability.

(c) Interest may not be paid on any refund under this subsection prior to final resolution of the appeal. If, after taking into account the amount refunded under this subsection, the final resolution of the controversy after appeal results in a refund due, interest shall be determined and paid as provided in ORS 311.812 (No interest on refunds under ORS 311.806) .

(d) If, after taking into account the amount refunded under this subsection, the final resolution of the controversy after appeal results in additional taxes due on the property, the additional taxes shall be billed and collected as provided in ORS 311.513 (Collection of additional taxes due upon resolution of appeal) .

(6) Immediately upon payment of the refund and any interest thereon, the tax collector shall make the necessary correcting entries in the records of the office of the tax collector. ORS 294.305 (Sections constituting Local Budget Law) to 294.565 (Failure to file copy of required budget, reports or other documents) do not apply to refunds made out of the refund reserve account or the unsegregated tax collections account.

(7) A refund is not required under this section for any tax year if the amount of the refund would be $10 or less. Any amount not refunded under this subsection shall be distributed to taxing districts in the same manner that other taxes are distributed.

(8) As used in this section:

(a) “Owner of record on the tax roll at the time of refund” means the owner or an owner of the property or the person in whose name the property is assessed on the tax roll last certified and delivered to the tax collector under ORS 311.105 (Certificate of taxes levied or imposed) and 311.115 (Delivery of assessment roll to tax collector) .

(b) “Total tax liability account” means the total amount of tax that has been extended or charged against a particular property tax account as limited by Article XI, section 11b, of the Oregon Constitution. [1959 c.554 §2 (enacted in lieu of 311.805); 1961 c.533 §50; 1971 c.737 §3; 1973 c.347 §1; 1975 c.395 §3; 1979 c.702 §1; 1985 c.162 §10; 1991 c.459 §260; 1993 c.6 §3; 1993 c.270 §60; 1995 c.650 §71; 1997 c.541 §§295,296; 2003 c.38 §1; 2005 c.394 §1; 2007 c.364 §1; 2015 c.31 §1; 2015 c.444 §8; 2017 c.27 §1; 2021 c.356 §2; 2023 c.29 §36]

Note: The amendments to 311.806 (Refund of taxes on real and personal property) by section 36, 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.

311.806 (Refund of taxes on real and personal property) . (1) Subject to subsections (2) and (3) of this section, the county governing body shall refund, out of the refund reserve account provided in ORS 311.807 (Refund reserve account) , or the unsegregated tax collections account provided in ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account) , taxes on property collected by an assessor or tax collector pursuant to a levy of the assessor or of any taxing district or tax levying body or pursuant to ORS 311.255 (Taxes, other charges of taxing agencies and water improvement company charges collected with county taxes) , plus interest as provided in ORS 311.812 (No interest on refunds under ORS 311.806) , in the following cases:

(a) To the person described in ORS 309.100 (Petitions for reduction of property value) (1) and in whose name a petition was filed, whenever a change in the value of property is ordered by a county board of property tax appeals and no appeal is taken or can be taken from the board’s order, or whenever ordered by the Oregon Tax Court or the Supreme Court and the order constitutes a final determination of the matter;

(b) To the person who has sought and obtained an order from the Department of Revenue under ORS 306.115 (General supervision over property tax system) , whenever a change in the value of property is ordered by the department and no appeal is taken or can be taken from the order of the department;

(c) To the person who meets the criteria described in ORS 305.275 (Persons who may appeal due to acts or omissions) and in whose name an appeal is filed under ORS 305.275 (Persons who may appeal due to acts or omissions) , whenever ordered by the Oregon Tax Court or Supreme Court and the order constitutes a final determination of the matter;

(d) Whenever a change in the value of property is made under ORS 309.115 (Term of order correcting real market value) upon resolution of an appeal and no separate appeal of the value of the property was taken for the year of the change:

(A) To the person in whose name the appeal was filed, for each year after the year for which the appeal was filed in which that person was listed as the owner or an owner or the person in whose name the property was assessed; and

(B) To the owner of record on the tax roll at the time of refund, each year thereafter;

(e) To the owner of record on the tax roll at the time of refund, whenever taxes are collected against real or personal property not within the jurisdiction of the tax levying body;

(f) Except as provided in ORS 310.143 (Certification of taxes on taxable property subject to 1990 Measure 5 limits) , to the owner of record on the tax roll at the time of refund, whenever, through excusable neglect or through an error subject to correction under ORS 311.205 (Correcting errors or omissions in rolls) , other than ORS 311.205 (Correcting errors or omissions in rolls) (1)(b)(A), taxes on property are paid in excess of the amount legally chargeable, limited to the amount of money collected in excess of the amount actually due;

(g) To the person in whose name the appeal was filed under ORS 305.275 (Persons who may appeal due to acts or omissions) if the officer makes a correction under ORS 311.205 (Correcting errors or omissions in rolls) (1)(b)(A) in the tax owed to which the appeal relates;

(h) Except as provided in ORS 311.808 (When refund on real property, manufactured structure or floating home prohibited) , to the payer of the tax whenever any person pays taxes on the property of another by mistake of any kind;

(i) To the property owner entitled to proration of taxes under ORS 308.425 (Proration of taxes after destruction or damage) resulting in an overpayment of taxes paid; or

(j) To the purchaser of business personal property in the circumstances described in ORS 311.642 (Compromise property tax payment from purchaser of business personal property) (4), upon notification of the county governing body by the tax collector who accepted the refundable compromise payment.

(2) Intentionally left blank —Ed.

(a) Except as provided in paragraphs (b) and (c) of this subsection, a refund of taxes may be allowed or made for any year or years not exceeding five years prior to the last certified roll. A refund under this subsection may be paid only to the extent that a refund under subsection (5) of this section has not been paid.

(b) A refund of taxes may be allowed or made under subsection (1)(f) to (i) of this section after the period described in paragraph (a) of this subsection if, before the expiration of the period, a written claim for refund of the taxes is filed by the taxpayer with the county governing body.

(c) The county governing body shall order a refund of taxes to be paid as specified in subsection (1) of this section without the filing of a written claim and without regard to the period described in paragraph (a) of this subsection upon receipt of a copy of an order by the Department of Revenue, the Oregon Tax Court or the Supreme Court that constitutes a final determination that is not subject to appeal.

(3) Intentionally left blank —Ed.

(a) Before refunding taxes in a case described in subsection (1)(a) to (g) or (j) of this section, or under ORS 311.465 (Summary collection of tax on property about to be removed, sold, dissipated or destroyed) , 311.815 (Abandonment of purpose for which special tax levied) or 311.821 (Refunds authorized in event of certain boundary changes of taxing districts) , the county governing body shall credit with the amount of the refund any amount due, as determined in accordance with ORS 311.505 (Due dates) , of the total tax liability account of the person to which the refund is owed. Any amount remaining after crediting the total tax liability account shall be paid as specified in subsection (1) of this section, paragraph (b)(B) of this subsection or ORS 311.465 (Summary collection of tax on property about to be removed, sold, dissipated or destroyed) , 311.815 (Abandonment of purpose for which special tax levied) or 311.821 (Refunds authorized in event of certain boundary changes of taxing districts) , as applicable.

(b) Upon request of the owner or an owner of any taxable property or the person in whose name the property is assessed, or the owner of record on the tax roll at the time of refund, whichever is applicable, and with the approval of the tax collector, the county governing body may authorize:

(A) Refunds payable under subsection (1)(h) or (i) of this section to be made by crediting with the amount of the refund the total tax liability account of the requester.

(B) After the total tax liability account of the property on which the tax is assessed has been satisfied, refunds payable under subsection (1) of this section to be made by crediting with the remaining amount of the refund any other total tax liability account.

(4) Intentionally left blank —Ed.

(a) In the case of a refund or credit payable to a single requester that results from an order constituting a final determination of a matter as described under subsection (1)(a), (b) or (c) of this section, a county governing body may elect to pay the refund or apply the credit in equal periodic installments over not more than the five-year period that begins on the date that the order is issued if the amount to be refunded or credited exceeds the lesser of $250,000 or one-quarter of one percent of the total amount of taxes on property imposed within the county within the limits of Article XI, section 11b, of the Oregon Constitution, as listed on the certificate last prepared under ORS 311.105 (Certificate of taxes levied or imposed) .

(b) If a county governing body elects to pay a refund or credit under the provisions of paragraph (a) of this subsection, and the election will result in a hardship to a requester, the requester may appeal the election to the tax court as provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) .

(5) Intentionally left blank —Ed.

(a) The tax collector shall refund taxes paid on a property value, a claim for exemption or a claim for cancellation of a property tax if:

(A) A county board of property tax appeals or the Oregon Tax Court issues a decision that could result in a refund if the decision is upheld on appeal;

(B) The final resolution is pending further appeal; and

(C) The county governing body orders a refund of taxes paid under this subsection.

(b) An order by a county governing body or a recommendation of an assessor or tax collector in regard to this subsection may not be considered in determining matters in controversy on appeal, including property value or tax liability.

(c) Interest may not be paid on any refund under this subsection prior to final resolution of the appeal. If, after taking into account the amount refunded under this subsection, the final resolution of the controversy after appeal results in a refund due, interest shall be determined and paid as provided in ORS 311.812 (No interest on refunds under ORS 311.806) .

(d) If, after taking into account the amount refunded under this subsection, the final resolution of the controversy after appeal results in additional taxes due on the property, the additional taxes shall be billed and collected as provided in ORS 311.513 (Collection of additional taxes due upon resolution of appeal) .

(6) Immediately upon payment of the refund and any interest thereon, the tax collector shall make the necessary correcting entries in the records of the office of the tax collector. ORS 294.305 (Sections constituting Local Budget Law) to 294.565 (Failure to file copy of required budget, reports or other documents) do not apply to refunds made out of the refund reserve account or the unsegregated tax collections account.

(7) A refund is not required under this section for any tax year if the amount of the refund would be $10 or less. Any amount not refunded under this subsection shall be distributed to taxing districts in the same manner that other taxes are distributed.

(8) As used in this section:

(a) “Owner of record on the tax roll at the time of refund” means the owner or an owner of the property or the person in whose name the property is assessed on the tax roll last certified and delivered to the tax collector under ORS 311.105 (Certificate of taxes levied or imposed) and 311.115 (Delivery of assessment roll to tax collector) .

(b) “Total tax liability account” means the total amount of tax that has been extended or charged against a particular property tax account as limited by Article XI, section 11b, of the Oregon Constitution.

Note: Section 3, chapter 356, Oregon Laws 2021, provides:

Sec. 3. The amendments to ORS 308.425 (Proration of taxes after destruction or damage) and 311.806 (Refund of taxes on real and personal property) by sections 1 and 2 of this 2021 Act apply to property tax years beginning on or after July 1, 2020. [2021 c.356 §3]

Source: Section 311.806 — Refund of taxes on real and personal property; credit against total tax liability account of person owed refund , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 317.635 — OR Code / Title 29 / Chapter 317 / Section 317.635
317.635 Domestic international sales corporation
Status: in_force

(1) Except as provided in ORS 317.283 (Nonrecognition of transactions with related domestic international sales corporation) , a domestic international sales corporation, commonly referred to as “DISC,” as defined in section 992 of the Internal Revenue Code, shall be taxed in the manner provided for other corporations under this chapter and without regard to sections 991 to 996 of the Internal Revenue Code.

(2) An interest charge DISC formed on or before January 1, 2014, is exempt from the tax imposed under ORS 317.090 (Minimum tax) . [1983 c.162 §39; 1985 c.802 §22b; 2013 s.s. c.5 §6]

Source: Section 317.635 — Domestic international sales corporation; exemption from minimum tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 311.473 — OR Code / Title 29 / Chapter 311 / Section 311.473
311.473 Foreclosure sale of property to be removed from county
Status: in_force

(1) Any financial institution, as defined in ORS 317.010 (Definitions) , or agent or representative of a financial institution, that, in the process of foreclosing any security interest or other lien on taxable personal property, including property classified as real property machinery and equipment, or after the lien is foreclosed, causes the property to be removed, or is knowledgeable that the property will be removed by another after the foreclosure sale, from the county in which the property is assessed or seized, shall notify the tax collector of that county prior to the removal. The notice shall be mailed to the tax collector, return receipt requested, and shall contain a description of the property that is the subject of the foreclosure, together with the name and address of the owner or owners of the property.

(2) Failure to give the notice required under subsection (1) of this section shall not affect the foreclosure, but the tax collector shall have recourse against the financial institution on behalf of the taxing units for any damages sustained on account of failure to mail the notice. [1987 c.312 §2; 2001 c.41 §2]

Source: Section 311.473 — Foreclosure sale of property to be removed from county; required notice by financial institution; recourse for failure to give notice , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 308.007 — OR Code / Title 29 / Chapter 308 / Section 308.007
308.007 Definitions
Status: in_force

(1) As used in the statute laws of this state, unless the context or a specially applicable definition requires otherwise, for purposes of property taxation:

(a) “Assessment date” means the day of the assessment year on which property is to be assessed under ORS 308.210 (Assessing property) or 308.250 (Valuation and assessment of personal property) .

(b) “Assessment year” means calendar year.

(c) “Tax year” or “fiscal year” means a period of 12 months beginning on July 1.

(d) “Year” means the assessment year.

(2) For purposes of property taxation, unless the context requires otherwise, the assessment year beginning January 1 corresponds to the tax year beginning July 1 of the same calendar year. [1977 c.461 §1; 1991 c.459 §82; 1997 c.541 §146; 1999 c.1078 §66; 2005 c.94 §42]

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

Source: Section 308.007 — Definitions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 307.175 — OR Code / Title 29 / Chapter 307 / Section 307.175
307.175 Alternative energy systems and community solar projects
Status: repealed

(1) As used in this section:

(a) “Alternative energy system” means property consisting of solar, geothermal, wind, water, fuel cell or methane gas energy systems for the purpose of heating, cooling or generating electricity.

(b) “Community solar project” has the meaning given that term in ORS 757.386 (Program for procurement of electricity from community solar projects) .

(2) The following property is exempt from ad valorem property taxation:

(a) An alternative energy system that is:

(A) A net metering facility, as defined in ORS 757.300 (Net metering facility allowed to connect to public utility) ; or

(B) Primarily designed to offset onsite electricity use.

(b) A community solar project.

(3) Notwithstanding ORS 307.110 (Public property leased or rented by taxable owner) 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) , any portion of the real property to which an alternative energy system is affixed is exempt under this section if:

(a) The real property is otherwise exempt from ad valorem property taxation; and

(b) The alternative energy system is exempt under this section.

(4) Property equipped with an alternative energy system is exempt from ad valorem property taxation in an amount that equals any positive amount obtained by subtracting the real market value of the property as if it were not equipped with an alternative energy system from the real market value of the property as equipped with the alternative energy system.

(5) A community solar project is eligible to claim the exemption granted under this section beginning on the date on which the electrical inspection for the project is completed and approved.

(6) A community solar project that is granted exemption under this section may not be granted any other exemption from ad valorem property taxes for the same property tax year. [1975 c.460 §§1,2; 1977 c.196 §§9,10; 1979 c.670 §1; 1991 c.459 §47; 1997 c.534 §1; 2001 c.584 §1; 2007 c.885 §1; 2011 c.656 §3; 2022 c.79 §1; 2023 c.398 §9]

Note: Section 4, chapter 656, Oregon Laws 2011, provides:

Sec. 4. (1) The amendments to ORS 307.175 (Alternative energy systems and community solar projects) by section 3, chapter 656, Oregon Laws 2011, apply to property tax years beginning on or after July 1, 2011.

(2) Intentionally left blank —Ed.

(a) The amendments to ORS 307.175 (Alternative energy systems and community solar projects) by section 1, chapter 79, Oregon Laws 2022, apply to property tax years beginning on or after July 1, 2022, and before July 1, 2024.

(b) The amendments to ORS 307.175 (Alternative energy systems and community solar projects) by section 9 of this 2023 Act apply to property tax years beginning on or after July 1, 2024.

(3) An exemption under ORS 307.175 (Alternative energy systems and community solar projects) may not be allowed for property tax years beginning after July 1, 2029. [2011 c.656 §4; 2013 c.193 §28; 2017 c.542 §1; 2022 c.79 §2; 2023 c.398 §10]

Note: 307.175 (Alternative energy systems and community solar projects) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Note: Sections 1, 2 and 3, chapter 571, Oregon Laws 2015, provide:

Sec. 1. (1)(a) The governing body of a county and the owner or person in possession or control of a solar project located within the county and outside the boundaries of any incorporated city may enter into an agreement that exempts from property taxes the property constituting the solar project and allows the payment of a fee in lieu of property taxes imposed on the property.

(b) An agreement entered into under this section:

(A) May not be for a term longer than 20 consecutive years;

(B) Must indicate how the land on which the solar project is located will be treated with respect to the exemption and fee in lieu of property taxes; and

(C) Must set the rate of the fee in lieu of property taxes in accordance with subsection (2) of this section.

(c) If any portion of a solar project is located within the boundaries of an incorporated city, the governing body of the county shall consult with the governing body of the city before entering into an agreement under paragraph (a) of this subsection. An agreement entered into under paragraph (a) of this subsection with respect to a solar project located within the boundaries of the incorporated city is not effective unless the governing body of the city is a party to the agreement.

(2) The fee in lieu of property taxes shall be computed at a rate not less than $5,500, and not more than $7,000, per megawatt of nameplate capacity of the solar project for each property tax year. Megawatt of nameplate capacity shall be carried to the third decimal place.

(3) Intentionally left blank —Ed.

(a) On or before December 31 preceding the first property tax year to which an agreement entered into under this section relates, the owner or person in possession or control of the solar project shall file with the assessor of the county in which the solar project is located and the Department of Revenue a copy of the agreement and the nameplate capacity of the solar project.

(b) For each subsequent property tax year to which the agreement relates, the owner or person in possession or control of the solar project shall include with the statement required under ORS 308.524 (Companies to file statements) the nameplate capacity of the solar project.

(c) A filing made under paragraph (a) of this subsection after December 31 must be accompanied by a late fee of $200. A filing may not be made after March 1 preceding the property tax year to which the filing relates.

(4) Intentionally left blank —Ed.

(a) For each property tax year to which an agreement relates, the department, when certifying and transmitting the assessment roll to the county assessors 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 provide the nameplate capacity of each solar project paying the fee in lieu of property taxes to each assessor of a county in which a solar project is located.

(b) As required under ORS 311.255 (Taxes, other charges of taxing agencies and water improvement company charges collected with county taxes) , the county assessors shall extend upon the tax roll against all property constituting a solar project located in the respective counties all fees in lieu of property taxes for the property tax year. The fees shall be apportioned and distributed among the taxing districts having jurisdiction over the property in the proportion that each taxing district’s total tax rate for the property tax year bears to all the taxing districts’ total tax rates for the property tax year.

(5) Intentionally left blank —Ed.

(a) If the owner or person in possession or control of a solar project that has entered into an agreement under this section fails to pay the fee as required under this section, the property constituting the solar project is not exempt for the following property tax year and shall be assessed and taxed as other similar property is assessed and taxed.

(b) Notwithstanding paragraph (a) of this subsection, the property shall be exempt for the following property tax year upon payment, within one year after the date of delinquency, of the delinquent fee plus interest at the rate prescribed in ORS 311.505 (Due dates) (2). Delinquent fees and interest shall be collected in the manner provided for collection of delinquent property taxes on personal property.

(6) Intentionally left blank —Ed.

(a) If the owner or person in possession or control of the solar project fails to pay the fee in lieu of property taxes for more than one year during the term of an agreement entered into under this section, notwithstanding the agreement, the property constituting the solar project shall be disqualified for the exemption and payment of the fee in lieu of property taxes.

(b) Property that is disqualified under this subsection shall:

(A) Be assessed and taxed as other similar property is assessed and taxed.

(B) In addition, be assessed a penalty in an amount equal to one year of the fee in lieu of property taxes for the property. The penalty assessed under this subparagraph shall be distributed in the manner described in subsection (4)(b) of this section.

(7) Intentionally left blank —Ed.

(a) Property constituting a solar project that has received an exemption under ORS 285C.350 (Definitions for ORS 285C.350 to 285C.370) to 285C.370 (Rules) or 307.123 (Property of strategic investment program eligible projects) for any property tax year is not eligible to pay a fee in lieu of property taxes under this section.

(b) Paragraph (a) of this subsection does not apply to property constituting a solar project that was the subject of an application filed pursuant to ORS 285C.350 (Definitions for ORS 285C.350 to 285C.370) to 285C.370 (Rules) if the property did not receive the exemption for any property tax year. The election to pay the fee in lieu of property taxes for property described in this paragraph is not a disqualifying event. [2015 c.571 §1; 2019 c.628 §1; 2021 c.571 §1]

Sec. 2. Section 1 of this 2015 Act applies to property tax years beginning on or after July 1, 2016. [2015 c.571 §2]

Sec. 3. (1) Section 1, chapter 571, Oregon Laws 2015, is repealed on January 2, 2028.

(2) Notwithstanding subsection (1) of this section, property constituting a solar project that is exempt from property taxes under section 1, chapter 571, Oregon Laws 2015, on the date specified in subsection (1) of this section shall continue to be exempt and to pay the fee in lieu of property taxes for the term specified in the agreement entered into under section 1, chapter 571, Oregon Laws 2015. [2015 c.571 §3; 2021 c.571 §2]

Note: Sections 1 to 6, chapter 537, Oregon Laws 2017, provide:

Sec. 1. (1) As used in sections 1 to 5 of this 2017 Act:

(a) Intentionally left blank —Ed.

(A) “Eligible costs” means costs that are:

(i) Directly related to the work necessary to seismically retrofit eligible property; and

(ii) Incurred after an application relating to the retrofitting has been approved under section 2 of this 2017 Act.

(B) “Eligible costs” includes, but is not limited to:

(i) All costs directly related to structural seismic retrofitting, including, but not limited to, the necessary costs of demolition and restoration of similar architectural finishes, electrical systems, plumbing and mechanical systems necessary for access; and

(ii) Architectural and engineering fees, and fees for testing, insurance and project management, related to the seismic retrofitting.

(C) “Eligible costs” does not include:

(i) Costs associated with refurbishing or remodeling that are intended to enhance the aesthetics, functionality or marketability of the improvements but do not extend the seismic life safety of the improvements; or

(ii) Costs for abatement of hazardous materials, including, but not limited to, asbestos, or for relocation or loss of rent during the seismic retrofitting.

(b) “Eligible property” means improvements built before January 1, 1993, that constitute a commercial, industrial or multifamily building.

(2) The governing body of a city or county may adopt an ordinance or resolution providing for exemption or partial exemption from ad valorem property taxation of eligible property that will be seismically retrofitted.

(3) Intentionally left blank —Ed.

(a) An ordinance or resolution adopted under this section must specify the eligibility requirements for the exemption or partial exemption.

(b) Notwithstanding paragraph (a) of this subsection, property is not eligible for an exemption or partial exemption pursuant to this section if, at the time an application for the property is filed under section 2 of this 2017 Act, the property is:

(A) Subject to assessment under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.681 [series became 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) ]; or

(B) State-appraised industrial property as defined in ORS 306.126 (Appraisal of industrial property by department) .

(4) Intentionally left blank —Ed.

(a) An ordinance or resolution adopted under this section must specify the period, not to exceed 15 years, for which the exemption or partial exemption may be granted.

(b) Eligible property may be granted exemption or partial exemption under this section until the earlier of:

(A) The expiration of the period for which the eligible property is eligible for exemption or partial exemption under paragraph (a) of this subsection; or

(B) The date on which the dollar amount of the tax benefit from the exemption or partial exemption equals the eligible costs for the property.

(c) The ordinance or resolution may:

(A) Further restrict eligible properties to unreinforced masonry buildings, unreinforced concrete buildings or any other building type considered seismically dangerous by the governing body of the city or county; and

(B) Impose any other conditions for the exemption or partial exemption that do not conflict with sections 1 to 5 of this 2017 Act.

(5) Intentionally left blank —Ed.

(a) A city or county may amend or repeal an ordinance or resolution adopted under this section at any time.

(b) Notwithstanding paragraph (a) of this subsection, eligible property that is granted an exemption or partial exemption under this section when the ordinance or resolution is amended or repealed shall continue to receive the exemption or partial exemption for the period granted, pursuant to the provisions of the ordinance or resolution in effect when the property was initially granted the exemption or partial exemption.

(6) Intentionally left blank —Ed.

(a) An ordinance or resolution adopted under this section does not become effective unless the rates of taxation of the taxing districts located within the territory of the city or county whose governing bodies agree to the exemption or partial exemption, when combined with the rate of taxation of the city or county that adopted the ordinance or resolution, equal 75 percent or more of the total combined rate of taxation within the territory of the city or county. In agreeing to the exemption or partial exemption, the governing bodies of the taxing districts shall impose a limit on the total amount of exemptions and partial exemptions that may be approved.

(b) If an ordinance or resolution becomes effective pursuant to paragraph (a) of this subsection, the exemption or partial exemption shall be effective for the tax levies of all taxing districts in which an eligible property that is granted an exemption or partial exemption is located. [2017 c.537 §1]

Sec. 2. (1)(a) The owner of eligible property seeking an exemption or partial exemption for the eligible property under an ordinance or resolution adopted pursuant to section 1 of this 2017 Act must file an application, with the governing body of the city or county that adopted the ordinance or resolution, on or before March 15 preceding the beginning of the property tax year for which the exemption or partial exemption is sought. A single application may be filed for eligible property in contiguous tax accounts under common ownership.

(b) Notwithstanding paragraph (a) of this subsection, an application may be filed after March 15 and on or before December 31 if the application is accompanied by a late filing fee equal to the greater of $200 or one-tenth of one percent of the real market value of the eligible property to which the application relates as of the assessment date for that tax year.

(2) An application filed pursuant to this section must include:

(a) The address of the eligible property.

(b) Documentation showing the ownership of the eligible property by the person filing the application.

(c) Documentation showing that all applicable eligibility requirements have been met.

(d) Documentation of estimated eligible costs with respect to the eligible property prepared by a person unrelated to the owner of the eligible property and having expertise in estimating such costs. Documentation of eligible costs may include, but is not limited to, bids, cost estimates, copies of contracts, notes and minutes of contract negotiations and accounts, invoices, sales receipts and other payment records of purchases, sales, leases and other transactions relating to the eligible costs.

(e) Plans, calculations and any other documentation prepared and stamped by a registered structural engineer or architect establishing to the satisfaction of the city or county that the proposed seismic retrofitting meets or exceeds the standard defined as Basic Performance Objective for Existing Buildings in the Seismic Evaluation and Retrofit of Existing Buildings ASCE/SEI 41-13, published by the American Society of Civil Engineers and the Structural Engineering Institute, as in effect on December 31, 2016, unless the governing body of the city or county has expressly approved or required a different standard that enhances life safety in a seismic event. The documentation must include seismic retrofitting for any parapets, cornices and chimneys. The standard of care for documentation prepared and stamped under this paragraph is the same as for documents stamped in accordance with ORS 671.025 (Certain technical submissions to carry stamp) or 672.020 (Practice of engineering without registration prohibited) .

(f) Documentation of any financial incentives received from local, state or federal government for the seismic retrofitting of the eligible property, exclusive of the exemption or partial exemption granted under sections 1 to 5 of this 2017 Act.

(g) An application fee, if any, required by the city or county.

(3) The application shall be reviewed by the city or county. The city or county may consult with the owner of the eligible property about the application, and the owner may amend the application.

(4) Intentionally left blank —Ed.

(a) If the city or county determines that the application does not meet the requirements of this section, the city or county shall promptly notify the owner of the eligible property in writing that the application is not approved, stating the reasons for the determination. A determination under this paragraph is not reviewable, but the owner of the eligible property may file an application under this section for any subsequent year.

(b) If the city or county determines that the application meets the requirements of this section, the city or county shall promptly:

(A) Notify the owner of the eligible property in writing that the application is approved; and

(B) Notify the county assessor in writing that the application is approved and certify the period for which the exemption or partial exemption is granted and the estimated eligible costs with respect to the eligible property, reduced by any financial incentives received from local, state or federal government for the seismic retrofitting of the eligible property, exclusive of the exemption or partial exemption granted under sections 1 to 5 of this 2017 Act.

(5) The assessor of the county in which the eligible property granted an exemption or partial exemption is located may charge the owner a fee of up to $200 for the first year and up to $100 for each subsequent year for which the exemption or partial exemption is granted to compensate the assessor for duties imposed under sections 1 to 5 of this 2017 Act.

(6) Upon receiving notice under subsection (4) of this section of the approval of an application, the owner of the eligible property shall cause to be recorded with the clerk of the county in which the eligible property is located a notice that contains a legal description of the eligible property and a statement that the eligible property has been granted a property tax exemption pursuant to an ordinance or resolution adopted under section 1 of this 2017 Act and that the owner, or the owner’s successor or assignees, may be liable for additional taxes under section 5 of this 2017 Act.

(7) The transfer of the eligible property shall not disqualify the eligible property from an exemption or partial exemption granted to the eligible property under the ownership of the transferor, provided the transferee:

(a) Notifies the city or county and the county assessor as soon as practicable of the transfer and of the transferee’s intention to continue the seismic retrofitting in a manner consistent with the requirements of sections 1 to 5 of this 2017 Act; and

(b) Complies with all requirements under sections 1 to 5 of this 2017 Act. [2017 c.537 §2]

Sec. 3. (1) An ordinance or resolution adopted under section 1 of this 2017 Act must state the percentage of the exemption to be applied to the real market value of the eligible property.

(2) The exemption or partial exemption shall apply to existing eligible property of any classification under rules established by the Department of Revenue pursuant to ORS 308.215 (Contents of assessment roll) (1)(a)(C) that is consistent with the definition of “eligible property” under section 1 of this 2017 Act.

(3) ORS 307.032 (Maximum assessed value and assessed value of partially exempt property and specially assessed property) applies to eligible property granted partial exemption under the ordinance or resolution.

(4) Each year the county assessor shall add to the assessment and tax rolls of the county, with respect to the eligible property granted exemption or partial exemption pursuant to an ordinance or resolution adopted under section 1 of this 2017 Act, the notation “potential additional tax.” [2017 c.537 §3]

Sec. 4. (1)(a) Each year, on or before a date prescribed by the city or county that adopted the ordinance or resolution under section 1 of this 2017 Act pursuant to which eligible property is granted an exemption or partial exemption, the owner of the eligible property shall submit documentation of actual eligible costs incurred and an updated estimate of the eligible costs to the city or county, as applicable.

(b) The owner shall include with the documentation the amount of any financial incentives received from local, state or federal government for the seismic retrofitting of the eligible property, exclusive of the exemption or partial exemption granted under sections 1 to 5 of this 2017 Act. The city or county shall report the amount of the incentives to the assessor of the county in which the eligible property is located, who shall reduce the eligible costs for the eligible property by the amount of the incentives.

(2) Intentionally left blank —Ed.

(a) If the updated estimate of the eligible costs is greater or less than the original estimate by 10 percent or more, the city or county shall submit the documentation and updated estimate to the county assessor.

(b) Upon receipt, the county assessor shall recompute the assessed value and maximum assessed value of the eligible property under ORS 308.156 (Subdivision or partition) , beginning with the first year for which the eligible property was granted exemption or partial exemption.

(c) The values as recomputed under this section shall apply to the remaining period for which the eligible property has been granted exemption or partial exemption. Delinquent taxes may not be assessed or collected, and refunds may not be paid, as a consequence of the recomputation under this section for property tax years preceding the remaining period. [2017 c.537 §4]

Sec. 5. (1) Eligible property that is granted exemption or partial exemption pursuant to an ordinance or resolution adopted under section 1 of this 2017 Act shall continue to receive the exemption or partial exemption until the eligible property is disqualified by the earliest of:

(a) The expiration of the period for which the exemption or partial exemption was certified under section 2 of this 2017 Act.

(b) The date on which the dollar amount of the exemption or partial exemption equals the eligible costs for the eligible property.

(c) The discovery by the city or county that the owner of the eligible property has failed to:

(A) Comply with the eligibility requirements adopted by the city or county;

(B) Begin or make reasonable progress on seismic retrofitting of the eligible property; or

(C) Perform the seismic retrofitting of the eligible property in substantial compliance with documentation described in section 2 (2)(e) of this 2017 Act that was included in the application relating to the eligible property approved under section 2 of this 2017 Act.

(d) The discovery by the city or county that any statement or representation in any documentation filed pursuant to section 2 of this 2017 Act was misleading or false.

(2) The city or county may provide an owner with the opportunity to cure the grounds for disqualification under subsection (1) of this section.

(3) The city or county shall notify the county assessor of the disqualification of eligible property from exemption or partial exemption under this section, and upon disqualification the eligible property shall be assessed and taxed under ORS 308.146 (Determination of maximum assessed value and assessed value) .

(4) Upon disqualification of eligible property from exemption or partial exemption under subsection (1)(c) or (d) of this section, there shall be added to the tax extended against the eligible property on the next assessment and tax roll, to be collected and distributed in the same manner as other property taxes, additional taxes, equal to the difference between the taxes assessed against the eligible property and the taxes that otherwise would have been assessed against the eligible property if the eligible property had not been granted exemption or partial exemption, for all years for which the eligible property was granted exemption or partial exemption.

(5) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate.

(6) The amount of additional taxes determined to be due under this section may be paid to the tax collector prior to the completion of the next assessment and property tax roll pursuant to ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll) . [2017 c.537 §5]

Sec. 6. (1) Sections 1 to 5 of this 2017 Act are repealed on January 2, 2028.

(2) Notwithstanding the date specified in subsection (1) of this section, eligible property that is granted exemption or partial exemption under an ordinance or resolution adopted pursuant to section 1 of this 2017 Act before the date specified in subsection (1) of this section shall continue to receive the exemption or partial exemption under the provisions of the ordinance or resolution for the period of time for which the exemption or partial exemption was granted. [2017 c.537 §6]

Source: Section 307.175 — Alternative energy systems and community solar projects , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 307.890 — OR Code / Title 29 / Chapter 307 / Section 307.890
307.890 Exemption from disclosure
Status: in_force

(1) Public records of heavy equipment rental tax moneys collected by the Department of Revenue pursuant to ORS 307.870 (Definitions for ORS 307.870 to 307.890) to 307.890 (Exemption from disclosure) are exempt from disclosure under ORS 192.311 (Definitions for ORS 192.311 to 192.478) to 192.478 (Exemption for Judicial Department) . Nothing in this section shall limit the use that can be made of such information for regulatory purposes or its use and admissibility in any enforcement proceedings.

(2) If a conflict is found to exist between subsection (1) of this section and ORS 314.835 (Divulging particulars of returns and reports prohibited) , ORS 314.835 (Divulging particulars of returns and reports prohibited) controls. [2018 c.64 §9]

Note: See note under 307.870 (Definitions for ORS 307.870 to 307.890) .

Source: Section 307.890 — Exemption from disclosure; statutory conflict resolution , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.015 — OR Code / Title 29 / Chapter 305 / Section 305.015
305.015 Policy
Status: in_force

It is the intent of the Legislative Assembly to place in the Department of Revenue and its director the administration of the revenue and tax laws of this state, except as specifically otherwise provided in such laws. [1969 c.520 §1; 1977 c.870 §1]

Source: Section 305.015 — Policy , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 320.490 — OR Code / Title 29 / Chapter 320 / Section 320.490
320.490 Local government motor vehicle tax moratorium
Status: in_force

(1) A local government may not impose a tax described in subsection (2) of this section unless the tax is:

(a) Authorized by statute; or

(b) Approved by the governing body of the local government and in effect on or before October 6, 2017.

(2) This section applies to:

(a) A tax imposed on the privilege of engaging in the business of selling taxable motor vehicles at retail; and

(b) Any privilege, excise, sales or use tax imposed on or with respect to taxable motor vehicles. [2017 c.750 §111; 2018 c.93 §15]

Source: Section 320.490 — Local government motor vehicle tax moratorium , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 316.187 — OR Code / Title 29 / Chapter 316 / Section 316.187
316.187 Amount withheld is in payment of employee’s tax
Status: in_force

The amounts deducted from the wages of an employee during any calendar year in accordance with ORS 316.167 (Withholding of tax required) and 316.172 (Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers) shall be considered to be in part payment of the tax on such employee’s income for the taxable year which begins within such calendar year, and the return made by the employer pursuant to ORS 316.202 (Reports by employer) shall be accepted by the Department of Revenue as evidence in favor of the employee of the amounts so deducted from the employee’s wages. [1969 c.493 §29]

Source: Section 316.187 — Amount withheld is in payment of employee’s tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 314.770 — OR Code / Title 29 / Chapter 314 / Section 314.770
314.770 Disclosure of S corporation items to shareholder
Status: in_force

The Department of Revenue may disclose to the shareholder of an S corporation those items of S corporation gain, loss or other particulars relating to the S corporation that are necessary to administer the tax imposed by ORS chapter 316, 317 or 318 if the department considers the disclosure necessary to facilitate the audit of the shareholder’s income tax return. [Formerly 314.749]

Note: 314.770 (Disclosure of S corporation items to shareholder) was added to and made a part of ORS chapter 314 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 314.770 — Disclosure of S corporation items to shareholder , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 316.372 — OR Code / Title 29 / Chapter 316 / Section 316.372
316.372 Minor to file return
Status: in_force

(1) As used in this section, “parent” includes an individual who is entitled to the services of a minor by reason of having parental rights and duties with respect to the minor.

(2) Except as provided in subsection (3) of this section, a minor shall file a return and include on the return all items of the minor’s income, including income attributable to personal services. Income included on the minor’s return shall not be included on the return of the parent. All expenditures by the parent or the minor attributable to the minor’s income are considered to have been paid or incurred by the minor. However, any tax assessed against the minor that is attributable to income from personal services and that is not paid by the minor is for all purposes considered to be properly assessed against the parent.

(3) If a parent is eligible to elect and elects to include the interest and dividend income of a child on the parent’s federal income tax return under section 1(g)(7)(B) of the Internal Revenue Code, the parent shall be considered to have elected to include the interest and dividend income of the child on the return filed by the parent for the same taxable period for purposes of this chapter. The child need not in such case file a return for purposes of this chapter for the taxable period to which the election applies. [1969 c.493 §56; 1989 c.625 §13a; 1991 c.457 §7a; 2015 c.480 §11]

Source: Section 316.372 — Minor to file return; unpaid tax assessable against parent; when parent may file for minor , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 314.287 — OR Code / Title 29 / Chapter 314 / Section 314.287
314.287 Costs allocable to inventory
Status: in_force

(1) In the computation of state taxable income, costs allocable to inventory shall be the same as those allocable to inventory under section 263A of the Internal Revenue Code as of the close of the tax year for which a return is filed and shall not be adjusted for any addition, subtraction, modification or other adjustment contained in this chapter or ORS chapter 316, 317 or 318 or other law governing the imposition of state taxes imposed upon or measured by net income.

(2) If any provision of ORS chapter 316, 317 or 318 appears to require an adjustment to inventory costs contrary to the provisions of this section, that adjustment shall not be made.

(3) The additions, subtractions, modifications or other adjustments to federal taxable income required in determining Oregon taxable income under ORS chapter 316, 317 or 318 shall be made to federal taxable income notwithstanding that such adjustments are properly attributable to costs allocable to inventory. [1987 c.293 §57b]

Source: Section 314.287 — Costs allocable to inventory , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 315.650 — OR Code / Title 29 / Chapter 315 / Section 315.650
315.650 Higher education savings account or ABLE account contributions
Status: in_force

(1) A credit against taxes otherwise imposed under ORS chapter 316 shall be allowed for amounts contributed by the taxpayer during the tax year to a savings network account for higher education established under ORS 178.300 (Definitions for ORS 178.300 to 178.360) to 178.360 (Consideration of amounts in accounts for higher education expenses in benefit eligibility determinations) or an ABLE account established under ORS 178.380 (Establishment of qualified ABLE program) . A taxpayer who makes contributions to both types of account may claim the credit for the amounts listed in subsection (2) of this section for each type of account.

(2) The amount of the credit allowed under this section shall be limited based on the taxpayer’s adjusted gross income and shall be the lesser of $300, if reported on a joint return, or $150, if reported on any other type of return, or the following:

(a) The amount contributed, if the taxpayer’s adjusted gross income does not exceed $30,000;

(b) 50 percent of the amount contributed, if the taxpayer’s adjusted gross income exceeds $30,000 but does not exceed $70,000;

(c) 25 percent of the amount contributed, if the taxpayer’s adjusted gross income exceeds $70,000 but does not exceed $100,000;

(d) 10 percent of the amount contributed, if the taxpayer’s adjusted gross income exceeds $100,000 but does not exceed $250,000; or

(e) 5 percent of the amount contributed, if the taxpayer’s adjusted gross income exceeds $250,000.

(3) Intentionally left blank —Ed.

(a) The Department of Revenue shall annually adjust the maximum credit amounts allowable under this section according to the cost-of-living adjustment for the calendar year. The department shall first make this adjustment for a joint return by multiplying the maximum credit amount in subsection (2) of this section by the percentage (if any) by which the monthly averaged U.S. City Average Consumer Price Index for the 12 consecutive months ending August 31 of the prior calendar year exceeds the monthly averaged U.S. City Average Consumer Price Index for the 12 consecutive months ending August 31, 2018.

(b) As used in this subsection, “U.S. City Average Consumer Price Index” means the U.S. City Average Consumer Price Index for All Urban Consumers (All Items) as published by the Bureau of Labor Statistics of the United States Department of Labor.

(c) If any adjustment to the maximum credit amount for a joint return, as determined under paragraph (a) of this subsection, is not a multiple of $20, the adjustment shall be rounded to the next lower multiple of $20. The department shall then adjust the maximum credit amount for all other types of returns so that it is half the maximum credit amount for a joint return.

(4) A credit under this section is allowed for a preceding tax year for amounts contributed to a savings network account for higher education or to an ABLE account if the contribution is made before the taxpayer files a return or before the 15th day of the fourth month following the closing of the taxpayer’s tax year, whichever is earlier.

(5) A credit is not allowed under this section for any amount that has been transferred into a savings network account for higher education from an individual development account, through a rollover, as provided in ORS 458.685 (Approved purpose of account) (3)(a)(A).

(6) If the amount allowable as a credit under this section, when added to the sum of the amounts allowable as payment of tax under ORS 316.187 (Amount withheld is in payment of employee’s tax) (withholding), ORS 316.583 (Effect of payment of estimated tax or installment) (estimated tax), other tax prepayment amounts and other refundable credit amounts, exceeds the taxes imposed by ORS chapters 314 and 316 for the tax year (reduced by 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) .

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

(8) 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.

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

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

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

(c) If a change in the taxable year of the taxpayer occurs as described in ORS 314.085 (Taxable year) , or if the department terminates the taxpayer’s taxable year under ORS 314.440 (Tax as debt) , the credit shall be prorated or computed in a manner consistent with ORS 314.085 (Taxable year) . [2019 c.579 §2; 2021 c.525 §14]

Note: Section 5, chapter 579, Oregon Laws 2019, provides:

Sec. 5. ORS 315.650 (Higher education savings account or ABLE account contributions) and 315.653 (Forfeiture of prior tax relief) apply to tax years beginning on or after January 1, 2020, and before January 1, 2030. [2019 c.579 §5; 2023 c.490 §12]

Source: Section 315.650 — Higher education savings account or ABLE account contributions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 305.412 — OR Code / Title 29 / Chapter 305 / Section 305.412
305.412 Jurisdiction to determine value
Status: in_force

When the determination of real market value or the correct valuation of any property subject to special assessment is an issue before the tax court, the court has jurisdiction to determine the real market value or correct valuation on the basis of the evidence before the court, without regard to the values pleaded by the parties. [2005 c.224 §2]

Note: 305.412 (Jurisdiction to determine value) was added to and made a part of 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 305.412 — Jurisdiction to determine value , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 315.174 — OR Code / Title 29 / Chapter 315 / Section 315.174
315.174 Livestock killed by wolf
Status: in_force

(1) As used in this section, “livestock” has the meaning given that term in ORS 610.150 (Wolf predation loss compensation program) .

(2) A credit against taxes imposed under ORS chapter 316 (or, if the taxpayer is a corporation, under ORS chapter 317 or 318) shall be allowed for the current market value of any livestock that belongs to the taxpayer and that is killed during the tax year by a wolf.

(3) In order to qualify for the credit allowed under this section, the taxpayer must obtain written certification from the State Department of Fish and Wildlife as provided in subsection (4) of this section.

(4) Intentionally left blank —Ed.

(a) The State Department of Fish and Wildlife shall issue written certification to taxpayers that are eligible to claim the credit allowed under this section. Before issuing a certification under this subsection, the department must possess evidence that the loss to a taxpayer’s livestock is due to wolf depredation. The evidence must include a finding by the department or by a peace officer, as defined in ORS 161.015 (General definitions) , that wolf depredation was the probable cause of the loss.

(b) The department may not issue certifications for more than $37,500 in tax credits for any tax year. The department shall issue certifications to taxpayers in the order in which completed applications for certification are received by the department.

(5) A credit allowed under this section shall be reduced by any amount that a taxpayer has already received as compensation for the killed livestock, including compensation pursuant to ORS 610.150 (Wolf predation loss compensation program) .

(6) A taxpayer may not claim a credit under this section for:

(a) Any tax year that ends after the date on which the State Fish and Wildlife Commission has, by rule, removed the wolf from the list of endangered species established pursuant to ORS 496.172 (Commission management authority for threatened or endangered species) (2); or

(b) A loss to livestock killed after June 30, 2018.

(7) If the amount allowable as a credit under this section, when added to the sum of the amounts allowable as payment of tax under ORS 316.187 (Amount withheld is in payment of employee’s tax) (withholding), ORS 316.583 (Effect of payment of estimated tax or installment) (estimated tax), other tax prepayment amounts and other refundable credit amounts, exceeds the taxes imposed by ORS chapters 314 and 316 for the tax year (reduced by 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) .

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

(9) 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.

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

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

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

(c) If a change in the taxable year of the taxpayer occurs as described in ORS 314.085 (Taxable year) , or if the department terminates the taxpayer’s taxable year under ORS 314.440 (Tax as debt) , the credit shall be prorated or computed in a manner consistent with ORS 314.085 (Taxable year) . [2012 c.65 §2]

Note: Section 3, chapter 65, Oregon Laws 2012, provides:

Sec. 3. Section 2 of this 2012 Act [ 315.174 (Livestock killed by wolf) ] applies to tax years beginning on or after January 1, 2012, and before January 1, 2019. [2012 c.65 §3]

Source: Section 315.174 — Livestock killed by wolf , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 312.122 — OR Code / Title 29 / Chapter 312 / Section 312.122
312.122 Reduced redemption period when property subjected to waste or abandonment
Status: in_force

(1) A county may by ordinance provide the means to require the tax collector of the county to deed to the county pursuant to ORS 312.200 (Deed to county) any real property sold to the county under ORS 312.100 (Order for sale of properties to county) after the expiration of the 30-day period provided in subsection (2) of this section if:

(a) The property is subjected to waste that results in a forfeiture to the county of the right to possession of the property under ORS 312.180 (Possession during redemption period) ; or

(b) The property is not occupied by the owner or any person or entity that appears in the records of the county to have a lien or other interest in the property for a period of six consecutive months, and the property has suffered a substantial depreciation in value or will suffer a substantial depreciation in value if not occupied.

(2) Intentionally left blank —Ed.

(a) Upon determining that real property sold to the county under ORS 312.100 (Order for sale of properties to county) may be subject to waste or abandonment as provided in subsection (1) of this section, the county shall set a date, time and place within the county for a hearing for the purpose of determining whether the property should be deeded to the county pursuant to subsection (1) of this section.

(b) The owner and any person or entity that appears in the records of the county to have a lien or other interest in the property shall be given an opportunity to be heard at the hearing provided in paragraph (a) of this subsection.

(c) If the county determines after the hearing provided in paragraph (a) of this subsection that the property is subject to waste or abandonment as provided in subsection (1) of this section, the county governing body shall provide that any rights of possession the owner may have in the property are forfeited and direct the property be deeded to the county by the tax collector of the county after expiration of a period of 30 days from the date of the action of the county governing body determining property subject to forfeiture unless it is sooner redeemed by the owner or any person or entity that then appears in the records of the county to have a lien or other interest in the property. All rights of redemption with respect to the real property described in that deed shall terminate on the execution of the deed to the county.

(d) The county shall, in its ordinance, provide for procedures for the hearing required under this subsection that are compatible with the requirements of due process of law.

(3) Not less than 30 days prior to the hearing provided in subsection (2) of this section, the county shall notify the owner and any person or entity that then appears in the records of the county to have a lien or other interest in the property of the hearing. The notice shall contain:

(a) The date, time and place of the hearing provided for in subsection (2) of this section;

(b) The date of the judgment;

(c) The normal date of expiration of the period of redemption under ORS 312.120 (Period during which property held by county) ;

(d) A warning to the effect that if the county determines that the property is subject to waste or abandonment as provided in subsection (1) of this section, the property will be deeded to the county immediately after the expiration of 30 days from the date of the county governing body action so determining and that every right or interest of any person in the property will be forfeited forever to the county unless the property is redeemed within that 30-day period;

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

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

(4) The notice required to be given under subsection (3) of this section shall be given by both certified mail and by regular first class mail.

(5) Intentionally left blank —Ed.

(a) If the notice required under subsection (3) of this section is to be given to an owner, the notice shall be addressed to the owner or owners, as reflected in the county records of deeds, at the true and correct address of the owner as appearing on the instrument of conveyance under ORS 93.260 (Tax statement information required in conveyancing instrument) or as furnished under ORS 311.555 (Property owners to furnish addresses) or as otherwise ascertained by the tax collector of the county pursuant to ORS 311.560 (Noting address on tax roll) .

(b) If the person or entity to whom the notice is required under subsection (3) of this section to be given is a lienholder, or person or entity other than the owner, having or appearing to have a lien or other interest in the property, the notice shall be addressed to the lienholder, person or entity at the address that the county knows or after reasonable inquiry has reason to believe to be the address at which the lienholder, person or entity will most likely receive actual notice.

(6) For purposes of subsection (5)(b) of this section, if the lienholder is a corporation or a limited partnership, the county shall be considered to have made reasonable inquiry if the notice is mailed to the registered agent or last registered office of the corporation or limited partnership, if any, as shown by the records on file in the office of the Corporation Commissioner, or if the corporation or limited partnership is not authorized to transact business in this state, to the principal office or place of business of the corporation or limited partnership.

(7) As used in this section, “records of the county” has that meaning given in ORS 312.125 (Notice to owner or lienholder of expiration of period of redemption) (7). [1989 c.687 §1; 2003 c.576 §421; 2009 c.33 §10]

Note: 312.122 (Reduced redemption period when property subjected to waste or abandonment) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 312 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 312.122 — Reduced redemption period when property subjected to waste or abandonment; hearing; notice; reasonable inquiry , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 316.363 — OR Code / Title 29 / Chapter 316 / Section 316.363
316.363 Returns
Status: in_force

The instructions to the individual state income tax return form required to be filed by this chapter shall:

(1) Be written in simple words used in their commonly understood senses that convey meanings clearly and directly;

(2) Be written in primarily simple, rather than compound or complex, sentences that are as short as possible;

(3) Limit the use of definitions to definitions of words that cannot be properly explained or qualified in the text;

(4) Include an index at the beginning of the instructions to provide a useful guide to the use of the form. The index shall give a comprehensive listing of return form parts in a logical sequence, and the index listings shall clearly state the contents of each section;

(5) Have the text of the instructions printed in roman type at least as large as 10-point modern type, two points leaded;

(6) Have margins that are adequate for purposes of readability, and have a line length of the text not exceeding four inches for a column;

(7) Have section headings printed in a contrasting color, typeface or size; and

(8) Be printed so that the contrast and legibility of the ink and paper used is substantially the equivalent of black ink on white paper. [1977 c.736 §2]

Source: Section 316.363 — Returns; instructions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 316.267 — OR Code / Title 29 / Chapter 316 / Section 316.267
316.267 Application of chapter to estates and certain trusts
Status: in_force

The tax imposed by this chapter on individuals applies to the taxable income of estates and trusts, except for trusts taxed as corporations under ORS chapter 317 or 318. [1969 c.493 §39; 1973 c.115 §3]

Source: Section 316.267 — Application of chapter to estates and certain trusts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 306.005 — OR Code / Title 29 / Chapter 306 / Section 306.005
306.005 Property tax law definitions applicable in charter counties
Status: in_force

As used in the laws of this state relating to the assessment, levy, collection and review of ad valorem taxes, unless the context otherwise requires:

(1) “Assessor” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon assessors with respect to ad valorem taxes by the laws of this state.

(2) “Clerk” or “county clerk” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon county clerks with respect to ad valorem taxes by the laws of this state.

(3) “Court” or “county court” includes, in a county having a county charter, the body performing thereunder the duties imposed upon county courts with respect to ad valorem taxes by the laws of this state.

(4) “Sheriff” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon sheriffs with respect to ad valorem taxes by the laws of this state.

(5) “Tax collector” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon tax collectors with respect to ad valorem taxes by the laws of this state.

(6) “Treasurer” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon treasurers with respect to ad valorem taxes by the laws of this state. [1963 c.238 §15]

Source: Section 306.005 — Property tax law definitions applicable in charter counties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors306.­html (accessed May 26, 2025).
ORS § 314.063 — OR Code / Title 29 / Chapter 314 / Section 314.063
314.063 Application of Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L. 111-226), Patient Protection and Affordable Care Act (P.L. 111-148), Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), Health Care and Education Reconciliation Act of 2010 (P.L. 111-152) and Homebuyer Assistance and Improvement Act of 2010 (P.L. 111-198)
Status: in_force

(1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 19 and 21 to 27, chapter 7, Oregon Laws 2011, apply to transactions or activities occurring on or after January 1, 2011, in tax years beginning on or after January 1, 2011.

(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 Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L. 111-226), the Patient Protection and Affordable Care Act (P.L. 111-148), the Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), the Health Care and Education Reconciliation Act of 2010 (P.L. 111-152), the Homebuyer Assistance and Improvement Act of 2010 (P.L. 111-198) 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, 2011, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 305.239 (Qualifications of persons representing taxpayer) , 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 307.130 (Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions) , 307.147 (Senior services centers) , 308A.450 (Definitions for ORS 308A.450 to 308A.465) , 310.140 (Legislative findings) , 310.630, 310.800 (Property tax work-off programs) , 314.011 (Definitions) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 317.010 (Definitions) and 317.097 (Lending institution loans for housing) by sections 11 to 19 and 21 to 25, chapter 7, Oregon Laws 2011, 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, 2011, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 305.239 (Qualifications of persons representing taxpayer) , 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 307.130 (Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions) , 307.147 (Senior services centers) , 308A.450 (Definitions for ORS 308A.450 to 308A.465) , 310.140 (Legislative findings) , 310.630, 310.800 (Property tax work-off programs) , 314.011 (Definitions) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 317.010 (Definitions) and 317.097 (Lending institution loans for housing) by sections 11 to 19 and 21 to 25, chapter 7, Oregon Laws 2011, 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 ORS 305.239 (Qualifications of persons representing taxpayer) , 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 307.130 (Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions) , 307.147 (Senior services centers) , 308A.450 (Definitions for ORS 308A.450 to 308A.465) , 310.140 (Legislative findings) , 310.630, 310.800 (Property tax work-off programs) , 314.011 (Definitions) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 317.010 (Definitions) and 317.097 (Lending institution loans for housing) by sections 11 to 19 and 21 to 25, chapter 7, Oregon Laws 2011, for a tax year beginning before January 1, 2011, 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, 2011, and before January 1, 2012, is filed, whichever period expires later. [2011 c.7 §28; 2011 c.723 §27]

Note: 314.063 (Application of Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L. 111-226), Patient Protection and Affordable Care Act (P.L. 111-148), Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), Health Care and Education Reconciliation Act of 2010 (P.L. 111-152) and Homebuyer Assistance and Improvement Act of 2010 (P.L. 111-198)) 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 codified applicability sections for annual reconnect bills, which update statutory references to federal tax law, for bills enacted in years prior to 2012. Beginning with the 2012 regular session, Legislative Counsel has printed the applicability sections as uncodified session law sections. Legislative Counsel will retain these applicability sections in printed form for six subsequent years before omitting them. All applicability sections for reconnect bills continue to be in full force and effect.

Note: Section 27, chapter 101, Oregon Laws 2018, provides:

Sec. 27. Application of Disaster Tax Relief and Airport and Airway Extension Act of 2017 (P.L. 115-63) and An Act to Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018 (P.L. 115-97). (1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 26 of this 2018 Act apply to transactions or activities occurring on or after January 1, 2018, in tax years beginning on or after January 1, 2018.

(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 Disaster Tax Relief and Airport and Airway Extension Act of 2017 (P.L. 115-63), and An Act to Provide for Reconciliation Pursuant to Titles II and V of the Concurrent Resolution on the Budget for Fiscal Year 2018 (P.L. 115-97) and other federal law amending the Internal Revenue Code and enacted before January 1, 2018, 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, 2018, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 178.300 (Definitions for ORS 178.300 to 178.360) , 305.230 [renumbered 305.239 (Qualifications of persons representing taxpayer) ], 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 305.842 (Application of Internal Revenue Code to certain property tax laws) , 314.011 (Definitions) , 314.306 (Income from discharge of indebtedness) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 316.147 (Definitions for ORS 316.147 to 316.149) , 316.157 (Credit for retirement income) , 317.010 (Definitions) and 317.097 (Lending institution loans for housing) by sections 1 and 13 to 24 of this 2018 Act, 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, 2018, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 178.300 (Definitions for ORS 178.300 to 178.360) , 305.230 [renumbered 305.239 (Qualifications of persons representing taxpayer) ], 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 305.842 (Application of Internal Revenue Code to certain property tax laws) , 314.011 (Definitions) , 314.306 (Income from discharge of indebtedness) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 316.147 (Definitions for ORS 316.147 to 316.149) , 316.157 (Credit for retirement income) , 317.010 (Definitions) and 317.097 (Lending institution loans for housing) by sections 1 and 13 to 24 of this 2018 Act, for a tax year beginning before January 1, 2018, then notwithstanding ORS 305.270 (Refund of excess tax paid) or 314.415 (Refunds) or any other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required because of the amendments to ORS 178.300 (Definitions for ORS 178.300 to 178.360) , 305.230 [renumbered 305.239 (Qualifications of persons representing taxpayer) ], 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 305.842 (Application of Internal Revenue Code to certain property tax laws) , 314.011 (Definitions) , 314.306 (Income from discharge of indebtedness) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 316.147 (Definitions for ORS 316.147 to 316.149) , 316.157 (Credit for retirement income) , 317.010 (Definitions) and 317.097 (Lending institution loans for housing) by sections 1 and 13 to 24 of this 2018 Act, for a tax year beginning before January 1, 2018, 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, 2018, and before January 1, 2019, is filed, whichever period expires later. [2018 c.101 §27]

Note: Section 29, chapter 319, Oregon Laws 2019, provides:

Sec. 29. Application of Making Further Continuing Appropriations for the Fiscal Year Ending September 30, 2018 (P.L. 115-120), and the Bipartisan Budget Act of 2018 (P.L. 115-123). (1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 28 of this 2019 Act apply to transactions or activities occurring on or after January 1, 2019, in tax years beginning on or after January 1, 2019.

(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 Making Further Continuing Appropriations for the Fiscal Year Ending September 30, 2018 (P.L. 115-120), the Bipartisan Budget Act of 2018 (P.L. 115-123) and other federal law amending the Internal Revenue Code and enacted before January 1, 2019, 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, 2019, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 178.300 (Definitions for ORS 178.300 to 178.360) , 305.230 [renumbered 305.239 (Qualifications of persons representing taxpayer) ], 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 305.842 (Application of Internal Revenue Code to certain property tax laws) , 314.011 (Definitions) , 314.306 (Income from discharge of indebtedness) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 316.147 (Definitions for ORS 316.147 to 316.149) , 316.157 (Credit for retirement income) , 317.010 (Definitions) and 317.097 (Lending institution loans for housing) by sections 1 and 13 to 26 of this 2019 Act, 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, 2019, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 178.300 (Definitions for ORS 178.300 to 178.360) , 305.230 [renumbered 305.239 (Qualifications of persons representing taxpayer) ], 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 305.842 (Application of Internal Revenue Code to certain property tax laws) , 314.011 (Definitions) , 314.306 (Income from discharge of indebtedness) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 316.147 (Definitions for ORS 316.147 to 316.149) , 316.157 (Credit for retirement income) , 317.010 (Definitions) and 317.097 (Lending institution loans for housing) by sections 1 and 13 to 26 of this 2019 Act, for a tax year beginning before January 1, 2019, then notwithstanding ORS 305.270 (Refund of excess tax paid) or 314.415 (Refunds) or any other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required because of the amendments to ORS 178.300 (Definitions for ORS 178.300 to 178.360) , 305.230 [renumbered 305.239 (Qualifications of persons representing taxpayer) ], 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 305.842 (Application of Internal Revenue Code to certain property tax laws) , 314.011 (Definitions) , 314.306 (Income from discharge of indebtedness) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 316.147 (Definitions for ORS 316.147 to 316.149) , 316.157 (Credit for retirement income) , 317.010 (Definitions) and 317.097 (Lending institution loans for housing) by sections 1 and 13 to 26 of this 2019 Act, for a tax year beginning before January 1, 2019, 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, 2019, and before January 1, 2020, is filed, whichever period expires later. [2019 c.319 §29]

Note: Section 30, chapter 456, Oregon Laws 2021, provides:

Sec. 30. Application of federal law amending the Internal Revenue Code. (1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 29 of this 2021 Act apply to transactions or activities occurring on or after January 1, 2021, in tax years beginning on or after January 1, 2021.

(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 federal law amending the Internal Revenue Code and enacted before January 1, 2021, 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, 2021, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 178.300 (Definitions for ORS 178.300 to 178.360) , 305.230 [renumbered 305.239 (Qualifications of persons representing taxpayer) ], 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 305.842 (Application of Internal Revenue Code to certain property tax laws) , 314.011 (Definitions) , 314.306 (Income from discharge of indebtedness) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 316.147 (Definitions for ORS 316.147 to 316.149) , 316.157 (Credit for retirement income) , 317.010 (Definitions) , 317.097 (Lending institution loans for housing) and 317A.100 (Definitions) by sections 1 and 14 to 26 of this 2021 Act, 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, 2021, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 178.300 (Definitions for ORS 178.300 to 178.360) , 305.230 [renumbered 305.239 (Qualifications of persons representing taxpayer) ], 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 305.842 (Application of Internal Revenue Code to certain property tax laws) , 314.011 (Definitions) , 314.306 (Income from discharge of indebtedness) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 316.147 (Definitions for ORS 316.147 to 316.149) , 316.157 (Credit for retirement income) , 317.010 (Definitions) , 317.097 (Lending institution loans for housing) and 317A.100 (Definitions) by sections 1 and 14 to 26 of this 2021 Act, for a tax year beginning before January 1, 2021, then notwithstanding ORS 305.270 (Refund of excess tax paid) or 314.415 (Refunds) or any other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required because of the amendments to ORS 178.300 (Definitions for ORS 178.300 to 178.360) , 305.230 [renumbered 305.239 (Qualifications of persons representing taxpayer) ], 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 305.842 (Application of Internal Revenue Code to certain property tax laws) , 314.011 (Definitions) , 314.306 (Income from discharge of indebtedness) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 316.147 (Definitions for ORS 316.147 to 316.149) , 316.157 (Credit for retirement income) , 317.010 (Definitions) , 317.097 (Lending institution loans for housing) and 317A.100 (Definitions) by sections 1 and 14 to 26 of this 2021 Act, for a tax year beginning before January 1, 2021, 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, 2021, and before January 1, 2022, is filed, whichever period expires later. [2021 c.456 §30]

Note: Section 30, chapter 83, Oregon Laws 2022, provides:

Sec. 30. Application of American Rescue Plan Act of 2021 (P.L. 117-2) and Infrastructure Investment and Jobs Act (P.L. 117-158). (1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 29 of this 2022 Act apply to transactions or activities occurring on or after January 1, 2022, in tax years beginning on or after January 1, 2022.

(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 American Rescue Plan Act of 2021 (P.L. 117-2) and the Infrastructure Investment and Jobs Act (P.L. 117-58) and other federal law amending the Internal Revenue Code and enacted before January 1, 2022, 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, 2022, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 178.300 (Definitions for ORS 178.300 to 178.360) , 178.375 (Definitions for ORS 178.375, 178.380 and 178.385) , 305.239 (Qualifications of persons representing taxpayer) , 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 305.842 (Application of Internal Revenue Code to certain property tax laws) , 314.011 (Definitions) , 314.306 (Income from discharge of indebtedness) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 316.147 (Definitions for ORS 316.147 to 316.149) , 316.157 (Credit for retirement income) , 317.010 (Definitions) , 317.097 (Lending institution loans for housing) and 317A.100 (Definitions) by sections 1, 2 and 14 to 26 of this 2022 Act, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317, 317A 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, 2022, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 178.300 (Definitions for ORS 178.300 to 178.360) , 178.375 (Definitions for ORS 178.375, 178.380 and 178.385) , 305.239 (Qualifications of persons representing taxpayer) , 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 305.842 (Application of Internal Revenue Code to certain property tax laws) , 314.011 (Definitions) , 314.306 (Income from discharge of indebtedness) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 316.147 (Definitions for ORS 316.147 to 316.149) , 316.157 (Credit for retirement income) , 317.010 (Definitions) , 317.097 (Lending institution loans for housing) and 317A.100 (Definitions) by sections 1, 2 and 14 to 26 of this 2022 Act, for a tax year beginning before January 1, 2022, then notwithstanding ORS 305.270 (Refund of excess tax paid) or 314.415 (Refunds) or any other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required because of the amendments to ORS 178.300 (Definitions for ORS 178.300 to 178.360) , 178.375 (Definitions for ORS 178.375, 178.380 and 178.385) , 305.239 (Qualifications of persons representing taxpayer) , 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 305.842 (Application of Internal Revenue Code to certain property tax laws) , 314.011 (Definitions) , 314.306 (Income from discharge of indebtedness) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 316.147 (Definitions for ORS 316.147 to 316.149) , 316.157 (Credit for retirement income) , 317.010 (Definitions) , 317.097 (Lending institution loans for housing) and 317A.100 (Definitions) by sections 1, 2 and 14 to 26 of this 2022 Act, for a tax year beginning before January 1, 2022, 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, 2022, and before January 1, 2023, is filed, whichever period expires later. [2022 c.83 §30]

Note: Section 30, chapter 171, Oregon Laws 2023, provides:

Sec. 30. Application of Supreme Court Security Funding Act of 2022 (P.L. 117-167) and Inflation Reduction Act of 2022 (P.L. 117-169). (1) Except as provided in subsections (2) and (3) of this section, the amendments to statutes by sections 1 to 29 of this 2023 Act apply to transactions or activities occurring on or after January 1, 2023, in tax years beginning on or after January 1, 2023.

(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 Supreme Court Security Funding Act of 2022 (P.L. 117-167) and the Inflation Reduction Act of 2022 (P.L. 117-169) and other federal law amending the Internal Revenue Code and enacted before January 1, 2023, 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, 2023, and the deficiency or any portion thereof is attributable to any retroactive treatment under the amendments to ORS 178.300 (Definitions for ORS 178.300 to 178.360) , 178.375 (Definitions for ORS 178.375, 178.380 and 178.385) , 305.239 (Qualifications of persons representing taxpayer) , 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 305.842 (Application of Internal Revenue Code to certain property tax laws) , 314.011 (Definitions) , 314.306 (Income from discharge of indebtedness) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 316.147 (Definitions for ORS 316.147 to 316.149) , 316.157 (Credit for retirement income) , 317.010 (Definitions) , 317.097 (Lending institution loans for housing) and 317A.100 (Definitions) by sections 1, 2 and 14 to 26 of this 2023 Act, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317, 317A 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, 2023, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under the amendments to ORS 178.300 (Definitions for ORS 178.300 to 178.360) , 178.375 (Definitions for ORS 178.375, 178.380 and 178.385) , 305.239 (Qualifications of persons representing taxpayer) , 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 305.842 (Application of Internal Revenue Code to certain property tax laws) , 314.011 (Definitions) , 314.306 (Income from discharge of indebtedness) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 316.147 (Definitions for ORS 316.147 to 316.149) , 316.157 (Credit for retirement income) , 317.010 (Definitions) , 317.097 (Lending institution loans for housing) and 317A.100 (Definitions) by sections 1, 2 and 14 to 26 of this 2023 Act, for a tax year beginning before January 1, 2023, then notwithstanding ORS 305.270 (Refund of excess tax paid) or 314.415 (Refunds) or any other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required because of the amendments to ORS 178.300 (Definitions for ORS 178.300 to 178.360) , 178.375 (Definitions for ORS 178.375, 178.380 and 178.385) , 305.239 (Qualifications of persons representing taxpayer) , 305.494 (When shareholder may represent corporation in tax court proceedings) , 305.690 (Definitions for ORS 305.690 to 305.753) , 305.842 (Application of Internal Revenue Code to certain property tax laws) , 314.011 (Definitions) , 314.306 (Income from discharge of indebtedness) , 315.004 (Definitions) , 316.012 (Terms have same meaning as in federal laws) , 316.147 (Definitions for ORS 316.147 to 316.149) , 316.157 (Credit for retirement income) , 317.010 (Definitions) , 317.097 (Lending institution loans for housing) and 317A.100 (Definitions) by sections 1, 2 and 14 to 26 of this 2023 Act, for a tax year beginning before January 1, 2023, 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, 2023, and before January 1, 2024, is filed, whichever period expires later. [2023 c.171 §30]

Source: Section 314.063 — Application of Federal Aviation Administration Air Transportation Modernization and Safety Improvement Act (P.L. 111-226), Patient Protection and Affordable Care Act (P.L. 111-148), Preservation of Access to Care for Medicare Beneficiaries and Pension Relief Act of 2010 (P.L. 111-192), Health Care and Education Reconciliation Act of 2010 (P.L. 111-152) and Homebuyer Assistance and Improvement Act of 2010 (P.L. 111-198) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 308.166 — OR Code / Title 29 / Chapter 308 / Section 308.166
308.166 Ordering provisions when property is subject to multiple special determinations of value
Status: in_force

(1) If the maximum assessed value of property is subject to adjustment under both ORS 308.153 (New property and new improvements to property) and 308.156 (Subdivision or partition) , the maximum assessed value must first be determined under ORS 308.153 (New property and new improvements to property) and then further adjusted under ORS 308.156 (Subdivision or partition) .

(2) If the maximum assessed value of property is subject to adjustment under both ORS 308.153 (New property and new improvements to property) and 308.159 (Lot line adjustments) , the maximum assessed value must first be determined under ORS 308.153 (New property and new improvements to property) and then further adjusted under ORS 308.159 (Lot line adjustments) .

(3) If the maximum assessed value of property is subject to adjustment under both ORS 308.156 (Subdivision or partition) and 308.159 (Lot line adjustments) , the maximum assessed value must first be determined under ORS 308.156 (Subdivision or partition) and then further adjusted under ORS 308.159 (Lot line adjustments) .

(4) If the maximum assessed value of property is subject to adjustment under all of ORS 308.153 (New property and new improvements to property) , 308.156 (Subdivision or partition) and 308.159 (Lot line adjustments) , the maximum assessed value must first be determined under subsection (1) of this section and then further adjusted under ORS 308.159 (Lot line adjustments) .

(5) If the maximum assessed value of property is subject to adjustment for fire or act of God, the maximum assessed value must first be determined under ORS 308.146 (Determination of maximum assessed value and assessed value) (5)(a) and then may be adjusted as provided in subsections (1) to (4) of this section.

(6) If the maximum assessed value of property is subject to adjustment for demolition or removal of a building, the maximum assessed value must first be determined under ORS 308.146 (Determination of maximum assessed value and assessed value) (8)(a) and then may be adjusted as provided in subsections (1) to (4) of this section. [1997 c.541 §17; 1999 c.1003 §6; 2003 c.30 §1; 2009 c.443 §2; 2015 c.480 §3]

ASSESSMENT ROLL; METHOD OF ASSESSMENT

Source: Section 308.166 — Ordering provisions when property is subject to multiple special determinations of value , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).