ORS § 307.203 — OR Code / Title 29 / Chapter 307 / Section 307.203
307.203 Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds
Status: in_force

Notwithstanding any other provision of law granting an exemption from property taxation, specific works or improvements to provide mobile home or manufactured dwelling parks as defined in ORS 446.003 (Definitions for ORS 446.003 to 446.200 and 446.225 to 446.285) that are financed from the proceeds of revenue bonds issued by the Housing and Community Services Department under ORS 456.548 (Definitions for ORS 456.548 to 456.725) to 456.725 (Discrimination against purchaser with children prohibited) shall not be eligible for a limited assessment or exemption from property taxation unless:

(1) A city or county governing body has authorized a limited assessment under ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) or an exemption under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) ; and

(2) The work or improvement qualifies for the limited assessment or exemption. [1991 c.738 §2; 1997 c.249 §92]

Note: 307.203 (Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds) 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 307.203 — Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 307.040 — OR Code / Title 29 / Chapter 307 / Section 307.040
307.040 Property of the United States
Status: in_force

(1) As used in this section, “United States” means the federal government or an agency or instrumentality of the federal government.

(2) Except as provided in ORS 307.050 (Property of the United States held under contract of sale) , 307.060 (Property of the United States held under lease or other interest less than fee) , 307.070 (Settled or claimed government land) and 307.080 (Mining claims) , all property of the United States, its agencies or instrumentalities, is exempt from taxation to the extent that taxation of the property is forbidden by law.

(3) Notwithstanding 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) , for purposes of this section, property the title to which is held by a person other than the United States and that is leased to the United States under a lease or lease-purchase agreement is property of the United States if:

(a) The property is operated or used in furtherance of a statutory responsibility of the United States with respect to a high-voltage electricity transmission system that the United States owns and operates within the Pacific Northwest;

(b) The property is constructed on or affixed to real property interests of the United States; and

(c) Upon expiration of the lease or lease-purchase agreement, the United States has an option to purchase the property for a nominal price, if the debt incurred by the person to acquire the property has been paid. [Amended by 1953 c.698 §7; 2013 c.336 §1]

Source: Section 307.040 — Property of the United States; certain electricity transmission system property leased to United States , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 314.767 — OR Code / Title 29 / Chapter 314 / Section 314.767
314.767 Tax on excess net passive income
Status: in_force

(1) If for the taxable year an S corporation has the following, then there is hereby imposed a tax on the income of such corporation for the taxable year:

(a) Accumulated earnings and profits at the close of the taxable year; and

(b) Gross receipts more than 25 percent of which are passive investment income.

(2) The tax imposed under subsection (1) of this section shall be computed by multiplying the excess net passive income by the rate specified under ORS 317.061 (Tax rate) .

(3) The tax imposed under subsection (1) shall be considered a tax imposed under ORS chapter 317 or 318, whichever is applicable, and shall be returned, estimated, assessed and collected and otherwise treated in the same manner as the tax imposed under ORS chapter 317 or 318. The allocation and apportionment of income rules of this chapter and ORS chapter 305 apply to the income subject to the tax imposed under this section. The proceeds from the tax shall be distributed in the same manner as the tax imposed under ORS chapter 317 or 318, whichever is applicable.

(4) Notwithstanding subsection (6) of this section, the amount of passive investment income shall be determined by not taking into account any recognized built-in gain or loss of the S corporation for any taxable year in the recognition period. Terms used in the preceding sentence shall have the same respective meanings as when used in ORS 314.765 (Employee fringe benefits) .

(5) Except for estimated and other advance tax payments, no credits shall be allowed against the tax imposed under this section.

(6) To the extent applicable, the definitions, special rules and interpretations and other provisions of section 1375 of the Internal Revenue Code that relate to the measurement of excess net passive income shall apply to the tax imposed under this section.

(7) Section 1375(d) shall apply to the tax imposed under this section, except that “department” shall be substituted for the word “secretary” wherever that word appears. [Formerly 314.742]

Source: Section 314.767 — Tax on excess net passive income , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 319.042 — OR Code / Title 29 / Chapter 319 / Section 319.042
319.042 Grounds for refusal to issue dealer license
Status: in_force

(1) The Department of Transportation may refuse to issue a dealer license to a person who applies as provided in ORS 319.040 (Application for and issuance of dealer’s license) if the department finds that the person:

(a) Was the holder of a license revoked under ORS 319.100 (Revocation of license) ;

(b) Is applying for a license on behalf of a real party in interest whose license was revoked under ORS 319.100 (Revocation of license) ;

(c) Was an officer, director, owner or managing employee of a nonindividual licensee whose license was revoked under ORS 319.100 (Revocation of license) ;

(d) Owes a debt to the state under ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) ;

(e) Had a license issued by a jurisdiction other than Oregon to sell or buy untaxed motor vehicle fuel that was revoked or canceled for cause, whether the license was held by the person as an individual or as an officer, director, owner or managing employee or on behalf of a real party in interest;

(f) In any jurisdiction, pleaded guilty to or was convicted of a crime directly related to the sale, use or distribution of motor vehicle fuel, whether as an individual or as an officer, director, owner or managing employee of a business engaged in the sale or distribution of motor vehicle fuel;

(g) Had a civil judgment imposed for conduct involving fraud, misrepresentation, conversion or dishonesty, as an individual or as an officer, director, owner or managing employee of a business engaged in the sale or distribution of motor vehicle fuel;

(h) Misrepresented or concealed a material fact in obtaining a license or in the reinstatement thereof;

(i) Violated a statute or administrative rule regarding fuel taxation or distribution;

(j) Failed to cooperate with the department’s investigations by:

(A) Not furnishing requested documents;

(B) Not furnishing when requested to do so a full and complete written explanation of a matter under investigation by the department; or

(C) Not responding to a subpoena issued by the department; or

(k) Failed to comply with an order issued by the department.

(2) In addition to refusal of a license for reasons specified in subsection (1) of this section, the department may refuse to issue a dealer license for any other reason the department deems sufficient.

(3) Before refusing to issue a license under this section, the department shall grant the applicant a hearing and shall give the applicant at least 10 days’ written notice of the time and place of the hearing. The hearing shall be a contested case hearing under the provisions of ORS chapter 183.

(4) For purpose of consideration of an application for a license, the department may inspect or investigate the records of this state or of any other jurisdiction to verify the information on the application and to verify the applicant’s criminal and licensing history. [1999 c.769 §17]

Note: 319.042 (Grounds for refusal to issue dealer license) was added to and made a part of 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 319.042 — Grounds for refusal to issue dealer license; hearing; records inspection , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 316.085 — OR Code / Title 29 / Chapter 316 / Section 316.085
316.085 Personal exemption credit
Status: in_force

(1) Intentionally left blank —Ed.

(a) There shall be allowed a personal exemption credit against taxes otherwise due under this chapter. The credit shall equal $90 multiplied by the number of personal exemptions allowed under section 151 of the Internal Revenue Code.

(b) In the case of an individual with respect to whom a credit under paragraph (a) of this subsection is allowable to another taxpayer for a taxable year beginning in the calendar year in which the individual’s taxable year begins, the credit amount applicable to such individual for such individual’s taxable year is zero.

(2) Intentionally left blank —Ed.

(a) A nonresident shall be allowed the credit provided under subsection (1) of this section computed in the same manner and subject to the same limitations as the credit allowed to a resident of this state. However, the credit shall be prorated using the proportion provided in ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

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

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

(3) The Department of Revenue shall recompute the dollar amount of the personal exemption credit allowed for state personal income tax purposes. The computation shall be as follows:

(a) Divide the monthly averaged U.S. City Average Consumer Price Index for the 12 consecutive months ending August 31 of the prior calendar year by the monthly averaged index for the first six months of 1986.

(b) Recompute the dollar amount of the personal exemption credit by multiplying $90 by the appropriate indexing factor determined as provided in paragraph (a) of this subsection. Round off the amount obtained under this paragraph to the nearest $1.

(4) As used in this section, “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.

(5) Notwithstanding subsections (1) to (3) of this section, a taxpayer may not claim the personal exemption credit otherwise allowed under this section if the taxpayer’s federal adjusted gross income for the tax year exceeds $200,000 for joint return filers, a surviving spouse or a head of household, or $100,000 for an individual who is not a married individual and is not a surviving spouse, or is a married individual who files a separate return. [1985 c.345 §§2,3; 1987 c.293 §13; 1991 c.457 §2a; 1997 c.839 §8; 1999 c.90 §9; 2001 c.660 §12; 2007 c.843 §63; 2013 s.s. c.5 §2]

Source: Section 316.085 — Personal exemption credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 305.880 — OR Code / Title 29 / Chapter 305 / Section 305.880
305.880 Waiver of interest or penalty when department misleads taxpayer
Status: in_force

A taxpayer shall have the right to waiver of interest or penalties when an officer or employee of the Department of Revenue misleads the taxpayer in a manner described in ORS 305.145 (When interest required to be waived) . [1989 c.625 §71]

Source: Section 305.880 — Waiver of interest or penalty when department misleads taxpayer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.100 — OR Code / Title 29 / Chapter 305 / Section 305.100
305.100 Rules
Status: in_force

The Department of Revenue shall:

(1) Make such rules and regulations it deems proper to regulate its own procedure and to effectually carry out the purposes for which it is constituted.

(2) Prescribe all forms of books and blanks used in the assessment and collection of taxes not otherwise prescribed by law and change the forms of blanks and books prescribed by law in case change is necessary. [Formerly 306.100]

Source: Section 305.100 — Rules; forms , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 317.665 — OR Code / Title 29 / Chapter 317 / Section 317.665
317.665 Oregon net losses of insurer in prior years
Status: in_force

In computing Oregon taxable income, an insurer shall be allowed as a deduction an amount equal to the aggregate Oregon net losses of prior years as defined in ORS 317.476 (Net losses of prior years) . [Formerly 317.299; 1995 c.786 §18]

Source: Section 317.665 — Oregon net losses of insurer in prior years , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 314.370 — OR Code / Title 29 / Chapter 314 / Section 314.370
314.370 Department requiring return or supplementary return
Status: in_force

If the Department of Revenue is of the opinion that a taxpayer has failed to file a return, or to include in a return filed, either intentionally or through error, items of taxable income, it may require from the taxpayer a return or supplementary return, under oath, in such form as it shall prescribe, of all the items of income which the taxpayer received during the year for which the return is made, whether or not taxable under the provisions of the applicable tax law. If from a supplementary return, or otherwise, the department finds that any items of taxable income have been omitted from the original return it may require the items so omitted to be disclosed under oath of the taxpayer, and to be added to the original return. Such supplementary return and the correction of the original return shall not relieve the taxpayer from any of the penalties to which the taxpayer may be liable under any provisions of law whether or not the department required a return or a supplementary return under this section. [1957 c.632 §9 (enacted in lieu of 316.555)]

Source: Section 314.370 — Department requiring return or supplementary return , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 312.210 — OR Code / Title 29 / Chapter 312 / Section 312.210
312.210 Appeal
Status: in_force

Appeal from any judgment under ORS 312.010 (When real property subject to tax foreclosure) to 312.120 (Period during which property held by county) and 312.130 (Release of claims of county by redemption) to 312.240 (Vacation of judgment) , or from any final order in the proceeding, may be taken to the Court of Appeals by giving notice thereof orally in open court at the time of the judgment or final order, or by giving written notice thereof at any time within 30 days after the date of the judgment or final order. The manner of perfecting appeals to the Court of Appeals and the proceedings thereon, and the determination and disposition thereof, shall be governed by the statutes on appeals in equitable cases. [Amended by 1979 c.562 §12; 2003 c.576 §426]

Source: Section 312.210 — Appeal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 307.021 — OR Code / Title 29 / Chapter 307 / Section 307.021
307.021 Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311
Status: in_force

As used in this chapter and ORS chapters 305, 308, 310 and 311, “manufactured structure” means:

(1) A manufactured dwelling as defined in ORS 446.003 (Definitions for ORS 446.003 to 446.200 and 446.225 to 446.285) ;

(2) A structure that would meet the definition of “manufactured dwelling” in ORS 446.003 (Definitions for ORS 446.003 to 446.200 and 446.225 to 446.285) except that the structure is being used for other than residential purposes;

(3) A prefabricated structure, as defined in ORS 455.010 (Definitions for ORS chapter 455) , that is relocatable and more than eight and one-half feet wide; and

(4) A recreational vehicle, as defined in ORS 174.101 (“Manufactured structure,” “recreational vehicle” defined) , that is more than eight and one-half feet wide. [2019 c.585 §15; 2019 c.585 §15a]

Source: Section 307.021 — Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 307.495 — OR Code / Title 29 / Chapter 307 / Section 307.495
307.495 Claiming exemption
Status: in_force

(1) Intentionally left blank —Ed.

(a) A nonprofit corporation claiming exemption under ORS 307.485 (Exemption) shall file with the county assessor two copies of a written claim for exemption on or before April 1 of each assessment year for which the exemption is claimed.

(b) Notwithstanding paragraph (a) of this subsection, if the property for which exemption is claimed is acquired after March 1 and before July 1, the claim shall be filed within 30 days after acquisition.

(2) The claim shall:

(a) Designate the property for which exemption is claimed;

(b) State the facts that make the property eligible within the definitions of ORS 307.480 (Definitions for ORS 307.480 to 307.510) ; and

(c) Include all verifications required under subsection (3) of this section.

(3) The claim for exemption under this section must include written verification:

(a) If for agricultural workforce housing, by the owner of the agricultural workforce housing that the agricultural workforce housing is in compliance with all applicable local, state and federal building codes.

(b) If for a child care facility, in whole or in part, by the Department of Early Learning and Care that the child care facility is certified.

(c) If for a farm labor camp, by the appropriate authority under the Oregon Safe Employment Act that the farm labor camp is in compliance with the safety and health standards for agricultural labor housing and related facilities adopted under the Oregon Safe Employment Act.

(4) Verification of compliance under subsection (3)(c) of this section may be denied if access to the farm labor camp for purposes of inspection is denied to the appropriate authority.

(5) If any verification required under subsection (3) of this section is refused by the appropriate authority or is otherwise not included with a claim for exemption, the county assessor shall deny the claim and cause the nonprofit corporation to be billed for the real and personal property taxes.

(6) An exemption may not be allowed for any year subsequent to the first year unless the nonprofit corporation submits to the assessor details as to the rentals for the prior year and proof that the payments required by ORS 307.490 (Payments in lieu of taxes) have been made. [1973 c.382 §4; 1991 c.459 §62; 1995 c.278 §35; 1997 c.541 §126; 2013 c.193 §22; 2015 c.34 §4; 2023 c.554 §46]

Source: Section 307.495 — Claiming exemption; verification of compliance with regulatory laws , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 307.457 — OR Code / Title 29 / Chapter 307 / Section 307.457
307.457 Certification of eligibility of machinery and equipment
Status: in_force

(1) At the request of a food processor or on the State Department of Agriculture’s own initiative, the department shall certify the eligibility of qualified machinery and equipment for exemption under ORS 307.455 (Definitions for ORS 307.453 to 307.459) .

(2) The method of certification under this section shall be provided by rules adopted by the State Department of Agriculture, after consultation with the Department of Revenue.

(3) A decision by the State Department of Agriculture to deny certification of certain property may be appealed to the Director of Agriculture as a contested case under ORS chapter 183.

(4) The State Department of Agriculture may fix, assess and collect, or cause to be collected, fees on food processors for the certification of qualified machinery and equipment under subsection (1) of this section. The fees must be in an amount reasonably necessary to cover the costs of the certification and of the administration of this section. The fees must have a uniform basis, but the scale of fees may vary according to the location of the qualified machinery and equipment. [2005 c.637 §4; 2015 c.827 §2]

Source: Section 307.457 — Certification of eligibility of machinery and equipment; fees , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308a.727 — OR Code / Title 29 / Chapter 308a / Section 308a.727
308A.727 Change to open space use
Status: in_force

(1) Land specially assessed under any of the special assessment laws listed in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d) shall be changed to open space use special assessment under ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) if:

(a) Application for open space use special assessment is or has been made under ORS 308A.306 (Application for open space use assessment) ;

(b) The land qualifies for open space use special assessment;

(c) The application for open space use special assessment is or has been approved under ORS 308A.309 (Submission of application for approval of local granting authority) and 308A.312 (Notice to assessor of approval or denial) ;

(d) The open space use is for a golf course open to the general public with or without payment of fee or charge; and

(e) All or a portion of the land is within or is contiguous to an urban growth boundary.

(2) Land described in subsection (1) of this section shall not, upon the change from farm or forest use to open space use, be subject to any of the additional taxes ordinarily applicable when land specially assessed under one of the special assessment laws listed under ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d) is disqualified, declassified or otherwise removed from such special assessment.

(3) When land that has been changed from special assessment as farm or forest land to open space use special assessment under subsections (1) and (2) of this section is later withdrawn or otherwise removed from open space use special assessment, all the provisions of ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) shall apply except that there shall be added to the amount of additional taxes imposed under ORS 308A.318 (Change in use of open space land) or 308A.321 (Withdrawal by assessor when use changed) and computed under ORS 308A.312 (Notice to assessor of approval or denial) (3), the amount of the additional taxes that, except for subsections (1) and (2) of this section, would have been added at the time of the change. However, in making the computation of the amount to be added under this subsection, the number of years specified in ORS 308A.703 (Additional taxes upon disqualification) shall be reduced by the number of continuous years of open space use special assessment in effect for the land pursuant to the change. At the time of the change to open space use and each year thereafter, the assessor shall determine and note upon the assessment and tax rolls the added amount of potential additional taxes, if any, that may become due under this subsection.

(4) For purposes of ORS 308A.324 (Prepayment of additional taxes) and in construing any other provision of ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) , the amount of additional taxes added under subsection (3) of this section shall be treated as additional taxes imposed under ORS 308A.318 (Change in use of open space land) or 308A.321 (Withdrawal by assessor when use changed) .

(5) Upon receipt of any application for open space use special assessment under ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) , the public official or agency shall notify the owner of the provisions of this section. [Formerly 321.795]

Source: Section 308A.727 — Change to open space use; additional taxes upon withdrawal; notification upon application , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 305.700 — OR Code / Title 29 / Chapter 305 / Section 305.700
305.700 Officers
Status: in_force

(1) The Oregon Charitable Checkoff Commission shall select from its members a chairperson, a vice chairperson and other officers as necessary. The chairperson or vice chairperson shall serve until the expiration of the term of the chairperson or vice chairperson as a member of the commission, or until the chairperson or vice chairperson resigns or is removed in accordance with subsection (5) of this section. The vice chairperson shall perform the duties assigned by the chairperson and, in accordance with the rules of the commission, shall perform the duties and have the powers of the chairperson when the chairperson is temporarily unable to perform the duties of the chairperson.

(2) The commission shall meet at least once in each calendar year at a place, day and hour determined by the commission. The commission also may meet at other times and places specified by the call of the chairperson or of a majority of the members of the commission. Regular and special meetings of the commission may be convened upon notice in the manner required by ORS 192.640 (Public notice required) .

(3) A majority of the members of the commission constitute a quorum for the transaction of business.

(4) In addition to the seven members of the commission, the Director of the Department of Revenue shall be a nonvoting, ex officio member. The director shall not be entitled to compensation and expenses as provided under ORS 292.495 (Compensation and expenses of members of state boards and commissions) .

(5) If the chairperson or vice chairperson resigns or is removed from office, a new chairperson or vice chairperson shall be elected by the commission. Until a new chairperson is elected, the vice chairperson shall act as chairperson.

(6) The commission by a three-fifths vote of the members may declare the office of chairperson or vice chairperson vacant if the chairperson or vice chairperson is unavailable or otherwise unable to perform the duties of the office satisfactorily. [1989 c.987 §§5,7; 2021 c.8 §2]

Source: Section 305.700 — Officers; meetings; quorum; director as nonvoting member , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308.600 — OR Code / Title 29 / Chapter 308 / Section 308.600
308.600 Director’s examination of rolls
Status: in_force

The Director of the Department of Revenue shall complete the examination, review, correction and apportionment of the assessment roll under ORS 308.590 (Review and correction of tentative assessment roll) by August 1 of the tax year. [Amended by 1969 c.520 §33; 1973 c.402 §11; 1999 c.223 §6; 2007 c.616 §13]

Source: Section 308.600 — Director’s examination of rolls , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 311.711 — OR Code / Title 29 / Chapter 311 / Section 311.711
311.711 Duties of bond lien docket or assessment lien record officer
Status: repealed

[1977 c.859 §5; 1979 c.762 §5; 1985 c.167 §6; 1991 c.459 §259; 1995 c.618 §65; 1997 c.154 §17]

Source: Section 311.711 — Duties of bond lien docket or assessment lien record officer; liens; interest; foreclosure (repealed) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 312.020 — OR Code / Title 29 / Chapter 312 / Section 312.020
312.020 Supervision by Department of Revenue
Status: in_force

(1) The Department of Revenue shall have general supervision and control over tax foreclosure proceedings under ORS 312.010 (When real property subject to tax foreclosure) to 312.120 (Period during which property held by county) and 312.130 (Release of claims of county by redemption) to 312.240 (Vacation of judgment) to the end that such proceedings shall be conducted in a uniform and orderly manner in all counties of the state.

(2) Whenever any district attorney fails to institute or complete foreclosure proceedings in the manner required by this chapter, the department may call upon the Attorney General to institute or complete such proceedings. For this purpose, the Attorney General shall have the same powers and authority as a district attorney under this chapter. All costs incurred by the Attorney General shall be borne by the county in which the foreclosure proceedings are undertaken. Upon presentation by the Attorney General to the county governing body of a certified, itemized statement of costs, the governing body shall order payment to the Attorney General out of any available funds of the county. If no payment is made within 30 days thereafter, the Attorney General shall submit to the Secretary of State a certified, itemized statement of such costs and the Attorney General shall be reimbursed upon the order of the Secretary of State to the State Treasurer, from the county’s share of the state’s cigarette and liquor revenues. [Amended by 1971 c.245 §3]

Source: Section 312.020 — Supervision by Department of Revenue; enforcement , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 321.686 — OR Code / Title 29 / Chapter 321 / Section 321.686
321.686 Penalty for violation of ORS 321.682
Status: in_force

Violation of ORS 321.682 (Confidentiality of reports, returns and appraisal data) is subject to a fine not exceeding $5,000 or, if committed by an officer or employee of the state, dismissal or removal from office or employment, or both fine and dismissal or removal from office or employment. [1989 c.1083 §20; 2005 c.94 §106]

Source: Section 321.686 — Penalty for violation of ORS 321.682 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 319.860 — OR Code / Title 29 / Chapter 319 / Section 319.860
319.860 Producers, distributors and others to keep records
Status: in_force

(1) Every person producing, manufacturing, importing, distributing, storing, transporting or otherwise handling fuel shall maintain and keep in this state for a period of not less than three years such records, receipts, invoices and other pertinent papers in such form as the Department of Transportation may require.

(2) The department may examine during normal business hours the books, papers, records and equipment of any person producing, manufacturing, importing, distributing, storing, transporting or otherwise handling fuel and may investigate the character of the disposition which any such person makes of fuel in order to determine whether all taxes due under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) are being properly reported and paid. [Amended by 1959 c.188 §38]

Source: Section 319.860 — Producers, distributors and others to keep records; examining books and records , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 314.855 — OR Code / Title 29 / Chapter 314 / Section 314.855
314.855 Rewards for information
Status: in_force

The Department of Revenue may pay rewards to persons, other than officers or employees of the department, furnishing information that leads to the recovery of tax from other persons guilty of violating the provisions of income tax laws. Such rewards shall not exceed 10 percent of the net amount of tax, penalty and interest recovered by suit or otherwise and shall be paid only in cases where such evasions of tax would not be disclosed by the audit of returns or from other information available to the department. [1957 c.632 §38 (enacted in lieu of 316.760 and 317.550)]

Source: Section 314.855 — Rewards for information , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 315.622 — OR Code / Title 29 / Chapter 315 / Section 315.622
315.622 Rural emergency medical services providers
Status: in_force

(1) A resident or nonresident individual who is certified as eligible under ORS 442.561 (Certifying individuals licensed under ORS chapter 679 for tax credit) to 442.570 (Primary Care Services Fund) and who is licensed as an emergency medical services provider under ORS chapter 682 shall be allowed a credit against the taxes that are otherwise due under ORS chapter 316 if the Office of Rural Health certifies that the individual provides volunteer emergency medical services in a rural area that comprise at least 20 percent of the total emergency medical services provided by the individual in the tax year.

(2) The amount of the credit shall equal $250.

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

(4) As used in this section, “rural area” means a geographic area that is located at least 25 miles from any city with a population of 30,000 or more.

(5) The Office of Rural Health shall provide information to the Department of Revenue about all taxpayers that are eligible for a tax credit under this section, if required by ORS 315.058 (Agency to provide tax credit approval information to Department of Revenue) . [2005 c.832 §63; 2011 c.703 §31; 2019 c.483 §16]

Note: Section 66, chapter 832, Oregon Laws 2005, provides:

Sec. 66. ORS 315.622 (Rural emergency medical services providers) applies to tax credit certifications issued by the Office of Rural Health on or after January 1, 2006, and before January 1, 2028. [2005 c.832 §66; 2009 c.913 §26; 2013 c.750 §16; 2019 c.579 §28; 2023 c.490 §10]

Source: Section 315.622 — Rural emergency medical services providers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 308.207 — OR Code / Title 29 / Chapter 308 / Section 308.207
308.207 Computation of real market value for taxing or bonding limitations
Status: in_force

(1) If the taxing or bonding power of any governmental unit is limited to a millage or percentage of the real market value of the taxable property within the unit, the real market value shall be the real market value as reflected in the last certified assessment roll.

(2) Changes in the boundary lines of a governmental unit shall be taken into account in computing its real market value for purposes of subsection (1) of this section even though such boundary changes may not be included on the latest assessment roll.

(3) As used in this section, “governmental unit” includes the state, counties, cities, municipal corporations, and all special districts having the power to levy taxes or issue bonds. [1963 c.9 §1; 1967 c.293 §22; 1981 c.804 §35; 1991 c.459 §89; 1999 c.1078 §83]

Source: Section 308.207 — Computation of real market value for taxing or bonding limitations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 316.056 — OR Code / Title 29 / Chapter 316 / Section 316.056
316.056 Interest or dividends on obligations of state or public bodies subtracted from federal taxable income
Status: in_force

(1) In addition to the modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income, to the extent includable in gross income for federal income tax purposes, the interest or dividends on obligations of:

(a) The State of Oregon pursuant to ORS 286A.140 (State taxation of bond interest) .

(b) A public body, as defined in ORS 287A.001 (Definitions for ORS chapter 287A) .

(2) The amount subtracted under this section must be reduced by any interest on indebtedness incurred to carry the obligations or securities described in this section, and by any expenses incurred in the production of interest or dividend income described in this section. [1987 c.293 §23b; 1989 c.988 §1; 2007 c.783 §126; 2015 c.548 §5]

Source: Section 316.056 — Interest or dividends on obligations of state or public bodies subtracted from federal taxable income , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 306.120 — OR Code / Title 29 / Chapter 306 / Section 306.120
306.120 Uniform methods of assessment and collection
Status: in_force

The Department of Revenue shall:

(1) Issue regulations, bulletins, manuals, instructions and directions to county assessors, county property value appeals boards and tax collectors as to the methods best calculated to secure uniformity according to law, in the system of assessment and collection of taxes.

(2) Carry on a continuing study with the object of equalizing for the purposes of assessment and taxation property values within the counties and between the counties. [Amended by 1997 c.541 §94; 2023 c.29 §9]

Note: The amendments to 306.120 (Uniform methods of assessment and collection) by section 9, 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.

306.120 (Uniform methods of assessment and collection) . The Department of Revenue shall:

(1) Issue regulations, bulletins, manuals, instructions and directions to county assessors, county boards of property tax appeals and tax collectors as to the methods best calculated to secure uniformity according to law, in the system of assessment and collection of taxes.

(2) Carry on a continuing study with the object of equalizing for the purposes of assessment and taxation property values within the counties and between the counties.

Source: Section 306.120 — Uniform methods of assessment and collection; continuing study of equalization , https://www.­oregonlegislature.­gov/bills_laws/ors/ors306.­html (accessed May 26, 2025).
ORS § 323.195 — OR Code / Title 29 / Chapter 323 / Section 323.195
323.195 Penalty for nonpayment of credit purchase
Status: in_force

Any distributor who fails to pay any amount owing to the purchase of stamps within the time required, shall pay a penalty of 10 percent of the amount due in addition to the amount plus interest at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) from the date on which the amount became due and payable until the date of payment. [1965 c.525 §52; 1982 s.s.1 c.16 §17; 1999 c.62 §9; 2017 c.278 §15]

Source: Section 323.195 — Penalty for nonpayment of credit purchase; interest , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 307.398 — OR Code / Title 29 / Chapter 307 / Section 307.398
307.398 Irrigation equipment
Status: in_force

(1) Center pivots, wheel lines or movable set lines are exempt from ad valorem property taxation.

(2) As used in this section:

(a) “Center pivot” means a piece of self-propelled machinery that rotates around a riser for the purpose of sprinkling a circular tract of land. “Center pivot” includes all of the component parts of the center pivot irrigation system that are ordinarily located above the ground on the land to be irrigated and that can be disconnected from the riser and moved to another point. A center pivot constitutes personal property.

(b) “Center pivot irrigation system” means an irrigation system that uses pumping stations and pipelines to convey water from its source to a riser to which a center pivot may be connected and used for sprinkling.

(c) “Riser” means a pipe located in the field to be irrigated that rises vertically through the surface of the ground. [2001 c.753 §17]

Source: Section 307.398 — Irrigation equipment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 314.781 — OR Code / Title 29 / Chapter 314 / Section 314.781
314.781 Withholding
Status: in_force

(1) A pass-through entity shall withhold tax as prescribed in this section if:

(a) The pass-through entity has distributive income from Oregon sources; and

(b) One or more owners of the entity are nonresidents and do not have other Oregon source income.

(2) For each taxpayer described in subsection (1)(b) of this section who is subject to tax under ORS chapter 316, the entity shall withhold tax at the highest marginal rate applicable for the tax year under ORS 316.037 (Imposition and rate of tax) . The withheld tax shall be computed based on the taxpayer’s share of the entity’s distributive income from Oregon sources for the entity’s tax year.

(3) For each corporation described in subsection (1)(b) of this section, the entity shall withhold tax at the rate applicable for the tax year under ORS 317.061 (Tax rate) and 318.020 (Imposition of tax) . The tax shall be computed based on the corporation’s share of the entity’s distributive income from Oregon sources for the entity’s tax year.

(4) A pass-through entity that is required to withhold tax under this section shall file a withholding return or report with the Department of Revenue setting forth the share of Oregon source distributive income of each nonresident owner, the amount of tax withheld under this section and any other information required by the department. The return shall be filed with the department on the form and in the time and manner prescribed by the department. Taxes withheld under this section shall be paid to the department in the time and manner prescribed by the department.

(5) A pass-through entity that is required to withhold tax under this section shall furnish a statement to each owner on whose behalf tax is withheld. The statement shall state the amount of tax withheld on behalf of the owner for the tax year of the entity. The statement shall be made on a form prescribed by the department and shall contain any other information required by the department.

(6) The department shall apply taxes withheld under this section by a lower-tier pass-through entity on distributions to an upper-tier pass-through entity to the withholding required by the upper-tier pass-through entity under this section.

(7) A pass-through entity is liable to the State of Oregon for amounts of tax required to be withheld and paid under this section. A pass-through entity is not liable to an owner of the pass-through entity for amounts required to be withheld under this section that were paid to the department as prescribed in this section. [2005 c.387 §3]

Source: Section 314.781 — Withholding; required returns and statements; pass-through entity liability , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 311.630 — OR Code / Title 29 / Chapter 311 / Section 311.630
311.630 Procedure of ORS 311.605 to 311.642 mandatory
Status: in_force

Except as provided in ORS 311.610 (Warrants to enforce payments of taxes on personal property) , the process of issuing, serving, recording and executing warrants covering all delinquent taxes on personal property, as provided in ORS 311.605 (“Person” defined for ORS 311.605 to 311.642) to 311.642 (Compromise property tax payment from purchaser of business personal property) , shall be mandatory, irrespective of any other process, procedure or remedy provided by law in respect to collection or payment of such taxes. [Amended by 1965 c.344 §36; 1971 c.259 §1; 2003 c.576 §199]

Source: Section 311.630 — Procedure of ORS 311.605 to 311.642 mandatory , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 310.170 — OR Code / Title 29 / Chapter 310 / Section 310.170
310.170 Allocation by districts of distributions from unsegregated tax collections account among taxes subject to 1990 Measure 5 limits
Status: in_force

If any taxing district certifies for levy or imposition under ORS 310.060 (Notice certifying taxes) more than one tax subject to the limits of section 11b, Article XI of the Oregon Constitution, and receives distributions from the unsegregated tax collections account in an amount that is less than the total amount of taxes so certified, the taxing district may allocate the funds distributed to it among the taxes so certified. No taxing district may allocate funds to any one tax in an amount greater than the amount the district certified for levy or imposition under ORS 310.060 (Notice certifying taxes) during the period for which the tax is imposed. [1991 c.459 §219]

Source: Section 310.170 — Allocation by districts of distributions from unsegregated tax collections account among taxes subject to 1990 Measure 5 limits , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 323.455 — OR Code / Title 29 / Chapter 323 / Section 323.455
323.455 Distribution of certain cigarette tax revenues
Status: in_force

(1) All moneys received by the Department of Revenue from the tax imposed by ORS 323.030 (Tax imposed) (1) shall be paid over to the State Treasurer to be held in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) . The department may pay expenses for administration and enforcement of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) out of moneys received from the tax imposed under ORS 323.030 (Tax imposed) (1), after all amounts available under ORS 323.459 (Disposition of further tax proceeds) for expenses for administration and enforcement of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) have been used. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account. After the payment of administrative and enforcement expenses and refunds, 89.65 percent shall be credited to the General Fund, 3.45 percent is appropriated to the cities of this state, 3.45 percent is appropriated to the counties of this state and 3.45 percent is continuously appropriated to the Department of Transportation for the purpose of financing and improving transportation services for older adults and individuals with disabilities.

(2) The moneys appropriated to cities and counties under subsection (1) of this section shall be paid on a monthly basis within 35 days after the end of the month for which a distribution is made. Each city shall receive such share of the money appropriated to all cities as its population, as determined under ORS 190.510 (Definitions for ORS 190.510 to 190.610) to 190.590 (Reporting information to university) last preceding such apportionment, bears to the total population of the cities of the state, and each county shall receive such share of the money as its population, determined under ORS 190.510 (Definitions for ORS 190.510 to 190.610) to 190.590 (Reporting information to university) last preceding such apportionment, bears to the total population of the state.

(3) The moneys appropriated to the Department of Transportation under subsection (1) of this section shall be distributed and transferred to the Statewide Transportation Improvement Fund established in ORS 184.751 (Statewide Transportation Improvement Fund) at the same time as the cigarette tax moneys are distributed to cities and counties under this section.

(4) Of the moneys credited to the General Fund under subsection (1) of this section, 51.92 percent shall be dedicated to funding the maintenance and expansion of the number of persons eligible for the medical assistance program under ORS chapter 414, or to funding the maintenance of the benefits available under the program, or both, and 5.77 percent shall be credited to the Tobacco Use Reduction Account established under ORS 431A.153 (Tobacco Use Reduction Account) .

(5) All moneys received by the Department of Revenue from the tax imposed by ORS 323.030 (Tax imposed) (4) shall be paid over to the State Treasurer to be held in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) . After the payment of refunds, the balance shall be credited to the Oregon Health Authority Fund established by ORS 413.101 (Oregon Health Authority Fund) and shall be used to provide the services described in ORS 430.630 (Services to be provided by community mental health programs) . [1965 c.525 §93; 1969 c.299 §1; 1971 c.535 §7; 1975 c.527 §1; 1981 c.797 §7; 1985 c.816 §13; 1989 c.224 §52; 1989 c.866 §7; 1997 c.2 §2; 1999 c.21 §59; 2001 c.114 §49; 2003 c.804 §§27a,27b; 2007 c.70 §§88,89; 2009 c.595 §206a; 2009 c.797 §1; 2013 c.722 §2; 2013 s.s. c.5 §§17,18; 2014 c.114 §5; 2015 c.480 §12; 2019 c.525 §4; 2020 s.s.1 c.15 §§10,11]

Source: Section 323.455 — Distribution of certain cigarette tax revenues , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 310.193 — OR Code / Title 29 / Chapter 310 / Section 310.193
310.193 Taxing district duty to notify assessor of challenge
Status: in_force

A taxing district that has received notice of a challenge to one of the district’s elections under ORS 258.016 (Grounds for contest) shall notify the assessor of the filing of the challenge and of the resolution of the challenge. [1997 c.541 §319]

(Calculation of 1997 Measure 50 Permanent and Supplemental Statutory Rate Limits on Operating Taxes and 1997-1998 Tax Reductions)

Source: Section 310.193 — Taxing district duty to notify assessor of challenge , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 305.900 — OR Code / Title 29 / Chapter 305 / Section 305.900
305.900 Short title
Status: in_force

ORS 305.860 (Statement of rights of taxpayers) to 305.900 (Short title) shall be known and cited as “The Taxpayer Bill of Rights.” [1989 c.625 §66]

Source: Section 305.900 — Short title , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.171 — OR Code / Title 29 / Chapter 307 / Section 307.171
307.171 Sports facility owned by large city
Status: in_force

Any sports facility owned by a city with a population of at least 500,000 is exempt from taxation, even if leased to or operated by a taxpaying entity. [2001 c.931 §2]

Source: Section 307.171 — Sports facility owned by large city , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 323.031 — OR Code / Title 29 / Chapter 323 / Section 323.031
323.031 Additional tax imposed
Status: in_force

(1) Notwithstanding ORS 323.030 (Tax imposed) (2) and in addition to and not in lieu of any other tax, every distributor shall pay a tax upon distributions of cigarettes at the rate of 30 mills for the distribution of each cigarette in this state.

(2) Notwithstanding ORS 323.030 (Tax imposed) (2) or subsection (1) of this section and in addition to and not in lieu of any other tax, every distributor shall pay a tax upon distributions of cigarettes at the rate of 100 mills for the distribution of each cigarette in this state.

(3) Any cigarette for which a tax has once been imposed under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) may not be subject upon a subsequent distribution to the taxes imposed by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) . [2002 s.s.3 c.2 §2(1),(2); 2003 c.804 §§5c(1),(2),5e(1),(2); 2019 c.525 §1]

Source: Section 323.031 — Additional tax imposed; rate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 323.065 — OR Code / Title 29 / Chapter 323 / Section 323.065
323.065 Claim for exemption
Status: in_force

Any claim for exemption from tax under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) shall be made to the Department of Revenue in the manner the department prescribes. [1965 c.525 §29; 2003 c.804 §11]

Source: Section 323.065 — Claim for exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 308a.125 — OR Code / Title 29 / Chapter 308a / Section 308a.125
308A.125 Historic cemeteries within exclusive farm use zones
Status: in_force

Any land that has received special assessment as exclusive farm use zone farmland, has been used as a cemetery at any time between 1810 to 1950, contains fewer than 50 marked graves, is less than one acre in size and was issued a patent, whether recorded or unrecorded, before 1900 may be partitioned from a parcel that shall continue to qualify for special assessment. The parcel that continues in special assessment and the partitioned cemetery shall not be subject to the provisions of ORS 308A.703 (Additional taxes upon disqualification) as a result of partitioning under this section. [Formerly 308.400]

Source: Section 308A.125 — Historic cemeteries within exclusive farm use zones; partition; effect of disqualification , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 305.460 — OR Code / Title 29 / Chapter 305 / Section 305.460
305.460 Salary, expenses, disability and retirement of judge and magistrates
Status: in_force

(1) The judge of the tax court shall receive such salary as is provided by law. The presiding magistrate and magistrates of the tax court shall receive such salary as is fixed under the personnel plan established by the Chief Justice of the Supreme Court pursuant to ORS 1.008 (Personnel plan, fiscal plan and property plan) . The judge and magistrates shall receive no other allowances for services except as authorized by this section.

(2) When the judge or a magistrate of the tax court holds court or performs any other official function away from the state capital, hotel bills and traveling expenses necessarily incurred by the judge or magistrate in the performance of that duty shall be paid by the state. Such expenses are to be paid upon the certificate of the judge or magistrate to the truth of an itemized statement of the expenses. The certificate of expenses is a sufficient voucher upon which the claim shall be paid as provided in ORS 293.295 (When claim against moneys in State Treasury may be paid) to 293.462 (Payment of overdue account charges) . The Oregon Department of Administrative Services shall draw a warrant upon the State Treasurer for the amount thereof in favor of the tax court judge or magistrate.

(3) The judge of the Oregon Tax Court shall be subject to the provisions of ORS 1.310 (Involuntary retirement of judges for disability) and 238.505 (Judges as PERS members) relating to disability and retirement to the same extent and in the same manner as a judge of a circuit court. A tax court magistrate shall be subject to the provisions of law relating to retirement for disability and retirement applicable to a state officer or employee. [1961 c.533 §§4,5; 1977 c.896 §9; 1983 c.740 §85; 1991 c.815 §10; 1995 c.650 §4]

Source: Section 305.460 — Salary, expenses, disability and retirement of judge and magistrates , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 323.406 — OR Code / Title 29 / Chapter 323 / Section 323.406
323.406 Disclosure of license information
Status: in_force

Notwithstanding ORS 323.403 (Application of other statutes) , information on the license of a distributor or wholesaler is not confidential. The Department of Revenue may publicly disclose or publish a list of names of distributors or wholesalers, along with any other information set forth on a license. [2003 c.804 §16]

Source: Section 323.406 — Disclosure of license information , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 315.465 — OR Code / Title 29 / Chapter 315 / Section 315.465
315.465 Biofuels and fuel blends
Status: in_force

(1) As used in this section and ORS 315.469 (Biodiesel used in home heating) :

(a) “Alternative fuel vehicle” means a motor vehicle that can operate on a fuel blend.

(b) “Biodiesel” has the meaning given that term in ORS 646.905 (Definitions for ORS 646.910 to 646.923) .

(c) “Biomass” has the meaning given that term in ORS 315.141 (Biomass production or collection) .

(d) “Bone dry ton” means matter that is dried to less than one percent moisture content and that weighs 2,000 pounds.

(e) “Fuel blend” means diesel fuel of blends equal to or exceeding 99 percent biodiesel or gasoline of a blend equal to or exceeding 85 percent methanol or ethanol.

(2) Intentionally left blank —Ed.

(a) A resident individual shall be allowed a credit against the taxes otherwise due under ORS chapter 316 for costs paid or incurred to purchase fuel blends for use in an alternative fuel vehicle.

(b) A resident individual shall be allowed a credit against the taxes otherwise due under ORS chapter 316 for costs paid or incurred to purchase forest, rangeland or agriculture waste or residue densified and dried prepared solid biofuel that contains 100 percent biomass.

(3) The amount of the credit shall be calculated as follows:

(a) Determine the quantity of fuel blend or solid biofuel purchased by the taxpayer during the tax year;

(b) Categorize the fuel blend or solid biofuel as prescribed in rules adopted under ORS 469B.400 (Fuel blends and solid biofuels) ; and

(c) Multiply the quantity of fuel blend or solid biofuel in a particular category by the appropriate credit rate for that category, expressed in dollars and cents.

(4) Notwithstanding subsection (3) of this section:

(a) The credit allowed under this section for diesel blended fuel is equal to $0.50 per gallon and in any one tax year may not exceed $200 per Oregon registered motor vehicle that is owned or leased by the taxpayer under a lease of greater than 30 days’ duration and that is capable of using a fuel blend.

(b) The credit allowed for gasoline blended fuel is equal to $0.50 per gallon and in any one tax year may not exceed $200 per Oregon registered motor vehicle that is owned or leased by the taxpayer under a lease of greater than 30 days’ duration and that is capable of using a fuel blend.

(c) The credit allowed for forest, rangeland or agriculture waste or residue densified and dried prepared solid biofuel is equal to $10 per bone dry ton of solid biofuel and in any one tax year may not exceed $200 per taxpayer.

(d) The credit allowed in any one tax year may not exceed the tax liability of the taxpayer and may not be carried forward to a subsequent tax year.

(5) For each tax year for which a credit is claimed under this section, the taxpayer shall maintain records sufficient to determine the taxpayer’s purchase of qualifying fuel blends. A taxpayer shall maintain the records required under this subsection for at least five years.

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

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

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

(9) 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 contribution of each. [2007 c.739 §27; 2015 c.629 §36]

Note: Section 29, chapter 739, Oregon Laws 2007, provides:

Sec. 29. ORS 315.465 (Biofuels and fuel blends) and 315.469 (Biodiesel used in home heating) apply to tax years beginning on or after January 1, 2007, and before January 1, 2012. [2007 c.739 §29; 2009 c.913 §17]

Source: Section 315.465 — Biofuels and fuel blends , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 311.716 — OR Code / Title 29 / Chapter 311 / Section 311.716
311.716 Events requiring payment of deferred special assessment
Status: repealed

[1977 c.859 §6; 1985 c.167 §7; 1997 c.154 §18]

Source: Section 311.716 — Events requiring payment of deferred special assessment; duty to inform Department of Revenue (repealed) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 310.210 — OR Code / Title 29 / Chapter 310 / Section 310.210
310.210 Measure 5 imposed tax estimate
Status: in_force

(1) After the assessor has received all certifications of levy under ORS 310.206 (1997-1998 tax certification notice) for the tax year beginning July 1, 1997, the assessor shall first calculate the Measure 5 imposed tax estimate under this section.

(2) The assessor shall compute ad valorem property taxes on each property under the property tax laws of this state as set forth in the Oregon Revised Statutes (1995 Edition), including section 11, Article XI of the Oregon Constitution (1995 Edition), as further modified by the property tax laws of this state applicable to the tax year beginning July 1, 1997, except for the following laws:

(a) Section 11, Article XI of the Oregon Constitution, and the other provisions of House Joint Resolution 85 (1997) (Ballot Measure 50 (1997));

(b) ORS 310.212 (Measure 47 comparison taxes) to 310.242 (1997-1998 compression of consolidated rates) ; and

(c) Any provision of law requiring an offset against a local taxing district levy.

(3) The amount of taxes determined under subsection (2) of this section for each property shall be the property’s Measure 5 imposed tax estimate. The amount determined for each district shall be the district’s Measure 5 imposed tax estimate.

(4) In calculating the Measure 5 imposed tax estimate, the assessor shall not take into account any local option taxes that have been certified under ORS 310.206 (1997-1998 tax certification notice) .

(5) For purposes of calculating the Measure 5 imposed tax estimate under this section, the real market value of property shall be determined as provided in section 11 (11)(a)(A), Article XI of the Oregon Constitution. [1997 c.541 §24]

Source: Section 310.210 — Measure 5 imposed tax estimate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 308a.409 — OR Code / Title 29 / Chapter 308a / Section 308a.409
308A.409 Wildlife habitat conservation and management plans
Status: in_force

(1) The State Fish and Wildlife Commission shall adopt rules specifying the form and content of a wildlife habitat conservation and management plan that is sufficient for land that is subject to the plan to be specially assessed under ORS 308A.403 (Legislative intent) to 308A.430 (Disqualification from special assessment) .

(2) The rules adopted pursuant to subsection (1) of this section shall:

(a) Specify the conservation and management practices that are appropriate to preserve and enhance wildlife common to the diverse regions of this state; and

(b) Specify that wildlife habitat conservation and management plans may include those efforts that improve water quality, protect and restore fish and wildlife habitats, recover threatened or endangered species, enhance streamflows and maintain or restore long-term ecological health, diversity and productivity on a broad geographic scale.

(3) Under rules adopted pursuant to subsection (1) of this section, the commission shall allow:

(a) Accepted agricultural and forestry practices as an integral part of the wildlife habitat conservation and management practices specified in an approved plan; and

(b) The lease or sale of in-stream water rights as an integral part of the wildlife habitat conservation and management practices specified in an approved plan.

(4) The commission may adopt rules that require the owner of land subject to an approved wildlife habitat conservation and management plan to provide documentation of compliance with the plan.

(5) The commission shall periodically review rules adopted pursuant to this section and revise the rules when the commission considers revision necessary or appropriate. [2003 c.539 §5; 2023 c.409 §1]

Source: Section 308A.409 — Wildlife habitat conservation and management plans; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 306.350 — OR Code / Title 29 / Chapter 306 / Section 306.350
306.350 Legislative findings and declarations
Status: in_force

(1) The Legislative Assembly finds that:

(a) As a result of section 11, Article XI of the Oregon Constitution, every property tax exemption or special assessment granted by the Legislative Assembly reduces local resources available for local public services.

(b) The Legislative Assembly creates property tax exemptions and special assessments, but cities, counties and special districts bear the cost of those exemptions in forgone property tax revenues.

(c) The demand for additional property tax exemptions and special assessments is likely to increase.

(2) The Legislative Assembly declares that adverse consequences to cities, counties and special districts may be eliminated by:

(a) Providing state funding for new exemptions and special assessments or new expansions of existing exemptions and special assessments; or

(b) Reducing or eliminating other existing exemptions at the time exemptions are created or expanded. [1999 c.821 §1]

Note: 306.350 (Legislative findings and declarations) to 306.359 (Procedures for determining property tax expenditure funding payments) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 306 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 306.350 — Legislative findings and declarations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors306.­html (accessed May 26, 2025).
ORS § 307.168 — OR Code / Title 29 / Chapter 307 / Section 307.168
307.168 State land under lease
Status: in_force

(1) Notwithstanding ORS 307.110 (Public property leased or rented by taxable owner) , all land leased by any person from the State Land Board or agency with authority over land under ORS 273.141 (Nature of services to be performed by certain other agencies) is exempt from taxation.

(2) As used in this section “land” means the land itself, above or under water, but does not include:

(a) Any buildings, structures, improvements, machinery, equipment or fixtures erected upon, under, above or affixed to the land; or

(b) Mines, minerals, or quarries in, under or upon the land. The term “land,” however, does include all water rights appertaining to the land. [1982 s.s.1 c.25 §2; 1995 c.589 §5]

Source: Section 307.168 — State land under lease , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 311.455 — OR Code / Title 29 / Chapter 311 / Section 311.455
311.455 Tax on personal property as debt
Status: in_force

(1) All taxes levied on personal property shall be a debt due and owing from the owner of the personal property.

(2) If taxes on personal property are not paid before they become delinquent, or on the earlier demand of the assessor or tax collector, the county in which the taxes are due and owing may, in addition to the remedies provided by statute for the collection of taxes on personal property, maintain an action for itself, and for all other municipal corporations, taxing districts or political subdivisions sharing in the taxes, against the owner of the personal property for the collection of the taxes, together with interest, penalties, costs and other lawful charges thereon.

(3) At the time of the commencement of the action for the collection of such taxes, the county shall have the benefit of all the laws of this state pertaining to provisional remedies against the property, either real or personal, of the owner owing the taxes, without the necessity of filing either an affidavit or undertaking, as otherwise provided by statute. The county clerk of the county where the action is commenced shall immediately issue writs of attachment on application therefor by the tax collector or the district attorney for the county as plaintiff. The writs shall be directed to the sheriffs of as many counties as the tax collector or the district attorney directs.

Source: Section 311.455 — Tax on personal property as debt; action for collection of taxes; writs of attachment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 319.510 — OR Code / Title 29 / Chapter 319 / Section 319.510
319.510 Short title
Status: in_force

ORS 319.510 (Short title) to 319.880 (Disposition of moneys) may be cited as the Use Fuel Tax Law. [Amended by 2007 c.71 §93]

Source: Section 319.510 — Short title , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 307.370 — OR Code / Title 29 / Chapter 307 / Section 307.370
307.370 Property of nonprofit homes for elderly persons
Status: in_force

(1) In aid of veterans tax exemptions, subject to the conditions prescribed in ORS 307.370 (Property of nonprofit homes for elderly persons) to 307.385 (Credit to resident’s account with share of tax exemption) and 308.490 (Determining value of homes for elderly persons) , there shall be exempt from taxation the personal property and a portion of the real property computed as provided in ORS 307.380 (Claiming exemption under ORS 307.370) , owned or being purchased under a contract by a corporation described in ORS 307.375 (Type of corporation to which exemption under ORS 307.370 applicable) which is actually and exclusively occupied and used in the operation of a nonprofit home for elderly persons.

(2) For the purposes of subsection (1) of this section, a corporation which is described in ORS 307.375 (Type of corporation to which exemption under ORS 307.370 applicable) which has only a leasehold interest in a nonprofit home for elderly persons operated by it is deemed to be a purchaser of the property if the operating lessee is specifically obligated by its contract of lease to pay the ad valorem taxes on the real and personal property used in the operation of the home. [1969 c.587 §2; 1974 c.54 §1; 1975 c.780 §17]

Source: Section 307.370 — Property of nonprofit homes for elderly persons; limitation on lessee , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 314.135 — OR Code / Title 29 / Chapter 314 / Section 314.135
314.135 Computation
Status: in_force

(1) Intentionally left blank —Ed.

(a) In computing the amount of an adjustment under ORS 314.105 (Definitions for ORS 314.105 to 314.135) to 314.135 (Computation) there shall first be ascertained the tax previously determined for the taxable year with respect to which the error was made. The amount of the tax previously determined shall be the excess of:

(A) The sum of the amount shown as the tax by the taxpayer on the return of the taxpayer, if a return was made by the taxpayer and an amount was shown as the tax by the taxpayer thereon, plus the amounts previously assessed (or collected without assessment) as a deficiency, over

(B) The amount of refunds (as defined in ORS 314.415 (Refunds) ) made.

(b) There shall then be ascertained the increase or decrease in tax previously determined which results solely from the correct treatment of the item in the computation of gross income, taxable income, and other matters under ORS 316.317 (Credit to beneficiary for accumulation distribution) or ORS chapter 317 or 318. A similar computation shall be made for any other taxable year affected, or treated as affected, by an Oregon net loss for prior years (as provided by ORS 317.476 (Net losses of prior years) or 317.478 (Pre-change and built-in losses) and section 45b, chapter 293, Oregon Laws 1987), by a net operating loss deduction (as defined in the federal Internal Revenue Code) or by a capital loss carryback or carryover (as defined in the federal Internal Revenue Code) determined with reference to the taxable year with respect to which the error was made. The amount so ascertained (together with any amounts wrongfully collected as additions to the tax or interest, as a result of such error) for each taxable year shall be the amount of the adjustment for that taxable year.

(2) The adjustment authorized in ORS 314.115 (Adjustment to correct effect of certain errors) (1) shall be made by assessing and collecting, or refunding or crediting, the amount thereof in the same manner as if it were a deficiency determined by the Department of Revenue with respect to the taxpayer as to whom the error was made or an overpayment claimed by such taxpayer, as the case may be, for the taxable year or years with respect to which an amount is ascertained under subsection (1) of this section and as if on the date of the determination one year remained before the expiration of the periods of limitation upon assessment or filing claim for refund for such taxable year or years. If, as a result of a determination described in ORS 314.105 (Definitions for ORS 314.105 to 314.135) (1)(d), an adjustment has been made by the assessment and collection of a deficiency of the refund or credit of an overpayment, and subsequently such determination is altered or revoked, the amount of the adjustment ascertained under subsection (1) of this section shall be redetermined on the basis of such alteration or revocation and any overpayment or deficiency resulting from such redetermination shall be refunded or credited, or assessed and collected, as the case may be, as an adjustment under this part. In the case of an adjustment resulting from an increase or decrease in a net operating loss or net capital loss which is carried back to the year of adjustment, interest shall not be collected or paid for any period prior to the close of the taxable year in which the net operating loss or net capital loss arises.

(3) The amount to be assessed and collected in the same manner as a deficiency, or to be refunded or credited in the same manner as an overpayment, under ORS 314.105 (Definitions for ORS 314.105 to 314.135) to 314.135 (Computation) , shall not be diminished by any credit or setoff based upon any item other than the one which was the subject of the adjustment. The amount of the adjustment under ORS 314.105 (Definitions for ORS 314.105 to 314.135) to 314.135 (Computation) , if paid, shall not be recovered by a claim or suit for refund or suit for erroneous refund based upon any item other than the one which was the subject of the adjustment. [1971 c.248 §5; 1983 c.162 §51; 1987 c.293 §52a]

Source: Section 314.135 — Computation; method of adjustment; credit or setoff limited; recovery after payment limited , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 314.029 — OR Code / Title 29 / Chapter 314 / Section 314.029
314.029 Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to personal income tax
Status: in_force

(1) Intentionally left blank —Ed.

(a) Notwithstanding ORS 316.012 (Terms have same meaning as in federal laws) (1983 Replacement Part), and subject to all other provisions of ORS chapter 316 in effect and applicable to transactions occurring on or after January 1, 1984, the Deficit Reduction Act of 1984 (P.L. 98-369) insofar as it applies to transactions occurring on or after January 1, 1984, shall apply to the same transactions for Oregon tax purposes.

(b) Notwithstanding ORS 316.012 (Terms have same meaning as in federal laws) (1985 Replacement Part), and subject to all other provisions of ORS chapter 316 in effect and applicable to transactions occurring on or after January 1, 1985, the Act described as the Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) insofar as it applies to transactions occurring on or after January 1, 1985, shall apply to the same transactions for Oregon tax purposes. The amendments by the Act described as the Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to section 168 of the Internal Revenue Code apply to property placed in service after May 8, 1985, but do not apply to property to which section 105(b)(2) and (3) of the Act (P.L. 99-121) apply.

(2) Intentionally left blank —Ed.

(a) If a deficiency is assessed against any taxpayer for a tax year for which subsection (1) of this section applies and the deficiency, or any portion thereof, is attributable to any retroactive treatment for Oregon tax purposes given P.L. 98-369 or 99-121 under subsection (1) of this section, then any interest or penalty assessed under ORS chapter 305, 314 or 316 with respect to the deficiency or portion shall be canceled.

(b) If a refund is due any taxpayer for a tax year for which subsection (1) of this section applies and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment given P.L. 98-369 or 99-121 for Oregon tax purposes under subsection (1) of this section, then notwithstanding ORS 314.415 (Refunds) or other law, the refund shall be paid without interest.

(3)(a)(A) At the election of the taxpayer and if the taxpayer is required to file an Oregon return for a tax year beginning in 1985, any changes required on account of subsection (1)(a) of this section for a tax year beginning prior to January 1, 1985, may be made either by filing an amended return or be made on a tax return filed for a tax year beginning in 1985 in the manner determined by the Department of Revenue by rule. An election made under this paragraph shall apply to all changes required on account of subsection (1)(a) of this section.

(B) Any changes required on account of subsection (1)(b) of this section for a tax year beginning prior to January 1, 1987, shall be made by filing an amended return within the time prescribed by law.

(b) Exercise of the election provided under paragraph (a)(A) of this subsection shall not operate to modify any election made on the return to which the change relates or on the return in which the change is made unless otherwise provided by the department by rule.

(c) For purposes of paragraph (a)(A) of this subsection, if a taxpayer is not required to file an Oregon return for a tax year beginning in 1985, the taxpayer shall reflect the change in an amended return for the tax year to which the change relates.

(d) Intentionally left blank —Ed.

(A) If a taxpayer fails to make an election under paragraph (a)(A) of this subsection, the department shall make any changes under paragraph (a)(A) of this subsection on the return to which the change or changes relate within the period as specified for assessing a deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a 1985 return is filed, whichever period expires later.

(B) If a taxpayer fails to file an amended return under paragraph (a)(B) of this subsection, the department shall make any changes under paragraph (a)(B) of this subsection on the return to which the change or changes relate within the period as specified for assessing a deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a 1987 return is filed, whichever period expires later. [Formerly 316.021]

Note: 314.029 (Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to personal income tax) 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.

Source: Section 314.029 — Application of Deficit Reduction Act of 1984 (P.L. 98-369) and Simplification of Imputed Interest Rules of 1985 (P.L. 99-121) to personal income tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 319.690 — OR Code / Title 29 / Chapter 319 / Section 319.690
319.690 Monthly report of user
Status: in_force

(1) Except as provided in subsection (2) of this section and ORS 319.692 (Quarterly reports if average monthly tax under $300) , each user of fuel in a motor vehicle required to be licensed under ORS 319.550 (User’s license required to use fuel) shall, on or before the 20th day of each month, file with the Department of Transportation a report showing the amount of fuel used during the immediately preceding calendar month by the user and such other information as the department may require for the purposes of ORS 319.510 (Short title) to 319.880 (Disposition of moneys) . The department shall prescribe the form of the report. The user shall file the report with the department in the manner provided by the department by rule. Each report shall be accompanied by a remittance payable to the department for the amount of all the tax shown by the report to be due and payable. Any tax paid to a seller is a credit against the amount of tax otherwise due and payable to the state under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) or 818.225 (Road use assessment fee for single-trip nondivisible load permittee) , 825.474 (Motor carrier tax for use of highways) , 825.476 (Carrier tax tables) and 825.480 (Substitute taxes for certain vehicles) . Also, when filing a monthly tax report, a user may, in lieu of claiming a refund, take a deduction or credit for the tax on any fuel which would otherwise be subject to refund under ORS 319.831 (Refund of tax on fuel used in operation of vehicle over certain roads or private property) (1).

(2) Each user of fuel in a motor vehicle with a light weight of less than 8,000 pounds required to be licensed under ORS 319.550 (User’s license required to use fuel) may file an annual report of all fuel used upon Oregon highways. The report for each calendar year shall be filed on or before March 1 of the year following and shall be accompanied by a remittance payable to the department of all the tax shown to be due and payable on the amount of fuel used. [Amended by 1959 c.188 §16; 1963 c.226 §7; 1971 c.149 §2; 1977 c.429 §7; 2011 c.101 §4; 2015 c.77 §2]

Source: Section 319.690 — Monthly report of user; remittance; credit against taxes; annual reports of certain users; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 305.715 — OR Code / Title 29 / Chapter 305 / Section 305.715
305.715 Determination of eligibility
Status: in_force

(1) Intentionally left blank —Ed.

(a) The Oregon Charitable Checkoff Commission shall determine if a charitable or governmental entity is qualified under ORS 305.720 (Qualification for entity for contributions by checkoff) , for the current tax year, to receive contributions by means of checkoff on a schedule of the Oregon individual income tax return, as described under and subject to ORS 305.745 (Inclusion of eligible entities on schedule of tax return) .

(b) Upon determination, pursuant to an initial application, that an entity qualifies to receive contributions by means of checkoff, the commission shall cause the name of the entity to be included on a schedule of the Oregon individual income tax return.

(c) If the commission determines that the entity is not qualified to be included on the schedule, the commission shall give notice in the manner provided in ORS 183.415 (Notice of right to hearing) , and ORS 305.740 (Commission examination for continuing eligibility) (2) shall apply.

(2) The commission shall certify in each calendar year to the Department of Revenue those charitable and governmental entities to be included on a schedule of the Oregon individual income tax return for the purpose of receiving contributions by means of checkoff for the year indicated in the certification, as described in and subject to ORS 305.745 (Inclusion of eligible entities on schedule of tax return) .

(3) Subject to ORS 305.740 (Commission examination for continuing eligibility) , an entity that is approved by the commission is qualified for inclusion on the schedule for six years and may thereafter reapply under this section by July 1 of the next year after the final year of qualification for continued inclusion in additional six-year periods, except that an entity that reapplies is not subject to the requirement to collect signatures under ORS 305.720 (Qualification for entity for contributions by checkoff) (4). [1989 c.987 §8; 2007 c.822 §3; 2021 c.8 §3]

Source: Section 305.715 — Determination of eligibility; certification of entities to be listed on schedule of tax return , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.445 — OR Code / Title 29 / Chapter 305 / Section 305.445
305.445 Appeals to Supreme Court
Status: in_force

The sole and exclusive remedy for review of any decision or order of the judge of the tax court shall be by appeal to the Supreme Court. Jurisdiction hereby is vested in the Supreme Court to hear and determine all appeals from final decisions and final orders of the judge of the tax court. The scope of the review of either a decision or order of the tax court judge shall be limited to errors or questions of law or lack of substantial evidence in the record to support the tax court’s decision or order. Such appeals, and the review of final decisions and final orders of the tax court, shall be in accordance with the procedure in actions at law on appeal from a circuit court, but without regard to the sum involved. Upon such appeal and review, the Supreme Court shall have power to affirm, modify or reverse the order or decision of the tax court appealed from, with or without remanding the case for further hearing, as justice may require. [1961 c.533 §22; 1995 c.650 §25]

Source: Section 305.445 — Appeals to Supreme Court; reviewing authority and action on appeal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.470 — OR Code / Title 29 / Chapter 305 / Section 305.470
305.470 Presiding judge
Status: in_force

Whenever more than one judge is serving as a judge of the tax court, the judge elected or appointed under ORS 305.452 (Election and term of judge) shall be the presiding judge. The presiding judge shall assign causes, matters and proceedings and apportion the business of the tax court. [1961 c.533 §7; 1981 s.s. c.1 §24]

Source: Section 305.470 — Presiding judge; functions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.600 — OR Code / Title 29 / Chapter 307 / Section 307.600
307.600 Legislative findings
Status: in_force

(1) The Legislative Assembly finds that it is in the public interest to stimulate the construction of transit supportive multiple-unit housing in the core areas of Oregon’s urban centers to improve the balance between the residential and commercial nature of those areas, and to ensure full-time use of the areas as places where residents of the community have an opportunity to live as well as to work.

(2) The Legislative Assembly further finds that it is in the public interest to promote private investment in transit supportive multiple-unit housing in light rail station areas and transit oriented areas in order to maximize Oregon’s transit investment to the fullest extent possible and that the cities and counties of this state should be enabled to establish and design programs to attract new development of multiple-unit housing, and commercial and retail property, in areas located within a light rail station area or transit oriented area.

(3) The Legislative Assembly further finds that the cities and counties of this state should be enabled to establish and design programs to attract new development of multiple-unit housing in light rail station areas, in transit oriented areas or in city core areas by means of the local property tax exemption authorized under ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) . The programs shall emphasize the following:

(a) The development of vacant or underutilized sites in light rail station areas, transit oriented areas or core areas, rather than sites where sound or rehabilitable multiple-unit housing exists.

(b) The development of multiple-unit housing, with or without parking, in structures that may include ground level commercial space.

(c) The development of multiple-unit housing, with or without parking, on sites with existing single-story commercial structures.

(d) The development of multiple-unit housing, with or without parking, on existing surface parking lots.

(4) The Legislative Assembly further finds that it is in the public interest to preserve or establish existing housing that is affordable to low income persons by providing the incentives authorized in ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) to:

(a) Existing multiple-unit housing subject to a low income housing assistance contract with an agency or subdivision of this state or the United States; and

(b) Existing multiple-unit housing that becomes subject to a low income housing assistance contract with an agency or subdivision of this state or the United States in order to use the incentives authorized in ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) .

(5) The programs shall result in the preservation, construction, addition or conversion of units at rental rates or sale prices accessible to a broad range of the general public. [1975 c.428 §2; 1995 c.596 §1; 1999 c.808 §1; 2003 c.457 §1; 2017 c.315 §8]

Source: Section 307.600 — Legislative findings , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.035 — OR Code / Title 29 / Chapter 305 / Section 305.035
305.035 Director of Department of Revenue
Status: in_force

(1) The Department of Revenue shall be under the supervision of the Director of the Department of Revenue who shall be appointed for a term of four years and shall hold office at the pleasure of the Governor. The director shall be skilled and expert in matters of taxation or financial administration and shall devote the entire time of the director to the performance of the duties imposed upon the department.

(2) The appointment of the director is subject to confirmation by the Senate under ORS 171.562 (Procedures for confirmation) and 171.565 (Vote required for confirmation) . In case the Governor’s choice of a director is not confirmed, the Governor shall make another appointment subject to the confirmation by the Senate as provided in this subsection.

(3) The director shall receive such salary as may be provided by law. In addition to salary, the director, subject to the limitations otherwise provided by law, shall be reimbursed for all reasonable expenses necessarily incurred by the director in the performance of official duties. Before entering upon the duties of office, the director shall be bonded under ORS 291.011 (Blanket fidelity bonds for state officers and personnel) . [1969 c.520 §4; 1985 c.565 §52; 1985 c.761 §5; 2016 c.98 §4]

Source: Section 305.035 — Director of Department of Revenue; appointment; confirmation; compensation and expenses; bond , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.307 — OR Code / Title 29 / Chapter 316 / Section 316.307
316.307 Income of nonresident estate or trust
Status: in_force

For purposes of ORS 316.302 (“Nonresident estate or trust” defined) to 316.317 (Credit to beneficiary for accumulation distribution) :

(1) Items of income, gain, loss and deduction mean those derived from or connected with sources in this state.

(2) Items of income, gain, loss and deduction entering into the definition of federal distributable net income include such items from another estate or trust of which the first estate or trust is a beneficiary.

(3) The source of items of income, gain, loss or deduction shall be determined under regulations prescribed by the Department of Revenue in accordance with the general rules in ORS 316.127 (Income of nonresident from Oregon sources) as if the estate or trust were a nonresident individual.

(4) The income of a nonresident estate or trust consists of:

(a) Its share of items of income, gain, loss and deduction that enter into the federal definition of distributable net income;

(b) Increased or reduced by the amount of any items of income, gain, loss or deduction that are recognized for federal income tax purposes but excluded from the federal definition of distributable net income of the estate or trust;

(c) Less the amount of the deduction for its federal exemption. [1969 c.493 §48; 1983 c.684 §22]

Source: Section 316.307 — Income of nonresident estate or trust , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 307.295 — OR Code / Title 29 / Chapter 307 / Section 307.295
307.295 Property of surviving spouses of certain public safety officers killed in line of duty
Status: in_force

(1) As used in this section:

(a) “Fire service professional,” “police officer” and “reserve officer” have the meanings given those terms in ORS 181A.355 (Definitions for ORS 181A.355 to 181A.689) .

(b) “Homestead” means the owner-occupied principal dwelling, either real or personal property, owned by a surviving spouse and the tax lot upon which the dwelling is located.

(c) “Surviving spouse” means the spouse of a fire service professional, police officer or reserve officer killed in the line of duty who has not remarried after the death of the fire service professional, police officer or reserve officer.

(2) Intentionally left blank —Ed.

(a) A county may provide, by ordinance or resolution, that up to $250,000 of assessed value of each homestead located in the county shall be exempt from ad valorem property taxes imposed by all taxing jurisdictions on the homestead.

(b) An exemption granted under this section applies solely to the period preceding the date of the first remarriage of the surviving spouse after the death of the fire service professional, police officer or reserve officer and ends on the date of remarriage.

(3) Intentionally left blank —Ed.

(a) A surviving spouse seeking an exemption granted pursuant to this section must file an application with the county assessor on or before April 1 preceding the property tax year for which the exemption is sought.

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

(c) Notwithstanding paragraphs (a) and (b) of this subsection, a claim may be filed for the current tax year:

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

(B) On or before April 1 of the tax year, if the claim is accompanied by a late filing fee of $200 and the claimant is a first-time filer, as defined in ORS 307.162 (Claiming exemption) , or demonstrates good and sufficient cause, as defined in ORS 307.162 (Claiming exemption) , for failing to file a timely claim.

(4) Intentionally left blank —Ed.

(a) An application for an exemption granted pursuant to this section must:

(A) Be made on a form prescribed by the Department of Revenue;

(B) Designate the property for which the exemption is claimed and be accompanied by documentation showing the surviving spouse’s ownership of the homestead;

(C) Include a statement setting forth the basis for eligibility for the exemption;

(D) Be accompanied by a document that:

(i) Is issued by the fire service agency or law enforcement unit that employed or utilized the fire service professional, police officer or reserve officer at the time of death; and

(ii) Certifies that the fire service professional, police officer or reserve officer was killed in the line of duty; and

(E) Include a written statement signed by the surviving spouse affirming that all information contained in the application is true.

(b) A timely application shall be approved if all requirements for the exemption are met. [2016 c.56 §1]

Note: Section 1, chapter 578, Oregon Laws 2019, provides:

Sec. 1. An exemption may not be granted under an ordinance or resolution adopted pursuant to ORS 307.295 (Property of surviving spouses of certain public safety officers killed in line of duty) for property tax years beginning on or after July 1, 2032. [2019 c.578 §1; 2023 c.398 §8]

Note: 307.295 (Property of surviving spouses of certain public safety officers killed in line of duty) 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.

(Deciduous Plants; Agricultural Products)

Source: Section 307.295 — Property of surviving spouses of certain public safety officers killed in line of duty; application , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 316.118 — OR Code / Title 29 / Chapter 316 / Section 316.118
316.118 Pro rata share of S corporation income of nonresident shareholder
Status: in_force

(1) The pro rata share of S corporation income of a nonresident shareholder constitutes income or loss derived from or connected with sources in this state as provided in ORS 316.127 (Income of nonresident from Oregon sources) (5).

(2) In determining the pro rata share of S corporation income of a nonresident shareholder, there shall be included only that part derived from or connected with sources in this state of the shareholder’s distributive share of items of S corporation income, gain, loss and deduction (or item thereof) entering into the federal adjusted gross income of the shareholder, as such part is determined under rules adopted by the Department of Revenue in accordance with the general rules under ORS 316.127 (Income of nonresident from Oregon sources) .

(3) Any modifications, additions or subtractions to federal taxable income described in this chapter that relates to an item of S corporation income, gain, loss or deduction (or item thereof) shall be made in accordance with the shareholder’s pro rata share, for federal income tax purposes of the item to which the modification, addition or subtraction relates, but limited to the portion of such item derived from or connected with sources in this state.

(4) A nonresident shareholder’s pro rata share of items of income, gain, loss or deduction (or item thereof) shall be determined under ORS 314.763 (Taxation of shareholder’s income) (1). The character of shareholder items for a nonresident shareholder shall be determined under ORS 314.763 (Taxation of shareholder’s income) (2). [1989 c.625 §52; 1991 c.877 §11]

Source: Section 316.118 — Pro rata share of S corporation income of nonresident shareholder , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 307.184 — OR Code / Title 29 / Chapter 307 / Section 307.184
307.184 Summer homes on federal land occupied under lease
Status: in_force

Notwithstanding ORS 307.060 (Property of the United States held under lease or other interest less than fee) , there shall be exempt from property taxation real property of the United States used and occupied for summer homes under a lease issued pursuant to the Act of June 1, 1938 (52 Stat. 609; 43 U.S.C. 682a), as amended, or Public Law 94-579, Title III, section 302, October 21, 1976, 90 Stat. 2762 (43 U.S.C. 1732), but improvements thereon are subject to taxation. [1979 c.422 §1]

Note: See second note under 307.182 (Federal land used by recreation facility operators under permit) .

Source: Section 307.184 — Summer homes on federal land occupied under lease , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 307.035 — OR Code / Title 29 / Chapter 307 / Section 307.035
307.035 Publishing summary of certain exempt real property
Status: in_force

The assessor shall list and evaluate all real properties exempt from taxation under ORS 307.090 (Property of the state, counties and other municipal corporations) , 307.120 (Property owned or leased by municipalities, dock commissions, airport districts or ports) , 307.130 (Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions) , 307.140 (Property of religious organizations) , 307.147 (Senior services centers) , 307.150 (Property used for burial, cremation or alternative disposition) and 307.160 (Property of public libraries) and summarize the valuations of such properties in connection with the published summary of each year of assessed valuations of taxable properties of the county. [Formerly 307.310; 1993 c.777 §3; 1995 c.748 §8]

Source: Section 307.035 — Publishing summary of certain exempt real property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 310.110 — OR Code / Title 29 / Chapter 310 / Section 310.110
310.110 Apportionment of taxes where taxing district lies in two or more counties
Status: in_force

(1) If a taxing district lies in two or more counties, and the district certifies an item of ad valorem property tax as an amount in the notice required under ORS 310.060 (Notice certifying taxes) , the amount certified by the district shall be apportioned on the basis of the assessed value used to compute the tax rate for the current tax year, in the proportion that the assessed value of the part of the district lying in each county bears to the assessed value of the whole district. However, if a boundary change affecting the district becomes effective as to the levy being apportioned, an adjustment of the assessed value shall be made so as to reflect the boundary change.

(2) Any assessor who is unable to certify the current assessed value for any joint district lying partially in the county by September 25 shall, with the cooperation of the Department of Revenue, estimate as closely as practicable the assessed value of that district for the purpose of apportioning the ad valorem property taxes of the joint district in the current year as equitably as is possible. The estimate shall be completed and certified to the assessor or assessors of the other counties on the fifth business day after September 25 and shall be used as the basis for the apportionment required by this section. [Amended by 1953 c.194 §2; 1963 c.274 §1; 1967 c.199 §1; 1971 c.482 §1; 1977 c.892 §38; 1979 c.438 §5; 1981 c.804 §86; 1985 c.613 §5; 1991 c.459 §223; 1997 c.541 §254; 1999 c.1078 §69; 2003 c.621 §94]

(1990 Measure 5 Limits on Amount of Tax)

Source: Section 310.110 — Apportionment of taxes where taxing district lies in two or more counties; estimates , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 320.440 — OR Code / Title 29 / Chapter 320 / Section 320.440
320.440 Deposit of revenue from excise tax on bicycles
Status: in_force

(1) The Department of Revenue shall deposit all revenue collected from the excise tax imposed under ORS 320.415 (Excise tax on retail sale of bicycles) in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) for the purposes of receiving the excise tax revenue. The department may pay expenses for the administration and enforcement of the excise tax out of moneys received from the excise tax. Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account.

(2) After payment of administrative and enforcement expenses under subsection (1) of this section and refunds or credits arising from erroneous overpayments, the department shall transfer the balance of the moneys received from the excise tax to the Multimodal Active Transportation Fund established under ORS 367.091 (Multimodal Active Transportation Fund) for the purpose of providing grants for bicycle and pedestrian transportation projects under ORS 367.093 (Grants from Multimodal Active Transportation Fund) . [2017 c.750 §97; 2019 c.491 §25]

Source: Section 320.440 — Deposit of revenue from excise tax on bicycles , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 307.664 — OR Code / Title 29 / Chapter 307 / Section 307.664
307.664 Exemption
Status: in_force

Each qualified dwelling unit of single-unit housing that qualifies for exemption under ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) shall be exempt from ad valorem taxation for no more than 10 successive tax years beginning July 1 of the first tax year following approval of the application under ORS 307.674 (Application, approval and denial procedures) , as determined under rules adopted by the Department of Revenue. The exemption provided by this section shall be in addition to any other exemption provided by law for the property. However, the amount of assessed value exempted under this section may not exceed the real market value of the structure determined as of the date that the property is inspected for purposes of making a determination under ORS 307.674 (Application, approval and denial procedures) . [Formerly 458.020]

Source: Section 307.664 — Exemption; limitations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 311.183 — OR Code / Title 29 / Chapter 311 / Section 311.183
311.183 Correction of errors in reports
Status: in_force

(1) The Department of Revenue may correct any errors it discovers in any report certified under ORS 311.175 (Loss of revenue by school taxing districts) . Any corrections certified to the State Board of Education before May 1 of any year shall be reflected in the formula used by the board to distribute funds to school districts for that year.

(2) The reports required under ORS 311.175 (Loss of revenue by school taxing districts) shall be certified to the State Board of Education on or before December 15 of each year.

(3) The department shall present the reports or corrections prepared or certified by the department under ORS 311.175 (Loss of revenue by school taxing districts) to the Joint Interim Committee on Revenue and School Finance, if the Legislative Assembly is not in session, or if the Legislative Assembly is in session, to the Senate Revenue Committee and to the House Revenue Committee. [1991 c.459 §229f]

Note: See note under 311.175 (Loss of revenue by school taxing districts) .

Source: Section 311.183 — Correction of errors in reports; presentation of reports and corrections to legislative committees , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 311.226 — OR Code / Title 29 / Chapter 311 / Section 311.226
311.226 Tax deemed assessed and imposed in year for which property was omitted
Status: in_force

Omitted property shall be deemed assessed and any tax on it shall be deemed imposed in the year or years as to which the property was omitted. Addition of omitted property to the tax roll in the year in which it is discovered shall not be considered in making the determination of the amount of tax imposed in calculating the effect of the tax limitation under section 11b, Article XI of the Oregon Constitution in that year. [Formerly 311.212]

Source: Section 311.226 — Tax deemed assessed and imposed in year for which property was omitted , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 324.340 — OR Code / Title 29 / Chapter 324 / Section 324.340
324.340 Net revenue payable to Common School Fund
Status: in_force

(1) The revenues derived from the tax imposed by this chapter including interest and penalties, shall be deposited in a suspense account created pursuant to ORS 293.445 (Definition for ORS 293.445 to 293.460) . After payment of refunds and the expenses of the Department of Revenue incurred in the administration of this chapter, the remaining revenues shall be paid into the Common School Fund and are continuously appropriated to the Department of State Lands for the purposes for which other moneys in the Common School Fund may be used.

(2) The amount of moneys necessary to pay refunds and expenses of the Department of Revenue incurred in the administration of this chapter are continuously appropriated to the Department of Revenue from the suspense account referred to in subsection (1) of this section. [1981 c.889 §20]

Source: Section 324.340 — Net revenue payable to Common School Fund , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 324.310 — OR Code / Title 29 / Chapter 324 / Section 324.310
324.310 Powers of department
Status: in_force

The Department of Revenue may:

(1) Require any producer of oil or gas, purchaser of oil or gas, agent or employee of any producer or purchaser or the owner of any royalty interest in oil or gas to furnish any additional information considered by the department to be necessary for the purpose of correctly computing the amount of tax imposed by this chapter;

(2) Examine the books, records and files of any producer, purchaser or royalty owner;

(3) Administer oaths and compel the attendance of witnesses and the production of books, records and papers of any person by subpoena; and

(4) Make any investigation considered necessary to a full and complete determination as to the amount of production from any oil or gas location, or of any producer of oil or gas, and as to the correct determination of taxes due under this chapter. [1981 c.889 §9; 1995 c.650 §49]

Source: Section 324.310 — Powers of department , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 323.330 — OR Code / Title 29 / Chapter 323 / Section 323.330
323.330 Interest on certain refunds
Status: in_force

Unless the refund is one described in ORS 323.320 (Refunds for unused stamps and for unsalable or destroyed cigarettes) , interest shall be computed, allowed and paid upon any overpayment for the purchase of stamps at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) for a period beginning 45 days after the due date for payment of the purchase for which the overpayment was made or on the date of the payment, whichever is later, and ending at the time the refund is made. No refund or credit shall be made of any interest imposed upon the claimant with respect to the amount being refunded or credited. [1965 c.525 §71; 1987 c.758 §1; 1989 c.626 §11; 1999 c.62 §13; 2017 c.278 §17]

Source: Section 323.330 — Interest on certain refunds , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 323.724 — OR Code / Title 29 / Chapter 323 / Section 323.724
323.724 Noncompliant delivery sales of tobacco prohibited
Status: in_force

A person that accepts a purchase order for a delivery sale of tobacco may not make a delivery sale of tobacco to a person in this state if the delivery sale of tobacco does not comply with the requirements of this chapter. [2003 c.804 §80; 2021 c.179 §12]

Source: Section 323.724 — Noncompliant delivery sales of tobacco prohibited , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 323.706 — OR Code / Title 29 / Chapter 323 / Section 323.706
323.706 Requirements for persons accepting delivery sale purchase orders
Status: in_force

Subject to ORS 180.441 (Prohibited shipping) , a person accepting a purchase order for a delivery sale, prior to the first mailing, shipment or other delivery of tobacco to a consumer, shall comply with:

(1) The age verification requirements set forth in ORS 323.709 (Requirements for persons mailing or shipping tobacco in delivery sales) ;

(2) The license requirements set forth in ORS 323.712 (Required licenses) ;

(3) The disclosure requirements set forth in ORS 323.715 (Notice requirements for delivery sales) ;

(4) The reporting requirements set forth in ORS 323.721 (Delivery sales reporting requirements) ; and

(5) All other laws of this state applicable to sales of tobacco that occur entirely within Oregon, including but not limited to ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) , 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) , 323.806 (Required actions by manufacturers) and 323.816 (Required actions by manufacturer) . [2003 c.804 §75; 2009 c.717 §23; 2021 c.179 §8]

Source: Section 323.706 — Requirements for persons accepting delivery sale purchase orders , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 305.418 — OR Code / Title 29 / Chapter 305 / Section 305.418
305.418 When transmitted complaint or petition considered to be filed
Status: in_force

(1) As used in this section, “private express carrier” has the meaning given that term in ORS 293.660 (Determining date of filing or receipt of reports, claims, tax returns or remittances) .

(2) Any complaint or petition that is required by law to be filed with the Oregon Tax Court, that is otherwise sufficient for filing and that is:

(a) Transmitted through the United States mail or a private express carrier, shall be deemed filed on the date that it was deposited in the United States mail or dispatched via a private express carrier, as shown by a post-office cancellation mark or by any other record from the United States Postal Service or a private express carrier showing the date that the appealing party initiated mailing or dispatch.

(b) Lost in transmission through the United States mail or a private express carrier, shall be deemed filed on the date it was deposited in the United States mail or dispatched via a private express carrier if the appealing party:

(A) Can establish by evidence satisfactory to the tax court that the complaint or petition was deposited in the United States mail or dispatched via a private express carrier and was addressed correctly to the court; and

(B) Files with the court a duplicate of the lost complaint or petition within 90 days after it was deposited in the United States mail or dispatched via a private express carrier. [1975 c.381 §2; 1979 c.689 §3; 1993 c.612 §3; 2005 c.225 §3; 2019 c.376 §1]

Source: Section 305.418 — When transmitted complaint or petition considered to be filed , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308.005 — OR Code / Title 29 / Chapter 308 / Section 308.005
308.005 “Assessor” includes deputy
Status: in_force

As used in the revenue and tax laws of this state, “assessor” includes the deputy of the assessor. [Amended by 1979 c.689 §25; 1981 c.804 §28; 1995 c.79 §123]

Source: Section 308.005 — “Assessor” includes deputy , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 311.470 — OR Code / Title 29 / Chapter 311 / Section 311.470
311.470 Distraining property about to be removed from state or dissipated
Status: in_force

If at any time the tax collector has reason to believe that personal property, including property classified as real property machinery and equipment, is being removed or is about to be removed from the state, is being dissipated or is about to be dissipated, the tax collector immediately shall distrain sufficient of the property or cause sufficient property to be distrained to pay the taxes, together with interest, penalties and costs, on all the property being removed or about to be removed, being dissipated or about to be dissipated. The tax collector shall cause such property to be sold or sell such property in the manner provided in ORS 311.644 (Seizure and sale of personal property or real property machinery and equipment for delinquent property tax) . [Amended by 1973 c.305 §7; 1981 c.346 §8; 2001 c.41 §1]

Source: Section 311.470 — Distraining property about to be removed from state or dissipated , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 305.494 — OR Code / Title 29 / Chapter 305 / Section 305.494
305.494 When shareholder may represent corporation in tax court proceedings
Status: in_force

Notwithstanding ORS 9.320 (Necessity for employment of attorney) , any shareholder of an S corporation as defined in section 1361 of the Internal Revenue Code, as amended and in effect on December 31, 2022, may represent the corporation in any proceeding before the Oregon Tax Court in the same manner as if the shareholder were a partner and the S corporation were a partnership. [Formerly 305.510; 1997 c.839 §42; 1999 c.90 §29; 2001 c.660 §24; 2003 c.77 §2; 2005 c.832 §14; 2007 c.614 §2; 2008 c.45 §2; 2009 c.5 §12; 2009 c.909 §12; 2010 c.82 §12; 2011 c.7 §12; 2012 c.31 §12; 2013 c.377 §12; 2014 c.52 §12; 2015 c.442 §12; 2016 c.33 §13; 2017 c.527 §14; 2018 c.101 §14; 2019 c.319 §14; 2021 c.456 §15; 2022 c.83 §15; 2023 c.171 §15]

Source: Section 305.494 — When shareholder may represent corporation in tax court proceedings , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.196 — OR Code / Title 29 / Chapter 316 / Section 316.196
316.196 Withholding of state income taxes from federal retirement pay for civil service annuitant
Status: in_force

(1) The Department of Revenue may enter into an agreement with the United States Office of Personnel Management for the voluntary withholding of state income taxes from the retirement pay of United States civil service annuitants under the provisions of section 1705 of Public Law 97-35. The department is hereby authorized to do all acts and comply with any requirements necessary to enable retired United States civil servants to elect voluntary withholding of state income taxes from their retirement pay.

(2) The department shall establish by rule a procedure under which a United States civil service annuitant may request voluntary withholding under an agreement entered into under subsection (1) of this section. The procedure may include a minimum monthly amount to be withheld and paid over to the state.

(3) Notwithstanding ORS 314.835 (Divulging particulars of returns and reports prohibited) or 314.840 (Disclosure of information) , the department may disclose to the United States Office of Personnel Management the name, address or Social Security number of any United States civil service annuitant electing voluntary withholding of state income taxes whenever necessary to enable the United States Office of Personnel Management to implement such withholding under the terms of an agreement entered into under subsection (1) of this section.

(4) As used in this section:

(a) “Civil service annuitant” means any person retired from the federal civil service who has Oregon personal income tax liability in connection with the receipt of retirement pay. “Civil service annuitant” includes a survivor annuitant within the meaning of Title 5, United States Code, section 8331.

(b) “Retirement pay” means regular, recurring monthly annuity payments received based on conditions of federal retirement law, but does not include retired pay as defined in ORS 316.193 (Withholding of state income taxes from federal retired pay for members of uniformed services) . [1985 c.87 §7]

Note: 316.196 (Withholding of state income taxes from federal retirement pay for civil service annuitant) was added to and made a part of ORS chapter 316 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 316.196 — Withholding of state income taxes from federal retirement pay for civil service annuitant , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308a.406 — OR Code / Title 29 / Chapter 308a / Section 308a.406
308A.406 Definitions for ORS 308A.403 to 308A.430
Status: in_force

As used in ORS 308A.403 (Legislative intent) to 308A.430 (Disqualification from special assessment) :

(1) “Cooperating agency” means the State Department of Fish and Wildlife, the United States Fish and Wildlife Service, the Natural Resources Conservation Service of the United States Department of Agriculture, the Oregon State University Extension Service or other persons with wildlife habitat conservation and management training considered appropriate for the preparation of a wildlife habitat conservation and management plan, as established by rules adopted by the State Fish and Wildlife Commission under ORS 308A.409 (Wildlife habitat conservation and management plans) .

(2) “Department” means the State Department of Fish and Wildlife.

(3) “Lot” has the meaning given that term in ORS 92.010 (Definitions for ORS 92.010 to 92.192) .

(4) “Parcel” has the meaning given that term in ORS 215.010 (Definitions) .

(5) “Wildlife habitat conservation and management plan” or “plan” means a plan developed by a cooperating agency and landowner that specifies the conservation and management practices, including farm and forest uses consistent with the overall intent of the plan, that will be conducted to preserve and improve wildlife habitat on an affected lot or parcel. [2003 c.539 §4; 2005 c.94 §58]

Source: Section 308A.406 — Definitions for ORS 308A.403 to 308A.430 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 310.244 — OR Code / Title 29 / Chapter 310 / Section 310.244
310.244 Adjustment of city’s post-compression tax rate under certain circumstances
Status: in_force

(1) This section applies to a city with a Measure 5 tax estimate that was reduced by compression.

(2) Notwithstanding ORS 310.200 (Purpose) to 310.242 (1997-1998 compression of consolidated rates) , the combination of the constitutional and the statutory reductions determined under ORS 310.222 (Computation of 1997 Measure 50 reduction and supplemental statutory reduction) shall not cause a city’s Measure 50 post-reduction taxes prior to additions made in ORS 310.236 (Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998) (2)(a) and (b), to be less than the lesser of:

(a) The city’s Measure 47 comparison taxes; or

(b) The city’s Measure 50 pre-reduction taxes.

(3) Notwithstanding ORS 310.200 (Purpose) to 310.242 (1997-1998 compression of consolidated rates) , in the case of a city whose voters approved a local option tax in March 1997 of less than $100,000 per year and whose Measure 47 comparison taxes plus the local option taxes exceed the city’s Measure 50 pre-reduction taxes plus local option taxes, the city’s post-reduction Measure 50 taxes shall not be less than $228,000.

(4) The Department of Revenue shall increase a city’s post-reduction tax rate by the amount necessary to meet the requirements of subsections (2) and (3) of this section.

(5) The department shall also adjust the post-reduction tax rates of each taxing district, other than a school district, taxing the same property as a city affected by subsections (2) and (3) of this section to ensure that the district’s tax revenue is not reduced by more than one-quarter of one percent by the operation of this section.

(6) The calculations in this section shall be based on department estimates and shall include the effects of code area compression, but shall not include the effect of property-by-property compression.

(7) If the statewide constitutional reduction percentage determined under ORS 310.222 (Computation of 1997 Measure 50 reduction and supplemental statutory reduction) no longer equals 17 percent after the department makes the determinations described in this section, the department shall recalculate the constitutional reduction percentages as described in ORS 310.222 (Computation of 1997 Measure 50 reduction and supplemental statutory reduction) until the statewide reduction percentage equals 17 percent. [1997 c.541 §37]

Source: Section 310.244 — Adjustment of city’s post-compression tax rate under certain circumstances , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 310.153 — OR Code / Title 29 / Chapter 310 / Section 310.153
310.153 Total amount to be raised for each taxing district and item
Status: in_force

(1) The assessor shall determine the total amount to be raised for each taxing district in the code area and, for the total amount for each taxing district, the amount for each item that is listed in the taxing district’s notice filed under ORS 310.060 (Notice certifying taxes) .

(2) The amounts determined under this section shall serve as the basis for the assessor’s certificate prepared under ORS 311.105 (Certificate of taxes levied or imposed) . [1997 c.541 §263]

Note: 310.153 (Total amount to be raised for each taxing district and item) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 310 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 310.153 — Total amount to be raised for each taxing district and item; basis for assessor’s certificate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 314.419 — OR Code / Title 29 / Chapter 314 / Section 314.419
314.419 Foreclosure of lien
Status: in_force

In addition to any other remedy provided by law the lien created by ORS 314.417 (Unpaid tax or withholding lien at time of assessment) may be foreclosed in the following manner:

(1) The Director of the Department of Revenue shall issue an order directed to the sheriff of the county in which the property or interest in property subject to the lien is located, describing the property subject to the lien, and commanding the sheriff to seize the property specified and sell it to pay the amount shown on the order to be due. In the discretion of the director an order of like terms, force and effect may be issued and directed to any agent authorized to collect income taxes, and in the execution thereof the agent shall have all the powers conferred by law upon sheriffs but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty.

(2) If the property seized by the sheriff is personal property the sheriff shall utilize the procedures under ORS 311.644 (Seizure and sale of personal property or real property machinery and equipment for delinquent property tax) to effect collection of the amount due.

(3) If the property seized by the sheriff is real property the sheriff shall proceed to sell the real property in the same manner that real property is sold under a writ of execution.

(4) Any property which has been sold under this section may be redeemed from the purchaser by the taxpayer or any junior lienor within 120 days from the date of the sale by paying to the purchaser the full purchase price paid plus an additional 20 percent of the purchase price.

(5) In any proceeding under this section to sell property to foreclose a lien, the taxpayer may claim any exemption to which the taxpayer is entitled under the laws of this state relating to property exempt from execution. [1971 c.215 §4]

Source: Section 314.419 — Foreclosure of lien , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 316.583 — OR Code / Title 29 / Chapter 316 / Section 316.583
316.583 Effect of payment of estimated tax or installment
Status: in_force

(1) Payment of the estimated income tax or any installment shall be considered payment on account of the income taxes imposed by this chapter for the taxable year.

(2) If there is an overpayment of income tax for a taxable year, the taxpayer may elect on a timely filed return for that taxable year (determined with regard to any extension of time for filing) to have the overpayment credited against an installment of estimated tax for the subsequent taxable year. The amount paid shall be credited as estimated tax on the later of the first date prescribed for payment of the estimated tax or the date that the taxpayer made the overpayment to the department.

(3) If there is an overpayment of income taxes for a taxable year, and the taxpayer elects on a return (including an amended return) for that taxable year filed after the due date (determined with regard to any extension of time for filing) to have the overpayment credited against an installment of estimated tax for a subsequent taxable year, the overpayment shall be credited against that installment of estimated tax. The amount paid shall be credited as estimated tax on the later of the date the return was filed or the date that the taxpayer made the overpayment to the department.

(4) The Department of Revenue may adopt rules which enable the taxpayer or department to credit against the estimated income tax the amount the taxpayer or the department determines to be an overpayment of the income tax for a preceding taxable year. [1980 c.7 §§19,21; 1993 c.726 §35; 2017 c.24 §1]

Source: Section 316.583 — Effect of payment of estimated tax or installment; credit for overpayment of prior year taxes; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 323.570 — OR Code / Title 29 / Chapter 323 / Section 323.570
323.570 Transport of untaxed products
Status: in_force

(1) Any transporter desiring to possess or acquire untaxed tobacco products for transportation or transport upon the highways, roads or streets of this state shall obtain a permit from the Department of Revenue authorizing such transporter to possess or acquire for transportation or transport the untaxed tobacco products, and shall have the permit in the transporting vehicle during the period of transportation of the tobacco products. The application for the permit shall be in such form and shall contain such information as may be prescribed by the department. The department may issue a permit for a single load or shipment or for a number of loads or shipments to be transported under specified conditions.

(2) Each transporter who shall transport or possess or acquire for the purpose of transporting untaxed tobacco products upon the highways, roads or streets of this state is required to have within the transporting vehicle invoices or bills of lading covering the shipment of tobacco products being transported which shall show the name and address of the consignor or seller, the name and address of the consignee or purchaser and the quantity and types of tobacco products transported. [1985 c.816 §27c]

Source: Section 323.570 — Transport of untaxed products; permit; bills of lading , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 307.241 — OR Code / Title 29 / Chapter 307 / Section 307.241
307.241 Policy
Status: in_force

The purpose of ORS 307.241 (Policy) to 307.248 (Suspense account) is to assist private nonprofit corporations to provide permanent housing, recreational and social facilities, and care to elderly persons. The Legislative Assembly finds that the housing and related facilities furnished by private nonprofit corporations provide inherent benefits that justify the funded property tax exemption provided by ORS 307.241 (Policy) to 307.248 (Suspense account) . [1977 c.411 §1; 2005 c.94 §32]

Source: Section 307.241 — Policy , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 310.800 — OR Code / Title 29 / Chapter 310 / Section 310.800
310.800 Property tax work-off programs
Status: in_force

(1) As used in this section:

(a) “Authorized representative” means a senior citizen who is authorized by a tax-exempt entity to perform charitable or public service on behalf of a senior citizen who has entered into a contract under subsection (2) of this section.

(b) “Homestead” means an owner-occupied principal residence.

(c) “Senior citizen” means a person who is 60 years of age or older.

(d) “Tax-exempt entity” means an entity that is exempt from federal income taxes under section 501(c) of the Internal Revenue Code as defined in ORS 305.842 (Application of Internal Revenue Code to certain property tax laws) .

(e) “Taxing unit” means any county, city or common or union high school district, community college service district or community college district within this state with authority to impose ad valorem property taxes.

(2) A tax-exempt entity may establish a property tax work-off program pursuant to which a senior citizen may contract to perform charitable or public service in consideration of payment of property taxes extended against the homestead of the senior citizen and billed to the senior citizen. For purposes of ORS chapters 316 and 656, and notwithstanding ORS 670.600 (Independent contractor defined) or other law, a senior citizen who enters into a contract under this subsection shall be considered an independent contractor and not a worker or employee with respect to the services performed pursuant to the contract. Nothing in this section precludes a taxing unit from being considered an employer, for purposes of unemployment compensation under ORS chapter 657, of a senior citizen who enters into a contract under this section.

(3) A taxing unit may enter into an agreement with a tax-exempt entity that has established a property tax work-off program. Pursuant to the agreement the taxing unit may accept, as volunteer and public service, the services of a senior citizen who has entered into a contract described in subsection (2) of this section or an authorized representative.

(4) A taxing unit may provide funds or make grants to any tax-exempt entity that has established a property tax work-off program for use to carry out the program. [1993 c.777 §9; 1997 c.271 §8; 1997 c.839 §46; 1999 c.90 §35; 2001 c.660 §30; 2003 c.77 §8; 2003 c.704 §8; 2005 c.533 §6; 2005 c.832 §20; 2007 c.614 §8; 2008 c.45 §9; 2009 c.5 §19; 2009 c.909 §19; 2010 c.82 §19; 2011 c.7 §19; 2012 c.31 §19; 2013 c.377 §19; 2014 c.52 §21]

Source: Section 310.800 — Property tax work-off programs , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 305.895 — OR Code / Title 29 / Chapter 305 / Section 305.895
305.895 Action against property before issuance of warrant prohibited
Status: in_force

(1) Except as provided in ORS 314.440 (Tax as debt) or other jeopardy assessment procedure, the Department of Revenue shall take no action against a taxpayer’s or transferee’s real or personal property before issuing a warrant for the collection of tax or an amount payable by a transferee under ORS 311.695 (Joint and several liability of transferees for deferral amounts) as provided in ORS 314.430 (Warrant for collection of taxes) , 320.080 (Procedure on failure to pay tax or penalty) , 321.570 (Warrant for collection of delinquent taxes) , 323.390 (Collection of unsecured, unpaid tax after deficiency or jeopardy determination) , 323.610 (Collection of unpaid tax) , 324.190 (Collection of unpaid tax) and 475C.688 (Enforcement) .

(2) At least 30 days before issuing a warrant for collection of any tax collected by the department or any amount payable under ORS 311.695 (Joint and several liability of transferees for deferral amounts) , the department shall send the taxpayer or transferee a written notice and demand for payment. The notice shall:

(a) Be sent by mail, addressed to the taxpayer or transferee at the taxpayer’s or transferee’s last-known address.

(b) Inform the taxpayer or transferee that, even if the taxpayer or transferee is compliant with an installment agreement between the taxpayer or transferee and the department and is in communication with the department, if the tax or any portion of the tax or the amount payable under ORS 311.695 (Joint and several liability of transferees for deferral amounts) is not paid within 30 days after the date of the notice and demand for payment, a warrant may be issued and recorded as provided in ORS 314.430 (Warrant for collection of taxes) , 320.080 (Procedure on failure to pay tax or penalty) , 321.570 (Warrant for collection of delinquent taxes) , 323.390 (Collection of unsecured, unpaid tax after deficiency or jeopardy determination) , 323.610 (Collection of unpaid tax) , 324.190 (Collection of unpaid tax) and 475C.688 (Enforcement) .

(c) Describe in clear nontechnical terms the legal authority for the warrant.

(d) Contain the name, office mailing address and office telephone number of the person issuing the warrant and advise the taxpayer or transferee that questions or complaints concerning the warrant, other than liability for the underlying tax or amount payable under ORS 311.695 (Joint and several liability of transferees for deferral amounts) , may be directed to that person.

(e) Include alternatives available to the taxpayer or transferee that would prevent issuance of the warrant.

(f) Inform the taxpayer that certain types of income are exempt from garnishment.

(g) Inform the taxpayer or transferee of possible consequences to the taxpayer or transferee of noncompliance, and of issuance of a warrant, including garnishment of wages or bank accounts and seizure and sale of real or personal property. [1989 c.625 §74; 2011 c.389 §7; 2011 c.723 §25; 2015 c.643 §4; 2015 c.699 §16]

Source: Section 305.895 — Action against property before issuance of warrant prohibited; prerequisites for warrant , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 310.165 — OR Code / Title 29 / Chapter 310 / Section 310.165
310.165 Partially exempt or specially assessed property
Status: in_force

(1) For any unit of property partially exempt from tax under ORS 307.250 (Property of veterans or surviving spouses) , 307.370 (Property of nonprofit homes for elderly persons) or 308.459 (Valuation of rehabilitated property not to be increased) or any other law, the assessor shall determine the maximum amount of taxes on property to be imposed on such unit of property under ORS 310.150 (Segregation into categories) , by using the lesser of the real market value or the taxable value of the unit of property after the exemption has been applied.

(2) For any unit of property that is specially assessed for ad valorem tax purposes under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) , 308A.250 (Definitions for ORS 308A.250 to 308A.259) to 308A.259 (Disqualification of homesite) , 308A.315 (Determination of maximum assessed value and assessed value of open space lands) , 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land) , 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) , 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land) or 358.480 (Definitions for ORS 358.480 to 358.545) to 358.545 (Rules) , the assessor shall determine the maximum amount of taxes on property to be imposed on such property under ORS 310.150 (Segregation into categories) by using the lesser of the real market value or the specially assessed value of the property.

(3) In the case of any unit of property of which a part of the unit is exempt from taxation, and that part may be identified both as to value and physical description, the real market value of the unit shall not include the value of the exempt part of the unit.

(4) This subsection applies to any unit of property described in subsection (1) or (2) of this section for which the maximum amount of taxes imposed has been determined under this section. If the unit of property is subject to imposition of additional taxes due to disqualification from special assessment or partial exemption, the determination of the maximum amount of additional taxes that may be imposed due to disqualification shall be made on the basis of the real market value of the property for the year to which the additional taxes relate. [1991 c.459 §216; 1993 c.270 §50; 1993 c.801 §37b; 1999 c.314 §65; 2001 c.114 §24; 2001 c.540 §21; 2003 c.454 §§104,106; 2003 c.621 §95; 2019 c.320 §2]

Source: Section 310.165 — Partially exempt or specially assessed property; treatment of additional taxes imposed upon disqualification from special assessment or exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 323.613 — OR Code / Title 29 / Chapter 323 / Section 323.613
323.613 Exchanges of information with other governmental units
Status: in_force

(1) To promote administrative and regulatory efficiency and compliance with laws regulating or taxing tobacco products, the Department of Revenue may transmit information obtained under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) to the proper officers of governmental units inside and outside Oregon that:

(a) Regulate or tax tobacco products or enforce laws relating to tobacco products; and

(b) Reciprocate in the exchange of relevant information.

(2) Governmental units that receive information pursuant to this section may use or disclose the information solely for the purpose of administering or enforcing laws regulating or taxing tobacco products. [2013 c.117 §2]

Source: Section 323.613 — Exchanges of information with other governmental units , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 311.555 — OR Code / Title 29 / Chapter 311 / Section 311.555
311.555 Property owners to furnish addresses
Status: in_force

Each person, firm or corporation owning real or personal property within the state, or against whom taxes upon real or personal property are chargeable, shall keep the tax collector of the county where such real or personal property is situate informed of the true and correct address of the person, firm or corporation. No person, firm or corporation who fails to keep the tax collector so informed shall be permitted to plead lack of due notice given by the tax collector in any suit, action or other proceedings commenced or prosecuted under the provisions of ORS 311.545 (Notice of delinquent taxes on real property) to 311.565 (Effect of tax collector’s failure to keep address or give notice) or in any matter growing out of the administration of ORS 311.545 (Notice of delinquent taxes on real property) to 311.565 (Effect of tax collector’s failure to keep address or give notice) . [Amended by 1981 c.346 §4]

Source: Section 311.555 — Property owners to furnish addresses , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 308.815 — OR Code / Title 29 / Chapter 308 / Section 308.815
308.815 Examination of return by department
Status: in_force

(1) The Department of Revenue shall examine and determine as to the correctness of the return and taxes on the association’s gross revenue forwarded pursuant to ORS 308.810 (Association to file statement) and if found correct shall thereupon remit the tax so received to the treasurers of the counties in which the association has electric transmission and distribution lines in proportion to the number of wire miles in each of such counties.

(2) If the taxes so received by the treasurers of the respective counties are measured by gross revenue they shall be credited as follows:

(a) For payments due July 1, 1992:

(A) 60 percent to the county school fund.

(B) 40 percent to the general fund of the county.

(b) For payments due July 1, 1993:

(A) 55.6 percent to the county school fund.

(B) 44.4 percent to the general fund of the county.

(c) For payments due July 1, 1994:

(A) 50 percent to the county school fund.

(B) 50 percent to the general fund of the county.

(d) For payments due July 1, 1995:

(A) 42.9 percent to the county school fund.

(B) 57.1 percent to the general fund of the county.

(e) For payments due July 1, 1996, and thereafter:

(A) 33.3 percent to the county school fund.

(B) 66.7 percent to the general fund of the county.

(3) If the amount of the taxes was determined under ORS 308.807 (Amount of tax) (2) they shall be deposited in the unsegregated tax collections account and distributed according to the percentage distribution schedule in ORS 311.390 (Tax and interest distribution percentage schedule) .

(4) If the return or taxes are found to be incorrect, the department shall notify the association of the error, and refund any overpayment or demand payment of any deficiency. [Amended by 1963 c.238 §3; 1969 c.492 §5; 1991 c.459 §171; 2001 c.114 §19]

Source: Section 308.815 — Examination of return by department; distribution of tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 317a.125 — OR Code / Title 29 / Chapter 317a / Section 317a.125
317A.125 Rate of taxation
Status: in_force

(1) The corporate activity tax imposed under ORS 317A.116 (Corporate activity tax imposed on commercial activity) for each tax year shall equal $250 plus the product of the taxpayer’s taxable commercial activity in excess of $1 million for the tax year multiplied by 0.57 percent.

(2) A tax is not owed under this section if the person’s taxable commercial activity does not exceed $1 million. [2019 c.122 §65; 2021 c.572 §8]

Source: Section 317A.125 — Rate of taxation; exemption amount , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 315.357 — OR Code / Title 29 / Chapter 315 / Section 315.357
315.357 Time limit applicable to energy conservation tax credit
Status: in_force

(1) For a facility other than a renewable energy resource equipment manufacturing facility, a taxpayer may not be allowed a credit under ORS 315.354 (Energy conservation facilities) unless the taxpayer:

(a) Files an application for preliminary certification under ORS 469B.145 (Application for preliminary certification) on or before April 15, 2011;

(b) Receives preliminary certification under ORS 469B.157 (Submissions for preliminary certification) before July 1, 2011; and

(c) Receives final certification under ORS 469B.161 (Final certification) before January 1, 2013, or has demonstrated, to the State Department of Energy, evidence of beginning construction before April 15, 2011.

(2) Any preliminary certification issued for a facility, other than a renewable energy resource equipment manufacturing facility, under ORS 469B.157 (Submissions for preliminary certification) that remains outstanding as of July 1, 2011, shall expire on July 1, 2014. [2007 c.843 §24; 2009 c.913 §15; 2010 c.76 §5; 2011 c.474 §24; 2011 c.730 §1; 2012 c.45 §16]

Source: Section 315.357 — Time limit applicable to energy conservation tax credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 314.735 — OR Code / Title 29 / Chapter 314 / Section 314.735
314.735 Time limit for notice of deficiency
Status: in_force

The Department of Revenue shall assess additional tax, interest and penalties for adjustments arising from an audit by the Internal Revenue Service, including a partnership-level audit, or reported by the taxpayer on an amended federal return, federal refund claim or other similar report, including a report required under section 6225(c) of the Internal Revenue Code, or as part of an administrative adjustment request, by the following dates:

(1) If a taxpayer files with the department an adjustments report or an amended Oregon tax return as required within the period specified in ORS 314.733 (Requirement to report adjustments from partnership-level audit or administrative adjustment request) , the department may assess any amounts, including in-lieu-of amounts, taxes, interest or penalties arising from the adjustments. The department shall issue a notice of deficiency to the taxpayer on or before the later of:

(a) The expiration of the applicable limitations period specified in ORS 314.410 (Time limit for notice of deficiency) ; or

(b) Two years following the earlier of the date the department is notified by the Internal Revenue Service or the date the taxpayer files the adjustments report or amended Oregon tax return with the department.

(2) If the taxpayer fails to file an adjustments report within the period specified in ORS 314.733 (Requirement to report adjustments from partnership-level audit or administrative adjustment request) or if the adjustments report filed by the taxpayer omits adjustments or understates the correct amount of tax owed, the department may assess any amounts, including in-lieu-of amounts, taxes, interest or penalties arising from the adjustments. The department shall issue a notice of deficiency to the taxpayer on or before the later of:

(a) The expiration of the applicable limitations period specified in ORS 314.410 (Time limit for notice of deficiency) ; or

(b) Two years following the earlier of the date the department is notified by the Internal Revenue Service or the date the taxpayer files the adjustments report with the department. [2019 c.132 §4]

Source: Section 314.735 — Time limit for notice of deficiency , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 323.435 — OR Code / Title 29 / Chapter 323 / Section 323.435
323.435 Actions by Attorney General
Status: in_force

(1) In addition to all other remedies specified in ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) , action may be brought by the Attorney General, at the request of the Department of Revenue, in the name of the state, to recover the amount of any taxes, penalties and interest due under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) , if the action for recovery is commenced within three years from the time the tax is due to be paid.

(2) The Attorney General shall have authority to investigate any criminal violation of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) . [1965 c.525 §86; 2003 c.804 §27]

Source: Section 323.435 — Actions by Attorney General; limitation on actions; authority , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 305.850 — OR Code / Title 29 / Chapter 305 / Section 305.850
305.850 Use of collection agency
Status: repealed

(1) Notwithstanding any provision to the contrary in ORS 9.320 (Necessity for employment of attorney) and 305.610 (Reciprocal recognition of tax liability) , the Director of the Department of Revenue may engage the services of a collection agency to collect any taxes, interest and penalties resulting from an assessment of taxes or additional taxes imposed by ORS chapter 118, 310, 314, 316, 317, 318, 321 or 323 or ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) and any other tax laws administered by the Department of Revenue. The director may engage the services of a collection agency by entering into an agreement to pay reasonable charges on a contingent fee or other basis.

(2) The director shall cause to be collected, in the same manner as provided in subsection (1) of this section, assessments, taxes and penalties due under ORS chapter 656. All amounts collected pursuant to this subsection shall be credited as provided in ORS 293.250 (Collections Unit) .

(3) The director may assign to the collection agency, for collection purposes only, any of the taxes, penalties, interest and moneys due the state.

(4) The collection agency may bring such action or take such proceedings, including but not limited to attachment and garnishment proceedings, as may be necessary. [1981 c.705 §6; 1983 c.541 §5; 1985 c.816 §39; 1987 c.843 §19; 1997 c.99 §50; 2003 c.804 §65; 2005 c.94 §28]

Note: 305.850 (Use of collection agency) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Note: Sections 22 and 48, chapter 538, Oregon Laws 2017, provide:

Sec. 22. Oregon Reinsurance Program exempt. The Oregon Reinsurance Program established in section 18 of this 2017 Act shall be exempt from any and all taxes assessed by the State of Oregon. [2017 c.538 §22]

Sec. 48. Sections 18 to 22, chapter 538, Oregon Laws 2017, are repealed on January 2, 2028. [2017 c.538 §48; 2019 c.2 §3]

Source: Section 305.850 — Use of collection agency , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.392 — OR Code / Title 29 / Chapter 305 / Section 305.392
305.392 Process for limiting scope of third-party subpoena
Status: in_force

(1) This section applies to subpoenas issued under ORS 305.190 (Subpoenaing and examining witnesses, books and papers) or 305.420 (Issuance of subpoenas) (4) to owners of industrial plants, as defined in ORS 308.408 (“Industrial plant” defined) , for the production of books, papers, correspondence or any other documents to be used in a judicial proceeding that involves the determination of the value of a different industrial plant, for purposes of ad valorem property taxation. The purpose of this section is to provide a process by which the parties may limit the scope of a subpoena for the production of documents, if possible.

(2) Before any person or the Department of Revenue may issue a subpoena to which this section applies, the person or department shall give written notice to the person or agency to be subpoenaed that a subpoena will be issued no sooner than 60 days after the date the notice is received. The notice shall state the general nature of the documents desired to be produced and the purpose for which they will be used. The notice shall state that the person or agency to be subpoenaed may request an informal meeting with the person or department giving notice to identify the nature and form of documents the person or agency has and to verify the need for the documents desired to be produced.

(3) If the person or agency receiving a notice given under subsection (2) of this section requests an informal meeting as provided in the notice, the person or department giving notice shall meet with the person or agency before issuing the subpoena. If the parties can agree that only specific documents need to be produced, the subpoena may then be issued and shall be limited to those documents.

(4) If the person or agency receiving a notice under subsection (2) of this section does not request a meeting, or if the parties cannot agree on the specific documents to be produced, the person or department giving notice may issue the subpoena on or after the date specified in the notice.

(5) A person or agency given notice under subsection (2) of this section may not seek relief from compliance with a subpoena or for protection of documents to be produced until a subpoena has been issued. [1993 c.353 §7; 1995 c.650 §84; 2005 c.345 §5]

Source: Section 305.392 — Process for limiting scope of third-party subpoena , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.770 — OR Code / Title 29 / Chapter 305 / Section 305.770
305.770 Report of taxpayers paying invalid tax
Status: in_force

The department or agency of the state charged with the duty of administering the law so invalidated, either wholly or in part, shall prepare a detailed report, listing by name, address and amount of payment each taxpayer who paid an invalid tax under the law. The Oregon Department of Administrative Services shall issue a warrant in favor of each taxpayer listed therein, in the amount so reported, and shall forward the warrant to the taxpayer at the address shown in the report. The State Treasurer shall pay the warrants from the General Fund in the usual manner when and as presented. Warrants refunding invalid taxes shall be payable to the taxpayers named in the report required by this section or to their heirs, administrators, executors or assigns. [Formerly 306.290; 1975 c.614 §8]

Source: Section 305.770 — Report of taxpayers paying invalid tax; issuance and payment of warrants , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.042 — OR Code / Title 29 / Chapter 316 / Section 316.042
316.042 Amount of tax where joint return used
Status: in_force

In the case of a joint return of spouses in a marriage, pursuant to ORS 316.122 (Separate or joint determination of income for spouses in a marriage) or pursuant to ORS 316.367 (Joint return by spouses in a marriage) , the tax imposed by ORS 316.037 (Imposition and rate of tax) shall be twice the tax which would be imposed if the taxable income were cut in half. For purposes of this section, a return of a head of household or a surviving spouse, as defined in subsections (a) and (b) of section 2 of the Internal Revenue Code, shall be treated as a joint return of spouses in a marriage. [1969 c.493 §12; 1975 c.674 §2; 1987 c.293 §7; 1987 c.647 §10; 2015 c.629 §40]

Source: Section 316.042 — Amount of tax where joint return used , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 319.697 — OR Code / Title 29 / Chapter 319 / Section 319.697
319.697 Records required of sellers and users
Status: in_force

(1) Every user of fuel in a motor vehicle required to be licensed under ORS 319.550 (User’s license required to use fuel) shall keep a record of fuel used and be prepared to prove that all the tax due and payable on fuel used has been paid. An invoice, described in ORS 319.671 (When invoices required) , properly filled out, is proof that any tax due which is shown on the invoice as paid was paid for the fuel covered by the invoice. The user’s record of fuel used for any purpose, other than fuel obtained from a seller who collected the tax, shall indicate the date the fuel was obtained, the name and address of the seller from whom the fuel was obtained, and the amount of fuel obtained, in gallons.

(2) In lieu of maintaining an actual record of fuel used, a user required to be licensed under ORS 319.550 (User’s license required to use fuel) who operates a motor vehicle with a light weight of less than 8,000 pounds may maintain an accurate record of miles operated upon Oregon highways. The gallons of taxable fuel used shall be computed by applying a reasonable miles per gallon figure to the Oregon miles operated. The Department of Transportation shall determine whether the miles per gallon figure is reasonable and its decision shall be final.

(3) Every seller of fuel for any purpose shall keep a record of fuel sold for any purpose and shall be prepared to prove that all the tax provided by ORS 319.530 (Imposition of tax) has been remitted to the department. The department may specify the form of the seller’s record.

(4) Every seller, and every user of fuel in a motor vehicle required to be licensed under ORS 319.550 (User’s license required to use fuel) shall preserve in this state for a period of three years all records of fuel used or fuel sold, together with invoices and any other relevant records or papers which may be specified by the department.

(5) The department or its authorized agent may examine every user’s or seller’s records and papers required to be preserved by subsection (4) of this section at any time during normal business hours. [1959 c.188 §§19,20,21,22; 1971 c.149 §4; 1977 c.429 §8]

Source: Section 319.697 — Records required of sellers and users; alternative records for certain users , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 308a.250 — OR Code / Title 29 / Chapter 308a / Section 308a.250
308A.250 Definitions for ORS 308A.250 to 308A.259
Status: in_force

As used in ORS 308A.250 (Definitions for ORS 308A.250 to 308A.259) to 308A.259 (Disqualification of homesite) :

(1) “Exclusive farm use zone” has the meaning given that term in ORS 308A.053 (Definitions for ORS 308A.050 to 308A.128) .

(2) “Forestland” means forestland that is a parcel of land of more than 10 acres that has been zoned in the comprehensive plan for exclusive farm use, forest use or farm and forest use and that is, as of the assessment date for which value for the forest homesite is being determined:

(a) Land that has as its highest and best use the growing and harvesting of trees of a marketable species;

(b) Land that has been designated as forestland under ORS 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land) or 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land) ; or

(c) Land that is assessed as small tract forestland under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) .

(3) “Homesite” means land described in ORS 308A.253 (Qualification of homesites) , including all tangible improvements to the land under and adjacent to a dwelling and other structures, if any, that are customarily provided in conjunction with the dwelling.

(4) “Nonexclusive farm use zone farmland” has the meaning given that term in ORS 308A.053 (Definitions for ORS 308A.050 to 308A.128) .

(5) “Owner” or “owners” means:

(a) The person who holds an estate in the homesite in fee simple or for life.

(b) Any one of tenants in common or tenants by the entirety, holding an estate in the homesite in fee simple or for life.

(c) Any person of legal age, duly authorized in writing to act on behalf of any person described in paragraph (a) or (b) of this subsection in filing an application for special assessment of nonexclusive farm use zone farmland.

(d) The guardian or conservator of an owner, or the executor or administrator of an owner’s estate.

(e) The purchaser of the fee simple or life estate of an owner under a contract of sale. [1999 c.314 §29; 2003 c.454 §§96,98; 2003 c.621 §82]

Source: Section 308A.250 — Definitions for ORS 308A.250 to 308A.259 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 323.459 — OR Code / Title 29 / Chapter 323 / Section 323.459
323.459 Disposition of further tax proceeds
Status: in_force

All moneys received by the Department of Revenue from the tax imposed by ORS 323.031 (Additional tax imposed) (2) shall be paid over to the State Treasurer to be held in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) . The department shall pay expenses for administration and enforcement of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) out of moneys received from the tax imposed under ORS 323.031 (Additional tax imposed) (2). Moneys used for payment of expenses under this section shall equal 60.61 percent of all expenses for administration and enforcement of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) . Amounts necessary to pay administrative and enforcement expenses are continuously appropriated to the department from the suspense account. After the payment of administrative and enforcement expenses and refunds, the remaining balance shall be credited to the Oregon Health Authority Fund established by ORS 413.101 (Oregon Health Authority Fund) to be used as follows:

(1) 90 percent of the moneys are continuously appropriated to the Oregon Health Authority for the purposes of funding the maintenance and expansion of the number of persons eligible for medical assistance and funding the maintenance of benefits available under the medical assistance program, including mental health services.

(2) 10 percent of the moneys are continuously appropriated to the Oregon Health Authority for distribution to tribal health providers, Urban Indian Health programs, regional health equity coalitions, culturally specific and community-specific health programs and state and local public health programs that address prevention and cessation of tobacco and nicotine use by youth and adults, tobacco-related health disparities and the prevention and management of chronic disease related to tobacco and nicotine. [2019 c.525 §3]

Source: Section 323.459 — Disposition of further tax proceeds; payment of expenses for administration and enforcement , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 310.190 — OR Code / Title 29 / Chapter 310 / Section 310.190
310.190 Effect of election challenge on tax
Status: in_force

(1) If a challenge has been filed under ORS 258.016 (Grounds for contest) (7), any tax that was authorized by the election shall not be extended on the assessment and tax roll until the challenge has been resolved.

(2) If a challenge is resolved so that the contested election is determined to be valid and all appeals of the resolution also resolved, or rights to appeal expired, the tax that was authorized by the election shall be extended on the roll for the first tax year following the date of resolution.

(3) The tax shall be extended for the same number of years as the tax would have been imposed had the challenge not occurred. [1997 c.541 §318]

Source: Section 310.190 — Effect of election challenge on tax; resolution of challenge , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 317.349 — OR Code / Title 29 / Chapter 317 / Section 317.349
317.349 Transaction treated as lease purchase under federal law
Status: in_force

To derive Oregon taxable income, federal taxable income shall be modified to the extent necessary to not treat as a lease purchase or in any other way recognize for Oregon tax purposes a transaction entered into pursuant to section 168(f) (8) of the Internal Revenue Code as that section was in effect prior to January 1, 1987, or as applicable under section 204(b) of the Tax Reform Act of 1986 (Public Law 99-514) on and after January 1, 1987 (relating to certain leases of qualified farm property or automotive manufacturing equipment). [1983 c.162 §25; 1997 c.99 §4]

Source: Section 317.349 — Transaction treated as lease purchase under federal law , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 308.714 — OR Code / Title 29 / Chapter 308 / Section 308.714
308.714 Disqualification
Status: in_force

(1) An owner of property assessed under ORS 308.707 (Valuation of multiunit rental property subject to special assessment) must notify the county assessor if:

(a) The property is no longer multiunit rental housing that is subject to a government restriction on use;

(b) New property is constructed at the location of the multiunit rental housing, or new improvements are made to the multiunit rental housing;

(c) An event described in ORS 308.146 (Determination of maximum assessed value and assessed value) (3)(b) or (c) occurs with respect to the multiunit rental housing; or

(d) The owner chooses not to have the property assessed under ORS 308.707 (Valuation of multiunit rental property subject to special assessment) .

(2) The notification must be made within 60 days following the date on which the circumstance described in subsection (1) of this section occurred.

(3) The notification must be made in writing and must indicate the date on which the circumstance described in subsection (1) of this section occurred.

(4) The Department of Revenue may by rule prescribe penalties to be imposed on a property owner if notification is not made as required by subsections (1) to (3) of this section.

(5) Intentionally left blank —Ed.

(a) Property shall be disqualified from special assessment under ORS 308.707 (Valuation of multiunit rental property subject to special assessment) as of the tax year immediately following any change, event or choice described in subsection (1)(a), (c) or (d) of this section.

(b) Following disqualification for any change or event described in subsection (1)(a) or (c) of this section, a property owner may apply for special assessment pursuant to ORS 308.709 (Application procedure) .

(c) Following disqualification for a choice described in subsection (1)(d) of this section, a property owner may reapply only once for special assessment pursuant to ORS 308.709 (Application procedure) within the 10-year period following the year in which the property was first qualified for special assessment. An owner may not reapply for special assessment pursuant to ORS 308.709 (Application procedure) after the end of that 10-year period.

(6) New property constructed at the location of the multiunit rental housing or new improvements made to the multiunit rental housing may qualify for special assessment under ORS 308.707 (Valuation of multiunit rental property subject to special assessment) only if the property owner files an application under ORS 308.709 (Application procedure) in the time and manner prescribed by ORS 308.709 (Application procedure) . Notwithstanding ORS 308.712 (Methods to determine specially assessed value) , the new property or new improvements, if otherwise qualified for special assessment, must be specially assessed using the method elected by the property owner for the existing multiunit rental housing.

(7) As used in this section, “new property or new improvements” has the meaning given that term in ORS 308.149 (Definitions for ORS 308.149 to 308.166) . [2001 c.605 §7]

Source: Section 308.714 — Disqualification; notification requirements; penalties; rules; reapplication; new property or new improvements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 321.185 — OR Code / Title 29 / Chapter 321 / Section 321.185
321.185 Forest Research and Experiment Account
Status: in_force

(1) There hereby is established in the State Treasury in the General Fund an account to be known as the Forest Research and Experiment Account, which account hereby is appropriated continuously to the Higher Education Coordinating Commission for distribution to Oregon State University for the purposes of ORS 526.215 (Oregon State University research and experimentation programs) and 526.225 (Forest Research Laboratory) .

(2) The Forest Research and Experiment Account shall consist of allocations from harvest taxes as provided in ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes) (1). [1953 c.375 §21; 1957 c.309 §6; 1961 c.297 §6; 1985 c.759 §17; 2003 c.46 §46; 2015 c.767 §97]

Source: Section 321.185 — Forest Research and Experiment Account; appropriation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 314.714 — OR Code / Title 29 / Chapter 314 / Section 314.714
314.714 Character of partnership income
Status: in_force

(1) Each item of partnership income, gain, loss or deduction has the same character for a partner as it has for federal income tax purposes. If an item is not characterized for federal income tax purposes, it has the same character for a partner as if realized directly from the source from which realized by the partnership or incurred in the same manner as incurred by the partnership.

(2) A partner’s distributive share of an item of partnership income, gain, loss or deduction (or item thereof) shall be that partner’s distributive share of partnership income, gain, loss or deduction (or item thereof) for federal income tax purposes as determined under section 704 of the Internal Revenue Code and adjusted for the modifications, additions and subtractions provided in this chapter and ORS chapters 316, 317 and 318.

(3) A partner shall, on the partner’s return, treat a partnership item in a manner that is consistent with the treatment of the partnership item on the partnership return, unless the partner notifies the Department of Revenue of the inconsistency. The department shall prescribe by rule the method for notification of an inconsistency. [1989 c.625 §30 (enacted in lieu of 316.347); 1993 c.726 §22; 1999 c.90 §6; 2019 c.132 §8]

Source: Section 314.714 — Character of partnership income; procedure if partner’s treatment of item inconsistent with partnership treatment; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 324.210 — OR Code / Title 29 / Chapter 324 / Section 324.210
324.210 Status of taxes, interest and penalties as debt
Status: in_force

All taxes, interest and penalties due and unpaid under this chapter, shall constitute a debt due the State of Oregon from the person liable for the tax and may be collected, together with interest, penalty and costs, by appropriate judicial proceeding, which remedy is in addition to all other existing remedies. However, no proceeding for the collection of taxes under this section shall be instituted after the expiration of six years from the date such taxes were due. [1981 c.889 §14]

Source: Section 324.210 — Status of taxes, interest and penalties as debt; limitation on time of collection , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 307.140 — OR Code / Title 29 / Chapter 307 / Section 307.140
307.140 Property of religious organizations
Status: in_force

Upon compliance with ORS 307.162 (Claiming exemption) , the following property owned or being purchased by religious organizations shall be exempt from taxation:

(1) All houses of public worship and other additional buildings and property used solely for administration, education, literary, benevolent, charitable, entertainment and recreational purposes by religious organizations, the lots on which they are situated, and the pews, slips and furniture therein. However, any part of any house of public worship or other additional buildings or property which is kept or used as a store or shop or for any purpose other than those stated in this section shall be assessed and taxed the same as other taxable property.

(2) Parking lots used for parking or any other use as long as that parking or other use is permitted without charge for no fewer than 355 days during the tax year.

(3) Land and buildings on the land held or used solely for cemetery or crematory purposes, including any buildings solely used to store machinery or equipment used exclusively for maintenance of such lands.

(4) Intentionally left blank —Ed.

(a) Land and buildings on the land held or used solely to provide affordable housing to low-income households including, but not limited to, any portion of the property for any period during which the portion of the property is rented out as affordable housing to low-income households.

(b) As used in this subsection:

(A) “Affordable housing” has the meaning given that term in ORS 197A.470 (Final action on affordable housing application) .

(B) “Low-income households” means households described in ORS 197A.470 (Final action on affordable housing application) (1).

(5) ORS 315.037 (Tax expenditures applicable for limited time) does not apply to this section. [Amended by 1955 c.258 §1; 1959 c.207 §2; 1973 c.397 §1; 1974 c.52 §2; 1987 c.756 §3; 1993 c.655 §5; 2021 c.446 §1]

Note: Section 2b, chapter 446, Oregon Laws 2021, provides:

Sec. 2b. A religious organization may file a claim, under ORS 307.162 (Claiming exemption) (2)(a)(A), for exemption for property under ORS 307.140 (Property of religious organizations) (4) for the property tax year beginning on July 1, 2021, without paying a filing fee. [2021 c.446 §2b]

Source: Section 307.140 — Property of religious organizations; affordable housing , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 311.514 — OR Code / Title 29 / Chapter 311 / Section 311.514
311.514 Computation of interest when interest computation date falls on Saturday, Sunday or legal holiday
Status: in_force

If any date for which interest is computed by a tax collector falls on a Saturday, or on a Sunday or any legal holiday, the date for which interest is computed shall be the next business day following the Saturday, Sunday or legal holiday. [1993 c.6 §2]

Source: Section 311.514 — Computation of interest when interest computation date falls on Saturday, Sunday or legal holiday , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 324.240 — OR Code / Title 29 / Chapter 324 / Section 324.240
324.240 Payment of tax when oil or gas in litigation
Status: in_force

When oil or gas subject to gross production tax under this chapter is in litigation or dispute involving ownership of the oil or gas, and the oil or gas is sold, the usual gross production tax, as provided by law, shall be paid from the proceeds or funds in the hands of the purchaser of the oil or gas and in lieu of payment for the production, to the extent of the tax. The receipt of the Department of Revenue therefor shall be accepted in lieu of money in settlement of the purchase price of the production. If oil or gas is assigned as security for debt or otherwise, the tax shall be likewise paid by the assignee, and the tax shall constitute a lien upon the interest assigned, which shall be paramount to the indebtedness for which the assignment is made, and if the tax becomes delinquent, the usual penalty shall apply. [1981 c.889 §16]

Source: Section 324.240 — Payment of tax when oil or gas in litigation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 312.300 — OR Code / Title 29 / Chapter 312 / Section 312.300
312.300 Effect of irregularities and omissions on sales made pursuant to ORS 312.270 or 312.290
Status: in_force

No proceedings subsequent to a judgment foreclosing a tax lien or liens upon property purchased under ORS 312.270 (Title of county purchasing property) or 312.290 (Sale of property on which there are unpaid assessments applicable to defaulted bonds of a city or town) , whether by a private purchaser or by a municipal corporation, shall be invalidated and no deed shall be declared void or set aside for irregularities, omissions or defects, unless the record owner of the property sold actually has been misled by the irregularities, omissions or defects to the injury of the record owner. [Amended by 2003 c.576 §430]

Source: Section 312.300 — Effect of irregularities and omissions on sales made pursuant to ORS 312.270 or 312.290 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 320.400 — OR Code / Title 29 / Chapter 320 / Section 320.400
320.400 Definitions for ORS 320.400 to 320.490 and 803.203
Status: in_force

As used in ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes) :

(1) Intentionally left blank —Ed.

(a) “Bicycle” means:

(A) A vehicle that is designed to be operated on the ground on wheels for the transportation of humans and is propelled exclusively by human power; or

(B) An electric assisted bicycle as defined in ORS 801.258 (“Electric assisted bicycle.”) .

(b) “Bicycle” does not include:

(A) Carts;

(B) Durable medical equipment;

(C) In-line skates;

(D) Roller skates;

(E) Skateboards;

(F) Stand-up scooters;

(G) Strollers designed for the transportation of children;

(H) Trailer cycles or other bicycle attachments; or

(I) Wagons.

(2) Intentionally left blank —Ed.

(a) “Retail sales price” means the total price paid at retail for a taxable vehicle, exclusive of the amount of any excise, privilege or use tax, to a seller by a purchaser of the taxable vehicle.

(b) “Retail sales price” does not include the retail value of:

(A) Modifications to a taxable vehicle that are necessary for a person with a disability to enter or drive or to otherwise operate or use the vehicle.

(B) Customized industrial modifications to the chassis of a truck that has a gross vehicle weight rating of at least 10,000 pounds and not more than 26,000 pounds.

(3) “Seller” means:

(a) With respect to the privilege tax imposed under ORS 320.405 (Tax for privilege of engaging in business of selling motor vehicles at retail) and the use tax imposed under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) , a vehicle dealer.

(b) With respect to the excise tax imposed under ORS 320.415 (Excise tax on retail sale of bicycles) , a person engaged in whole or in part in the business of selling bicycles.

(4) “Taxable bicycle” means a new bicycle that has a retail sales price of $200 or more.

(5) “Taxable motor vehicle” means a vehicle that:

(a) Has a gross vehicle weight rating of 26,000 pounds or less;

(b) Intentionally left blank —Ed.

(A) If equipped with an odometer, has 7,500 miles or less on the odometer; or

(B) If not equipped with an odometer, has a manufacturer’s certificate of origin or a manufacturer’s statement of origin; and

(c) Is:

(A) A vehicle as defined in ORS 744.850 (Definitions for ORS 744.850 to 744.858) , other than an all-terrain vehicle or a trailer;

(B) A camper as defined in ORS 801.180 (“Camper.”) ;

(C) A commercial bus as defined in ORS 801.200 (“Commercial bus.”) ;

(D) A commercial motor vehicle as defined in ORS 801.208 (“Commercial motor vehicle.”) ;

(E) A commercial vehicle as defined in ORS 801.210 (“Commercial vehicle.”) ;

(F) A fixed load vehicle as defined in ORS 801.285 (“Fixed load vehicle.”) ;

(G) A moped as defined in ORS 801.345 (“Moped.”) ;

(H) A motor home as defined in ORS 801.350 (“Motor home.”) ;

(I) A motor truck as defined in ORS 801.355 (“Motor truck.”) ;

(J) A tank vehicle as defined in ORS 801.522 (“Tank vehicle.”) ;

(K) A trailer as defined in ORS 801.560 (“Trailer.”) that is required to be registered in this state;

(L) A truck tractor as defined in ORS 801.575 (“Truck tractor.”) ; or

(M) A worker transport bus as defined in ORS 801.610 (“Worker transport bus.”) .

(6) “Taxable vehicle” means a taxable bicycle or a taxable motor vehicle.

(7) “Transportation project taxes” means the privilege tax imposed under ORS 320.405 (Tax for privilege of engaging in business of selling motor vehicles at retail) , the use tax imposed under ORS 320.410 (Tax on use in Oregon of motor vehicles purchased out of state at retail) and the excise tax imposed under ORS 320.415 (Excise tax on retail sale of bicycles) .

(8) Intentionally left blank —Ed.

(a) “Vehicle dealer” means:

(A) A person engaged in business in this state that is required to obtain a vehicle dealer certificate under ORS 822.005 (Acting as vehicle dealer without certificate) ; and

(B) A person engaged in business in another state that would be subject to ORS 822.005 (Acting as vehicle dealer without certificate) if the person engaged in business in this state.

(b) Notwithstanding paragraph (a) of this subsection, a person is not a vehicle dealer for purposes of ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) and 803.203 (Proof of payment of taxes) to the extent the person:

(A) Conducts an event that lasts less than seven consecutive days, for which the public is charged admission and at which otherwise taxable motor vehicles are sold at auction; or

(B) Sells an otherwise taxable motor vehicle at auction at an event described in this paragraph. [2017 c.750 §89; 2018 c.93 §10; 2019 c.491 §1; 2021 c.630 §34]

Source: Section 320.400 — Definitions for ORS 320.400 to 320.490 and 803.203 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 310.206 — OR Code / Title 29 / Chapter 310 / Section 310.206
310.206 1997-1998 tax certification notice
Status: in_force

(1) Notwithstanding ORS 310.060 (Notice certifying taxes) , for the tax year beginning July 1, 1997, the notice required under ORS 310.060 (Notice certifying taxes) shall be as provided in this section.

(2) Every city, school district or other public corporation authorized to levy or impose a tax on property shall file a notice in writing of the ad valorem property tax levy made by it and any other taxes on property imposed by it on property subject to ad valorem property taxation that is required or authorized to be placed on the assessment and tax roll for the current fiscal year. The notice shall be accompanied by a copy of a lawfully adopted ordinance or resolution that categorizes the tax, fee, charge, assessment or toll as subject to or not subject to the limits of section 11b, Article XI of the Oregon Constitution, identified by the categories set forth in ORS 310.150 (Segregation into categories) .

(3) For any ad valorem property taxes levied by the taxing district, the notice shall state as a separate item:

(a) The total amount of money, prior to reduction under section 11 (3), Article XI of the Oregon Constitution, that the taxing district would have been entitled to levy under the property tax laws of this state as described in ORS 310.210 (Measure 5 imposed tax estimate) (2);

(b) If the taxing district is a taxing district other than a city, county or school district:

(A) The amount of the levy that is used to support a hospital facility; and

(B) The amount of any levy certified in the tax year beginning July 1, 1995, that was used to support a hospital facility;

(c) The amount of any levy of ad valorem property taxes that is not subject to constitutional reduction because the levy is described in section 11 (7)(a), Article XI of the Oregon Constitution;

(d) The amount of any serial or one-year levy that replaces an existing serial or one-year levy approved by a majority of the voters voting on the question in an election held on or after December 5, 1996, and first imposed for a tax year beginning on July 1, 1997, if the rate or the amount of the levy is not greater than the rate or amount of the levy replaced;

(e) The total rate or amount of the taxing district’s local option tax that is imposed pursuant to ORS 280.040 (Definitions for ORS 280.040 to 280.145) to 280.145 (Serial levy under former law) or that is treated as a local option tax under section 11 (7)(c), Article XI of the Oregon Constitution, and the date the local option tax was approved by voters;

(f) The amount levied for the payment of exempt bonded indebtedness or interest thereon that is not subject to limitation under section 11 (11) or section 11b, Article XI of the Oregon Constitution;

(g) The amount levied to pay qualified taxing district obligations, identifying the extent to which the amount levied is to be used to repay:

(A) Principal and interest for any bond issued before December 5, 1996, and secured by a pledge or explicit commitment of ad valorem property taxes or a covenant to levy or collect ad valorem property taxes;

(B) Principal and interest for any other formal, written borrowing of moneys executed before December 5, 1996, for which ad valorem property tax revenues have been pledged or explicitly committed, or that are secured by a covenant to levy or collect ad valorem property taxes;

(C) Principal and interest for any bond issued to refund an obligation described in subparagraph (A) or (B) of this paragraph; or

(D) Local government pension and disability plan obligations that commit ad valorem property taxes and the ad valorem property taxes imposed to fulfill those obligations; and

(h) For any levy certified under paragraph (g) of this subsection, the amount levied to pay the same qualified obligation (or a predecessor obligation that has been refunded by the current qualified obligation) in the tax year beginning July 1, 1995.

(4) Intentionally left blank —Ed.

(a) If the taxing district chooses not to levy the entire amount that the taxing district would have been entitled to levy under subsection (3)(a) of this section, the taxing district shall state the amount as prescribed in subsection (3)(a) of this section under the heading “For Permanent Rate Limit Determination Only.”

(b) The taxing district shall then state the lesser amount that the district has determined as the maximum amount to be raised for operating tax purposes for the tax year beginning July 1, 1997, under the heading “1997-1998 Operating Tax Amount.”

(5) Intentionally left blank —Ed.

(a) The notice shall also list each rate or amount subject to the limits of section 11b, Article XI of the Oregon Constitution, identified by the categories set forth in ORS 310.150 (Segregation into categories) .

(b) If an item as described in subsection (3) of this section is allocable to more than one category under ORS 310.150 (Segregation into categories) , then notwithstanding subsection (3) of this section, the notice shall list as a separate item each portion that is allocable to a category.

(6) The notice and the taxing district filing the notice shall comply with ORS 310.060 (Notice certifying taxes) (3). [1997 c.541 §22]

Source: Section 310.206 — 1997-1998 tax certification notice , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 319.182 — OR Code / Title 29 / Chapter 319 / Section 319.182
319.182 Collection of delinquent tax, interest or penalty
Status: in_force

(1) If a person fails to pay in full any tax, interest or penalty due under ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) , the Department of Transportation may issue a warrant for the amount due, with the added penalties or charges, interest and the cost of executing the warrant. A copy of the warrant shall be mailed or delivered to the taxpayer by the department at the taxpayer’s last-known address.

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

(3) In the discretion of the department a warrant under this section may be directed to any agent authorized by the department to collect taxes, and in the execution of the warrant the agent has all of the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty. [1999 c.769 §2; 2003 c.576 §200; 2011 c.661 §3]

Note: 319.182 (Collection of delinquent tax, interest or penalty) , 319.184 (Use of collection agency) and 319.186 (Uncollectible tax, interest or penalty) were added to and made a part of 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) by legislative action but were not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 319.182 — Collection of delinquent tax, interest or penalty; warrant; judgment lien , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 315.288 — OR Code / Title 29 / Chapter 315 / Section 315.288
315.288 Housing and Community Services Department to provide information to Department of Revenue
Status: repealed

[2023 c.490 §21]

Source: Section 315.288 — Housing and Community Services Department to provide information to Department of Revenue; rules (repealed) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 308.233 — OR Code / Title 29 / Chapter 308 / Section 308.233
308.233 Use of sales data for physical appraisal
Status: in_force

(1) For purposes of making a physical appraisal of property for ad valorem property taxation, in arriving at the value level for the property, any sales data used shall be examined, analyzed, adjusted and otherwise utilized in such a manner that the value level determined for the property is substantially equivalent to the value level that would be determined if the sales data utilized was the same sales data, and was examined, analyzed, adjusted and otherwise utilized in the same manner as the sales data utilized in making the certified ratio study under ORS 309.200 (Assessor to collect sales data and prepare ratio study) .

(2) The purpose of this section is to achieve equality and uniformity in assessed values between properties that are physically appraised and those that are not physically appraised, but subject to trending or indexing for the particular assessment year. [1979 c.241 §51; 1989 c.330 §15; 1991 c.459 §98; 1997 c.541 §160]

Note: 308.233 (Use of sales data for physical appraisal) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 308 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 308.233 — Use of sales data for physical appraisal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 308.212 — OR Code / Title 29 / Chapter 308 / Section 308.212
308.212 Requirement for property owner to file address
Status: in_force

(1) Any person who owns real property located in any county shall notify the county assessor for the county where the property is located of that owner’s current address and, within 30 days of the change, shall notify the assessor of any change of address.

(2) A notice required under subsection (1) of this section does not meet the requirements of this section unless the notice is in writing and:

(a) For an individual, the notice contains the residence address of the person.

(b) For any other person, the notice contains the name and address of persons upon whom process may be served.

(3) The county assessor of each county shall maintain records showing the information required to be submitted to the assessor under this section. The assessor shall note any property owner’s change of address on the tax rolls.

(4) Subsection (1) of this section does not apply to any government body or government agency. [1981 c.153 §49]

Note: 308.212 (Requirement for property owner to file address) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 308 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 308.212 — Requirement for property owner to file address , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).