ORS § 317a.123 — OR Code / Title 29 / Chapter 317a / Section 317a.123
317A.123 Receipts from sale of prescription drugs excluded
Status: in_force

(1) As used in this section:

(a) “Eligible pharmacy” means a pharmacy that has nine or fewer locations under common ownership in this state. “Eligible pharmacy” does not include a pharmacy that caters primarily to veterinary customers.

(b) “Pharmacy” has the meaning given that term in ORS 689.005 (Definitions) .

(2) Notwithstanding ORS 317A.100 (Definitions) , amounts received by an eligible pharmacy in receipt for the sale of prescription drugs are excluded from the definition of commercial activity and are exempt from the tax imposed under ORS 317A.116 (Corporate activity tax imposed on commercial activity) . [2022 c.82 §10]

Note: Section 16 (4), chapter 82, Oregon Laws 2022, provides:

Sec. 16. (4) Section 10 of this 2022 Act [ 317A.123 (Receipts from sale of prescription drugs excluded) ] applies to tax years beginning on or after January 1, 2022, and before January 1, 2026. [2022 c.82 §16(4)]

Source: Section 317A.123 — Receipts from sale of prescription drugs excluded , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 314.035 — OR Code / Title 29 / Chapter 314 / Section 314.035
314.035 Application of Omnibus Budget Reconciliation Act of 1987 (P.L. 100-203), Family Support Act of 1988 (P.L. 100-485) and Technical and Miscellaneous Revenue Act of 1988 (P.L. 100-647)
Status: in_force

(1) Except as provided in subsections (2) to (4) of this section and sections 83 to 92, chapter 625, Oregon Laws 1989, the amendments by chapter 625, Oregon Laws 1989, apply to transactions or activities occurring on or after January 1, 1989, in tax years beginning on or after January 1, 1989.

(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended by the Tax Reform Act of 1986 (P.L. 99-514) and other Acts, relative to those dates, contained in the Omnibus Budget Reconciliation Act of 1987 (P.L. 100-203) shall apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the federal Internal Revenue Code and related federal law.

(3) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended by the Tax Reform Act of 1986 (P.L. 99-514) and other Acts, relative to those dates, contained in the Family Support Act of 1988 (P.L. 100-485) shall apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the federal Internal Revenue Code and related federal law.

(4) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended by the Tax Reform Act of 1986 (P.L. 99-514) and other Acts, relative to those dates, contained in the Technical and Miscellaneous Revenue Act of 1988 (P.L. 100-647) shall apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the federal Internal Revenue Code and related federal law.

(5) Intentionally left blank —Ed.

(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 1989, and the deficiency, or any portion thereof, is attributable to any retroactive treatment under chapter 625, Oregon Laws 1989, then any interest or penalty assessed under ORS chapter 305, 314, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.

(b) If a refund is due any taxpayer for a tax year beginning before January 1, 1989, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under chapter 625, Oregon Laws 1989, then notwithstanding ORS 314.415 (Refunds) or other law, the refund shall be paid without interest.

(c) Any changes required on account of chapter 625, Oregon Laws 1989, for a tax year beginning prior to January 1, 1989, shall be made by filing an amended return within the time prescribed by law.

(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the change or changes relate within the period as specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a 1989 return is filed, whichever period expires later. [1989 c.625 §82]

Note: See first note under 314.033 (Application of federal Tax Reform Act of 1986 (P.L. 99-514)) .

Note: Legislative Counsel has substituted “chapter 625, Oregon Laws 1989,” for the words “this Act” in section 82, chapter 625, Oregon Laws 1989, compiled as 314.035 (Application of Omnibus Budget Reconciliation Act of 1987 (P.L. 100-203), Family Support Act of 1988 (P.L. 100-485) and Technical and Miscellaneous Revenue Act of 1988 (P.L. 100-647)) . Specific ORS references have not been substituted, pursuant to 173.160 (Powers and duties of Legislative Counsel in preparing editions for publication) . These sections may be determined by referring to the 1989 Comparative Section Table located in Volume 22 of ORS.

Source: Section 314.035 — Application of Omnibus Budget Reconciliation Act of 1987 (P.L. 100-203), Family Support Act of 1988 (P.L. 100-485) and Technical and Miscellaneous Revenue Act of 1988 (P.L. 100-647) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.130 — OR Code / Title 29 / Chapter 305 / Section 305.130
305.130 Department as party to actions involving property subject to certain tax liens
Status: in_force

(1) The Department of Revenue may be made a party in any action in any court of this state or of the United States having jurisdiction of the subject matter to quiet title to, to remove a cloud from the title to, or for the foreclosure of a mortgage or other lien upon, any real property or personal property, or both, upon which the State of Oregon has or claims to have a lien under ORS 311.673 (State liens against tax-deferred property) , 311.679 (Estimate of deferred taxes) , 311.771 (Liens) , 314.430 (Warrant for collection of taxes) or 321.570 (Warrant for collection of delinquent taxes) or ORS chapter 323, and the judgment in such action shall be conclusive and binding upon the State of Oregon and such department.

(2) The complaint in such action shall set forth with particularity the nature of any such lien had or claimed by the State of Oregon. The summons in such action, together with a copy of the complaint therein, shall be served on such department in the manner prescribed by ORCP 7 D(3)(h), and such summons shall require such department to appear and answer the complaint within 60 days from the date of such service. [1961 c.573 §4; 1979 c.284 §134; 1981 c.706 §6; 1985 c.816 §37; 1987 c.158 §43; 1989 c.948 §7; 2003 c.804 §63]

Source: Section 305.130 — Department as party to actions involving property subject to certain tax liens; complaint and summons , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308.505 — OR Code / Title 29 / Chapter 308 / Section 308.505
308.505 Definitions for ORS 308.505 to 308.674
Status: in_force

As used in 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) :

(1) “Car” or “railcar” means a vehicle adapted to the rails of a railroad.

(2) “Centrally assessed” means the assessment of property by the Department of Revenue under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(3) Intentionally left blank —Ed.

(a) “Communication” includes telephone communication and data transmission services by whatever means provided.

(b) “Communication” does not include the services of television and radio stations licensed by the Federal Communications Commission that use primarily earth-based transmitters to broadcast programming via radio waves to television or radio receivers that use indoor or outdoor antennas for reception, including, but not limited to, rabbit ear, whip, loop, Yagi and log-periodic antennas.

(4) “Data center” means an online service data center or an independent data center.

(5) “Data transmission services” does not include providing electronic mail accounts or search engine services solely by means of contractual agreement with another company that owns the transmission property if providing such accounts or services are the only data transmission services provided by the company in Oregon.

(6) “Historical or original cost” means all costs incurred by a company in placing property in service for the property’s intended use by the company, including, but not limited to, purchase price, freight, engineering fees, legal fees, materials, labor, overhead, taxes, interest, entrepreneurial profit and other fees, expenses and charges related to construction or installation.

(7) “Independent data center” means real and personal property consisting of buildings or structures specifically designed or modified to house networked computers and data and transaction processing equipment and related infrastructure support equipment, including, without limitation, power and cooling equipment, used primarily to provide, as a service to persons other than the company operating the independent data center, data and transaction processing services, outsource information technology services and computer equipment colocation services. For purposes of this subsection, the primary use of property is based on the relative proportion of the original cost of property used for all purposes.

(8) “Inland water” means all water or waters within the State of Oregon, all interstate rivers touching Oregon and all tidewaters extending to the ocean bars.

(9) “Interstate” means transit between the State of Oregon and:

(a) Another state;

(b) A district, territory or possession of the United States; or

(c) A foreign country.

(10) “Large private railcar company” means a private railcar company with personal property with a real market value for the tax year that exceeds $1 million.

(11) “Locally assessed” means the assessment of property for property tax purposes by the county assessor that is not conducted under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(12) “Online service data center” means real and personal property consisting of buildings or structures specifically designed or modified to house networked computers and data and transaction processing equipment and related infrastructure support equipment, including, without limitation, power and cooling equipment, used primarily to provide, to a single user, including the user’s affiliates, customers, lessees, vendors and other persons authorized by the user, data and transaction processing services. For purposes of this subsection, the primary use of property is based on the relative proportion of the original cost of property used for all purposes.

(13) “Person,” “company,” “corporation” or “association” means any person, group of persons, whether organized or unorganized, firm, joint stock company, association, cooperative or mutual organization, people’s utility district, joint operating agency as defined in ORS 262.005 (Definitions for ORS 262.015 to 262.105) , syndicate, entity formed to partner or combine public and private interests, partnership or corporation engaged in performing or maintaining any business or service or in selling any commodity as set forth in ORS 308.515 (Department to make annual assessment of designated utilities and companies) , whether or not the activity is pursuant to any franchise and whether or not the person or other entity or combination of entities possesses characteristics of limited or unlimited liability.

(14) “Property”:

(a) Means all property of any kind, whether real, personal, tangible or intangible, that is used or held by a company as owner, occupant, lessee or otherwise, for the performance or maintenance of a business or service or for the sale of a commodity, as described in ORS 308.515 (Department to make annual assessment of designated utilities and companies) ;

(b) Includes, but is not limited to, the lands and buildings, rights of way, roadbed, water powers, vehicles, cars, rolling stock, tracks, office furniture, telephone and transmission lines, poles, wires, conduits, switchboards, machinery, appliances, appurtenances, docks, watercraft irrespective of the place of registry or enrollment, merchandise, inventories, tools, equipment, machinery, franchises and special franchises, work in progress and all other goods or chattels; and

(c) Does not include items of intangible property that represent:

(A) Claims on other property, including money at interest, bonds, notes, claims, demands or any other evidence of indebtedness, secured or unsecured; or

(B) Any shares of stock in corporations, joint stock companies or associations.

(15) “Property having situs in this state” means all property, real and personal, of a company, owned, leased, used, operated or occupied by it and situated wholly within this state, and, as determined under ORS 308.550 (Valuing property of company operating both within and without state) and 308.640 (Assessment and taxation of personal property of small private railcar companies) , the proportion of the movable, transitory or migratory personal property owned, leased, used, operated or occupied by a company, including but not limited to watercraft, aircraft, rolling stock, vehicles and construction equipment, as is used partly within and partly outside of this state.

(16) “Small private railcar company” means a private railcar company with personal property with a real market value for the tax year that does not exceed $1 million.

(17) “Transportation” means carrying, conveying or moving passengers or property from one place to another.

(18) “Vehicle” means any wheeled or tracked device used in transportation under, on or in connection with the physical surface of the earth. [Amended by 1957 c.711 §1; 1969 c.12 §2; 1973 c.102 §1; 1973 c.722 §12; 1977 c.888 §38; 1997 c.154 §31; 2005 c.94 §52; 2009 c.128 §3; 2015 c.23 §9; 2021 c.421 §1]

Source: Section 308.505 — Definitions for ORS 308.505 to 308.674 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 320.555 — OR Code / Title 29 / Chapter 320 / Section 320.555
320.555 Applicability of other provisions of tax law
Status: in_force

Except as otherwise provided in ORS 320.550 (Tax on wages) or where the context requires otherwise, the provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the penalties relative thereto, and the procedures relating thereto, apply to the determinations of taxes, penalties and interest under ORS 320.550 (Tax on wages) . [2017 c.750 §122i]

Source: Section 320.555 — Applicability of other provisions of tax law , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 321.359 — OR Code / Title 29 / Chapter 321 / Section 321.359
321.359 Removal of designation
Status: in_force

(1) Intentionally left blank —Ed.

(a) When land has once been designated as forestland either as a result of an application being filed therefor or through the application of ORS 321.347 (Land designations) (3) or (4), it shall be valued as such until the assessor removes the forestland designation under paragraph (b) of this subsection.

(b) The county assessor shall remove the forestland designation upon:

(A) Notification by the taxpayer to the assessor to remove the designation;

(B) Sale or transfer to an ownership making it exempt from ad valorem property taxation;

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

(D) The act of recording a subdivision plat under ORS chapter 92.

(2) A taxpayer whose application filed under ORS 321.358 (Application for designation as forestland) has been denied in whole or in part, or a taxpayer whose forestland has had the designation thereof removed in whole or in part, may appeal to the tax court within the time and in the manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) .

(3) If, under subsection (1)(b)(D) of this section, the county assessor removes the forestland designation upon the act of recording a subdivision plat, the land, or a part of the land, may be requalified for forestland designation upon:

(a) Payment of all additional tax and applicable interest that remains due and owing on the land;

(b) Submission by the owner of an application for designation as forestland;

(c) Meeting all of the qualifications for designation as forestland; and

(d) Meeting the requirements, if any, of applicable local government zoning ordinances with regard to minimum lot or parcel acreage for forest use. [Formerly 321.619; 1983 c.462 §6; 1983 c.563 §2; 1985 c.759 §24a; 1987 c.158 §52; 1991 c.459 §294; 1995 c.650 §94; 1999 c.314 §51; 2003 c.621 §18]

Source: Section 321.359 — Removal of designation; appeal from reassessment or denial; requalification , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 305.565 — OR Code / Title 29 / Chapter 305 / Section 305.565
305.565 Stay of collection of taxes, interest and penalties pending appeal
Status: in_force

(1) Except as provided in subsection (2) of this section, proceedings for the collection of any taxes, interest or penalties resulting from an assessment of additional taxes imposed by ORS chapter 118, 310, 314, 316, 317, 318, 321 or this chapter shall be stayed by the taking or pendency of any appeal to the tax court.

(2) Notwithstanding subsection (1) of this section, the Department of Revenue may proceed to collect any taxes, interest or penalties described in subsection (1) of this section if the department determines that collection will be jeopardized if collection is delayed or that the taxpayer has taken a frivolous position in the appeal. For purposes of this subsection:

(a) Collection of taxes, interest or penalties will be jeopardized if the taxpayer designs quickly to depart from the state or to remove the taxpayer’s property from the state, or to do any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect the tax.

(b) A taxpayer’s position in an appeal is frivolous if that position is of the kind described in ORS 316.992 (Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration) (5).

(3) No proceeding for the apportionment, levy or collection of taxes on any property shall be stayed by the taking or pendency of any appeal to the tax court, or from an order of the county property value appeals board or the Oregon Tax Court, unless the assessor or tax collector either as a party to the suit or an intervenor, requests a stay and it appears to the satisfaction of the court that a substantial public interest requires the issuance of a stay.

(4) The tax court may, as a condition of a stay, require the posting of a bond sufficient to guarantee payment of the tax. Payment of taxes while appeal is pending shall not operate as a waiver of the appeal or of a right to refund of taxes found to be excessively charged or assessed. [1977 c.870 §11; 1982 s.s.1 c.29 §4; 1985 c.761 §9; 1991 c.567 §4; 1993 c.270 §18; 1995 c.650 §23; 1997 c.99 §§47,48; 1997 c.325 §13; 1997 c.541 §73; 2023 c.29 §7]

Note: The amendments to 305.565 (Stay of collection of taxes, interest and penalties pending appeal) by section 7, 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.

305.565 (Stay of collection of taxes, interest and penalties pending appeal) . (1) Except as provided in subsection (2) of this section, proceedings for the collection of any taxes, interest or penalties resulting from an assessment of additional taxes imposed by ORS chapter 118, 310, 314, 316, 317, 318, 321 or this chapter shall be stayed by the taking or pendency of any appeal to the tax court.

(2) Notwithstanding subsection (1) of this section, the Department of Revenue may proceed to collect any taxes, interest or penalties described in subsection (1) of this section if the department determines that collection will be jeopardized if collection is delayed or that the taxpayer has taken a frivolous position in the appeal. For purposes of this subsection:

(a) Collection of taxes, interest or penalties will be jeopardized if the taxpayer designs quickly to depart from the state or to remove the taxpayer’s property from the state, or to do any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect the tax.

(b) A taxpayer’s position in an appeal is frivolous if that position is of the kind described in ORS 316.992 (Penalty for filing incorrect return that is based on frivolous position or is intended to delay or impede administration) (5).

(3) No proceeding for the apportionment, levy or collection of taxes on any property shall be stayed by the taking or pendency of any appeal to the tax court, or from an order of the county board of property tax appeals or the Oregon Tax Court, unless the assessor or tax collector either as a party to the suit or an intervenor, requests a stay and it appears to the satisfaction of the court that a substantial public interest requires the issuance of a stay.

(4) The tax court may, as a condition of a stay, require the posting of a bond sufficient to guarantee payment of the tax. Payment of taxes while appeal is pending shall not operate as a waiver of the appeal or of a right to refund of taxes found to be excessively charged or assessed.

Source: Section 305.565 — Stay of collection of taxes, interest and penalties pending appeal; exception; bond , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 315.138 — OR Code / Title 29 / Chapter 315 / Section 315.138
315.138 Screening devices, by-pass devices or fishways
Status: in_force

(1) There shall be allowed a credit against tax due under ORS chapter 316, or if the taxpayer is a corporation, under ORS chapter 317, for taxpayers that install screening devices, by-pass devices or fishways, pursuant to ORS 498.306 (Screening or by-pass devices for water diversions) or 509.585 (Fish passage required for artificial obstructions) , and the diversion is not part of a hydroelectric project required to be licensed under the Federal Energy Regulatory Commission. Except as allowed in subsection (4) of this section, the credit shall be taken in the tax year in which the final certification is issued under subsection (10) of this section.

(2) The credit shall be equal to 50 percent of the taxpayer’s net certified costs of installing a screening device, by-pass device or fishway. The total credit allowed may not exceed $5,000 per device installed.

(3) The credit allowed in any one year may not exceed the tax liability of the taxpayer.

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

(5) The credit provided by this section shall be in addition to and not in lieu of any depreciation or amortization deduction to which the taxpayer otherwise may be entitled with respect to the installation of a screening device, by-pass device or fishway. The taxpayer’s adjusted basis for determining gain or loss may not be further decreased by any tax credits allowed under this section.

(6) In the case of a credit allowed under this section for purposes of ORS chapter 316:

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

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

(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) .

(7) To qualify for the credit the taxpayer must be issued a certificate by the State Department of Fish and Wildlife.

(8) To obtain credit under subsection (1) of this section, any person proposing to apply for certification of a screening device, by-pass device or fishway, before installing the screening device, by-pass device or fishway, shall file a request for preliminary certification with the State Department of Fish and Wildlife. The request shall be in a form prescribed by the State Department of Fish and Wildlife. The following conditions shall apply:

(a) Within 30 days of the receipt of a request for preliminary certification, the State Department of Fish and Wildlife may require, as a condition precedent to issuance of a preliminary certificate of approval, the submission of plans and specifications. After examination thereof, the State Department of Fish and Wildlife may request corrections and revisions to the plans and specifications. The State Department of Fish and Wildlife may also require any pertinent information necessary to determine whether the proposed screening device, by-pass device or fishway is in accordance with State Department of Fish and Wildlife requirements.

(b) If the State Department of Fish and Wildlife determines that the proposed screening device, by-pass device or fishway is in accordance with State Department of Fish and Wildlife requirements, it shall issue a preliminary certificate approving the screening device, by-pass device or fishway. If the State Department of Fish and Wildlife determines that the screening device, by-pass device or fishway does not comply with State Department of Fish and Wildlife requirements, the State Department of Fish and Wildlife shall issue an order denying certification.

(c) If within 90 days of the receipt of plans, specifications or any subsequently requested revisions or corrections to the plans and specifications or any other information required pursuant to this section, the State Department of Fish and Wildlife fails to issue a preliminary certificate of approval and the State Department of Fish and Wildlife fails to issue an order denying certification, the preliminary certificate shall be considered to have been issued. The capital investment must comply with the plans, specifications and any corrections or revisions thereto, if any, previously submitted.

(d) Within 30 days from the date of mailing of the order, any person against whom an order is directed pursuant to paragraph (b) of this subsection may demand a hearing. The demand shall be in writing, shall state the grounds for hearing and shall be mailed to the State Fish and Wildlife Director. The hearing shall be conducted in accordance with the applicable provisions of ORS chapter 183.

(9) A screening device, by-pass device or fishway that is installed by the State Department of Fish and Wildlife pursuant to ORS 498.306 (Screening or by-pass devices for water diversions) (8) in response to noncompliance by the person responsible for the water diversion is not eligible for the credit provided in subsection (1) of this section.

(10) Upon completion and pursuant to application for final certification, final certification shall be issued by the State Department of Fish and Wildlife if the screening device, by-pass device or fishway was constructed and installed in accordance with State Department of Fish and Wildlife requirements. Final certification shall include a statement of the costs of installation as verified by the State Department of Fish and Wildlife. The credit allowed under this section shall be claimed first for the tax year of the taxpayer in which final certification is issued.

(11) The State Department of Fish and Wildlife shall provide information to the Department of Revenue about all certifications issued under this section, if required by ORS 315.058 (Agency to provide tax credit approval information to Department of Revenue) .

(12) The State Fish and Wildlife Director may order the suspension or revocation of a certification issued under this section, as provided in ORS 315.061 (Suspension, revocation or forfeiture) , for the reasons set forth in ORS 315.061 (Suspension, revocation or forfeiture) or if the holder of the certificate fails to meet State Department of Fish and Wildlife requirements.

(13) In the event that the screening device, by-pass device or fishway is destroyed by flood, natural disaster or act of God before all of the credit has been used, the taxpayer may nevertheless claim the credit as if no destruction had taken place.

(14) Screening devices, by-pass devices or fishways that are financed by funds obtained from the Water Development Fund, pursuant to ORS 541.700 (Definitions for ORS 541.700 to 541.855) to 541.855 (Biennial report to Legislative Assembly and Governor) , are not eligible for the credit under any circumstances.

(15) The State Department of Fish and Wildlife shall adopt rules for carrying out the provisions of this section and report to the interim committee created under ORS 171.605 (Construction of ORS 171.605 to 171.635) to 171.640 (Appointment of interim committees) to make studies of and inquiries into state revenue matters. [1993 c.730 §12 (enacted in lieu of 316.139 and 317.145); 2001 c.923 §5; 2007 c.625 §2; 2019 c.483 §19]

Note: Section 11, chapter 913, Oregon Laws 2009, provides:

Sec. 11. The State Department of Fish and Wildlife may not issue a preliminary certificate of approval under ORS 315.138 (Screening devices, by-pass devices or fishways) after January 1, 2030. [2009 c.913 §11; 2011 c.730 §18a; 2017 c.610 §34; 2023 c.490 §1]

Source: Section 315.138 — Screening devices, by-pass devices or fishways; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 311.695 — OR Code / Title 29 / Chapter 311 / Section 311.695
311.695 Joint and several liability of transferees for deferral amounts
Status: in_force

(1) A transferee of a homestead who is ineligible to claim, or does not claim, deferral under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) , or that is not an individual, is jointly and severally liable for amounts payable under ORS 311.686 (Continuation of deferral after circumstance requiring payment) to the extent of the positive amount, if any, remaining after subtracting the amount of all liens prior to the Department of Revenue’s liens for deferred taxes arising under ORS 311.673 (State liens against tax-deferred property) or 311.679 (Estimate of deferred taxes) from the real market value of the homestead entered on the last certified assessment and tax roll prior to the date of the transfer if the transferee:

(a) Is occupying, leasing out or otherwise using the tax-deferred property more than 90 days following the taxpayer’s date of death and is a potential recipient of the property under intestate succession or by devise;

(b) Received the tax-deferred property from the estate of a deceased taxpayer; or

(c) Received a right to the tax-deferred property by gift or assignment from an insolvent taxpayer.

(2) The department shall issue by mail a notice of liability to a transferee after deferred amounts for which the transferee is liable under this section become payable under ORS 311.686 (Continuation of deferral after circumstance requiring payment) .

(3) Intentionally left blank —Ed.

(a) Within 30 days after the department mails the notice of liability required under subsection (2) of this section, the transferee:

(A) Shall pay the deferred amounts, plus interest, the cost of insurance purchased pursuant to ORS 311.670 (Eligibility of property) (4)(b) and fees; or

(B) Intentionally left blank —Ed.

(i) Shall notify the department in writing of objections to the notice of liability; and

(ii) May request a conference. The provisions of ORS 305.265 (Deficiency notice) governing a conference requested relating to a notice of deficiency apply to a conference requested under this sub-subparagraph.

(b) If the department does not receive payment or written objection to the notice of liability within 30 days after the notice has been mailed, the notice of liability becomes final.

(c) A transferee may appeal the notice of liability to the tax court in the manner provided for an appeal from a notice of assessment within 90 days after the notice becomes final under this subsection.

(4) Intentionally left blank —Ed.

(a) After a conference, or, if no conference is requested, a determination of the issues raised by the written objections, the department shall mail to the transferee a conference letter affirming, canceling or adjusting the notice of liability.

(b) Within 90 days after the date on which the conference letter is mailed to the transferee, the transferee shall pay the deferred amounts, plus interest, the cost of insurance purchased pursuant to ORS 311.670 (Eligibility of property) (4)(b) and fees, or appeal to the tax court in the manner provided for an appeal from a notice of assessment.

(5) Intentionally left blank —Ed.

(a) If more than one transferee may be held jointly and severally liable for payment of deferred amounts under this section, the department may require any or all of the transferees who may be held liable to appear before the department for a joint determination of liability. The department shall notify each transferee of the time and place set for the determination of liability.

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

(c) Intentionally left blank —Ed.

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

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

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

(d) Nothing in this section shall be construed to preclude a determination by the department or the Oregon Tax Court that more than one transferee is jointly and severally liable for deferred amounts. [1983 c.550 §7; 2011 c.723 §14; 2013 c.31 §5; 2015 c.309 §8; 2019 c.488 §1]

Note: Section 2, chapter 488, Oregon Laws 2019, provides:

Sec. 2. The amendments to ORS 311.695 (Joint and several liability of transferees for deferral amounts) by section 1 of this 2019 Act apply to:

(1) A transfer occurring on or after the effective date of this 2019 Act [September 29, 2019].

(2) A transfer occurring before the effective date of this 2019 Act if the circumstances described in ORS 311.695 (Joint and several liability of transferees for deferral amounts) (1)(a), (b) and (c) do not apply to the transferee and the amounts payable under ORS 311.686 (Continuation of deferral after circumstance requiring payment) with respect to the transfer have not been paid as of the effective date of this 2019 Act. Any remaining outstanding balance that has been charged to a transferee with respect to a transfer described in this subsection shall be canceled. [2019 c.488 §2]

Source: Section 311.695 — Joint and several liability of transferees for deferral amounts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 315.058 — OR Code / Title 29 / Chapter 315 / Section 315.058
315.058 Agency to provide tax credit approval information to Department of Revenue
Status: in_force

(1) For any tax credit that is allowed under this chapter or ORS chapter 316 or 317 and for which certification, determination of eligibility or other approval from an agency other than the Department of Revenue is required and was issued on or after January 1, 2019, the department may require that the other agency provide information about the certification, determination of eligibility or other approval, including the name and taxpayer identification number of the taxpayer or other person receiving approval, the date the approval was issued in its final form, the approved amount of credit and the first tax year for which the credit may be claimed.

(2) Within two months after the close of the tax year in which the approval was issued, a taxpayer that is a pass-through entity that has received approval shall provide to the department, in the manner prescribed by the department, the name and taxpayer identification number of each owner receiving a distributive share of the credit and any other information required by the department pertaining to an owner receiving a distributive share. [2019 c.483 §3]

Source: Section 315.058 — Agency to provide tax credit approval information to Department of Revenue , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 307.123 — OR Code / Title 29 / Chapter 307 / Section 307.123
307.123 Property of strategic investment program eligible projects
Status: in_force

(1) Except as provided in subsection (4) of this section, real or personal property that the Oregon Business Development Commission, acting pursuant to ORS 285C.606 (Eligibility of projects for tax exemption) , has determined is an eligible project under ORS 285C.600 (Definitions for ORS 285C.600 to 285C.635) to 285C.635 (Determination of personal income tax revenue) shall be subject to assessment and taxation as provided in this section.

(2) Intentionally left blank —Ed.

(a) The following portions of the real market value of the eligible project, increased annually for growth at the rate of three percent, shall be taxable at the taxable portion’s assessed value under ORS 308.146 (Determination of maximum assessed value and assessed value) :

(A) $100 million, adjusted annually for inflation since 2024 based on the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor, and rounded to the nearest multiple of $100,000; or

(B) If the project is located in a rural area as defined in ORS 285C.600 (Definitions for ORS 285C.600 to 285C.635) :

(i) $40 million for a project with a total cost of not more than $500 million.

(ii) $75 million for a project with a total cost of more than $500 million and not more than $1 billion.

(iii) $150 million for a project with a total cost of more than $1 billion.

(b) The taxable portion of real market value, as adjusted, shall be allocated as follows until the entire amount is assigned: first to land, second to buildings, third to real property machinery and equipment and last to personal property.

(c) The remainder of the real market value shall be exempt from taxation for a period of 15 years from the beginning of the tax year after the earliest of the following dates:

(A) The date the property is certified for occupancy or, if no certificate of occupancy is issued, the date the property is used to produce a product for sale; or

(B) The expiration of the exemption for commercial facilities under construction under ORS 307.330 (Commercial facilities under construction) .

(3) If the real market value of the property falls below the value determined under subsection (2)(a) of this section, the owner or lessee shall pay taxes only on the assessed value of the property.

(4) Notwithstanding subsection (1) of this section, real or personal property that has received an exemption under ORS 285C.175 (Enterprise zone exemption) may not be assessed under this section.

(5) The Department of Revenue may adopt rules and prescribe forms that the department determines are necessary for administration of this section.

(6) The determination by the Oregon Business Development Commission that a project is an eligible project that may receive a tax exemption under this section shall be conclusive, so long as the property included in the eligible project is constructed and installed in accordance with the application approved by the commission.

(7) Notwithstanding subsection (1) of this section, if the owner or lessee of property exempt under this section fails to pay the fee required under ORS 285C.609 (Request by county) (4)(b) by the end of the tax year in which it is due, the exemption shall be revoked and the property shall be fully taxable for the following tax year and for each subsequent tax year for which the fee remains unpaid. If an unpaid fee is paid after the exemption is revoked, the property shall again be eligible for the exemption provided under this section, beginning with the tax year after the payment is made. Reinstatement of the exemption under this subsection shall not extend the 15-year exemption period provided for in subsection (2)(c) of this section. [1993 c.737 §5; 1995 c.698 §8; 1997 c.325 §19; 1997 c.541 §412; 2003 c.662 §12; 2017 c.490 §1; 2023 c.298 §39]

Note: Section 41 (3), chapter 298, Oregon Laws 2023, provides:

Sec. 41. (3) The amendments to ORS 307.123 (Property of strategic investment program eligible projects) by section 39 of this 2023 Act apply to property determined to be an eligible project on or after the effective date of this 2023 Act [September 24, 2023] for property tax years beginning on or after July 1, 2024. [2022 c.298 §41(3)]

Source: Section 307.123 — Property of strategic investment program eligible projects; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 316.090 — OR Code / Title 29 / Chapter 316 / Section 316.090
316.090 Credit for manufactured dwelling park closure
Status: in_force

(1) As used in this section:

(a) “Household” means the taxpayer, the spouse of the taxpayer and all other persons residing in the manufactured dwelling during any part of the calendar year for which a credit is claimed.

(b) “Manufactured dwelling” has the meaning given that term in ORS 446.003 (Definitions for ORS 446.003 to 446.200 and 446.225 to 446.285) .

(c) “Manufactured dwelling park” means a place within this state where four or more manufactured dwellings are located, the primary purpose of which is to rent space or keep space for rent to any person for a charge or fee.

(d) “Rental agreement” means a contract under which an individual rents space in a manufactured dwelling park for siting a manufactured dwelling.

(2) A credit of $5,000 against the taxes otherwise due under this chapter is allowed to an individual who:

(a) Rents space in a manufactured dwelling park for a manufactured dwelling that is owned and occupied by the individual as the individual’s principal residence on the date that the landlord delivers notice that the park, or a portion of the park, is being closed and the rental agreement for the space is being terminated by the landlord or because of the exercise of eminent domain, by order of a federal, state or local agency; and

(b) Ends tenancy at the manufactured dwelling park site in response to the delivered notice described in paragraph (a) of this subsection.

(3) For purposes of subsection (2) of this section:

(a) Tenancy by the individual at the manufactured dwelling park site ends on the last day that a member of the individual’s household occupies the manufactured dwelling at the manufactured dwelling park site; and

(b) Tenancy by the individual at the manufactured dwelling park site does not end if the manufactured dwelling park is converted to a subdivision under ORS 92.830 (Definitions for ORS 92.830 to 92.845) to 92.845 (Relationship of subdivision in manufactured dwelling park or mobile home park to planned community statutes and series partition statutes) and the individual buys a space or lot in the subdivision or sells the manufactured dwelling to a person who buys a space or lot in the subdivision.

(4) Notwithstanding subsection (2) of this section, if the manufactured dwelling park, or a portion of the park, is being closed and the rental agreement of the individual is being terminated because of the exercise of eminent domain, the credit amount allowed to the individual is the amount described in subsection (2) of this section, reduced by any amount that was paid to the individual as compensation for the exercise of eminent domain.

(5) An individual may not claim more than one credit under this section for tenancies ended during the tax year.

(6) If, for the year in which the individual ends the tenancy at the manufactured dwelling park, the amount of the credit allowed by this section, when added to the sum of the amounts allowable as payment of tax under ORS 316.187 (Amount withheld is in payment of employee’s tax) and 316.583 (Effect of payment of estimated tax or installment) plus other tax prepayment amounts and other refundable credit amounts, exceeds the taxes imposed by this chapter or ORS chapter 314 for the tax year, reduced by any nonrefundable credits allowable for purposes of this chapter for the tax year, the amount of the excess shall be refunded to the individual as provided in ORS 316.502 (Distribution of revenue to General Fund) .

(7) If more than one individual in a household qualifies under this section to claim the tax credit, the qualifying individuals may each claim a share of the available credit that is in proportion to their respective gross incomes for the tax year. [2007 c.906 §17; 2015 c.348 §17; 2019 c.579 §25]

Note: Section 18, chapter 906, Oregon Laws 2007, provides:

Sec. 18. Section 17, chapter 906, Oregon Laws 2007 [ 316.090 (Credit for manufactured dwelling park closure) ], applies to individuals whose household ends tenancy at a manufactured dwelling park during a tax year that begins on or after January 1, 2007, and before January 1, 2026. [2007 c.906 §18; 2009 c.913 §33; 2013 c.750 §33; 2019 c.579 §23]

Source: Section 316.090 — Credit for manufactured dwelling park closure , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308.149 — OR Code / Title 29 / Chapter 308 / Section 308.149
308.149 Definitions for ORS 308.149 to 308.166
Status: in_force

As used in ORS 308.149 (Definitions for ORS 308.149 to 308.166) to 308.166 (Ordering provisions when property is subject to multiple special determinations of value) :

(1) “Area” means:

(a) The county in which property, the maximum assessed value of which is being adjusted, is located, including the area of any city located within the county that has adopted an ordinance or resolution pursuant to ORS 308.151 (Certain cities authorized to define “area” as city by ordinance or resolution) ;

(b) The city in which property, the maximum assessed value of which is being adjusted, is located, if the city has adopted an ordinance or resolution pursuant to ORS 308.151 (Certain cities authorized to define “area” as city by ordinance or resolution) ; or

(c) This state, if the property for which the maximum assessed value is being adjusted is property that is centrally assessed under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(2) Intentionally left blank —Ed.

(a) “Average maximum assessed value” means the value determined by dividing the total maximum assessed value of all property in the same area in the same property class by the total number of properties in the same area in the same property class.

(b) In making the calculation described under this subsection, the following property is not taken into account:

(A) New property or new improvements to property;

(B) Property that is partitioned or subdivided;

(C) Property that is rezoned and used consistently with the rezoning;

(D) Property that is added to the assessment and tax roll as omitted property; or

(E) Property that is disqualified from exemption, partial exemption or special assessment.

(c) Paragraph (b)(B), (C), (D) and (E) of this subsection does not apply to the calculation of average maximum assessed value in the case of property centrally assessed under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(3) Intentionally left blank —Ed.

(a) “Average real market value” means the value determined by dividing the total real market value of all property in the same area in the same property class by the total number of properties in the same area in the same property class.

(b) In making the calculation described under this subsection, the following property is not taken into account:

(A) New property or new improvements to property;

(B) Property that is partitioned or subdivided;

(C) Property that is rezoned and used consistently with the rezoning;

(D) Property that is added to the assessment and tax roll as omitted property; or

(E) Property that is disqualified from exemption, partial exemption or special assessment.

(c) Paragraph (b)(B), (C), (D) and (E) of this subsection does not apply to the calculation of average real market value in the case of property centrally assessed under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(4) “Lot line adjustment” means any addition to the square footage of the land for a real property tax account and a corresponding subtraction of square footage of the land from a contiguous real property tax account.

(5) Intentionally left blank —Ed.

(a) “Minor construction” means additions of real property improvements, the real market value of which does not exceed $18,200 in any assessment year or $45,000 for cumulative additions made over five assessment years.

(b) For each assessment year beginning on or after January 1, 2025, the Department of Revenue shall adjust the dollar amounts in paragraph (a) of this subsection by the percentage increase, if any, in the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor, since the assessment year beginning on January 1, 2024.

(6) Intentionally left blank —Ed.

(a) “New property or new improvements” means changes in the value of property as the result of:

(A) New construction, reconstruction, major additions, remodeling, renovation or rehabilitation of property;

(B) The siting, installation or rehabilitation of manufactured structures or floating homes; or

(C) The addition of machinery, fixtures, furnishings, equipment or other taxable real or personal property to the property tax account.

(b) “New property or new improvements” does not include changes in the value of the property as the result of:

(A) General ongoing maintenance and repair; or

(B) Minor construction.

(c) “New property or new improvements” includes taxable property that on January 1 of the assessment year is located in a different tax code area than on January 1 of the preceding assessment year.

(7) “Property class” means the classification of property adopted by the Department of Revenue by rule pursuant to ORS 308.215 (Contents of assessment roll) , except that in the case of property assessed under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) , “property class” means the total of all property set forth in the assessment roll prepared under ORS 308.540 (Department to prepare assessment roll) . [1997 c.541 §9; 1999 c.579 §20; 2012 c.30 §2; 2017 c.414 §3; 2023 c.432 §1]

308.150 [1983 c.307 §3; renumbered 223.327 (Procedure for equitable apportionment by ordinance or regulation) in 1987]

Source: Section 308.149 — Definitions for ORS 308.149 to 308.166 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 323.640 — OR Code / Title 29 / Chapter 323 / Section 323.640
323.640 Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco
Status: in_force

(1) The taxes imposed by ORS 323.505 (Tax imposed on distribution) are in lieu of all other state, county or municipal taxes on the sale or use of tobacco products.

(2) Any tobacco product with respect to which a tax has once been imposed under ORS 323.505 (Tax imposed on distribution) shall not be subject upon a subsequent distribution to the taxes imposed by ORS 323.505 (Tax imposed on distribution) . [1985 c.816 §44a]

Source: Section 323.640 — Tax on distributors in lieu of all other state, county or municipal taxes on sale or use of tobacco , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 320.080 — OR Code / Title 29 / Chapter 320 / Section 320.080
320.080 Procedure on failure to pay tax or penalty
Status: in_force

(1) If any tax or penalty imposed by ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) is not paid as required by ORS 320.005 (Definitions for ORS 320.005 to 320.150) to 320.150 (Oregon State Lottery assistance in tax collection responsibilities) within 30 days after the date that the written notice and demand for payment required under ORS 305.895 (Action against property before issuance of warrant prohibited) is mailed, the Department of Revenue shall issue a warrant for the payment of the amount of the tax, with the added penalty 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.

(4) Until a warrant issued under this section is satisfied in full, the department has the same remedies to enforce the claim for taxes against the taxpayer as if the state had recovered judgment against the taxpayer for the amount of the tax. [Amended by 1981 c.677 §7; 1983 c.696 §13; 1985 c.761 §16; 1989 c.625 §77; 2003 c.576 §202; 2005 c.94 §93; 2011 c.389 §2; 2011 c.661 §5]

Source: Section 320.080 — Procedure on failure to pay tax or penalty , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 319.184 — OR Code / Title 29 / Chapter 319 / Section 319.184
319.184 Use of collection agency
Status: in_force

(1) The Department of Transportation may engage the services of a collection agency to collect any of the taxes, interest and penalties due to the state under ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) . The department may engage the services by entering into agreements to pay reasonable charges on a contingent fee or other basis.

(2) The department may assign to the collection agency, for collection purposes only, any of the taxes, interest and penalties due the state under ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) .

(3) The collection agency may bring such actions or take such proceedings, including attachment and garnishment proceedings, as may be necessary. [1999 c.769 §3]

Note: See note under 319.182 (Collection of delinquent tax, interest or penalty) .

Source: Section 319.184 — Use of collection agency , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 311.505 — OR Code / Title 29 / Chapter 311 / Section 311.505
311.505 Due dates
Status: in_force

(1) Except as provided in subsection (6) of this section, all taxes and other charges due from the taxpayer or property, levied or imposed and charged on the latest tax roll, shall be paid as follows:

(a) The first one-third on or before November 15;

(b) The second one-third on or before February 15; and

(c) The remaining one-third on or before May 15 next following.

(2) Interest shall begin to accrue, and shall be collected, at the rate of one and one-third percent per month, or fraction of a month, until paid, on any taxes on property, other charges, and on any additional taxes or penalty imposed for disqualification of property for special assessment or exemption, or installment thereof not paid on or before the following dates:

(a) December 15, for the first one-third;

(b) February 15, for the second one-third; and

(c) May 15 next following, for the remaining one-third.

(3) Discounts shall be allowed on partial or full payments of such taxes, made on or before November 15 as follows:

(a) Two percent on two-thirds of such taxes so paid.

(b) Three percent where all of such taxes are so paid.

(4) For purposes of this section, “taxes” includes all taxes on property as defined in ORS 310.140 (Legislative findings) and certified to the assessor under ORS 310.060 (Notice certifying taxes) except taxes assessed on any other property which have by any means become a lien against the property for which the payment was made.

(5) All interest collected and all discounts allowed shall be prorated to the several municipal corporations, taxing districts and governmental agencies sharing in the taxes or assessments.

(6) If the total property tax is less than $40, no installment payment of taxes shall be allowed. [Amended by 1953 c.49 §2; 1957 c.543 §1; 1965 c.344 §26; 1973 c.142 §1; 1975 c.704 §2; 1979 c.241 §9; 1979 c.703 §§1,3; 1987 c.529 §2; 1991 c.459 §252; 1997 c.819 §17; 1999 c.701 §1; 2021 c.548 §1]

Source: Section 311.505 — Due dates; interest on late payments; discounts on early payments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 305.239 — OR Code / Title 29 / Chapter 305 / Section 305.239
305.239 Qualifications of persons representing taxpayer
Status: in_force

(1) Notwithstanding ORS 9.320 (Necessity for employment of attorney) :

(a) Any person who is qualified to practice law or public accountancy in this state, any person who has been granted active enrollment to practice before the Internal Revenue Service and who is qualified to prepare tax returns in this state or any person who is the authorized employee of a taxpayer and is regularly employed by the taxpayer in tax matters may represent the taxpayer before a tax court magistrate or the Department of Revenue in any conference or proceeding with respect to the administration of any tax.

(b) Any person who is licensed by the State Board of Tax Practitioners or who is exempt from such licensing requirement as provided for and limited by ORS 673.610 (Application of ORS 673.605 to 673.740) may represent a taxpayer before a tax court magistrate or the department in any conference or proceeding with respect to the administration of any tax on or measured by net income.

(c) 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 a tax court magistrate or the department in the same manner as if the shareholder were a partner and the S corporation were a partnership. The S corporation must designate in writing a tax matters shareholder authorized to represent the S corporation.

(d) An individual who is licensed as a real estate broker or principal real estate broker under ORS 696.022 (Licensing system for real estate brokers and property managers) or is a state certified appraiser or state licensed appraiser under ORS 674.310 (Duties and powers of board) or is a registered appraiser under ORS 308.010 (Registered appraiser requirements) may represent a taxpayer before a tax court magistrate or the department in any conference or proceeding with respect to the administration of any ad valorem property tax.

(e) A general partner who has been designated by members of a partnership as their tax matters partner under ORS 305.242 (Representation before department or magistrate of designated partnership tax matters) may represent those partners in any conference or proceeding with respect to the administration of any tax on or measured by net income.

(f) Any person authorized under rules adopted by the department may represent a taxpayer before the department in any conference or proceeding with respect to any tax. Rules adopted under this paragraph, to the extent feasible, shall be consistent with federal law that governs representation before the Internal Revenue Service, as federal law is amended and in effect on December 31, 2022.

(g) Any person authorized under rules adopted by the tax court may represent a taxpayer in a proceeding before a tax court magistrate.

(2) A person may not be recognized as representing a taxpayer pursuant to this section unless there is first filed with the magistrate or department a written authorization, or unless it appears to the satisfaction of the magistrate or department that the representative does in fact have authority to represent the taxpayer. A person recognized as an authorized representative under rules or procedures adopted by the tax court shall be considered an authorized representative by the department.

(3) A taxpayer represented by someone other than an attorney is bound by all things done by the authorized representative, and may not thereafter claim any proceeding was legally defective because the taxpayer was not represented by an attorney.

(4) Prior to the holding of a conference or proceeding before the tax court magistrate or department, written notice shall be given by the magistrate or department to the taxpayer of the provisions of subsection (3) of this section. [Formerly 305.230; 2022 c.83 §14; 2023 c.171 §14]

Source: Section 305.239 — Qualifications of persons representing taxpayer; procedure for designating representative; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.804 — OR Code / Title 29 / Chapter 307 / Section 307.804
307.804 Rural health care facilities
Status: in_force

(1) As used in this section and ORS 307.806 (Exemption limited to taxes of district adopting ORS 307.804) , “rural health care facility” means a health care facility that:

(a) Is located in a rural health service area with an average travel time of more than 30 minutes from a population center of 30,000 or more, as determined by the Office of Rural Health; and

(b) Is used exclusively to provide medical care.

(2) Real and personal property of a rural health care facility is exempt from the ad valorem property taxes of the county in which the facility is located, and from the ad valorem property taxes of each other local taxing district in which the facility is located that authorizes the exemption under ORS 307.806 (Exemption limited to taxes of district adopting ORS 307.804) , if all of the following apply:

(a) The property constitutes new construction, new additions, new modifications or new installations of property as of the first assessment date for which the facility is in service. Land and other property that was in existence at the location of the facility prior to the date work began on the construction, addition, modification or installation of property at the facility is not exempt under this section.

(b) The exemption has been authorized by the governing body of the county in which the facility is located in the manner set forth in ORS 307.806 (Exemption limited to taxes of district adopting ORS 307.804) .

(3) To receive the exemption provided under this section, the rural health care facility must annually file its intention to take the exemption. The filing must be with the county assessor of the county that authorized the exemption under ORS 307.806 (Exemption limited to taxes of district adopting ORS 307.804) and must be made by April 1 preceding the tax year for which the exemption is being claimed.

(4) A rural health care facility described in this section shall be exempt from the taxes to which the exemption applies for the tax year in which the facility is first in service as of the assessment date and for the next two succeeding tax years. [2001 c.642 §2]

Source: Section 307.804 — Rural health care facilities; claim procedures; duration of exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 307.827 — OR Code / Title 29 / Chapter 307 / Section 307.827
307.827 Environmentally sensitive logging equipment
Status: in_force

(1) Environmentally sensitive logging equipment is exempt from ad valorem property taxation.

(2) As used in this section:

(a) “Environmentally sensitive logging equipment” means logging equipment that was originally manufactured after 1992.

(b) “Logging equipment” means machinery and equipment:

(A) Used or held for use in logging or forest management operations involving timber harvest, including the felling, bucking, yarding, loading or utilization of timber, logs or wood fiber in the forest, or used or held for use in reforestation, forest vegetation restoration, site preparation, vegetation control, stand and tree improvement or thinning;

(B) That is specifically designed for activities related to water quality or fish and wildlife habitat protection in the forest; or

(C) Consisting of excavators used or held for use in logging road construction, maintenance, reconstruction or improvements, including the closing or obliterating of existing forest roads.

(c) “Logging equipment” does not include:

(A) Equipment used in nonforest applications for more than 20 percent of the tax year, as measured by the operating hours of the equipment.

(B) Equipment used or held for use in the manufacturing or milling of forest products.

(C) Power saws, hand tools, blocks or pulleys that are not a part of the equipment, rigging, shop equipment or support equipment.

(D) Logging equipment that is exempt from tax under ORS 307.831 (Skyline and swing yarders) . [1999 c.957 §3; 2009 c.852 §1; 2021 c.528 §7]

Source: Section 307.827 — Environmentally sensitive logging equipment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.840 — OR Code / Title 29 / Chapter 305 / Section 305.840
305.840 Forms furnished by county assessors
Status: in_force

Whenever any provision of law provides for a form to be supplied, furnished, or provided by a county assessor, the requirement means that the county assessor shall make the form available to a taxpayer at the office of the county assessor. In such cases there is no requirement that the county assessor mail the form to the taxpayer unless the statute specifically provides for such mailing. Where a taxpayer requests the assessor to mail the form to the taxpayer, or when the assessor voluntarily mails the form, the assessor does not undertake the responsibility for actual receipt by the taxpayer of the form, and no estoppel applies against the assessor if the taxpayer does not receive the form. [1973 c.402 §15]

Source: Section 305.840 — Forms furnished by county assessors; assessor not liable when taxpayer fails to receive mailed form , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308a.456 — OR Code / Title 29 / Chapter 308a / Section 308a.456
308A.456 Application for conservation easement special assessment
Status: in_force

(1) Upon satisfying the requirements of ORS 308A.453 (Requirements) , the owner of land subject to a conservation easement may apply to the county assessor to receive conservation easement special assessment.

(2) Application shall be made to the county assessor on forms prepared by the Department of Revenue and supplied by the county assessor.

(3) Applications for conservation easement special assessment shall be made to the county assessor on or before April 1 of the first assessment year for which the assessment is desired. The application shall include:

(a) A copy of the conservation easement along with the property tax account number for the land.

(b) Contact information for the landowner and the holder or holders of the conservation easement.

(c) Representations, along with supporting documentation, that the requirements of ORS 308A.453 (Requirements) have been satisfied.

(d) A statement that the applicant is aware of the potential tax liability that arises under ORS 308A.700 (Definitions for ORS 308A.700 to 308A.733) to 308A.733 (Withdrawal of change of special assessment application) upon disqualification from conservation easement special assessment.

(e) An affirmation that the statements contained in the application are true.

(f) An application fee in the amount of $250.

(4) The county assessor shall approve an application that includes all documents listed in subsection (3) of this section. The assessor shall notify the landowner and the holder of the assessor’s decision to approve or wholly or partially deny an application.

(5) Whether land subject to a conservation easement qualifies for special assessment under this section shall be determined as of January 1 of the assessment year. If land so qualified becomes disqualified prior to July 1 of the same assessment year, the land shall be valued under ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) at its real market value as defined by law without regard to this section and shall be assessed at its assessed value under ORS 308.156 (Subdivision or partition) or as otherwise provided by law. If the land becomes disqualified on or after July 1, the land shall continue to qualify for special assessment as provided in this section for the current tax year.

(6) Application fees collected under this section shall be deposited in the county general fund to the credit of the county assessor. [2007 c.809 §4]

Source: Section 308A.456 — Application for conservation easement special assessment; contents; application fee , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 317.147 — OR Code / Title 29 / Chapter 317 / Section 317.147
317.147 Agriculture workforce housing loans
Status: in_force

(1) As used in this section:

(a) “Agriculture workforce housing” has the meaning given that term in ORS 315.163 (Definitions for ORS 315.163 to 315.169) .

(b) “Lending institution” means a bank, mortgage banking company, trust company, savings bank, credit union, national banking association, federal savings and loan association, federal credit union maintaining an office in this state, nonprofit community development financial institution or nonprofit public benefit corporation operating as a lending institution.

(2) Intentionally left blank —Ed.

(a) A lending institution shall be allowed a credit against the taxes otherwise due under this chapter for the tax year equal to 50 percent of the interest income earned during the tax year on loans to finance only costs directly associated with construction or rehabilitation of agriculture workforce housing if, at the time the loan is made, the borrower certifies, to the satisfaction of the lender, that upon completion of the construction or rehabilitation and first occupation by agricultural workers, the housing will comply with all occupational safety or health laws, rules, regulations and standards applicable for agriculture workforce housing and that the housing will be occupied only by agricultural workers and their immediate families.

(b) A copy of the certification described under paragraph (a) of this subsection shall be submitted to the Department of Revenue at the time that a credit under this section is first claimed.

(3) The credit allowed under this section applies only to loans to construct or rehabilitate agriculture workforce housing located within this state.

(4) This credit applies only to loans made on or after January 1, 1990.

(5) The credit allowed in any one year may not exceed the tax liability of the taxpayer.

(6) If the loan has a term of longer than 10 years, then the credit shall be allowed only for the tax year of the taxpayer during which the loan is made and the nine tax years immediately following.

(7) The credit allowed under this section does not apply to loans in which the interest rate charged exceeds 13-1/2 percent per annum.

(8) The credit allowed under this section applies only to interest income from the loan and does not apply to any other loan fees or other charges collected by the lending institution with respect to the loan.

(9) The credit allowed under this section applies only to interest income actually collected by the lending institution during the tax year.

(10) Intentionally left blank —Ed.

(a) Except as provided in paragraph (b) of this subsection, if the lending institution sells the loan to another lending institution, then the credit shall pass to the assignee or transferee of the loan, subject to the same conditions and limitations as set forth in this section.

(b) A lending institution may assign, sell or otherwise transfer the loan to another person and retain the right to claim the credit granted under this section if the lending institution also retains responsibility for servicing the loan.

(c) Intentionally left blank —Ed.

(A) A lending institution that is not subject to taxation under this chapter may sell or otherwise transfer the credit allowed to the lending institution under this section to a taxpayer that is subject to taxation under this chapter.

(B) A transferee of a credit under this section shall be allowed the credit for the tax years that would have been allowable to the transferor had the transfer not occurred.

(C) The Department of Revenue shall by rule establish procedures for transferring a credit under this section. [1989 c.963 §5; 1991 c.766 §1; 1995 c.746 §54; 2001 c.613 §15; 2001 c.868 §6; 2003 c.46 §44; 2003 c.588 §16; 2009 c.541 §19; 2013 c.750 §24]

Note: Section 29, chapter 913, Oregon Laws 2009, provides:

Sec. 29. A credit may not be claimed under ORS 317.147 (Agriculture workforce housing loans) for tax years beginning on or after January 1, 2014. [2009 c.913 §29]

Source: Section 317.147 — Agriculture workforce housing loans; credit transfers; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 321.829 — OR Code / Title 29 / Chapter 321 / Section 321.829
321.829 Exemption of timber from property taxation
Status: in_force

All timber in eastern Oregon shall be exempt from ad valorem property taxation. [Formerly 321.420]

Source: Section 321.829 — Exemption of timber from property taxation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 307.030 — OR Code / Title 29 / Chapter 307 / Section 307.030
307.030 Property subject to assessment generally
Status: in_force

(1) All real property within this state and all tangible personal property situated within this state, except as otherwise provided by law, shall be subject to assessment and taxation in equal and ratable proportion.

(2) Except as provided in 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) , intangible personal property is not subject to assessment and taxation. [Amended by 1993 c.353 §2; 1997 c.154 §28]

Source: Section 307.030 — Property subject to assessment generally , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308.219 — OR Code / Title 29 / Chapter 308 / Section 308.219
308.219 Assessment and tax rolls
Status: in_force

(1) This section applies if the assessment and tax rolls do not constitute a written record that can be read by and is available to the public.

(2) At the same time as the certification required under ORS 311.105 (Certificate of taxes levied or imposed) the assessor shall print out the entire assessment and tax roll, including the roll as prepared on September 25, with all corrections, changes and additions to the roll that have occurred to the date the roll is delivered to the tax collector pursuant to ORS 311.115 (Delivery of assessment roll to tax collector) .

(3) The assessment and tax roll shall be printed out in full, as of the June 30 that is the end of the fiscal year for which the roll was prepared. As of each June 30, thereafter, the tax collector shall print out those accounts not collected in full or canceled as of the preceding June 30. The printout shall contain a record of all payments, corrections, additions and changes that have occurred since the date of the last printing of the roll.

(4) The printouts required by subsection (3) of this section shall constitute the roll or part thereof as of the date of the particular printout. Such printouts and the source documents that are the basis for the roll shall be retained as otherwise provided by law. The material that is not available to and cannot be read by the general public and that otherwise constitutes the roll up to the date of the printout may be destroyed one year after the printout is made.

(5) Additional printouts shall be made by the assessor or tax collector as the assessor or tax collector deems necessary for proper administration of the tax laws.

(6) The Department of Revenue may by rule require that the printouts include information in addition to that required by subsections (2) and (3) of this section.

(7) Preparation of a microfiche record of the roll shall constitute a printout. [1965 c.344 §4 ( 308.217 (Form of assessment and tax rolls) , 308.219 (Assessment and tax rolls) and 308.221 enacted in lieu of 308.220); 1975 c.780 §4; 1991 c.459 §92; 1997 c.541 §156; 2005 c.94 §44]

Source: Section 308.219 — Assessment and tax rolls; preparation; contents; availability to public; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 323.250 — OR Code / Title 29 / Chapter 323 / Section 323.250
323.250 Exchanges of information with other governmental units
Status: in_force

(1) To promote administrative and regulatory efficiency and compliance with laws regulating or taxing cigarettes, the Department of Revenue may transmit information obtained under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) 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. [1965 c.525 §63; 2013 c.117 §3]

Source: Section 323.250 — Exchanges of information with other governmental units , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 316.127 — OR Code / Title 29 / Chapter 316 / Section 316.127
316.127 Income of nonresident from Oregon sources
Status: in_force

(1) The adjusted gross income of a nonresident derived from sources within this state is the sum of the following:

(a) The net amount of items of income, gain, loss and deduction entering into the nonresident’s federal adjusted gross income that are derived from or connected with sources in this state including (A) any distributive share of partnership income and deductions and (B) any share of estate or trust income and deductions; and

(b) The portion of the modifications, additions or subtractions to federal taxable income provided in this chapter and other laws of this state that relate to adjusted gross income derived from sources in this state for personal income tax purposes, including any modifications attributable to the nonresident as a partner.

(2) Items of income, gain, loss and deduction derived from or connected with sources within this state are those items attributable to:

(a) The ownership or disposition of any interest in real or tangible personal property in this state;

(b) A business, trade, profession or occupation carried on in this state; and

(c) A taxable lottery prize awarded by the Oregon State Lottery, including a taxable lottery prize awarded by a multistate lottery association of which the Oregon State Lottery is a member if the ticket upon which the prize is awarded was sold in this state.

(3) Income from intangible personal property, including annuities, dividends, interest and gains from the disposition of intangible personal property, constitutes income derived from sources within this state only to the extent that such income is from property employed in a business, trade, profession or occupation carried on in this state.

(4) Deductions with respect to capital losses, net long-term capital gains, and net operating losses shall be based solely on income, gains, losses and deductions derived from or connected with sources in this state, under regulations to be prescribed by the Department of Revenue, but otherwise shall be determined in the same manner as the corresponding federal deductions.

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

(a) The income of an S corporation for federal income tax purposes derived from or connected with sources in this state constitutes income derived from sources within this state for a nonresident individual who is a shareholder of the S corporation; and

(b) A net operating loss of an S corporation derived from or connected with sources in this state constitutes a loss or deduction connected with sources in this state for a nonresident individual who is a shareholder of the S corporation.

(6) If a business, trade, profession or occupation is carried on partly within and partly without this state, the determination of net income derived from or connected with sources within this state shall be made by apportionment and allocation under ORS 314.605 (Short title) to 314.675 (Apportionment of net loss) .

(7) Compensation paid by the United States for service in the Armed Forces of the United States performed by a nonresident does not constitute income derived from sources within this state.

(8) Compensation paid to a nonresident for services performed by the nonresident at a hydroelectric facility does not constitute income derived from sources within this state if the hydroelectric facility:

(a) Is owned by the United States;

(b) Is located on the Columbia River; and

(c) Contains portions located within both this state and another state.

(9) Intentionally left blank —Ed.

(a) Retirement income received by a nonresident does not constitute income derived from sources within this state unless the individual is domiciled in this state.

(b) As used in this section, “retirement income” means retirement income as that term is defined in 4 U.S.C. 114, as amended and in effect for the tax period.

(10) Compensation for the performance of duties described in this subsection that is paid to a nonresident does not constitute income derived from sources within this state if the individual:

(a) Is engaged on a vessel to perform assigned duties in more than one state as a pilot licensed under 46 U.S.C. 7101 or licensed or authorized under the laws of a state; or

(b) Performs regularly assigned duties while engaged as a master, officer or member of a crew on a vessel operating in the navigable waters of more than one state. [1969 c.493 §23; 1971 c.672 §2; 1973 c.269 §2; 1975 c.705 §4; 1983 c.684 §15a; 1989 c.625 §9; 1997 c.654 §6; 1997 c.839 §10; 1999 c.143 §4; 1999 c.556 §1; 1999 c.580 §7; 2001 c.77 §§1,4; 2001 c.114 §37; 2003 c.77 §24; 2014 c.114 §13]

Source: Section 316.127 — Income of nonresident from Oregon sources , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 305.184 — OR Code / Title 29 / Chapter 305 / Section 305.184
305.184 Certificate of outstanding warrants
Status: in_force

(1) Upon request of any person, the Secretary of State shall issue a certificate showing whether there is on file in the Office of the Secretary of State, on the date and hour stated therein, any warrant described in ORS 305.182 (Filing of warrants for unpaid taxes) (1), or certificate or notice affecting any warrant naming a particular person, and if a notice or certificate is on file, giving the date and hour of its filing. All financing statements and statements of assignment, if any, filed pursuant to ORS chapter 79 for a particular debtor whose name is identical to the particular person named in the warrant shall be shown on this certificate. The uniform fee for such a certificate for a particular person shall be prescribed by the Secretary of State by rule. If the request for the certificate is in writing and not in the standard form prescribed by the Secretary of State, an additional fee shall be prescribed. Upon request, the Secretary of State shall furnish a copy of any warrant or notice or certificate affecting a warrant for a fee per page, the fee to be as prescribed by the Secretary of State by rule. No fee prescribed under this subsection shall exceed $5.

(2) Notwithstanding the provisions of ORS 79.0525 (UCC 9-525. Fees) or subsection (1) of this section, relating to the time and manner of the payment of fees to the Secretary of State, the fee for filing and indexing each warrant described in ORS 305.182 (Filing of warrants for unpaid taxes) (1) shall be charged and collected in the same manner as provided in ORS 205.395 (Payment of fees by state agencies for entry in County Clerk Lien Record) for payment by a state agency of fees due to the county clerk for recording warrants. [Formerly 314.434; 2001 c.445 §173]

Source: Section 305.184 — Certificate of outstanding warrants; fee; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.698 — OR Code / Title 29 / Chapter 316 / Section 316.698
316.698 Subtraction for qualifying film production labor rebates
Status: in_force

If the amount received as a labor rebate under section 1, chapter 559, Oregon Laws 2005, is included in federal taxable income for federal tax purposes, then the amount shall be subtracted from federal taxable income for purposes of determining Oregon taxable income under this chapter. [2005 c.559 §8]

Source: Section 316.698 — Subtraction for qualifying film production labor rebates , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 316.738 — OR Code / Title 29 / Chapter 316 / Section 316.738
316.738 Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property
Status: in_force

(1) If gain is deferred upon the voluntary or involuntary disposition of property in an exchange that qualifies for deferral under section 1031 or 1033 of the Internal Revenue Code, and the property acquired in the exchange has a situs outside of this state, upon the sale or other disposition of the acquired property in a transaction in which gain or loss is recognized for federal tax purposes but is not taken into account in computing federal taxable income for Oregon tax purposes, there shall be added to federal taxable income the difference between:

(a) The adjusted basis of the acquired property on the date the exchange under section 1031 or 1033 of the Internal Revenue Code was completed; and

(b) The lesser of:

(A) The fair market value of the acquired property on the date the exchange under section 1031 or 1033 of the Internal Revenue Code was completed; or

(B) The fair market value of the acquired property on the date gain or loss from the sale or other disposition of the acquired property is recognized for federal tax purposes.

(2) If the adjusted basis described in subsection (1)(a) of this section is larger than either value described in subsection (1)(b) of this section, the difference computed under subsection (1) of this section shall be subtracted from federal taxable income instead of being added to federal taxable income.

(3) The Department of Revenue may require taxpayers owning property acquired in an exchange under section 1031 or 1033 of the Internal Revenue Code that has a situs outside of this state to file an annual report on the acquired property, and may adopt rules to implement reporting requirements under this section. [2001 c.509 §15]

Source: Section 316.738 — Modification of taxable income when deferred gain is recognized as result of out-of-state disposition of property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 316.683 — OR Code / Title 29 / Chapter 316 / Section 316.683
316.683 State exempt-interest dividends
Status: in_force

(1) A regulated investment company, or a pool of assets managed by a fiduciary, including a financial institution, shall be qualified to pay state exempt-interest dividends, as defined in subsection (2) of this section, to its shareholders or beneficiaries.

(2) The term “state exempt-interest dividend” means any dividend or part thereof (other than a capital gain dividend, as defined in section 852(b) of the Internal Revenue Code) paid by a regulated investment company, or any pool of assets managed by a fiduciary, including but not limited to a financial institution, and designated by it as a state exempt-interest dividend in a written notice mailed to its shareholders or beneficiaries not later than 60 days after the close of its taxable year. If the aggregate amount so designated with respect to a taxable year (including state exempt-interest dividends paid after the close of the taxable year in the manner described in section 855 of the Internal Revenue Code) is greater than the excess of (a) the amount of interest and dividends received on obligations described in ORS 316.680 (Modification of taxable income) (1)(a), over (b) the sum of the amount of any deductible interest on indebtedness incurred to carry such obligations and the amount of any deductible expenses incurred in the production of interest and dividend income from such obligations, the portion of such distribution which shall constitute a state exempt-interest dividend shall be only that proportion of the amount so designated as the amount of such excess for such taxable year bears to the amount so designated. The exemption created by this section shall not exceed the portion of the dividend which is attributable to items of interest described in ORS 316.680 (Modification of taxable income) (1)(a).

(3) A state exempt-interest dividend shall be treated by a shareholder or beneficiary for all purposes as an item of interest described in ORS 316.680 (Modification of taxable income) (1)(a). The shareholder or beneficiary shall subtract from federal taxable income the state exempt-interest dividends received with respect to the shares of a regulated investment company or any pool of assets managed by a fiduciary, including but not limited to a financial institution. However, the amount subtracted under this section shall be reduced (but not below zero) by an amount equal to any deductible interest on indebtedness incurred to carry such shares multiplied by the state exempt-interest dividends and divided by the total dividends on such shares for the taxable year.

(4) If a shareholder of a regulated investment company, or a beneficiary of a pool of assets managed by a fiduciary, including a financial institution, receives a state exempt-interest dividend with respect to any share, and the share is held by the taxpayer for six months or less, then any loss on the sale or exchange of the share shall, to the extent of the amount the state exempt-interest dividend, be disallowed. The Department of Revenue may adopt rules that reduce the holding period requirements to less than six months.

(5) As used in this section, “financial institution” means a financial institution as defined in ORS 706.008 (Additional definitions for Bank Act) . [1987 c.293 §12b; 1989 c.988 §2; 1993 c.18 §81; 1993 c.229 §24; 1993 c.318 §13; 1997 c.631 §457]

Source: Section 316.683 — State exempt-interest dividends; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 317.344 — OR Code / Title 29 / Chapter 317 / Section 317.344
317.344 Net operating loss carryback and carryover
Status: in_force

There shall be added to federal taxable income the amount of any net operating loss carryback or carryover allowed in arriving at federal taxable income. [1983 c.162 §24; 1984 c.1 §11]

Source: Section 317.344 — Net operating loss carryback and carryover , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 311.681 — OR Code / Title 29 / Chapter 311 / Section 311.681
311.681 Request for retroactive deferral
Status: in_force

(1) Notwithstanding ORS 311.672 (Claim form) , if an individual (or two or more individuals jointly) who has elected to defer homestead property taxes in a prior tax year has not filed a timely claim for deferral for one or more tax years succeeding the year in which property taxes were initially deferred under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) , then the individual may request that the Director of the Department of Revenue grant a retroactive deferral of property taxes on the property. A spouse who is eligible to make the election under ORS 311.688 (Claim by surviving spouse or disabled heir to continue tax deferral) may also request a grant of retroactive deferral under this section.

(2) The director may, in the discretion of the director, grant or deny the retroactive deferral of property taxes. No appeal from a decision of the director under this section may be made.

(3) The director shall not grant a retroactive deferral of property taxes if, in any intervening year between the year in which deferral was last granted to the property and the last year for which retroactive deferral is being requested, the property would not have been eligible for deferral had the claim for deferral been timely filed.

(4) If the director grants a retroactive deferral of property taxes under this section, the department shall pay to the county tax collector an amount equal to the deferred taxes for each year, less three percent. Interest shall accrue on the actual amount of taxes advanced to the county.

(5) The department shall have a lien against the tax-deferred property for amounts deferred under this section as provided in ORS 311.673 (State liens against tax-deferred property) . The lien shall attach as of July 1 of the tax year for which the payment relates. In the case of a payment representing more than one year’s property taxes, the department shall have a lien in the amount of that portion of a payment related to a particular tax year, which shall attach as of July 1 of that tax year. [1997 c.169 §2; 2011 c.723 §21]

Source: Section 311.681 — Request for retroactive deferral , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 305.686 — OR Code / Title 29 / Chapter 305 / Section 305.686
305.686 Collection and maintenance of self-reported taxpayer demographic data
Status: in_force

(1) The Department of Revenue shall:

(a) Ensure that all data collected pursuant to ORS 316.366 (Schedule for collection of taxpayer self-reported demographic data) is used only for the purposes described in ORS 305.687 (Use and presentation of demographic data by department) and 316.366 (Schedule for collection of taxpayer self-reported demographic data) .

(b) Maintain and store data collected pursuant to ORS 316.366 (Schedule for collection of taxpayer self-reported demographic data) separately from other information provided on tax returns filed under ORS chapter 316, and provide that the data is accessible only to the following:

(A) Research section staff of the department.

(B) Other department staff that are assigned to process the data and process or program the underlying systems for the data collection schedule, but only to the extent necessary for that purpose.

(C) The staff of the Legislative Revenue Office.

(D) The division of the Oregon Department of Administrative Services that serves as office of economic analysis.

(c) Maintain records sufficient to verify that Department of Revenue personnel having access to data collected pursuant to ORS 316.366 (Schedule for collection of taxpayer self-reported demographic data) are limited to those personnel listed in paragraph (b)(A) and (B) of this subsection and sufficient to ensure compliance with this subsection.

(2) Tax practitioners and tax preparation software vendors may use and retain data collected pursuant to ORS 316.366 (Schedule for collection of taxpayer self-reported demographic data) only to the extent necessary to assist taxpayers in the preparing and filing of returns required under ORS chapter 316 and may not use the data, or allow it to be used, for any other reason.

(3) Notwithstanding any intergovernmental reciprocal agreements entered into by the Department of Revenue, the department may not allow the Internal Revenue Service access to the data collected under ORS 316.366 (Schedule for collection of taxpayer self-reported demographic data) . [2023 c.563 §4]

Source: Section 305.686 — Collection and maintenance of self-reported taxpayer demographic data , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 309.072 — OR Code / Title 29 / Chapter 309 / Section 309.072
309.072 Record of board business
Status: in_force

The meetings, qualification, sittings and adjournment of the property value appeals boards shall be recorded in the journal of the county governing body. [Formerly 309.140; 1995 c.226 §10; 1997 c.541 §231; 2023 c.29 §26]

Note: The amendments to 309.072 (Record of board business) by section 26, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

309.072 (Record of board business) . The meetings, qualification, sittings and adjournment of the boards of property tax appeals shall be recorded in the journal of the county governing body.

Source: Section 309.072 — Record of board business , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 320.315 — OR Code / Title 29 / Chapter 320 / Section 320.315
320.315 Due date and form of returns
Status: in_force

(1) Intentionally left blank —Ed.

(a) Every transient lodging tax collector is responsible for collecting the tax imposed under ORS 320.305 (Rate and computation of tax) and shall file a return with the Department of Revenue, on or before the last day of the month following the end of each calendar quarter, reporting the amount of tax due with respect to all occupancy of transient lodging that ended during the quarter to which the return relates.

(b) The department shall prescribe the form of the return required by this section. The rules of the department shall require that returns be made under penalties for false swearing.

(2) When a return is required under this section, the transient lodging tax collector required to file the return shall remit the tax due to the department at the time fixed for filing returns. [2003 c.818 §4; 2013 c.610 §6; 2019 c.498 §3]

Source: Section 320.315 — Due date and form of returns; payment of tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 323.810 — OR Code / Title 29 / Chapter 323 / Section 323.810
323.810 Definitions for ORS 323.810 to 323.816
Status: in_force

As used in ORS 323.810 (Definitions for ORS 323.810 to 323.816) to 323.816 (Required actions by manufacturer) :

(1) “Adjusted for inflation” means increased in accordance with the formula for inflation adjustment set forth in Exhibit F to the Smokeless Tobacco Master Settlement Agreement.

(2) “Affiliate” means a person who directly or indirectly owns or controls, is owned or controlled by or is under common ownership or control with another person. For purposes of defining “affiliate”:

(a) “Owns,” “is owned” and “ownership” mean ownership of an equity interest, or the equivalent thereof, of 10 percent or more; and

(b) “Person” means an individual, partnership, committee, association, corporation or any other organization or group of persons.

(3) “Qualified escrow fund” means an escrow arrangement with a federally or state chartered financial institution having no affiliation with any tobacco product manufacturer and having assets of at least $1 billion, where such arrangement requires that such financial institution hold the escrowed funds’ principal for the benefit of releasing parties and prohibits the tobacco product manufacturer who is placing the funds into escrow from using, accessing or directing the use of the escrowed funds’ principal except as consistent with ORS 323.816 (Required actions by manufacturer) (2)(b).

(4) “Released claims” has the meaning given that term in section II(gg) of the Smokeless Tobacco Master Settlement Agreement.

(5) “Releasing parties” has the meaning given that term in section II(ii) of the Smokeless Tobacco Master Settlement Agreement.

(6) “Smokeless Tobacco Master Settlement Agreement” means the settlement agreement (and related documents) entered into on November 23, 1998, by the State of Oregon and leading United States tobacco product manufacturers.

(7) “Smokeless tobacco products” means moist snuff, as defined in ORS 323.500 (Definitions for ORS 323.500 to 323.645) , or chewing tobacco, as defined in section 5702 of the Internal Revenue Code.

(8) Intentionally left blank —Ed.

(a) “Tobacco product manufacturer” means an entity that, after September 28, 2009, directly (and not exclusively through any affiliate):

(A) Manufactures smokeless tobacco products anywhere that such manufacturer intends to be sold in the United States, including smokeless tobacco products intended to be sold in the United States through an importer (except where such importer is an Original Participating Manufacturer, as defined in section II(cc) of the Smokeless Tobacco Master Settlement Agreement), that will be responsible for the payments under the Smokeless Tobacco Master Settlement Agreement with respect to such smokeless tobacco products as a result of the provisions of section VI(b) of the Smokeless Tobacco Master Settlement Agreement and that pays the taxes specified in section II(w) of the Smokeless Tobacco Master Settlement Agreement, and provided that the manufacturer of such smokeless tobacco products does not market or advertise such smokeless tobacco products in the United States);

(B) Is the first purchaser anywhere for resale in the United States of smokeless tobacco products manufactured anywhere that the manufacturer does not intend to be sold in the United States; or

(C) Becomes a successor of an entity described in subparagraph (A) or (B) of this paragraph.

(b) “Tobacco product manufacturer” does not include an affiliate of a tobacco product manufacturer unless such affiliate is itself a tobacco product manufacturer under paragraph (a) of this subsection.

(9) “Units sold” means the number of individual containers of smokeless tobacco products sold in the State of Oregon by the applicable tobacco product manufacturer (whether directly or through a distributor, retailer or similar intermediary or intermediaries) during the year in question, as measured by excise taxes collected by the State of Oregon. The Department of Revenue shall adopt such rules as are necessary to ascertain the amount of state excise tax paid on the smokeless tobacco products of such tobacco product manufacturer for each year. A unit container shall contain 3.2 ounces of moist snuff, as defined in ORS 323.500 (Definitions for ORS 323.500 to 323.645) , or 3.0 ounces of chewing tobacco. [2009 c.717 §18]

Source: Section 323.810 — Definitions for ORS 323.810 to 323.816 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 316.177 — OR Code / Title 29 / Chapter 316 / Section 316.177
316.177 Reliance on withholding statement or exemption certificate
Status: in_force

(1) If an employee provides the employer with a withholding statement or exemption certificate under ORS 316.182 (Withholding statement of exemption certificate) , the employer may rely upon the instruction provided by the employee. If the employee instructs the employee’s employer to withhold an amount of tax from the employee’s pay or claim exemption from withholding, and as of the time the instruction was made there was no reasonable basis for the instruction, the Department of Revenue shall assess and collect from the employee a penalty of $500.

(2) The penalty imposed under this section is in addition to any other penalty imposed by law. Any employee against whom a penalty is assessed under this section may appeal to the tax court as provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) . If the penalty is not paid within 10 days after the order of the tax court becomes final, the department may record the order and collect the amount assessed without interest in the same manner as income tax deficiencies are recorded and collected under ORS 314.430 (Warrant for collection of taxes) .

(3) The department may waive all or any part of the penalty imposed under subsection (1) of this section if the income tax liability of the employee for the taxable year is equal to or less than the sum of:

(a) The credits against taxes allowed for purposes of this chapter; and

(b) The payments of estimated tax which are considered payments on account of the tax liability of the employee under ORS 316.579 (Amount of estimated tax to be paid with declaration) and 316.583 (Effect of payment of estimated tax or installment) . [1969 c.493 §27; 1987 c.293 §19; 1987 c.843 §20; 1993 c.730 §42; 1995 c.650 §37; 2019 c.134 §5]

Source: Section 316.177 — Reliance on withholding statement or exemption certificate; penalty for statement without reasonable basis , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 309.310 — OR Code / Title 29 / Chapter 309 / Section 309.310
309.310 “Department” defined for ORS 309.330 to 309.400
Status: in_force

As used in ORS 309.330 (Transmission of summary of assessment roll by assessor) to 309.400 (Ordering or making change of valuation or addition of property) , “department” means the Department of Revenue.

Source: Section 309.310 — “Department” defined for ORS 309.330 to 309.400 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 305.660 — OR Code / Title 29 / Chapter 305 / Section 305.660
305.660 Director of department to represent state
Status: in_force

The Director of the Department of Revenue shall constitute the member of the Multistate Tax Commission who shall represent Oregon on such multistate commission. If, at any time and for any reason, the director is unable to carry out any duty or activity required of a member of the Multistate Tax Commission, the director shall be represented by an alternate appointed by the director. The director shall at all times maintain on file with the Multistate Tax Commission written notification of the designation and identity of the alternate. [1967 c.242 §3; 1969 c.520 §28]

Source: Section 305.660 — Director of department to represent state; alternate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 321.358 — OR Code / Title 29 / Chapter 321 / Section 321.358
321.358 Application for designation as forestland
Status: in_force

(1) An owner of land desiring that it be designated as forestland shall make application to the county assessor on or before April 1 of the assessment year for which special assessment as forestland is first desired, and the owner may also do so within 30 days of receipt of notice of its assessment as omitted property.

(2) Notwithstanding subsection (1) of this section, an owner of land may apply to the county assessor by December 15 to have the land designated as forestland for the assessment year if:

(a) For the prior assessment year the land had been forestland by reason of the land being highest and best use forestland; and

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

(3) The application shall be made upon forms prepared by the Department of Revenue and supplied by the county assessor, and shall include the following:

(a) A description of all land the applicant desires to be designated as forestland.

(b) Date of acquisition.

(c) Whether the land is being held or used for the predominant purpose of growing and harvesting trees of marketable species.

(d) Whether there is a forest management plan for it.

(e) If so, whether the plan is being implemented, and the nature and extent of implementation.

(f) Whether the land is used for grazing.

(g) Whether the land has been platted under ORS chapter 92.

(h) Whether the land is timberland subject to ORS chapter 477, and if it is not, the reasons therefor.

(i) Whether the land, or any of it, is subject to a lease or option which permits it to be used for any purpose other than the growing and harvesting of trees.

(j) A summary of past experience and activity of the applicant in growing and harvesting trees.

(k) A summary of current and continuing activity of the applicant in growing and harvesting trees.

(L) A statement that the applicant is aware of the potential tax liability involved when the land ceases to be designated as forestland.

(m) An affirmation that the statements contained in the application are true.

(4) The county assessor shall approve an application for forestland designation if the assessor finds that the land is properly classifiable as forestland. The county assessor shall not find land properly classifiable as forestland if:

(a) The application states the land is not being held or used for the predominant purpose of growing and harvesting trees of marketable species; or

(b) Subject to the provisions of ORS 321.257 (Definitions for ORS 321.257 to 321.390) , the land does not substantially meet minimum stocking or acreage requirements under rules adopted by the department. Otherwise, the determination whether the land is properly classifiable as forestland shall be made with due regard to all relevant evidence and without any one or more items of evidence necessarily being determinative.

(5) The application shall be deemed to have been approved unless, within three months of the date such application was delivered to the assessor or prior to August 15, whichever is later, the assessor shall notify the applicant in writing of the extent to which the application is denied. [Formerly 321.618; 1981 c.804 §93; 1983 c.462 §5; 1983 c.657 §2; 1989 c.1083 §9; 1991 c.459 §293; 1997 c.541 §§392,392a; 1999 c.314 §92; 1999 c.1078 §74; 2003 c.621 §17]

Source: Section 321.358 — Application for designation as forestland; special filing date for change in highest and best use; contents; approval , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 305.860 — OR Code / Title 29 / Chapter 305 / Section 305.860
305.860 Statement of rights of taxpayers
Status: in_force

(1) The Director of the Department of Revenue shall prepare a statement which sets forth in simple nontechnical terms:

(a) The rights of a taxpayer and the obligations of the Department of Revenue during an audit;

(b) The procedures by which a taxpayer may appeal any adverse decision of the department, including informal conferences and judicial appeals;

(c) The procedures for filing and processing refund claims and filing of taxpayer complaints; and

(d) The procedures which the department may use in enforcing the provisions of the laws of this state.

(2) The statement prepared in accordance with subsection (1) of this section shall be distributed by the Director of the Department of Revenue to all taxpayers upon request. The director shall inform taxpayers of their rights in a brief explanatory statement included in all billing or collection notices, all notices of assessment or deficiency and all notices of refund adjustment or denial sent to the taxpayer. [1989 c.625 §67; 1995 c.650 §112]

Source: Section 305.860 — Statement of rights of taxpayers; distribution , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.330 — OR Code / Title 29 / Chapter 307 / Section 307.330
307.330 Commercial facilities under construction
Status: in_force

(1) Except for property centrally assessed by the Department of Revenue, each new building or structure or addition to an existing building or structure is exempt from taxation for each assessment year of not more than two consecutive years if the building, structure or addition:

(a) Is in the process of construction on January 1;

(b) Is not in use or occupancy on January 1;

(c) Has not been in use or occupancy at any time prior to such January 1 date;

(d) Is being constructed in furtherance of the production of income; and

(e) Is, in the case of nonmanufacturing facilities, to be first used or occupied not less than one year from the time construction commences. Construction shall not be deemed to have commenced until after demolition, if any, is completed.

(2) If the property otherwise qualifies for exemption under this section and ORS 307.340 (Filing proof for cancellation of assessment) , the exemption shall likewise apply to any machinery or equipment located at the construction site which is or will be installed in or affixed to such building, structure or addition. [1959 c.246 §1; 1961 c.552 §1; 1971 c.284 §1; 1991 c.459 §55; 1997 c.541 §117]

Source: Section 307.330 — Commercial facilities under construction , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 307.394 — OR Code / Title 29 / Chapter 307 / Section 307.394
307.394 Farm machinery and equipment
Status: in_force

(1) The following tangible personal property is exempt from ad valorem property taxation:

(a) Farm machinery and equipment used primarily in the preparation of land, planting, raising, cultivating, irrigating, harvesting or placing in storage of farm crops;

(b) Farm machinery and equipment used primarily for the purpose of feeding, breeding, management and sale of, or the produce of, livestock, poultry, fur-bearing animals or bees or for dairying and the sale of dairy products;

(c) Machinery and equipment used primarily to implement a remediation plan as defined in ORS 308A.053 (Definitions for ORS 308A.050 to 308A.128) for the period of time for which the remediation plan is certified; or

(d) Farm machinery and equipment used primarily in any other agricultural or horticultural use or animal husbandry or any combination of these activities.

(2) Intentionally left blank —Ed.

(a) Items of tangible personal property, including but not limited to tools, machinery and equipment that are used predominantly in the construction, reconstruction, maintenance, repair, support or operation of farm machinery, and equipment and other real or personal farm improvements that are used primarily in animal husbandry, agricultural or horticultural activities, or any combination of these activities, are exempt from ad valorem property taxation.

(b) An item of tangible personal property described in paragraph (a) of this subsection is exempt from ad valorem property taxation only if the person that owns, possesses or controls the item also:

(A) Owns, possesses or controls the farm machinery, equipment and other real and personal farm improvements for which the item is used; and

(B) Carries on the animal husbandry, agricultural or horticultural activity, or combination of activities, in which the farm machinery, equipment or other real and personal farm improvements are used. [2001 c.753 §15; 2009 c.776 §8]

Source: Section 307.394 — Farm machinery and equipment; personal property used in farm operations; limitation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 321.719 — OR Code / Title 29 / Chapter 321 / Section 321.719
321.719 Continued qualification as small tract forestland following sale or transfer
Status: in_force

(1) Notwithstanding ORS 321.716 (Disqualification) (1)(a), if the sale or transfer of small tract forestland is to a person who, following the date of the sale or transfer, does not own or hold in common ownership less than 10 acres or 5,000 acres or more of forestland in Oregon, the sold or transferred forestland may remain small tract forestland, if:

(a) Within 30 days after the date the county assessor issues the notice of intent to disqualify under ORS 321.716 (Disqualification) , the purchaser or transferee has applied for continued qualification of the small tract forestland;

(b) The purchaser or transferee is otherwise eligible to be an owner of small tract forestland under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) ; and

(c) Any forestland owned or held in common ownership by the purchaser or transferee that is a contiguous parcel to the purchased or transferred forestland is:

(A) Qualified as small tract forestland or is the subject of an application for qualification under ORS 321.706 (Application for small tract forestland qualification) ; or

(B) Included as part of the application for continued qualification filed under this section, and the additional information required in an application for qualification of small tract forestland under ORS 321.706 (Application for small tract forestland qualification) is included in the application for continued qualification filed under this section.

(2) Intentionally left blank —Ed.

(a) A purchaser or transferee described in subsection (1) of this section shall apply for continued qualification to the county assessor of the county in which the forestland that is the subject of the sale or transfer is located. If the forestland is located in more than one county, the purchaser or transferee shall apply for continued qualification to the county assessor of each county in which the forestland is located.

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

(A) The name and address of the seller or transferor of the small tract forestland;

(B) The name, address and taxpayer identification number of the purchaser or transferee of the small tract forestland;

(C) A statement listing the county and containing a description sufficient to identify the location of the small tract forestland being purchased or transferred;

(D) A statement listing the county and containing a description sufficient to identify the location of all parcels of land owned or held in common ownership by the purchaser or transferee that are contiguous to the small tract forestland that is being purchased or transferred;

(E) The total acreage of Oregon forestland owned or held in common ownership by the purchaser or transferee;

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

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

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

(3) The assessor shall review the application and grant the continued qualification of the land as small tract forestland following the sale or transfer if the purchaser or transferee satisfies the requirements of subsection (1) of this section.

(4) Intentionally left blank —Ed.

(a) If the application for continued qualification is filed prior to July 1 of the assessment year, the assessor shall process the application for continued qualification for the tax year beginning that July 1.

(b) If the notice of intent to disqualify is issued on or after June 1 of the assessment year, the assessor may not disqualify the land as small tract forestland for the tax year beginning July 1, and shall process the application for continued qualification for the tax year beginning the next succeeding July 1.

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

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

(6) In the case of an application for continued qualification that is approved by the county assessor, the assessor shall send a written notification of the approval and a copy of the application to the department.

(7) For purposes of computing additional taxes under ORS 308A.707 (Additional taxes when land disqualified from small tract forestland assessment) , upon a subsequent disqualification of small tract forestland that is granted continued qualification under this section, the small tract forestland is considered to have been subject to small tract forestland assessment without interruption from the period before the sale or transfer to the date of subsequent disqualification from small tract forestland assessment.

(8) Notwithstanding subsection (1) of this section, a purchaser or transferee of small tract forestland may file an application for continued qualification of the small tract forestland after the date prescribed in subsection (1) of this section if:

(a) The application is filed on or before December 15 of the first tax year for which the forestland would otherwise be disqualified from small tract forestland assessment; and

(b) The applicant pays a $200 late filing fee at the time the application is filed. [2003 c.621 §109; 2005 c.400 §2]

Source: Section 321.719 — Continued qualification as small tract forestland following sale or transfer; requirements; late filing procedure and fee , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 320.192 — OR Code / Title 29 / Chapter 320 / Section 320.192
320.192 City or county ordinance or resolution to impose tax
Status: in_force

(1) The governing body of a city or county may impose a construction tax by adoption of an ordinance or resolution that conforms to the requirements of this section and ORS 320.195 (Deposit of revenues) .

(2) Intentionally left blank —Ed.

(a) A tax may be imposed on improvements to residential real property that result in a new residential structure or additional square footage in an existing residential structure, including remodeling that adds living space.

(b) An ordinance or resolution imposing the tax described in paragraph (a) of this subsection must state the rate of the tax. The tax may not exceed one percent of the permit valuation for residential construction permits issued by the city or county either directly or through the Building Codes Division of the Department of Consumer and Business Services.

(3) Intentionally left blank —Ed.

(a) A tax may be imposed on improvements to commercial and industrial real property, including the commercial and industrial portions of mixed-use property, that result in a new structure or additional square footage in an existing structure, including remodeling that adds living space.

(b) An ordinance or resolution imposing the tax described in paragraph (a) of this subsection must state the rate and base of the tax.

(4) Taxes imposed pursuant to this section shall be paid at the time specified in ORS 320.189 (Payment of taxes) to the city or county that imposed the tax.

(5) Intentionally left blank —Ed.

(a) This section and ORS 320.195 (Deposit of revenues) do not apply to a tax described in ORS 320.171 (Restriction on construction tax imposed by local government, local service district or special government body) (2).

(b) Conformity of a tax imposed pursuant to this section by a city or county to the requirements of this section and ORS 320.195 (Deposit of revenues) shall be determined without regard to any tax described in ORS 320.171 (Restriction on construction tax imposed by local government, local service district or special government body) (2) that is imposed by the city or county. [2016 c.59 §8]

Source: Section 320.192 — City or county ordinance or resolution to impose tax; requirements; payment of taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 311.232 — OR Code / Title 29 / Chapter 311 / Section 311.232
311.232 Mandamus to require placing omitted property on roll
Status: in_force

If any officer described in ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) fails to comply with ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) on the discovery by the officer, or on credible information being furnished by another person, that property has been omitted from taxation, the state, on the relation of any state officer or of any taxpayer of the county in which the failure occurs, may proceed against the officer in any court of competent jurisdiction by mandamus to compel the officer to comply with ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) . In the trial of the suit the question of what constitutes credible information is a question of fact to be determined by the court trying the case in the same manner other issues of fact are determined. If judgment is rendered that credible information has been discovered by or furnished to the officer, or that the officer has reason to believe that property has been omitted from taxation, the officer shall forthwith place the omitted property on the assessment and tax roll in accordance with ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) . If judgment is rendered against the officer, the officer shall be liable for all costs of the mandamus suit, and for a reasonable attorney fee at trial and on appeal for relator’s attorney, which shall be taxed as a part of the costs of the suit. If proceedings are instituted under this section on the relation of any private individual, the relator shall give bond to the satisfaction of the court to pay all costs that may be recovered against the relator. [Formerly 311.215; 2017 c.315 §15]

Source: Section 311.232 — Mandamus to require placing omitted property on roll , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 321.839 — OR Code / Title 29 / Chapter 321 / Section 321.839
321.839 Application for forestland designation
Status: in_force

(1) An owner of land desiring that it be designated as forestland for purposes of ORS 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land) shall make application to the county assessor on or before April 1 of the assessment year for which special assessment as forestland is first desired, and the owner may also do so within 30 days of receipt of notice of its assessment as omitted property.

(2) Notwithstanding subsection (1) of this section, an owner of land may apply to the county assessor by December 15 to have the land designated as forestland for the assessment year if:

(a) For the prior assessment year the land had been forestland by reason of the land being highest and best use forestland; and

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

(3) The application shall be made upon forms prepared by the Department of Revenue and supplied by the county assessor, and shall include the following:

(a) A description of all land the applicant desires to be designated as forestland.

(b) Date of acquisition.

(c) Whether the land is being held or used for the predominant purpose of growing and harvesting trees of marketable species.

(d) Whether there is a forest management plan for it.

(e) If so, whether the plan is being implemented, and the nature and extent of implementation.

(f) Whether the land is being held or used for the predominant purpose of grazing or raising of livestock.

(g) Whether the land has been platted under ORS chapter 92.

(h) Whether a permit has been granted for harvesting for excepted purposes under the Oregon Forest Practices Act.

(i) Whether the land is timberland subject to ORS chapter 477, and if it is not, the reasons therefor.

(j) Whether the land, or any of it, is subject to a lease or option which permits it to be used for any purpose other than the growing and harvesting of trees.

(k) A summary of past experience and activity of the applicant in growing and harvesting trees.

(L) A summary of current and continuing activity of the applicant in growing and harvesting trees.

(m) A statement that the applicant is aware of the potential tax liability involved when the land ceases to be designated as forestland.

(n) An affirmation that the statements contained in the application are true.

(4) The county assessor shall approve an application for forestland designation if the assessor finds that the land is properly classifiable as forestland. The county assessor shall not find land properly classifiable as forestland if the application states the land is not being held or used for the predominant purpose of growing and harvesting trees of marketable species. Otherwise, the determination whether the land is properly classifiable as forestland shall be made with due regard to all relevant evidence and without any one or more items of evidence necessarily being determinative.

(5) The application shall be considered to have been approved unless, within three months of the date such application was delivered to the assessor or prior to August 15, whichever is later, the assessor shall notify the applicant in writing of the extent to which the application is denied. [Formerly 321.815]

Source: Section 321.839 — Application for forestland designation; special filing date for change in highest and best use; contents; approval , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 307.864 — OR Code / Title 29 / Chapter 307 / Section 307.864
307.864 Partial property tax exemption
Status: in_force

(1) For the first tax year in which, as of the assessment date, a vertical housing development project is occupied or ready for occupancy following certification under ORS 307.857 (Application for exemption) , and for the next nine consecutive tax years:

(a) The property of the vertical housing development project, other than the land of the project, shall be partially exempt from ad valorem property taxes imposed by local taxing districts, other than the districts that elected not to participate in the vertical housing development zone pursuant to ORS 307.844 (Zone designation) (4), as identified in the certification issued under ORS 307.857 (Application for exemption) (8), in a percentage equal to the lesser of:

(A) 20 percent multiplied by the exemption multiplier for property dedicated to residential uses or low income residential housing, as computed under ORS 307.857 (Application for exemption) (4)(b) or (c), respectively; or

(B) 80 percent.

(b) The land of the vertical housing development project shall be partially exempt from ad valorem property taxes imposed by local taxing districts, other than the districts that elected not to participate in the vertical housing development zone pursuant to ORS 307.844 (Zone designation) (4), in the same percentage determined under paragraph (a) of this subsection, for property in the project dedicated to low income residential housing, as identified in the certification issued under ORS 307.857 (Application for exemption) (8).

(2) In order for the property of a vertical housing development project to receive the partial property tax exemption described in subsection (1) of this section, the vertical housing development project property owner, project applicant or other person responsible for the payment of property taxes on the project must notify the city or county that the project is occupied or ready for occupancy, and the city or county must notify the assessor of the county in which the project is located, in the manner set forth in ORS 307.512 (Filing deadline for certain housing-related exemption and special assessment programs) , that the project is occupied or ready for occupancy and has been certified under ORS 307.857 (Application for exemption) . [Formerly 285C.471; 2013 c.193 §§11,18; 2017 c.326 §8; 2021 c.476 §5]

Source: Section 307.864 — Partial property tax exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 319.940 — OR Code / Title 29 / Chapter 319 / Section 319.940
319.940 Violations
Status: in_force

(1) A person may not intentionally make a false statement in a report or refund application or when supplying other information required under ORS 319.920 (Reporting requirement) or 319.930 (Refund applications) .

(2) A person may not intentionally apply for, receive or attempt to receive a refund under ORS 319.925 (Refunds for overpayment) or 319.930 (Refund applications) to which the person is not entitled.

(3) A person may not intentionally aid or assist another person to violate any provision of ORS 319.920 (Reporting requirement) , 319.925 (Refunds for overpayment) or 319.930 (Refund applications) .

(4) A person who violates any provision of this section commits a Class A violation. [2013 c.781 §14]

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

Source: Section 319.940 — Violations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 316.792 — OR Code / Title 29 / Chapter 316 / Section 316.792
316.792 Military pay
Status: in_force

(1) As used in this section:

(a) “Armed Forces of the United States” means all regular and reserve components of the United States Army, Navy, Air Force, Marine Corps and Coast Guard and other uniformed services under the orders of the President of the United States.

(b) “Military pay” means pay for active duty, inactive duty, training and reserve component duty, including state active duty, and any other compensation, other than retirement pay or pension, paid by the Armed Forces of the United States to a member of the Armed Forces of the United States.

(c) “Reserve component duty” includes duty performed as a member of the reserve components that is not federal active duty.

(d) “Reserve components” includes all National Guard and reserve departments of the Armed Forces of the United States.

(e) “Uniformed services” includes the commissioned corps of the National Oceanic and Atmospheric Administration and the United States Public Health Service.

(2) There shall be subtracted from federal taxable income military pay received for:

(a) Service performed outside this state in the year of initial draft or enlistment or in the year of discharge.

(b) Service performed outside this state during any month beginning on or after August 1, 1990, and before the date designated by the President of the United States as the date of termination of combatant activities in the Persian Gulf Desert Shield area.

(c) Service by a member of the reserve components, if:

(A) The military pay is for service performed when the taxpayer is away from the home of the taxpayer overnight;

(B) The taxpayer is required to be away from home overnight in order to perform the service; and

(C) The service is of a duration of at least 21 consecutive days, although the consecutive days need not be in the same tax year.

(d) Service performed by a member of the Oregon National Guard while in active service of the state or on state active duty, as defined in ORS 396.005 (Definitions of “active service,” “state active duty” and “active service of the state.”) .

(e) Service not otherwise qualified for a subtraction under paragraphs (a) to (d) of this subsection, not to exceed $6,000 per year.

(3) The total amount subtracted under this section may not exceed the taxpayer’s total military pay included in federal taxable income for the tax year. [2013 c.194 §2; 2023 c.490 §6]

Note: Section 7, chapter 490, Oregon Laws 2023, provides:

Sec. 7. The amendments to ORS 316.792 (Military pay) by section 6 of this 2023 Act apply to tax years beginning on or after January 1, 2021. [2023 c.490 §7]

Note: Sections 6 and 7, chapter 826, Oregon Laws 2005, provide:

Sec. 6. Amounts received as a result of the sale of a manufactured dwelling park are exempt from the tax imposed by this chapter [ORS chapter 316]:

(1) If the sale is made to a corporate entity formed by the tenants of the park, or by a nonprofit corporation or housing authority, as described in ORS 90.844 (Procedures for purchase of facility by tenants) .

(2) If the manufactured dwelling park has been destroyed by a natural disaster, as defined in section 2, chapter 260, Oregon Laws 2021 [ 197.488 (Replacement of park destroyed by natural disaster) ], and the sale is made to a nonprofit corporation or housing authority that will redevelop the site as a manufactured dwelling park. [2005 c.826 §6; 2014 c.89 §16; 2015 c.217 §9; 2021 c.528 §21]

Sec. 7. (1) Section 6, chapter 826, Oregon Laws 2005, applies to tax years beginning on or after January 1, 2006, and before January 1, 2026.

(2) The amendments to section 6, chapter 826, Oregon Laws 2005, by section 9, chapter 217, Oregon Laws 2015, apply to tax years beginning on or after January 1, 2015, and before January 1, 2026.

(3) The amendments to section 6, chapter 826, Oregon Laws 2005, by section 21 of this 2021 Act apply to tax years beginning on or after January 1, 2021, and before January 1, 2026. [2005 c.826 §7; 2007 c.906 §21; 2013 c.750 §36; 2015 c.217 §14; 2019 c.579 §20; 2021 c.528 §22]

Source: Section 316.792 — Military pay , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308a.053 — OR Code / Title 29 / Chapter 308a / Section 308a.053
308A.053 Definitions for ORS 308A.050 to 308A.128
Status: in_force

As used in ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) :

(1) “Exclusive farm use zone” means a zoning district established by a county or a city under the authority granted by ORS chapter 215 or 227 that is consistent with the farm use zone provisions set forth in ORS 215.203 (Zoning ordinances establishing exclusive farm use zones) to 215.311 (Log truck parking in exclusive farm use zones) , 215.438 (Transmission towers) , 215.448 (Home occupations) , 215.452 (Winery) , 215.453 (Large winery) , 215.455 (Effect of approval of winery on land use laws) or 215.700 (Resource land dwelling policy) to 215.780 (Minimum lot or parcel sizes) .

(2) “Exclusive farm use zone farmland” means land that qualifies for special assessment under ORS 308A.062 (Qualification of exclusive farm use zone farmland) .

(3) “Homesite” means the land, 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 a dwelling.

(4) “Nonexclusive farm use zone farmland” means land that is not within an exclusive farm use zone but that qualifies for farm use special assessment under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) .

(5) “Remediation plan” means a plan certified by an extension agent of the Oregon State University Extension Service to remediate or mitigate severe adverse conditions on farmland.

(6) “Severe adverse conditions on farmland” means conditions that render impracticable continued farm use and that are not due to an intentional or negligent act or omission by the owner, tenant or lessee of the farmland or the applicant for certification of a remediation plan. [1999 c.314 §2; 2003 c.539 §34; 2009 c.776 §1; 2011 c.679 §10]

Source: Section 308A.053 — Definitions for ORS 308A.050 to 308A.128 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 316.567 — OR Code / Title 29 / Chapter 316 / Section 316.567
316.567 Joint declaration of spouses in a marriage
Status: in_force

(1) Except as provided in subsection (2) of this section, spouses in a marriage may make a single declaration jointly under ORS 316.557 (Definition of “estimated tax.”) to 316.589 (Application to short tax years and tax years beginning on other than January 1) . The liability of the spouses making such a declaration shall be joint and several.

(2) Spouses may not make a joint declaration:

(a) If either spouse is a nonresident noncitizen;

(b) If the spouses are separated under a judgment of divorce or of separate maintenance; or

(c) If the spouses have different taxable years.

(3) If spouses make a joint declaration but not a joint return for the taxable year, the spouses may, in such manner as they may agree, and after giving notice of the agreement to the Department of Revenue:

(a) Treat the estimated tax for the year as the estimated tax of either spouse; or

(b) Divide the estimated tax between them.

(4) If the spouses fail to agree, or fail to notify the department of the manner in which they agree, to the treatment of estimated tax for a taxable year for which they make a joint declaration but not a joint return, the payments shall be allocated between them according to rules adopted by the department. Notwithstanding ORS 314.835 (Divulging particulars of returns and reports prohibited) , 314.840 (Disclosure of information) or 314.991 (Penalties) , the department may disclose to either spouse the information upon which an allocation of estimated tax was made under this section. [1980 c.7 §3; 1985 c.603 §5; 2003 c.576 §432; 2015 c.629 §44; 2022 c.97 §9]

Source: Section 316.567 — Joint declaration of spouses in a marriage; liability; effect on nonjoint returns; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 315.610 — OR Code / Title 29 / Chapter 315 / Section 315.610
315.610 Long term care insurance
Status: in_force

(1) A taxpayer shall be allowed a credit against the taxes otherwise due under ORS chapter 316 (or, if the taxpayer is a corporation, under ORS chapter 317 or 318) for premium costs actually paid or incurred during the tax year for a long term care insurance policy:

(a) For long term care coverage of the taxpayer or a dependent or parent of the taxpayer; or

(b) That is offered by the taxpayer to employees of the taxpayer that are employed in this state.

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

(a) Fifteen percent of the total amount of long term care insurance premiums paid or incurred by the taxpayer during the tax year; or

(b) Intentionally left blank —Ed.

(A) If the long term care insurance coverage is for the taxpayer and the dependents or parents of the taxpayer, $500; or

(B) If the long term care insurance coverage is for Oregon-based employees of the taxpayer and their dependents or parents, $500 multiplied by the number of employees covered.

(3) A credit may not be allowed under this section if the policy was first issued prior to January 1, 2000.

(4) The credit allowed under this section may not exceed the tax liability of the taxpayer and may not be carried forward to another tax year.

(5) In the case of a credit allowed under this section for purposes of ORS chapter 316:

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

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

(c) 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.

(d) 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 under this section shall be prorated or computed in a manner consistent with ORS 314.085 (Taxable year) .

(6) As used in this section, “long term care insurance” has the meaning given that term in ORS 743.652 (Definitions for ORS 743.650 to 743.665) . [1999 c.1005 §2; 2015 c.629 §38]

Note: Section 38, chapter 913, Oregon Laws 2009, provides:

Sec. 38. A credit may not be claimed under ORS 315.610 (Long term care insurance) for tax years beginning on or after January 1, 2015. [2009 c.913 §38; 2015 c.701 §39]

Source: Section 315.610 — Long term care insurance , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 316.213 — OR Code / Title 29 / Chapter 316 / Section 316.213
316.213 Definitions for ORS 316.213 to 316.219
Status: in_force

(1) As used in ORS 316.213 (Definitions for ORS 316.213 to 316.219) to 316.219 (Rules) :

(a) “Duty days” means the days during the tax year from the beginning of the official preseason training period of a professional athletic team through the last game in which the professional athletic team competes or is scheduled to compete during the tax year.

(b) “Member of a professional athletic team” means an athlete or other individual rendering service to a professional athletic team if the compensation of the athlete or other individual exceeds $50,000 in a tax year.

(2) The Department of Revenue may further define by rule the terms defined in this section in a manner consistent with this section. [2003 c.808 §6]

Source: Section 316.213 — Definitions for ORS 316.213 to 316.219 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 310.090 — OR Code / Title 29 / Chapter 310 / Section 310.090
310.090 Computation of rate for each item of tax
Status: in_force

(1) Subject to ORS 310.070 (Procedure when taxes exceed limitations or are incorrectly categorized) , the county assessor shall compute the rate for each item of ad valorem property taxes, the category rate of ad valorem property taxes for each category described in ORS 310.150 (Segregation into categories) and the total rate of ad valorem property taxes for each taxing district as provided in this section.

(2) If the item of tax that is reported on the notice filed under ORS 310.060 (Notice certifying taxes) is an amount, the rate of tax for that item shall be computed by dividing the amount by the assessed value used to compute the tax rate. The assessed value used to compute the tax rate is the tax levying district’s assessed value adjusted as otherwise provided by law.

(3) The computed tax rates under subsection (2) of this section or as reported on the notice filed under ORS 310.060 (Notice certifying taxes) shall be carried to the number of decimal places specified by rule of the Department of Revenue and truncated. The truncated rate shall be expressed as a rate per thousand dollars of assessed value.

(4) All of the taxing district’s taxes that are reported on the notice filed under ORS 310.060 (Notice certifying taxes) as rates and that are within the same category under ORS 310.150 (Segregation into categories) shall be added together and added to the rates computed under subsection (2) of this section that are within the same category to obtain the category rates for the taxing district.

(5) The total tax rate of the district shall be the total of the truncated tax rates calculated for the taxing district for the year. [Amended by 1967 c.293 §11; 1991 c.459 §221; 1997 c.541 §248]

Source: Section 310.090 — Computation of rate for each item of tax; category rates; total rates , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 310.237 — OR Code / Title 29 / Chapter 310 / Section 310.237
310.237 Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years
Status: in_force

(1) This section applies to a taxing district that is located in a county in which:

(a) For the tax year beginning July 1, 1996, a taxing district imposed one or more serial or one-year levies that expired before the tax year beginning July 1, 1997;

(b) Between December 5, 1996, and July 1, 1997, voters approved one or more temporary levies to replace the levies described in paragraph (a) of this subsection and increased the amount being replaced;

(c) Each levy described in paragraph (b) of this subsection is treated as a local option tax under section 11 (7)(c), Article XI of the Oregon Constitution;

(d) The total amount of local option taxes described in paragraph (c) of this subsection that were imposed by the taxing district for the tax year beginning July 1, 1997, exceeded $1.2 million; and

(e) The total amount of replacement authority for the taxing district exceeds $900,000.

(2) For each taxing district described in subsection (1) of this section, the Department of Revenue shall recompute the amount of property taxes that would have been imposed by the taxing district for the tax year beginning July 1, 1997, making the following changes in the calculation of 1997-1998 operating taxes for all taxing districts within the county in which the taxing district is located:

(a) The total Measure 5 imposed tax estimate determined under ORS 310.210 (Measure 5 imposed tax estimate) shall consist of the total Measure 5 imposed tax estimate determined for the tax year beginning July 1, 1997, plus that portion of any local option taxes that represent replacement authority for a serial or one-year levy imposed for the tax year beginning July 1, 1996, and described in subsection (1)(a) of this section;

(b) A taxing district’s Measure 5 imposed tax estimate shall take the replacement authority into account only if that taxing district imposed the serial or one-year levy for the tax year beginning July 1, 1996; and

(c) Measure 47 comparison taxes shall be allocated to taxing districts in the county based on the ratio described in ORS 310.212 (Measure 47 comparison taxes) (8), substituting the Measure 5 imposed tax estimate determined under paragraphs (a) and (b) of this subsection.

(3) The rate of tax that would have been achieved for the tax year beginning July 1, 1997, had the operating taxes of the taxing district been calculated as provided for in this section, shall serve as the taxing district’s statutory rate limit on operating taxes, to the extent the rate limit is less than or equal to the lesser of the district’s permanent rate limit on operating taxes or statutory rate limit on operating taxes as determined under ORS 310.200 (Purpose) to 310.242 (1997-1998 compression of consolidated rates) (1997 Edition).

(4) The department shall recalculate taxes for each taxing district under this section separately.

(5) As used in this section, “replacement authority” means that portion of the levy described in subsection (1)(c) of this section that would have been incorporated into the permanent rate limit of the taxing district if the levy described in subsection (1)(c) of this section were treated as a levy described in section 11 (7)(b), Article XI of the Oregon Constitution. [1999 c.186 §1]

Note: 310.237 (Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years) was added to and made a part of 310.200 (Purpose) to 310.242 (1997-1998 compression of consolidated rates) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 310.237 — Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 307.210 — OR Code / Title 29 / Chapter 307 / Section 307.210
307.210 Property of nonprofit mutual or cooperative water associations
Status: in_force

(1) After the county assessor has approved an application for exemption filed under this section, all property consisting of land, improvements, fixtures, equipment or supplies, including dams and dikes, owned by any association of persons, wholly mutual or cooperative in character, whether incorporated or unincorporated, used primarily in storing, conveying and distributing water to the members of such association for domestic use or irrigation, where such association has no other business or purpose and its operations are conducted without profit in money, is exempt from taxation.

(2) The property described in subsection (1) of this section shall not be exempt if either of the following conditions existed in the 12-month period prior to the January 1 assessment date:

(a) More than 15 percent of the members of the association were a commercial establishment or establishments that used any of the water for commercial purposes.

(b) More than 25 percent of the total annual volume of water furnished by the association was used by a commercial establishment or establishments for commercial purposes.

(3) For the purpose of this section service to the government of this state, the government of the United States, or any subdivision, agency or instrumentality, corporate or otherwise, of either of them, shall not be construed as a commercial purpose.

(4) Intentionally left blank —Ed.

(a) An association seeking to claim an exemption under this section shall file an application with the county assessor on or before April 1 preceding the tax year for which the exemption is being claimed.

(b) An application is not required under this section if the property of the association was exempt under this section for the previous tax year and, as of the assessment date for the current tax year, the ownership or use of all of the property that was the subject of the application remains unchanged.

(5) The application shall be on such form and shall contain such information as the Department of Revenue shall prescribe.

(6) The county assessor shall approve or disapprove an application filed under this section and shall notify the applicant of the assessor’s determination. [Amended by 1953 c.709 §2; 1955 c.207 §1; 1957 c.274 §1; 1971 c.258 §1; 1971 c.759 §1; 1991 c.459 §49; 1997 c.113 §4; 1997 c.541 §109; 2003 c.37 §1]

Source: Section 307.210 — Property of nonprofit mutual or cooperative water associations; disqualification; application , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308a.459 — OR Code / Title 29 / Chapter 308a / Section 308a.459
308A.459 Valuation
Status: in_force

(1) The county assessor shall value land for conservation easement special assessment in accordance with this section.

(2) For property that was specially assessed during the previous assessment year under a special assessment law listed in ORS 308A.706 (Circumstances when additional taxes are deferred) (1)(d), the property shall have a specially assessed value, a maximum assessed value and an assessed value determined under whichever of the following was an applicable method of valuation for the previous assessment year:

(a) ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) ; or

(b) ORS 321.354 (Common ownership minimum acreage requirements) or 321.833 (Common ownership minimum acreage requirements) .

(3) For property that was not specially assessed during the previous assessment year, the property shall have a specially assessed value, a maximum assessed value and an assessed value:

(a) Determined under ORS 321.354 (Common ownership minimum acreage requirements) or 321.833 (Common ownership minimum acreage requirements) if, at the time of application, the land has growing upon it trees of a marketable species and in numbers sufficient to meet requirements for designated forestland under ORS 321.358 (Application for designation as forestland) or 321.839 (Application for forestland designation) ; or

(b) If the criteria set forth in paragraph (a) of this subsection are not satisfied, determined under ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) .

(4) For property subject to conservation easement special assessment, the county assessor shall enter on the assessment and tax roll the notation “potential additional tax liability” until the land is disqualified under ORS 308A.465 (Inspection by holder) . [2007 c.809 §5]

Source: Section 308A.459 — Valuation; potential additional tax liability , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 307.624 — OR Code / Title 29 / Chapter 307 / Section 307.624
307.624 Termination of exemption for failure to complete construction or comply with law
Status: in_force

(1) Intentionally left blank —Ed.

(a) Except as provided in ORS 307.627 (Termination of exemption) , if the city or county finds that construction of multiple-unit housing was not completed on or before the date specified in ORS 307.637 (Deadlines for actions required for exemption) , or that any provision of ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) is not being complied with, or any provision required by the city or county pursuant to ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) is not being complied with, the city or county shall give notice to the owner, mailed to the owner’s last-known address, and to any known lender, mailed to the lender’s last-known address, of the proposed termination of the exemption.

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

(2) If the owner fails to appear and show cause why the exemption should not be terminated, the city or county shall further notify every known lender and shall allow the lender a period of not less than 30 days, beginning with the date that the notice of failure to appear and show cause is mailed to the lender, to cure any noncompliance or to provide assurance that is adequate, as determined by the governing body, to assure the governing body that the noncompliance will be remedied.

(3) Intentionally left blank —Ed.

(a) If the owner fails to appear and show cause why the exemption should not be terminated, and a lender fails to cure or give adequate assurance that any noncompliance will be cured, within 10 days following the later of such failures, the city or county shall give notice to the owner that the exemption is terminated.

(b) On the same date, one copy of the notice shall be filed with the county assessor and another copy shall be sent to any affected lender at the lender’s last-known address. [Formerly 307.670; 2023 c.398 §15]

Source: Section 307.624 — Termination of exemption for failure to complete construction or comply with law; notice , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 316.045 — OR Code / Title 29 / Chapter 316 / Section 316.045
316.045 Tax rate imposed on certain long-term capital gain from farming
Status: in_force

(1) As used in this section:

(a) “Farming” means:

(A) Raising, harvesting and selling crops;

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

(C) Dairying and selling dairy products;

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

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

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

(G) Preparing, storing or disposing of, by marketing or otherwise, the products or by-products raised for human or animal use on land employed in activities described in this subsection; or

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

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

(2) Notwithstanding ORS 316.037 (Imposition and rate of tax) , taxable income that consists of net long-term capital gain shall be subject to tax under this chapter at a rate of five percent if all of the following conditions apply:

(a) The gain is:

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

(B) Section 1231 gain.

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

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

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

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

(d) The sale or exchange constitutes a substantially complete termination of all of the taxpayer’s ownership interests in a trade or business that is engaged in farming or a substantially complete termination of all of the taxpayer’s ownership interests in property that is employed in the trade or business of farming. Ownership of a farm dwelling or farm homesite does not constitute ownership of property employed in the trade or business of farming.

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

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

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

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

(d) If the amount determined under paragraph (b) of this subsection is a net capital loss, the gain that is subject to tax under subsection (2) of this section shall be the amount determined under paragraph (a) of this subsection minus the amount determined under paragraph (b) of this subsection. [2001 c.545 §2; 2003 c.454 §123; 2003 c.621 §98a]

Source: Section 316.045 — Tax rate imposed on certain long-term capital gain from farming; requirements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 323.605 — OR Code / Title 29 / Chapter 323 / Section 323.605
323.605 Immediate determination and collection of tax
Status: in_force

If the Department of Revenue believes that the collection of any tax imposed under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) or any amount of the tax required to be paid to the state or of any determination will be jeopardized by delay, it shall make a determination of the tax or amount of tax required to be collected, noting that fact upon the determination. The amount determined is immediately due and payable and the department shall assess the taxes, notify the person and proceed to collect the tax in the same manner and using the same procedures as for the collection of income taxes under ORS 314.440 (Tax as debt) . [1985 c.816 §34; 2003 c.804 §49]

Source: Section 323.605 — Immediate determination and collection of tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 324.320 — OR Code / Title 29 / Chapter 324 / Section 324.320
324.320 Rulemaking authority of department
Status: in_force

(1) The Department of Revenue is authorized to adopt all necessary rules for the purpose of making and filing all reports required under this chapter and otherwise necessary to the enforcement of this chapter.

(2) The department may, at its option and discretion, require a sufficient bond from any person charged with the making and filing of reports and the payment of the taxes imposed by this chapter. The bond shall run to the State of Oregon and shall be conditioned upon the making and filing of reports as required by law, upon compliance with the rules of the department, and for the prompt payment, by the principal, of all taxes justly due the state by virtue of the provisions of this chapter.

(3) When any reports required have not been filed, or may be insufficient to furnish all the information required by the department, the department shall institute, in the name of the State of Oregon, upon relation of the department, any necessary action or proceedings in the court having jurisdiction, to enjoin the person from continuing operations until the reports have been filed as required, and in all proper cases, injunction shall issue without bond from the State of Oregon.

(4) Upon showing that the state is in danger of losing its claims or the property is being mismanaged, dissipated or concealed, a receiver shall be appointed at the suit of the state. [1981 c.889 §18]

Source: Section 324.320 — Rulemaking authority of department , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 321.726 — OR Code / Title 29 / Chapter 321 / Section 321.726
321.726 Severance tax upon harvest from small tract forestland
Status: in_force

(1) A severance tax is imposed at the time of the harvest of timber from small tract forestland.

(2) The tax is imposed on the owner of timber at the time of harvest, and remains a liability of the owner of timber until paid.

(3) The tax is imposed at the rate of:

(a) $3.89 per thousand feet, board measure, of timber harvested in western Oregon; or

(b) $3.03 per thousand feet, board measure, of timber harvested in eastern Oregon.

(4) The tax shall be imposed on the net volume of timber harvested, determined by unit of proper measurement for the kind of timber, species, quality class, grade or product harvested.

(5) For calendar years beginning on or after January 1, 2005, the tax rates imposed under subsection (3) of this section shall be indexed as follows:

(a) For the rate that applies to the harvest of timber from small tract forestland in western Oregon, the tax rate applicable to the harvest of timber from small tract forestland in western Oregon for the previous calendar year shall be multiplied by the ratio of the average assessed value per acre of small tract forestland in western Oregon for the property tax year in which the current calendar year begins over the average assessed value per acre of small tract forestland in western Oregon for the previous property tax year. For purposes of this paragraph, the average assessed value per acre of small tract forestland in western Oregon is determined by adding the assessed values per acre of small tract forestland for each land class in western Oregon and dividing that number by the number of land classes in western Oregon.

(b) For the rate that applies to the harvest of timber from small tract forestland in eastern Oregon, the tax rate applicable to the harvest of timber from small tract forestland in eastern Oregon for the previous calendar year shall be multiplied by the ratio of the assessed value per acre of small tract forestland in eastern Oregon for the property tax year in which the current calendar year begins over the assessed value per acre of small tract forestland in eastern Oregon for the previous property tax year.

(6) The tax imposed under this section does not apply to an owner of forestland totaling 5,000 acres or more that, on or after July 1 of an assessment year, acquires ownership of small tract forestland and harvests timber from the acquired small tract forestland. [2003 c.454 §9]

Source: Section 321.726 — Severance tax upon harvest from small tract forestland , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 320.302 — OR Code / Title 29 / Chapter 320 / Section 320.302
320.302 Certain terms definable by rule
Status: in_force

The Department of Revenue may by rule define “dwelling unit,” “nonprofit facility,” “temporary human occupancy” and other terms for purposes of ORS 320.300 (Definitions for ORS 320.300 to 320.365) to 320.365 (Department of Revenue to collect local transient lodging taxes on local not regional level) . [2005 c.187 §5]

Source: Section 320.302 — Certain terms definable by rule , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 320.425 — OR Code / Title 29 / Chapter 320 / Section 320.425
320.425 Exempt sales
Status: in_force

(1) Notwithstanding ORS 320.405 (Tax for privilege of engaging in business of selling motor vehicles at retail) , a seller is not liable for the privilege tax with respect to a taxable motor vehicle that is sold to:

(a) A purchaser who is not a resident of this state; or

(b) A business if the storage, use or other consumption of the taxable motor vehicle will occur primarily outside this state.

(2) Notwithstanding ORS 320.405 (Tax for privilege of engaging in business of selling motor vehicles at retail) , a seller is not liable for the privilege tax with respect to an otherwise taxable motor vehicle that is sold at 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.

(3) Notwithstanding ORS 320.405 (Tax for privilege of engaging in business of selling motor vehicles at retail) to 320.420 (Collection of use tax) , a resale certificate taken from a purchaser ordinarily engaged in the business of selling taxable vehicles relieves the seller from the obligation to collect and remit transportation project taxes. A resale certificate must be substantially in the form prescribed by the Department of Revenue by rule. [2017 c.750 §94]

Source: Section 320.425 — Exempt sales; nonresident purchasers; certain auction sales; resale certificates , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 310.204 — OR Code / Title 29 / Chapter 310 / Section 310.204
310.204 “Hospital facility” defined
Status: in_force

In order to determine if ad valorem property taxes are used to support a hospital facility and therefore are subject to section 11 (6), Article XI of the Oregon Constitution, the term “hospital facility” means a facility with an organized medical staff, with permanent facilities that include inpatient beds, and with medical services, including physician services and continuous nursing services under the supervision of registered nurses, providing diagnosis and medical or surgical treatment primarily for but not limited to acutely ill patients and accident victims. [1997 c.541 §266; 2005 c.94 §62]

Note: 310.204 (“Hospital facility” defined) was added to and made a part of ORS chapter 310 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 310.204 — “Hospital facility” defined , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 311.015 — OR Code / Title 29 / Chapter 311 / Section 311.015
311.015 Recovery for false return or fraudulent act of tax collector
Status: in_force

If a person is injured by the false return or fraudulent act of a tax collector, such person shall recover upon suit, brought on the bond of the tax collector and sureties of the tax collector, double damages and costs of suit. [Amended by 1965 c.344 §9]

Source: Section 311.015 — Recovery for false return or fraudulent act of tax collector , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 318.040 — OR Code / Title 29 / Chapter 318 / Section 318.040
318.040 Exempt corporations
Status: in_force

In addition to the corporations exempt from the provisions of this chapter by the incorporation in this chapter of ORS 317.080 (Exempt corporations) , there shall also be exempt those foreign corporations whose activities in this state are confined to purchases of personal property, and the storage thereof incident to shipment outside the state, unless such foreign corporation is an affiliate of another foreign or domestic corporation which is doing business in Oregon or is subject to this chapter. Whether or not corporations are affiliated shall be determined as provided in section 1504 of the Internal Revenue Code. [1955 c.334 §4; 1977 c.866 §7; 1984 c.1 §14; 1985 c.802 §34]

Source: Section 318.040 — Exempt corporations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors318.­html (accessed May 26, 2025).
ORS § 307.289 — OR Code / Title 29 / Chapter 307 / Section 307.289
307.289 Claiming homestead exemption
Status: in_force

(1) Each person qualifying for the exemption under ORS 307.286 (Homestead exemption) shall file with the county assessor, on forms supplied by the assessor, a claim in writing on or before August 1 following the end of the tax year for which the exemption is claimed.

(2) The claim shall set out the basis of the claim and designate the property to which the exemption may apply. Claims for exemptions under ORS 307.286 (Homestead exemption) shall include a statement by the claimant under oath or affirmation setting forth the basis for eligibility for the exemption. The claim shall also include an affidavit or affirmation of the claimant that the statements contained therein are true.

(3) Notwithstanding subsection (1) of this section and ORS 307.286 (Homestead exemption) (1), an individual described in ORS 307.286 (Homestead exemption) (1) who applies prior to the date on which service begins shall be allowed the exemption if the claimant has written orders that require the performance of service for at least one day during the tax year for which the exemption is being claimed and the claimant is otherwise eligible for the exemption.

(4) Intentionally left blank —Ed.

(a) Notwithstanding subsection (1) of this section and ORS 307.286 (Homestead exemption) (1), an individual who is lawfully occupying the homestead of the qualifying person may file a claim for the exemption under ORS 307.286 (Homestead exemption) by the time prescribed in subsection (1) of this section if the qualifying person died while performing the service described in ORS 307.286 (Homestead exemption) (1)(b)(A) during the current or prior tax year.

(b) The claim shall be allowed by the county assessor if the qualifying person met all of the qualifications for an exemption under ORS 307.286 (Homestead exemption) prior to death, other than the number of consecutive days of service.

(5) If taxes on the exempt value have been paid, the taxes shall be refunded in the manner prescribed in subsection (6) of this section. If taxes on the exempt value have not been paid, the taxes and any interest thereon shall be abated.

(6) The tax collector shall notify the governing body of the county of any refund required under this section and the governing body shall cause a refund of the taxes and any interest paid to be made from the unsegregated tax collections account described in ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account) . The refund under this subsection shall be made without interest. The county assessor and tax collector shall make the necessary corrections in the records of their offices. [2005 c.520 §4; 2007 c.604 §2]

Source: Section 307.289 — Claiming homestead exemption; alternative procedures following death of person qualifying for exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 307.880 — OR Code / Title 29 / Chapter 307 / Section 307.880
307.880 Refunds
Status: in_force

If the amount paid by a qualified heavy equipment provider to the Department of Revenue under ORS 307.878 (Collection of tax) exceeds the amount of tax payable, the department shall refund the amount of the excess. A refund may not be made to a qualified heavy equipment provider that fails to claim the refund within two years after the due date for filing the return to which the claim for refund relates. [2018 c.64 §5]

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

Source: Section 307.880 — Refunds , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 309.120 — OR Code / Title 29 / Chapter 309 / Section 309.120
309.120 Entry in roll of corrections, additions or changes
Status: in_force

Corrections, additions to, or changes in the roll shall be entered in the roll by the officer in charge of the roll in a manner clearly showing that the assessor’s prior entry, if any, has been superseded, and showing the entry ordered by the property value appeals board, indicating the change substantially “as ordered by the county property value appeals board.” The entries shall be a part of the record of the action of the board. [Amended by 1957 c.326 §7; 1981 c.804 §20; 1991 c.459 §199; 1997 c.541 §237; 2023 c.29 §30]

Note: The amendments to 309.120 (Entry in roll of corrections, additions or changes) by section 30, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

309.120 (Entry in roll of corrections, additions or changes) . Corrections, additions to, or changes in the roll shall be entered in the roll by the officer in charge of the roll in a manner clearly showing that the assessor’s prior entry, if any, has been superseded, and showing the entry ordered by the board of property tax appeals, indicating the change substantially “as ordered by the county board of property tax appeals.” The entries shall be a part of the record of the action of the board.

Source: Section 309.120 — Entry in roll of corrections, additions or changes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 317.080 — OR Code / Title 29 / Chapter 317 / Section 317.080
317.080 Exempt corporations
Status: repealed

The following corporations are exempt from the taxes imposed by this chapter:

(1) Organizations described in subsection (c) and subsection (j) of section 501 of the Internal Revenue Code unless the exemption is denied under subsection (h), (i) or (m) of section 501 or under section 502, 503 or 505 of the Internal Revenue Code.

(2) Organizations described in section 501(d) of the Internal Revenue Code, unless the exemption is denied under section 502 or 503 of the Internal Revenue Code.

(3) Organizations described in section 501(e) of the Internal Revenue Code.

(4) Organizations described in section 501(f) of the Internal Revenue Code.

(5) Charitable risk pools described in section 501(n) of the Internal Revenue Code.

(6) Organizations described in section 521 of the Internal Revenue Code.

(7) Qualified state tuition programs described in section 529 of the Internal Revenue Code.

(8) Foreign or alien insurance companies, but only with respect to the underwriting profit derived from writing wet marine and transportation insurance subject to tax under ORS 731.824 (Tax on underwriting profits of wet marine and transportation insurers) and 731.828 (Computation of wet marine and transportation insurance tax) .

(9) Corporations, organized and operated primarily for the purpose of furnishing permanent residential, recreational and social facilities primarily for elderly persons, which:

(a) Are corporations not for profit, authorized to transact business in this state pursuant to ORS chapter 65 or any statute repealed by chapter 580, Oregon Laws 1959;

(b) Receive not less than 95 percent of their operating gross income (excluding any investment income) solely from payments for living, medical, recreational, and social services and facilities, paid by or on behalf of the elderly persons using the facilities of such corporation;

(c) Permit no part of their net earnings to inure to the benefit of any private stockholder or individual; and

(d) Provide in their articles or other governing instrument that, upon dissolution, the assets remaining after satisfying all lawful debts and liabilities shall be distributed to one or more corporations exempt from taxation under this chapter as corporations organized and operated exclusively for religious, charitable, scientific, literary or educational purposes.

(10) People’s utility districts established under ORS chapter 261. [Amended by 1953 c.207 §1; 1953 c.653 §3; 1955 c.592 §5; last sentence of 1959 Replacement Part derived from 1955 c.592 §6; 1957 c.553 §1; 1959 c.215 §1; 1961 c.473 §1; subsection (17) enacted as 1961 c.473 §2; 1963 c.286 §1; 1967 c.359 §689; 1969 c.600 §11; 1971 c.637 §1; 1985 c.802 §28a; 1987 c.293 §36; 1987 c.838 §20; 1989 c.626 §9; 1995 c.786 §13; 1997 c.839 §29]

Source: Section 317.080 — Exempt corporations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 315.508 — OR Code / Title 29 / Chapter 315 / Section 315.508
315.508 Recordkeeping requirements
Status: in_force

(1) A taxpayer who has claimed a credit under ORS 315.507 (Electronic commerce in designated enterprise zone) shall maintain records sufficient to show:

(a) That within three years following the year in which a credit was claimed under ORS 315.507 (Electronic commerce in designated enterprise zone) , property owned or operated by the taxpayer and used in electronic commerce operations was exempt from property taxation under ORS 285C.175 (Enterprise zone exemption) ; and

(b) That at no time was property described in paragraph (a) of this subsection disqualified from exemption pursuant to ORS 285C.240 (Disqualification) .

(2) The taxpayer shall provide these records to the Department of Revenue if requested by the department.

(3) The taxpayer shall maintain the records described in this section for at least five years following the last tax year for which the taxpayer claims any credit under ORS 315.507 (Electronic commerce in designated enterprise zone) .

(4) If property owned or operated by the taxpayer is not both used in electronic commerce operations in an area designated for electronic commerce and exempt from property taxation under ORS 285C.175 (Enterprise zone exemption) within three years following the year in which a credit is first claimed under ORS 315.507 (Electronic commerce in designated enterprise zone) , the department shall disallow the credit for the current or any prior tax year and collect any taxes that were not paid as a result of application of the credit.

(5) If property owned or operated by the taxpayer, used in electronic commerce operations in an area designated for electronic commerce and exempt from property taxation under ORS 285C.175 (Enterprise zone exemption) is disqualified from exemption under ORS 285C.240 (Disqualification) , the department shall disallow the credit for the current or any prior tax year and collect any taxes that were not paid as a result of application of the credit.

(6) For purposes of collecting taxes due under subsection (4) or (5) of this section, the department shall have the benefit of all laws of this state pertaining to the collection of income and corporate excise taxes. No assessment of these taxes shall be necessary and no statute of limitations shall preclude the collection of these taxes. [2003 c.65 §2 and 2003 c.662 §65]

Source: Section 315.508 — Recordkeeping requirements; disallowance of credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 324.110 — OR Code / Title 29 / Chapter 324 / Section 324.110
324.110 Quarterly payment of tax
Status: in_force

(1) The gross production tax on oil or gas imposed by this chapter shall be paid on a quarterly basis. The tax shall become due on the 45th day following the preceding quarterly period on all oil or gas produced in and saved during the preceding quarterly period, and, if the tax is not paid on or before the end of the 45th day, it shall become delinquent and shall be collected as provided in this chapter. The Department of Revenue, upon request and a proper showing of the necessity therefor, may grant an extension of time, not to exceed 30 days, for paying the tax and when such a request is granted the tax shall not be delinquent until the extended period has expired.

(2) On oil or gas sold at the time of production, the gross production tax shall be paid by the purchaser, and the purchaser shall and is authorized to deduct in making settlements with the producer or royalty owner, the amount of tax so paid. In the event oil on which the gross production tax becomes due is not sold at the time of production but is retained or used by the producer, the tax on the oil not so sold shall be paid by the producer, including the tax due on royalty oil not sold. In settlement with the royalty owner, the producer shall have the right to deduct the amount of the tax so paid on royalty oil or to deduct royalty oil equivalent in value at the time the tax becomes due with the amount of the tax paid.

(3) The amount of gas produced and used for fuel or otherwise used in the operation of any lease or premises in the drilling for or production of oil or gas, or for repressuring, shall not be considered for the purpose of this chapter as gas actually produced and saved.

(4) When oil or gas is sold at a sale price that does not represent the cash price prevailing for oil or gas of like kind, character or quality in the field from which such product is produced, the department may require the tax to be paid upon the basis of the prevailing cash price then being paid at the time of production in the field for oil, or gas of like kind, quality and character. [1981 c.889 §5]

Source: Section 324.110 — Quarterly payment of tax; computation of prevailing cash price , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 317.190 — OR Code / Title 29 / Chapter 317 / Section 317.190
317.190 Effect on reporting income
Status: in_force

In the case of the dissolution of a taxpayer, gains, profits and income are to be returned for the tax year in which they are received by the taxpayer, unless they have been reported at an earlier period in accordance with the approved method of accounting followed by the taxpayer. If a taxpayer is dissolved, there shall also be included in computing Oregon taxable income of the taxpayer for the taxable period in which it is dissolved amounts accrued up to the date of dissolution if not otherwise properly includable in respect of such period or a prior period, regardless of the fact that the taxpayer may have kept its books and made its returns on the basis of cash receipts and disbursements. This section shall not apply with respect to crops not harvested within said taxable period or to livestock. [1955 c.205 §2; 1983 c.162 §9]

Source: Section 317.190 — Effect on reporting income , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 306.150 — OR Code / Title 29 / Chapter 306 / Section 306.150
306.150 Inservice training for assessors and tax collectors
Status: in_force

(1) The Department of Revenue shall carry on at its own expense a program of inservice training for the assessors and tax collectors of the various counties:

(a) By periodically distributing to them bulletins prepared and published by the department pertaining to the principles and practices of assessment, apportionment, levy and collection of public taxes;

(b) By periodically distributing to them lists of selected readings in the fields of assessment and taxation; and

(c) By establishing and conducting such classes of instruction for county assessors and tax collectors in the principles and practices of assessment and collection of public taxes as in the opinion of the Director of the Department of Revenue may be expedient and beneficial to the needs of the state and the advancement of the tax assessing and tax collecting professions.

(2) The director may call one meeting each year of the several county assessors and may provide for the payment of the necessary traveling expenses of the assessors in attending the meeting. [Amended by 1969 c.520 §29; 2003 c.46 §9]

Source: Section 306.150 — Inservice training for assessors and tax collectors , https://www.­oregonlegislature.­gov/bills_laws/ors/ors306.­html (accessed May 26, 2025).