ORS § 311.388 — OR Code / Title 29 / Chapter 311 / Section 311.388
311.388 Additional taxes or penalties
Status: in_force

(1) Additional taxes or penalties collected because of the disqualification of property from special assessment or exemption shall be deposited in the unsegregated tax collections account in the same manner as other ad valorem property taxes.

(2) For purposes of completing the percentage distribution schedule under ORS 311.390 (Tax and interest distribution percentage schedule) , the tax collector shall treat any additional taxes or penalties charged because of the disqualification of property from special assessment or exemption as having been imposed by the districts within which the property subject to the additional taxes or penalties is located. The amount of additional taxes or penalties attributable to each district shall be determined based on the percentage that the total ad valorem property tax rate of the district bears to the total rate for the property in the year in which the additional taxes or penalties were added to the roll. [1991 c.459 §246; 1997 c.541 §291]

Source: Section 311.388 — Additional taxes or penalties; deposit; distribution , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 323.645 — OR Code / Title 29 / Chapter 323 / Section 323.645
323.645 Short title
Status: in_force

ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) may be cited as the Tobacco Products Tax Act. [1985 c.816 §46]

Source: Section 323.645 — Short title , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 307.529 — OR Code / Title 29 / Chapter 307 / Section 307.529
307.529 Notice of proposed termination of exemption
Status: in_force

(1) Except as provided in ORS 307.531 (Termination of exemption without notice) , if, after an application for exemption under ORS 307.517 (Criteria for exemption) has been approved under ORS 307.527 (Ordinance or resolution approving or disapproving application) , the governing body finds that construction or development of the exempt property differs from the construction or development described in the application for exemption, or is not completed on or before July 1, 2030, or that any provision of ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) is not being complied with, or any provision required by the governing body pursuant to ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) is not being complied with, the governing body shall give notice of the proposed termination of the exemption to the owner, by mailing the notice to the last-known address of the owner, and to every known lender, by mailing the notice to the last-known address of every known lender. 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 governing body shall notify every known lender, and shall allow any lender not less than 30 days after the date the notice of the failure to appear and show cause is mailed to cure any noncompliance or to provide assurance adequate to the governing body that all noncompliance shall be remedied.

(3) If the owner fails to appear and show cause why the exemption should not be terminated, and the lender fails to cure or give adequate assurance of the cure of any noncompliance, the governing body shall adopt an ordinance or resolution stating its findings terminating the exemption. A copy of the ordinance or resolution shall be filed with the county assessor, and a copy shall be sent to the owner at the owner’s last-known address and to the lender at the last-known address of the lender within 10 days after its adoption. [1989 c.803 §8; 1991 c.459 §65; 1991 c.930 §7; 1993 c.168 §5; 1997 c.541 §129; 1997 c.752 §8; 1999 c.487 §2; 2010 c.29 §7; 2018 c.111 §13; 2019 c.579 §36]

Source: Section 307.529 — Notice of proposed termination of exemption; grounds; terminating exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 314.415 — OR Code / Title 29 / Chapter 314 / Section 314.415
314.415 Refunds
Status: in_force

(1) If the Department of Revenue determines pursuant to ORS 305.270 (Refund of excess tax paid) that the amount of the tax due is less than the amount theretofore paid, the excess shall be refunded by the department with interest at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) for a period beginning 45 days after the due date of the return or the date the tax was paid, or, in the case of a return filed under ORS 118.100 (Time for filing return and paying tax) , the date that the return is filed, whichever is later, and ending at the time the refund is made.

(2) Intentionally left blank —Ed.

(a) The department may not allow or make a refund after three years from the time the return was filed, or two years from the time the tax (or a portion of the tax) was paid, whichever period expires later, unless before the expiration of this period a claim for refund is filed by the taxpayer in compliance with ORS 305.270 (Refund of excess tax paid) . In any case, if the original return is not filed within three years of the due date, excluding extensions, of the return, the department may allow or make a refund only of amounts paid within two years from the date of the filing of the claim for refund. If a refund is disallowed for the tax year during which excess tax was paid for any reason set forth in this subsection, the department may not allow the excess as a credit against any tax occurring on a return filed for a subsequent year.

(b) The department may not make a refund if the tax owed, after offsets, is less than $1.

(c) If a taxpayer would qualify under section 6511(h) of the Internal Revenue Code for a suspension of the running of the periods specified for filing a claim for refund of federal income tax, the period specified in paragraph (a) of this subsection shall also be suspended.

(d) The department may not pay an employee interest on a refund of a tax withheld by an employer if the interest would be for any period prior to the time the employee files a personal income tax return for the tax year involved or for any period prior to the day that is 45 days after the date when the employee’s annual return for that year was filed or was due, whichever is later.

(e) The department may not pay interest on a refund of estimated tax paid under ORS 314.505 (Estimate of tax liability by corporations) to 314.525 (Underpayment of estimated tax) or 316.557 (Definition of “estimated tax.”) to 316.589 (Application to short tax years and tax years beginning on other than January 1) if the interest would be for any period prior to the time the taxpayer files a tax return for the tax year involved or for any period prior to the day that is 45 days after the date when the tax return for that year was filed or was due, whichever is later.

(f) The amount of the refund, exclusive of interest on the refund, may not exceed the portion of the tax paid during the period preceding the filing of the claim or, if no claim is filed, then during the period preceding the allowance of the refund during which a claim might have been filed. Where there has been an overpayment of any tax imposed, the amount of the overpayment and interest on the overpayment shall be credited against any tax, penalty or interest then due from the taxpayer, and only the balance shall be refunded.

(g) Except as provided in ORS 305.265 (Deficiency notice) (12), if, pursuant to a notice of deficiency or assessment, the taxpayer pays the amount specified in the notice, or any part thereof, and if, upon appeal, the Oregon Tax Court or the Oregon Supreme Court orders that all or any part of the deficiency amount specified in the notice and paid by the taxpayer be refunded, the amount so ordered to be refunded shall bear interest at the rate established for refunds in ORS 305.220 (Interest on deficiency, delinquency or refunds) . Interest shall be computed from the date of payment to the department. Nothing in this subsection shall require that interest be paid upon any amount for any period for which interest upon the same amount for the same period is required to be paid under ORS 305.419 (Tax, penalty and interest payable before appeal) .

(3) Intentionally left blank —Ed.

(a) Notwithstanding any provision to the contrary in ORS 305.265 (Deficiency notice) or 305.270 (Refund of excess tax paid) or subsection (1) or (2) of this section, if, prior to the expiration of the period prescribed in subsection (2) of this section, the department and the taxpayer consent in writing to the refund of tax after the expiration of the period prescribed:

(A) The department shall make the refund prior to the expiration of the period agreed upon; and

(B) The department may not make or allow a refund after the expiration of the period agreed upon unless a claim for refund is filed by the taxpayer before the expiration of the period agreed upon in compliance with the manner prescribed by the department. The period so agreed upon may be extended by subsequent agreements in writing made before the expiration of the period previously agreed upon.

(b) The department may consent to extend the period during which a refund may be made only if the taxpayer has consented to the assessment of additional tax, if additional taxes are determined upon audit, after the expiration of the applicable period prescribed in ORS 314.410 (Time limit for notice of deficiency) (1) to (3).

(4) Intentionally left blank —Ed.

(a) If the claim for credit or refund relates to an overpayment on account of the deductibility by the taxpayer, or by a partnership, of the worthlessness of a share of stock in a corporation, of the right to subscribe for or to receive a share of stock in a corporation, or of a debt, in lieu of the three-year period of limitation prescribed in subsection (2) of this section, the period shall be seven years from the date prescribed by law for the filing of the return for the year with respect to which the claim is made.

(b) If the claim described in paragraph (a) of this subsection is made after the expiration of the three-year period prescribed in subsection (2) of this section, the department may not allow interest with respect to any credit or refund determined to be due upon the claim for the period beginning at the close of the three-year period prescribed in subsection (2) of this section and ending at the expiration of six months after the date on which the claim is filed.

(5) Intentionally left blank —Ed.

(a) If the claim for credit or refund relates to an overpayment attributable to a net operating loss carryback or a net capital loss carryback, in lieu of the three-year period of limitation prescribed in subsection (2) of this section, the period shall be the period that ends three years after the time prescribed by law for filing the return (including extensions) for the taxable year of the net operating loss or net capital loss that results in such carryback. In the case of such a claim, the amount of the credit or refund may exceed the portion of the tax paid within the period provided in subsection (1), (2) or (3) of this section, whichever is applicable, to the extent of the amount of the overpayment attributable to the carryback. If the allowance of a credit or refund of an overpayment of tax attributable to a net operating loss carryback or a net capital loss carryback is otherwise prevented by the operation of any law or rule of law other than ORS 305.150 (Closing agreements) , relating to closing agreements, the credit or refund may be allowed or made if the claim for credit or refund is filed within the period provided in this subsection. To the extent that the carryback was not an issue in any proceeding in which the determination of a court, including the Oregon Tax Court, has become final, the claimed credit or refund applicable to that carryback may be allowed or made under this subsection.

(b) For purposes of subsection (1) or (2) of this section, if any overpayment of tax results from a carryback of a net operating loss or net capital loss, the overpayment shall be deemed not to have been made prior to the later of:

(A) The due date of the return for the taxable year in which such net operating loss or net capital loss arises;

(B) The date the return for the year in which the net operating loss or net capital loss arises is filed; or

(C) The date of filing of the return for the year to which the net operating loss or net capital loss is carried back.

(6) Notwithstanding any provision to the contrary in ORS 305.265 (Deficiency notice) or 305.270 (Refund of excess tax paid) or this section, if the taxpayer has agreed with the United States Commissioner of Internal Revenue for an extension, or a renewal of an extension, of the period for proposing and assessing deficiencies in federal income tax for any year, the period within which a claim for credit or refund may be filed or credit or refund allowed or made if no claim is filed shall be the period provided within subsections (1) to (5) of this section or six months after the date of the expiration of the agreed period for assessing deficiency in federal income tax, whichever period expires later.

(7) If a joint return is filed, the department may make separate refunds at the request of either spouse. The separate refunds shall bear the same proportion to the total refund as the adjusted gross income of each spouse bears to the adjusted gross income of both spouses, or as otherwise determined by the department.

(8) If a taxpayer entitled to a refund under subsection (1) of this section dies, the department may issue a draft for payment of such refund under the terms and conditions set out in ORS 293.490 (Payment upon death of person entitled to money from state if estate not in probate) to 293.500 (Probate proceedings unnecessary) exercising the same powers and subject to the same restrictions pursuant to which the State Treasurer is authorized to pay the amounts of warrants, checks or orders under those statutes. [1957 c.632 §15 (enacted in lieu of 316.615 and 317.415); 1969 c.166 §4; 1969 c.405 §2; 1971 c.354 §5; 1971 c.507 §2; 1975 c.593 §16; 1977 c.870 §44; 1982 s.s.1 c.16 §8; 1983 c.162 §54; 1985 c.61 §3; 1985 c.602 §6; 1985 c.603 §1; 1985 c.802 §19; 1987 c.293 §60; 1987 c.647 §1; 1989 c.626 §4; 1991 c.457 §17b; 1993 c.726 §16; 1995 c.650 §32; 1999 c.73 §4; 1999 c.90 §1a; 2001 c.641 §3; 2005 c.48 §1; 2005 c.210 §2; 2007 c.568 §20; 2011 c.526 §25; 2017 c.278 §9; 2019 c.359 §2; 2021 c.37 §1]

Source: Section 314.415 — Refunds; interest; credits , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 319.590 — OR Code / Title 29 / Chapter 319 / Section 319.590
319.590 Release of surety
Status: in_force

Any surety on a bond furnished by a user as provided in ORS 319.570 (Faithful performance bond) shall be released and discharged from any and all liability to the state accruing on the bond after the expiration of 60 days from the date upon which the surety has lodged with the Department of Transportation a written request to be released and discharged, but this provision shall not operate to relieve, release or discharge the surety from any liability already accrued or which accrues before the expiration of the 60-day period. The department shall promptly, upon receiving the request, notify the user who furnished the bond, and unless the user, on or before the expiration of the 60-day period files a new bond, or makes a deposit in accordance with the requirements of ORS 319.580 (Deposit in lieu of bond) , the department forthwith shall cancel the user’s license.

Source: Section 319.590 — Release of surety , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 308a.071 — OR Code / Title 29 / Chapter 308a / Section 308a.071
308A.071 Income requirements for nonexclusive farm use zone farmland
Status: in_force

(1) For purposes of ORS 308A.050 (Legislative intent) to 308A.128 (Certain district assessments inapplicable to exclusive farm use zone farmland) , farmland or a farm parcel that is not within an area zoned for exclusive farm use is not used exclusively for farm use unless all of the prerequisites of subsections (2) to (5) of this section are met.

(2) Intentionally left blank —Ed.

(a) Except as provided in subsection (6) of this section, in three out of the five full calendar years immediately preceding the assessment date, the farmland or farm parcel was operated as a part of a farm unit that has produced a gross income from farm uses in the following amount for a calendar year:

(A) If the farm unit consists of 6-1/2 acres or less, the gross income from farm use shall be at least $650.

(B) If the farm unit consists of more than 6-1/2 acres but less than 30 acres, the gross income from farm use shall be at least equal to the product of $100 times the number of acres and any fraction of an acre of land included.

(C) If the farm unit consists of 30 acres or more, the gross income from farm use shall be at least $3,000.

(b) For purposes of determining the number of acres to be considered under paragraph (a) of this subsection, the land described in ORS 308A.056 (Definition of “farm use.”) (3) and the land, not exceeding one acre, used as a homestead shall not be included.

(c) If a farm parcel is operated as part of a farm unit and the farmland of the farm unit is not all under the same ownership, the gross income requirements applicable to the farm parcel shall be as provided under paragraph (a) of this subsection. In addition, the gross income from farm use of a farm parcel described under this paragraph must be at least:

(A) One-half of the gross income requirements described under paragraph (a) of this subsection that would be required if the farm parcel were the only farmland of the farm unit; or

(B) A cash or net share crop rental of one-quarter of the gross income requirements described under paragraph (a) of this subsection that would be required if the farm parcel were the only farmland of the farm unit. For purposes of this subparagraph, “net share crop rental” means the value of any crop received by the owner of the farm parcel less any costs borne by the owner of the farm parcel.

(3) Excise or income tax returns are filed with the Department of Revenue for purposes of ORS chapter 316, 317 or 318 by the farmland owner or the operator of the farm unit that include a Schedule F and, if applicable, by the owner of a farm parcel that include a schedule or schedules showing rental income received by the owner of the farm parcel, during the years to which the income requirements of this section apply.

(4) Upon request, a copy of the returns or the schedules of the returns showing the gross income received from farm use is furnished by the taxpayer to the county assessor.

(5) The burden of proving the gross income of the farm unit for the years described in subsection (2) of this section is upon the person claiming special assessment for the land.

(6) The failure of a farm unit to produce the amount of gross income required by subsection (2) of this section shall not prevent the farm unit from meeting the qualifications of this section if:

(a) The failure is because:

(A) The effect of flooding substantially precludes normal and reasonable farming during the year; or

(B) Severe drought conditions are declared under ORS 536.700 (“Drainage basin” defined) to 536.780 (Water conservation or curtailment plan) ; and

(b) The farm unit produces the required amount of gross income in three out of the last five nonflood or nondrought years.

(7) As used in this section:

(a) “Farm parcel” means the contiguous land under the same ownership, whether assessed as one or more than one tax lot.

(b) “Gross income” includes the value of any crop or livestock that is used by the owner personally or in the farming operation of the owner, but does not include:

(A) The value of any crop or livestock so used unless records accurately reflecting both value and use of the crop or livestock are kept by the owner in a manner consistent with generally accepted accounting principles; and

(B) The purchase cost of livestock.

(c) “Owner” or “ownership” means any person described under ORS 308A.077 (Application to qualify nonexclusive farm use zone farmland) (2)(b)(A), (B), (D) or (E) and spouse or other person who is also an owner as tenant in common or other joint ownership interest. [Formerly 308.372; 2003 c.46 §22]

Source: Section 308A.071 — Income requirements for nonexclusive farm use zone farmland , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 320.340 — OR Code / Title 29 / Chapter 320 / Section 320.340
320.340 Exemption from public records law
Status: in_force

(1) Public records of moneys received by the Department of Revenue pursuant to ORS 320.305 (Rate and computation of tax) to 320.340 (Exemption from public records law) are exempt from disclosure under ORS 192.311 (Definitions for ORS 192.311 to 192.478) to 192.478 (Exemption for Judicial Department) . Nothing in this section shall limit the use that can be made of such information for regulatory purposes or its use and admissibility in any enforcement proceedings.

(2) If a conflict is found to exist between subsection (1) of this section and ORS 314.835 (Divulging particulars of returns and reports prohibited) , ORS 314.835 (Divulging particulars of returns and reports prohibited) controls. [2003 c.818 §8a]

Source: Section 320.340 — Exemption from public records law , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 319.052 — OR Code / Title 29 / Chapter 319 / Section 319.052
319.052 Conditions for increased bond amount
Status: in_force

(1) The Department of Transportation shall increase a dealer’s bond filed under ORS 319.050 (Performance bond) to an amount that is equivalent to twice the dealer’s estimated monthly license tax, as determined by the department, or $1 million, whichever is less, if, within a 24-month period, the dealer:

(a) Was late three or more times in filing reports or making payments to the department;

(b) Had three or more checks or electronic funds transfers to the department dishonored for lack of funds or credit;

(c) Failed to maintain or make available a record of all purchases, receipts, sales and distribution of motor vehicle fuel as required under ORS 319.390 (Records to be kept by dealers) ; or

(d) Had a motor vehicle fuel dealer license issued in this state or another jurisdiction revoked.

(2) The department may waive an increase in the bond amount under subsection (1) of this section if the department determines that the dealer did not intend to avoid payment of license taxes when the dealer engaged in the conduct described in subsection (1)(a), (b) or (c) of this section or when the dealer engaged in the conduct that led to the license revocation described in subsection (1)(d) of this section. If the department waives an increase in the bond amount, the bond shall remain at an amount that is:

(a) Required under ORS 319.051 (Conditions for reduced bond amount) for a dealer described in ORS 319.051 (Conditions for reduced bond amount) ; or

(b) Required under ORS 319.050 (Performance bond) .

(3) If the department increases the bond amount as provided in subsection (1) of this section, the dealer may, after 24 months, request in writing that the department reduce the bond amount. The department shall reduce the bond amount if the department determines that the dealer, in the 24 months prior to the dealer’s written request:

(a) Filed timely reports and made timely payments;

(b) Had no checks or electronic funds transfers to the department dishonored for lack of funds or credit;

(c) Maintained and made available a record of all purchases, receipts, sales and distribution of motor vehicle fuel as required under ORS 319.390 (Records to be kept by dealers) ; and

(d) Did not have a motor vehicle fuel dealer license issued in this state or another jurisdiction revoked.

(4) If the department determines that the dealer met all of the requirements under subsection (3) of this section, the department shall reduce the bond required of a dealer described in ORS 319.050 (Performance bond) or a dealer described in ORS 319.051 (Conditions for reduced bond amount) to an amount that is equivalent to twice the dealer’s estimated monthly license tax, as determined by the department, or $250,000, whichever is less.

(5) If the department determines that the dealer failed to meet the requirements under subsection (3) of this section and that the failure was not due to the dealer’s intent to avoid payment of license taxes, the department may reduce the bond required of a dealer described in ORS 319.050 (Performance bond) or a dealer described in ORS 319.051 (Conditions for reduced bond amount) to an amount that is equivalent to twice the dealer’s estimated monthly license tax, as determined by the department, or $250,000, whichever is less.

(6) For purposes of this section, the department shall adopt rules establishing what constitutes evidence that a dealer did not intend to avoid payment of license taxes. [2003 c.52 §4]

Note: See note under 319.051 (Conditions for reduced bond amount) .

Source: Section 319.052 — Conditions for increased bond amount; request and conditions for reduction; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 323.050 — OR Code / Title 29 / Chapter 323 / Section 323.050
323.050 Storage in bonded warehouses exempted
Status: in_force

The taxes imposed by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) do not apply to cigarettes stored in a bonded warehouse and that are nontax paid under the provisions of chapter 52 of the Internal Revenue Act of 1954, as amended. [1965 c.525 §22; 2003 c.804 §8]

Source: Section 323.050 — Storage in bonded warehouses exempted , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 321.207 — OR Code / Title 29 / Chapter 321 / Section 321.207
321.207 Valuation models
Status: in_force

(1) The Department of Revenue by rule shall develop valuation models to be used to value forestland in western Oregon and eastern Oregon.

(2) The valuation models may consider forestland sales, stumpage values, immediate harvest values, log prices or other commercially reasonable factors or data that promote real market value analysis of forestland. [2001 c.860 §15]

Source: Section 321.207 — Valuation models; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 315.526 — OR Code / Title 29 / Chapter 315 / Section 315.526
315.526 Short title
Status: in_force

ORS 285C.650 (Certification as qualified equity investment) , 285C.653 (Tax credit utilization limit per tax year) , 285C.656 (Suspension or revocation of certificate) and 315.529 (Definitions) to 315.536 (Transferability of credit) shall be known and may be cited as the Oregon Low Income Community Jobs Initiative. [2011 c.732 §1]

Note: 315.526 (Short title) , 315.529 (Definitions) and 315.536 (Transferability of credit) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 315 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 315.526 — Short title , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 319.370 — OR Code / Title 29 / Chapter 319 / Section 319.370
319.370 Examinations and investigations
Status: in_force

The Department of Transportation, or its duly authorized agents, may make any examination of the accounts, records, stocks, facilities and equipment of dealers, brokers, service stations and other persons engaged in storing, selling or distributing motor vehicle fuel or other petroleum product or products within this state, and such other investigations as it considers necessary in carrying out the provisions of ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) . If the examinations or investigations disclose that any reports of dealers or other persons theretofore filed with the department pursuant to the requirements of ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) , have shown incorrectly the amount of gallonage of motor vehicle fuel distributed or the tax, penalty or interest accruing thereon, the department may make such changes in subsequent reports and payments of such dealers or other persons, or may make such refunds, as may be necessary to correct the errors disclosed by its examinations or investigations. [Amended by 1987 c.610 §14]

Source: Section 319.370 — Examinations and investigations; correcting reports and payments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 310.150 — OR Code / Title 29 / Chapter 310 / Section 310.150
310.150 Segregation into categories
Status: in_force

(1) The three categories within which ad valorem property tax items are to be categorized in the notice to be filed under ORS 310.060 (Notice certifying taxes) and for which category rates of ad valorem property taxes are to be computed under ORS 310.090 (Computation of rate for each item of tax) and tentative consolidated category rates are to be computed for each code area under ORS 310.147 (Code area system) are as follows:

(a) Taxes levied or imposed for the purpose of funding exempt bonded indebtedness.

(b) Taxes levied or imposed for the purpose of funding the public school system and that are not described in paragraph (a) of this subsection.

(c) Taxes levied or imposed for the purpose of funding government operations other than public school system operations and that are not described in paragraph (a) of this subsection.

(2) After computation of the tentative ad valorem property tax consolidated rate for each category under ORS 310.147 (Code area system) , and after calculation of the amount of ad valorem property taxes to be imposed on properties in the county, but before extending any taxes on the assessment and tax roll, the assessor shall determine whether the total amount of taxes on property to be imposed on each property in the code area in each category is within the limits described in subsection (3) of this section.

(3) Intentionally left blank —Ed.

(a) The assessor shall determine whether the ad valorem property taxes to be imposed on any property exceed the limits described in this subsection in order to ensure, as guaranteed in section 11 (11) and 11b, Article XI of the Oregon Constitution, that taxes imposed in each geographic area taxed by the same local taxing districts do not exceed $5 (public school system) and $10 (other government) per $1,000 of real market value.

(b) For the category of taxes imposed for the purpose of funding the public school system that are not for the purpose of paying principal and interest on exempt bonded indebtedness, if the tentative consolidated ad valorem property tax rate determined under subsection (2) of this section exceeds $5 per $1,000 of real market value, the consolidated rate shall be adjusted as provided in this section so that the consolidated rate for the public school system category equals $5 per $1,000 of real market value.

(c) For the category of taxes imposed for the purpose of funding government operations other than the public school system and that are not for the purpose of paying principal and interest on exempt bonded indebtedness, if the tentative consolidated ad valorem property tax rate exceeds $10 per $1,000 of real market value, the consolidated rate shall be adjusted as provided in this section so that the consolidated rate for the other government category equals $10 per $1,000 of real market value.

(d) For the category of taxes imposed for the purpose of paying principal and interest on exempt bonded indebtedness, the tentative consolidated rate determined under subsection (2) of this section shall be the consolidated rate for the exempt bonded indebtedness category.

(4) If the taxes on property in either category to be imposed on any property in the code area exceed the limit established for that category in subsection (3) of this section, the assessor shall reduce the taxes by applying a reduction ratio.

(5) Intentionally left blank —Ed.

(a) If local option taxes described under ORS 280.040 (Definitions for ORS 280.040 to 280.145) to 280.145 (Serial levy under former law) have been adopted by one or more taxing districts in the code area, the reduction ratio shall be calculated under this subsection and applied only to the local option taxes imposed on the property for which the taxes are being determined.

(b) Local option taxes subject to compression under this subsection include urban renewal division of tax revenue that is derived from the division of local option tax authority.

(c) The numerator of the reduction ratio shall be the amount obtained (but not less than zero) by subtracting the tentative consolidated category rate of ad valorem property taxes that are not local option taxes from the maximum rate of ad valorem property taxes for the category described in subsection (3) of this section.

(d) The denominator for the ratio shall be the total rate of all local option taxes for the category.

(e) The assessor shall multiply the reduction ratio determined under this subsection by each local option tax amount to which the property is subject in the category.

(f) So reduced, the assessor shall again determine if the total taxes for the category to be imposed on the property exceed the limits described in subsection (3) of this section. If the reduced taxes for the category do not exceed the category limit, such taxes shall be the taxes used to compute the consolidated rate for the code area in which the property is located. If the reduced taxes for the category still exceed the category limit after all local option taxes have been eliminated, the taxes in the category shall be subject to further reduction under subsection (6) of this section.

(6) Intentionally left blank —Ed.

(a) If the property is not subject to local option taxes or if all local option taxes have been eliminated as a result of the application of the reduction ratio calculated under subsection (5) of this section, and the tentative consolidated rate determined under ORS 310.147 (Code area system) for the category exceeds the maximum rate of ad valorem property taxes for the category described in subsection (3) of this section, the reduction ratio shall be determined under this subsection.

(b) The numerator of the reduction ratio shall be the maximum rate permitted for the category described in subsection (3) of this section.

(c) The denominator of the reduction ratio shall be the tentative consolidated category rate under ORS 310.147 (Code area system) (or the category rate applicable to the property after the reduction under subsection (5) of this section, if applicable).

(d) The assessor shall multiply the reduction ratio determined under this subsection by the amount of each taxing district item of ad valorem property tax that is a component of the tentative consolidated category rate for the code area in which the property is located.

(7) In determining whether the taxes described in subsection (1)(c) of this section exceed the limitation under subsection (3)(c) of this section, all moneys raised through the urban renewal special levy described in ORS 457.435 (Property tax collection methods for existing plans) and all moneys raised through the urban renewal division of tax, including amounts derived from exempt bonded indebtedness authority and local option tax authority, must be categorized as subject to the limitation described in subsection (3)(c) of this section. [1991 c.459 §213; 1997 c.541 §260; 2003 c.198 §1]

Source: Section 310.150 — Segregation into categories; category limits; determination whether amount of taxes on property is within limits; method of reducing taxes to meet limits , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 308a.095 — OR Code / Title 29 / Chapter 308a / Section 308a.095
308A.095 Elective appointment of county board of review for advice on income-approach factors
Status: in_force

(1) Income-approach factors being utilized by a county assessor in arriving at the values for farm use of farmland determined under ORS 308A.092 (Determining value for farm use) may be submitted by the county assessor to a county board of review appointed at the request of the county assessor for the purpose of advising the county assessor as to whether the factors are proper under ORS 308A.092 (Determining value for farm use) .

(2) A county board of review shall consist of:

(a) Two members appointed by the county court sitting for the transaction of county business, board of county commissioners or other county governing body of the county.

(b) Two members appointed by the county assessor.

(c) One member appointed by the four members appointed as provided in paragraphs (a) and (b) of this subsection, who shall serve for a term of one year.

(3) Intentionally left blank —Ed.

(a) Each member of a county board of review appointed under subsection (2)(a) and (b) of this section shall serve for a term of two years.

(b) Notwithstanding paragraph (a) of this subsection, a member appointed under subsection (2)(a) or (b) of this section to fill a vacancy occurring prior to the expiration of a predecessor’s term may not be appointed for a term longer than the remainder of the predecessor’s term.

(4) Members of a county board of review must be persons knowledgeable and experienced in farmland values.

(5) Members of a county board of review shall be reimbursed by the county for their actual and necessary expenses incurred in the performance of their functions as members. [Formerly 308.350; 2011 c.193 §1]

Source: Section 308A.095 — Elective appointment of county board of review for advice on income-approach factors , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 315.164 — OR Code / Title 29 / Chapter 315 / Section 315.164
315.164 Agriculture workforce housing projects
Status: in_force

(1) A taxpayer who is the owner or operator of agriculture workforce housing is allowed a credit against the taxes otherwise due under ORS chapter 316, if the taxpayer is a resident individual, or against the taxes otherwise due under ORS chapter 317, if the taxpayer is a corporation. The total amount of the credit shall be equal to 50 percent of the eligible costs actually paid or incurred by the taxpayer to complete an agriculture workforce housing project, to the extent the eligible costs actually paid or incurred by the taxpayer do not exceed the estimate of eligible costs approved by the Housing and Community Services Department under ORS 315.167 (Agriculture workforce housing credit application) .

(2) A taxpayer who is otherwise eligible to claim a credit under this section may elect to transfer all or a portion of the credit to a contributor in the manner provided in ORS 315.169 (Agriculture workforce housing contributor credit) .

(3) Intentionally left blank —Ed.

(a) The credit allowed under this section may be taken for the tax year in which the agriculture workforce housing project is completed or in any of the nine tax years succeeding the tax year in which the project is completed.

(b) The credit allowed in any one tax year may not exceed 20 percent of the amount determined under subsection (1) of this section.

(4) Intentionally left blank —Ed.

(a) To claim a credit under this section, a taxpayer must show in each year following the completion of an agriculture workforce housing project that the housing continues to be operated as agriculture workforce housing.

(b) A taxpayer need not make the showing required in paragraph (a) of this subsection if the Housing and Community Services Department waives the requirement after the taxpayer has successfully met the requirement for the first five years after completion of the agriculture workforce housing project.

(c) The Housing and Community Services Department shall determine by rule the factors necessary to grant a waiver. Such factors may include a documented decline in a particular area for agriculture workforce housing.

(5) The credit shall apply only to an agriculture workforce housing project that is located within this state and physically begun on or after January 1, 1990.

(6) Intentionally left blank —Ed.

(a) A credit may not be allowed under this section unless the taxpayer claiming credit under this section:

(A) Obtains a letter of credit approval from the Housing and Community Services Department pursuant to ORS 315.167 (Agriculture workforce housing credit application) ; and

(B) Files with the Housing and Community Services Department an annual certification providing that all occupied units for which credit is being claimed are occupied by agricultural workers, including agricultural workers who are retired or disabled, and their immediate families.

(b) The certification described under this subsection shall be made on the form and in the time and manner prescribed by the Housing and Community Services Department.

(7) Except as provided under subsection (8) of this section, the credit allowed in any one year may not exceed the tax liability of the taxpayer.

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

(9) Intentionally left blank —Ed.

(a) The credit provided by this section is not in lieu of any depreciation or amortization deduction for the agriculture workforce housing project to which the taxpayer otherwise may be entitled under ORS chapter 316 or 317 for the year.

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

(10) For a taxpayer to receive a credit under this section, the agriculture workforce housing must:

(a) Comply with all occupational safety or health laws, rules, regulations and standards;

(b) If registration is required, be registered as a farmworker camp with the Department of Consumer and Business Services under ORS 658.750 (Camp operator registration) ;

(c) Upon occupancy and if an indorsement is required, be operated by a person who holds a valid indorsement as a farmworker camp operator under ORS 658.730 (Farm labor contractor indorsement to operate farmworker camp) ; and

(d) Continue to be operated as agriculture workforce housing for a period of at least 10 years after the completion of the agriculture workforce housing project, unless a waiver has been granted under subsection (4) of this section.

(11) The Director of the Housing and Community Services Department may order the suspension or revocation of a letter of credit approval issued under ORS 315.167 (Agriculture workforce housing credit application) or the disallowance of a credit allowed under this section, as provided in ORS 315.061 (Suspension, revocation or forfeiture) :

(a) For the reasons set forth in ORS 315.061 (Suspension, revocation or forfeiture) ; or

(b) In the event that an owner or operator claims or claimed the credit, if the director finds that:

(A) The taxpayer has failed to continue to substantially comply with the occupational safety or health laws, rules, regulations or standards;

(B) After occupancy and if registration is required, the agriculture workforce housing is not registered as a farmworker camp with the Department of Consumer and Business Services under ORS 658.750 (Camp operator registration) ;

(C) After occupancy and if an indorsement is required, the agriculture workforce housing is not operated by a person who holds a valid indorsement as a farmworker camp operator under ORS 658.730 (Farm labor contractor indorsement to operate farmworker camp) ; or

(D) The taxpayer has failed to make a showing that the housing continues to be operated as agriculture workforce housing as required under subsection (4)(a) of this section and the taxpayer has not been granted a waiver by the Housing and Community Services Department under subsection (4)(b) of this section.

(12) In the event that the agriculture workforce housing is destroyed by fire, 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. In the event of fire, if the fire chief of the fire protection district or unit determines that the fire was caused by arson, as defined in ORS 164.315 (Arson in the second degree) and 164.325 (Arson in the first degree) , by the taxpayer or by another at the taxpayer’s direction, then the fire chief shall notify the Housing and Community Services Department. Upon conviction of arson, the department shall disallow the credit in accordance with subsection (11) of this section.

(13) Intentionally left blank —Ed.

(a) A nonresident individual shall be allowed the credit computed in the same manner and subject to the same limitations as the credit allowed a resident by this section. 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) .

(14) Intentionally left blank —Ed.

(a) The Department of Revenue may adopt rules for carrying out the provisions of this section.

(b) The Housing and Community Services Department may adopt rules for providing letters of credit approval and granting certification and for monitoring taxpayer compliance with this section.

(15) The Housing and Community Services Department shall provide information to the Department of Revenue about all letters of credit approval and certifications granted under this section, if required by ORS 315.058 (Agency to provide tax credit approval information to Department of Revenue) . [1993 c.730 §20 (enacted in lieu of 316.154 and 317.146); 1993 c.730 §20a; 1995 c.500 §10; 1995 c.746 §52; 2001 c.613 §13a; 2001 c.625 §2; 2001 c.868 §1; 2003 c.588 §§3,5; 2011 c.471 §2; 2013 c.750 §20; 2019 c.483 §7]

Note: Section 28, chapter 913, Oregon Laws 2009, provides:

Sec. 28. Except as provided in ORS 315.164 (Agriculture workforce housing projects) (8), a credit may not be claimed under ORS 315.164 (Agriculture workforce housing projects) for agriculture workforce housing projects completed in tax years beginning on or after January 1, 2032. [2009 c.913 §28; 2013 c.750 §18; 2019 c.579 §30; 2023 c.490 §5]

Source: Section 315.164 — Agriculture workforce housing projects; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 316.027 — OR Code / Title 29 / Chapter 316 / Section 316.027
316.027 “Resident” defined
Status: in_force

(1) For purposes of this chapter, unless the context requires otherwise:

(a) “Resident” or “resident of this state” means:

(A) An individual who is domiciled in this state unless the individual:

(i) Maintains no permanent place of abode in this state;

(ii) Does maintain a permanent place of abode elsewhere; and

(iii) Spends in the aggregate not more than 30 days in the taxable year in this state; or

(B) An individual who is not domiciled in this state but maintains a permanent place of abode in this state and spends in the aggregate more than 200 days of the taxable year in this state unless the individual proves that the individual is in the state only for a temporary or transitory purpose.

(b) “Resident” or “resident of this state” does not include:

(A) An individual who is a qualified individual under section 911(d)(1) of the Internal Revenue Code for the tax year;

(B) A spouse of a qualified individual under section 911(d)(1) of the Internal Revenue Code, if the spouse has a principal place of abode for the tax year that is not located in this state;

(C) A resident noncitizen under section 7701(b) of the Internal Revenue Code who would be considered a qualified individual under section 911(d)(1) of the Internal Revenue Code if the resident noncitizen were a citizen of the United States; or

(D) A member of the Armed Forces who performs active service as defined in 10 U.S.C. 101(d)(3), other than annual training duty or inactive-duty training, if the member’s residency as reflected in the payroll records of the Defense Finance and Accounting Service is outside this state.

(2) For purposes of subsection (1)(a)(B) of this section, a fraction of a calendar day shall be counted as a whole day. [1969 c.493 §8; 1987 c.158 §49; 1995 c.79 §165; 1999 c.1096 §1; 2015 c.701 §50; 2022 c.97 §8]

Source: Section 316.027 — “Resident” defined , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 311.688 — OR Code / Title 29 / Chapter 311 / Section 311.688
311.688 Claim by surviving spouse or disabled heir to continue tax deferral
Status: in_force

(1) Notwithstanding ORS 311.684 (Circumstances requiring payment of deferred tax and interest) , when a taxpayer dies, the surviving spouse or disabled heir of the taxpayer who was not eligible to or did not file a claim jointly with the taxpayer may continue the property in its deferred tax status by filing a claim in the manner prescribed under ORS 311.672 (Claim form) if:

(a) Intentionally left blank —Ed.

(A) The surviving spouse of the taxpayer is or will be 60 years of age or older not later than six months following the date on which the taxpayer died; or

(B) The disabled heir of the taxpayer is otherwise eligible to claim deferral under ORS 311.668 (Eligibility of individuals by age or disability) (1)(a)(B); and

(b) Within two years following the date on which the taxpayer died, the property is or becomes the homestead of the surviving spouse or disabled heir of the taxpayer and otherwise meets the requirements of ORS 311.670 (Eligibility of property) .

(2) Intentionally left blank —Ed.

(a) A surviving spouse who does not meet the age requirements of subsection (1)(a) of this section but is otherwise qualified to continue the property in its tax-deferred status under subsection (1) of this section may continue the deferral of property taxes deferred for previous years by filing a claim in the manner prescribed under ORS 311.672 (Claim form) .

(b) If a surviving spouse eligible for and continuing the deferral of taxes previously deferred under this subsection becomes 62 years of age prior to April 15 of any year, the surviving spouse may continue the deferral of previous years’ taxes deferred under this subsection and may elect to defer the current assessment year’s taxes on the homestead by filing a claim in the manner prescribed under ORS 311.672 (Claim form) .

(c) After a claim is filed under paragraph (b) of this subsection, payment of the taxes levied on the homestead and deferred under this subsection and payment of taxes levied on the homestead in the current assessment year and in future years may be deferred under ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) .

(3) Intentionally left blank —Ed.

(a) Initial claims made pursuant to this section may not be filed late under ORS 311.672 (Claim form) .

(b) Notwithstanding paragraph (a) of this subsection, if the Department of Revenue determines that good and sufficient cause exists for the failure of a surviving spouse or disabled heir to file a claim under this section on or before April 15, the claim may be filed within 180 days after notice of taxes due and payable under ORS 311.686 (Continuation of deferral after circumstance requiring payment) is sent by the department to the taxpayer or surviving spouse or disabled heir. [1963 c.569 §17; 1977 c.160 §11; 1983 c.550 §9; 2011 c.723 §10; 2015 c.309 §5; 2021 c.535 §7]

Source: Section 311.688 — Claim by surviving spouse or disabled heir to continue tax deferral , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 314.308 — OR Code / Title 29 / Chapter 314 / Section 314.308
314.308 Reportable transactions
Status: in_force

(1) If required by rules adopted by the Department of Revenue:

(a) Any person who engages in a reportable transaction as a buyer or transferor shall report the transaction to the department.

(b) Any person who, as the result of a reportable transaction, acquires an interest in property, a present or future right to income, a present or future right to claim a loss, deduction, credit, exemption or other tax benefit or a present or future right to an adjustment to basis shall report the transaction to the department.

(c) Any person who is associated with a reportable transaction in an association that the department has by rule identified as an association that requires reporting shall report the transaction to the department.

(2) A reportable transaction shall be reported to the department in the time, form and manner prescribed by the department by rule. Rules adopted by the department under this section may not apply to a reportable transaction occurring in a tax year beginning before January 1, 2007. [2007 c.568 §3]

Source: Section 314.308 — Reportable transactions; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 308a.350 — OR Code / Title 29 / Chapter 308a / Section 308a.350
308A.350 Definitions for ORS 308A.350 to 308A.383
Status: in_force

As used in ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) :

(1) “Owner” means the party or parties having the fee interest in land, except that where land is subject to a real estate sales contract, “owner” means the contract vendee under a recorded contract.

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

(3) “Designated riparian land” means the beds of streams, the adjacent vegetation communities, and the land thereunder, which are predominantly influenced by their association with water, not to extend more than 100 feet landward of the line of nonaquatic vegetation, which are privately owned and which qualify for exemption under ORS 308A.350 (Definitions for ORS 308A.350 to 308A.383) to 308A.383 (Rules) .

(4) “Urban growth boundary” means an urban growth boundary contained in a city or county comprehensive plan that has been acknowledged by the Land Conservation and Development Commission pursuant to ORS 197.251 (Compliance acknowledgment) or an urban growth boundary that has been adopted by a metropolitan service district council under ORS 268.390 (Planning for activities and areas with metropolitan impact) (3). [Formerly 308.792]

Source: Section 308A.350 — Definitions for ORS 308A.350 to 308A.383 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 316.191 — OR Code / Title 29 / Chapter 316 / Section 316.191
316.191 Withholding taxes at time and in manner other than required by federal law
Status: in_force

Notwithstanding the provisions of ORS 316.197 (Payment to department by employer) :

(1) When adherence to the federal withholding system creates an undue burden on an employer, the employer may request and the Department of Revenue may permit that taxes be withheld and paid over within a time and in a manner other than that required under federal law.

(2) If the department permits the modification of the time and manner of withholding and payment of taxes under this section the method of withholding and payment permitted shall, whenever possible, provide for withholding and payment in a manner similar to that required for other employers required to deduct and retain similar amounts of income taxes from wages paid to their employees in Oregon.

(3) The department shall adopt rules establishing the manner in which an employer may request a modification under this section, and may by rule prescribe a modification of the time and manner of withholding and payment of taxes in such instances as it considers necessary. The department may adopt by rule any exceptions to federal withholding requirements that have been adopted by the Internal Revenue Service. [1985 c.87 §2]

Source: Section 316.191 — Withholding taxes at time and in manner other than required by federal law; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 316.148 — OR Code / Title 29 / Chapter 316 / Section 316.148
316.148 Credit for expenses in lieu of nursing home care
Status: in_force

(1) A credit against the taxes otherwise due under this chapter shall be allowed to an eligible taxpayer with respect to food, clothing, medical care and transportation expenses paid or incurred by the taxpayer during the taxable year on behalf of a qualified individual in order that the qualified individual is not placed or maintained in a nursing home unnecessarily. The amount of the credit shall be $250 or eight percent of the expenses paid or incurred during the taxable year, whichever is less.

(2) No credit shall be allowed under this section for expenses paid or incurred for any period of time in which the qualified individual is a resident in a nursing home or is receiving authorized services as defined in ORS 410.410 (Definitions for ORS 410.410 to 410.480) from Oregon Project Independence. [1979 c.494 §3; 2011 c.201 §9]

Note: Section 37, chapter 913, Oregon Laws 2009, provides:

Sec. 37. A credit may not be claimed under ORS 316.148 (Credit for expenses in lieu of nursing home care) for tax years beginning on or after January 1, 2016. [2009 c.913 §37]

Source: Section 316.148 — Credit for expenses in lieu of nursing home care; limitation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 317a.113 — OR Code / Title 29 / Chapter 317a / Section 317a.113
317A.113 Joint and several liability
Status: in_force

All members of a unitary group during the tax year or periods for which additional tax, penalty or interest is owed are jointly and severally liable for such amounts. Although the reporting person shall be assessed for the liability, amounts due may be collected by assessment against any member of the unitary group or pursued against any member of the unitary group. [2019 c.122 §62]

Source: Section 317A.113 — Joint and several liability , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 315.141 — OR Code / Title 29 / Chapter 315 / Section 315.141
315.141 Biomass production or collection
Status: in_force

(1) As used in this section:

(a) “Agricultural producer” means a person that produces biomass in Oregon that is used, in Oregon, as biofuel or to produce biofuel.

(b) “Biofuel” means liquid, gaseous or solid fuels, derived from biomass, that have been converted into a processed fuel ready for use as energy by a biofuel producer’s customers or for direct biomass energy use at the biofuel producer’s site.

(c) “Biofuel producer” means a person that through activities in Oregon:

(A) Alters the physical makeup of biomass to convert it into biofuel;

(B) Changes one biofuel into another type of biofuel; or

(C) Uses biomass in Oregon to produce energy.

(d) “Biomass” means organic matter that is available on a renewable or recurring basis and that is derived from:

(A) Forest or rangeland woody debris from harvesting or thinning conducted to improve forest or rangeland ecological health and reduce uncharacteristic stand replacing wildfire risk;

(B) Wood material from hardwood timber described in ORS 321.267 (Lands not eligible for special assessment) (3);

(C) Agricultural residues;

(D) Offal and tallow from animal rendering;

(E) Food wastes collected as provided under ORS chapter 459 or 459A;

(F) Wood debris collected as provided under ORS chapter 459 or 459A;

(G) Wastewater solids; or

(H) Crops grown solely to be used for energy.

(e) “Biomass” does not mean wood that has been treated with creosote, pentachlorophenol, inorganic arsenic or other inorganic chemical compounds or waste, other than matter described in paragraph (d) of this subsection.

(f) “Biomass collector” means a person that collects biomass in Oregon to be used, in Oregon, as biofuel or to produce biofuel.

(g) “Canola” means plants of the genus Brassica:

(A) In which seeds having a high oil content are the primary economically valuable product; and

(B) That have a high erucic acid content suitable for industrial uses or a low erucic acid content suitable for edible oils.

(h) “Oilseed processor” means a person that receives agricultural oilseeds and separates them into meal and oil by mechanical or chemical means.

(i) “Willamette Valley” means Clackamas, Linn, Marion, Multnomah, Polk, Washington and Yamhill Counties and the portion of Benton and Lane Counties lying east of the summit of the Coast Range.

(2) The Director of the State Department of Energy may adopt rules to define criteria, only as the criteria apply to organic biomass, to determine additional characteristics of biomass for purposes of this section.

(3) Intentionally left blank —Ed.

(a) An agricultural producer or biomass collector shall be allowed a credit against the taxes that would otherwise be due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317 or 318 for:

(A) The production of biomass in Oregon that is used, in Oregon, as biofuel or to produce biofuel; or

(B) The collection of biomass in Oregon that is used, in Oregon, as biofuel or to produce biofuel.

(b) A credit under this section may be claimed in the tax year in which the credit is certified under subsection (5) of this section.

(c) A taxpayer may be allowed a credit under this section for more than one of the roles defined in subsection (1) of this section, but a biofuel producer that is not also an agricultural producer or a biomass collector may not claim a credit under this section.

(d) A credit under this section may be claimed only once for each unit of biomass.

(e) Notwithstanding paragraph (a) of this subsection, a tax credit:

(A) Is not allowed for canola grown, collected or produced in the Willamette Valley; and

(B) Is not allowed for grain corn, but a tax credit shall be allowed for other corn material.

(4) The amount of the credit shall equal the amount certified under subsection (5) of this section.

(5) Intentionally left blank —Ed.

(a) The State Department of Energy may establish by rule procedures and criteria for determining the amount of the tax credit to be certified under this section, consistent with ORS 469B.403 (Biomass) . The department shall provide written certification to taxpayers that are eligible to claim the credit under this section.

(b) The State Department of Energy may charge and collect a fee from taxpayers for certification of credits under this section. The fee may not exceed the cost to the department of determining the amount of certified cost.

(6) The amount of the credit claimed under this section for any tax year may not exceed the tax liability of the taxpayer.

(7) Each agricultural producer or biomass collector shall maintain the written documentation of the amount certified for tax credit under this section in its records for a period of at least five years after the tax year in which the credit is claimed and provide the written documentation to the Department of Revenue upon request.

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

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

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

(a) A nonresident shall be allowed the credit 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 the 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) If a change in the tax year of the taxpayer occurs as described in ORS 314.085 (Taxable year) , or if the department terminates the taxpayer’s tax 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) .

(11) The Director of the State Department of Energy may order the suspension or revocation of a certification issued under this section, as provided in ORS 315.061 (Suspension, revocation or forfeiture) . [2007 c.739 §2; 2007 c.590 §4; 2009 c.909 §49; 2011 c.730 §2a; 2012 c.45 §15; 2013 c.750 §40; 2019 c.483 §6]

Note: Section 6, chapter 739, Oregon Laws 2007, provides:

Sec. 6. (1) ORS 315.141 (Biomass production or collection) , 315.144 (Transfer of biomass credit) and 469B.403 (Biomass) apply to tax credits for tax years beginning on or after January 1, 2007, and before January 1, 2018.

(2) Notwithstanding subsection (1) of this section, a tax credit is not allowed for wheat grain (other than nongrain wheat material) for tax years beginning before January 1, 2009, or on or after January 1, 2018. [2007 c.739 §6; 2007 c.590 §5; 2009 c.913 §18; 2011 c.730 §2; 2016 c.29 §11; 2017 c.610 §12]

Source: Section 315.141 — Biomass production or collection; fee; rules; documentation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 314.360 — OR Code / Title 29 / Chapter 314 / Section 314.360
314.360 Information returns
Status: in_force

(1) Fiduciaries required to make returns under laws imposing tax upon or measured by net income, proprietorships, partnerships, corporations, joint stock companies or associations or insurance companies, having places of business in this state, in whatever capacity acting, including lessees or mortgagors of real or personal property, fiduciaries, employers, purchasers of stumpage and all officers and employees of the state or of any political subdivisions of the state, having the control, custody, disposal or payment of interest (other than interest coupons payable to bearer), rent, dividends, salaries, fees, wages, the purchase price of stumpage, emoluments or other fixed or determinable annual or periodical gains, profits and income, paid or payable, during any year to any taxpayer, shall make return thereof, under oath, to the Department of Revenue, under such regulations and in such form and manner and to such extent as it may prescribe.

(2) Intentionally left blank —Ed.

(a) Every person doing business as a broker shall, when required by the department, render a correct return duly verified under oath, under such rules and regulations as the department may prescribe, showing the names of customers for whom such person has transacted any business, with such details as to the profits, losses, or other information which the department may require, as to each of such customers, as will enable the department to determine whether all income tax due on profits or gains of such customers has been paid.

(b) Every person who is required to file a return with respect to a real estate transaction under section 6045(e) of the Internal Revenue Code shall file a copy of that return with the department.

(3) The department may prescribe circumstances under which the filing requirements under this section are waived.

(4) In addition to any other penalty provided by law:

(a) A person who fails to file a return required under this section, or who files an incomplete or incorrect return, shall be subject to a penalty of $50 per information return after the date on which the return is due, up to a maximum penalty of $2,500.

(b) A person who knowingly fails to file a return required under this section, or who knowingly files an incomplete, false or misleading return, shall be subject to a penalty of $250 per information return after the date on which the return is due, up to a maximum penalty of $25,000. [1957 c.632 §7 (enacted in lieu of 316.535); 1959 c.305 §1; 1987 c.293 §59; 1987 c.366 §3; 1997 c.839 §54; 2013 c.734 §1]

Source: Section 314.360 — Information returns; penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 308.015 — OR Code / Title 29 / Chapter 308 / Section 308.015
308.015 Alternate qualifications for registered appraisers
Status: in_force

(1) Any person who lacks the education and experience requirements for becoming a registered appraiser may become a registered appraiser if the person:

(a) Fulfills the requirements of a training course set by the Department of Revenue, which training course shall not exceed two years in duration; and

(b) After completion of the course, receives a passing grade on the written examination for Property Appraiser.

(2) Any person engaged in the training course referred to in subsection (1)(a) of this section shall be designated as an appraiser trainee. No person may be employed by any county or the department in the position of appraiser trainee for more than two years. [1973 c.236 §3; 1975 c.780 §3; 1991 c.5 §22; 2017 c.44 §2]

Source: Section 308.015 — Alternate qualifications for registered appraisers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 311.065 — OR Code / Title 29 / Chapter 311 / Section 311.065
311.065 Deputies and clerical assistance
Status: in_force

Each county tax collector shall be entitled to such deputies and clerical assistance as may be necessary properly to transact the business and perform the work of the office. Such deputies and clerical assistance shall be furnished by the county court at the expense of the county. [Amended by 1965 c.344 §11]

Source: Section 311.065 — Deputies and clerical assistance , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 316.193 — OR Code / Title 29 / Chapter 316 / Section 316.193
316.193 Withholding of state income taxes from federal retired pay for members of uniformed services
Status: in_force

(1) The Department of Revenue may enter into an agreement with the appropriate United States agency or instrumentality for the voluntary withholding of state income taxes from the retired pay of members of the uniformed services under the provisions of section 654, Public Law 98-525. The department is hereby authorized to do all acts and comply with any requirements necessary to enable retired members of the uniformed services to elect voluntary withholding of state income taxes from their retired pay.

(2) The department may establish by rule a minimum monthly amount to be withheld and paid over for any member electing voluntary withholding of state income taxes under an agreement entered into under subsection (1) of this section.

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

(4) As used in this section:

(a) “Member” means any person retired from a regular or reserve component of one of the uniformed services, who has Oregon personal income tax liability in connection with the receipt of retired pay.

(b) “Retired pay” means pay and benefits received based on conditions of the federal retirement law, pay grade, years of service, date of retirement, transfer to Fleet Reserve or Fleet Marine Corps Reserve or disability.

(c) “Uniformed services” means the Army, Navy, Air Force, Marine Corps, Coast Guard, commissioned corps of the United States Public Health Service and the commissioned corps of the National Oceanic and Atmospheric Administration. [1985 c.87 §8]

Note: 316.193 (Withholding of state income taxes from federal retired pay for members of uniformed services) was added to and made a part of ORS chapter 316 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 316.193 — Withholding of state income taxes from federal retired pay for members of uniformed services , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 320.011 — OR Code / Title 29 / Chapter 320 / Section 320.011
320.011 Amusement device excise tax
Status: in_force

(1) An excise tax is imposed upon every person for the privilege of operating an amusement device within this state. The tax shall be imposed as provided in subsection (2) of this section and ORS 320.012 (Increase in tax when net receipts exceed specified amounts) .

(2) The tax shall be $125 for operating an amusement device during the tax year.

(3) If an amusement device is not in operation in each quarter of the tax year, the tax imposed under this section shall be prorated, based on the number of calendar quarters in which the amusement device was operating for one day or more.

(4) The tax imposed by this section is in addition to all other excises, taxes, fees or other charges and shall not be used to reduce amounts otherwise accruing to the State Lottery Fund under contracts or agreements with lottery operators or retailers or in any other manner. [1991 c.459 §269 (enacted in lieu of 320.010); 1993 c.803 §2; 1999 c.501 §2]

Source: Section 320.011 — Amusement device excise tax; amount , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 321.550 — OR Code / Title 29 / Chapter 321 / Section 321.550
321.550 Notice of intent to harvest
Status: in_force

(1) No person shall harvest or cause to be harvested any timber from land in Oregon without first having notified the State Forester in writing with a copy to the Department of Revenue on forms prepared by the State Forester and the department of intent to harvest pursuant to ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) to 321.185 (Forest Research and Experiment Account) , 321.560 (Audit of returns) to 321.600 (Tax as debt) and 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) .

(2) The notification shall specify where and when the harvest will take place and the nature of the harvest and shall include maps and other data as required by the State Forester and the department. The department shall establish by rule procedures to assure the receipt of the tax returns sent out or a report of nonharvest from the person. The department shall conduct field and office audits to ascertain the correctness of any timber tax return.

(3) Intentionally left blank —Ed.

(a) If a person fails to file a written notice as required in subsection (1) of this section with respect to any harvest over 5,000 board feet, the department shall notify the person. If, after the person has been notified, the person fails to file a written notice as required in subsection (1) of this section with respect to any subsequent harvest over 5,000 board feet, there shall be added to the amount of the timber tax required to be shown on the return as a result of the subsequent harvest a delinquency penalty of $250 for each violation occurring within a calendar year. The department shall collect the penalty in the same manner as taxes are collected.

(b) No penalty shall be imposed under this subsection if a penalty for failure to file the notice with the State Forester has been imposed under ORS 527.992 (Civil penalties) .

(c) The delinquency penalty shall first be added to the small tract forestland timber severance tax imposed under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) , if applicable to the harvest. If the small tract forestland timber severance tax is not applicable, the delinquency penalty shall be added to the forest products harvest tax imposed under ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) to 321.185 (Forest Research and Experiment Account) . [1985 c.759 §2; 1989 c.588 §4; 1991 c.459 §305; 1993 c.801 §41; 2003 c.454 §54; 2003 c.621 §39a]

Source: Section 321.550 — Notice of intent to harvest; rules; effect of failure to file notice; penalty , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 311.165 — OR Code / Title 29 / Chapter 311 / Section 311.165
311.165 Collection of taxes upon severance and removal of improvements from the land
Status: in_force

(1) If in the opinion of the assessor:

(a) It appears probable that real property improvements, whether assessed as improvements only or as real property improvements assessed together with land have been or will be severed from the land upon which they are situated and have been or will be removed from such land;

(b) It appears that the amount of taxes which have been levied against the property in the current and prior years or which are anticipated to be levied for the current assessment year will not be adequately secured by the value of the property remaining in the tax account; and

(c) It appears that unless prompt action is taken the taxes will not be collected, then the assessor shall proceed to levy and the tax collector to collect the taxes in the manner set forth in subsection (2) of this section.

(2) If the amount of the taxes for the current year attributable to the property improvements is not able to be determined, the assessor shall estimate the taxes due for the current year. The assessor shall make demand upon the owner of the improvements as shown by the most recent assessment roll, for payment of the unpaid taxes attributable to the improvements for the current and all prior years. Any payments shall be paid immediately upon demand of the assessor either to the assessor for remittance to the tax collector or directly to the tax collector of the county pursuant to ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll) . If the taxes are not paid immediately upon demand, the assessor shall certify the assessment and tax levies so made by the assessor to the tax collector. For the purposes of collection of the assessments, the owner shall be considered a taxpayer owning personal property against which ad valorem taxes have been assessed. Review may be had as provided in ORS 311.467 (Review of assessor’s action under expedited collection provisions) . All taxes collected by the tax collector, or taxes collected by the assessor and remitted to the tax collector shall be credited to the real property account containing the improvements which were the basis of the tax. [1973 c.343 §1; 1979 c.350 §12; 1979 c.689 §28; 1991 c.459 §230]

STATE REPLACEMENT OBLIGATION OF REVENUE LOST BY PUBLIC SCHOOLS UNDER CONSTITUTIONAL LIMIT ON AMOUNT OF PROPERTY TAX; CALCULATION; REPORTS

Source: Section 311.165 — Collection of taxes upon severance and removal of improvements from the land , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 316.172 — OR Code / Title 29 / Chapter 316 / Section 316.172
316.172 Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers
Status: in_force

(1) The Department of Revenue shall specify and disseminate information providing for the deduction and withholding of tax in an amount substantially equivalent to the amount of the tax that each employee will be required to pay under this chapter upon wages or other income. The amount shall be determined based upon wages for a given daily, weekly, biweekly, semimonthly, monthly or other payroll period. To accomplish this purpose, the department may make special provision for employees who are in the state for limited periods of time.

(2) The department shall determine the amount, form and manner of withholding of tax by employers on behalf of employees for purposes of ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) . [1969 c.493 §26; 1973 c.402 §20; 2019 c.134 §4]

Source: Section 316.172 — Department to provide deduction and withholding information and determine amount, form and manner of withholding by employers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 321.754 — OR Code / Title 29 / Chapter 321 / Section 321.754
321.754 Eastern Oregon Timber Severance Tax Fund
Status: in_force

(1) The Eastern Oregon Timber Severance Tax Fund is established in the State Treasury, separate and distinct from the General Fund. Interest earned by the Eastern Oregon Timber Severance Tax Fund shall be retained by the Eastern Oregon Timber Severance Tax Fund.

(2) Moneys are continuously appropriated from the Eastern Oregon Timber Severance Tax Fund for use in reimbursing the General Fund for expenses incurred in the collection of taxes imposed under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) .

(3) A working balance may be retained in the Eastern Oregon Timber Severance Tax Fund for the payment of expenses described in subsection (2) of this section. The balance of the Eastern Oregon Timber Severance Tax Fund, as of May 1 of each calendar year, shall be distributed as follows:

(a) 60.5 percent to the State School Fund established under ORS 327.008 (State School Fund) . A distribution made under this paragraph shall be made on or before May 15 of the year.

(b) 4.5 percent to the Community College Support Fund established under ORS 341.620 (Community College Support Fund) . A distribution made under this paragraph shall be made on or before May 15 of the year.

(c) 35 percent to the Department of Revenue for further distribution to the counties of this state that are located in eastern Oregon. Moneys distributed to the department under this paragraph are continuously appropriated to the department for the purpose of making the payments to counties described in this paragraph. A distribution to the department made under this paragraph shall be made on or before August 15 of the year. Each county’s share of the distribution made under this paragraph shall equal the proportion of the assessed value of all small tract forestland in eastern Oregon that is located in that county. A distribution made by the department to a county under this paragraph shall be deposited in the county general fund. [2003 c.454 §14]

Source: Section 321.754 — Eastern Oregon Timber Severance Tax Fund; revenue distribution , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 319.950 — OR Code / Title 29 / Chapter 319 / Section 319.950
319.950 Election required for local tax on motor vehicle fuel
Status: in_force

(1) The governing body of a city, county or other local government may enact or amend any charter provision, ordinance, resolution or other provision taxing fuel for motor vehicles after submitting the proposed tax to the electors of the local government for their approval.

(2) The governing body of a local government that imposes a tax on fuel for motor vehicles pursuant to this section may enter into an intergovernmental agreement under ORS 190.010 (Authority of local governments to make intergovernmental agreement) with the Department of Transportation pursuant to which the department shall collect and distribute the revenues from the tax. [2009 c.865 §27; 2021 c.630 §13]

Note: 319.950 (Election required for local tax on motor vehicle fuel) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 319 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 319.950 — Election required for local tax on motor vehicle fuel; agreement with Department of Transportation to collect tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 307.248 — OR Code / Title 29 / Chapter 307 / Section 307.248
307.248 Suspense account
Status: in_force

(1) Amounts necessary to make the payments authorized by ORS 307.244 (Funded exemption) shall be transferred to a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) . Moneys in the suspense account are continuously appropriated to the Department of Revenue to carry out the purposes of ORS 307.241 (Policy) to 307.248 (Suspense account) .

(2) Of the total amount transferred to the suspense account referred to in subsection (1) of this section for the biennium, the department shall allocate a portion to each fiscal year. The allocation shall be the department’s best estimate of the most efficient use of the moneys in the suspense account so as to minimize any reductions in the payments required under ORS 307.244 (Funded exemption) for each fiscal year.

(3) On or before November 1 of each fiscal year of each biennium, the department shall determine the amount of money needed to make the payments under ORS 307.244 (Funded exemption) for that fiscal year. If the sum of the obligations is greater than the amounts credited to the suspense account referred to in subsection (1) of this section and allocated to that fiscal year for those obligations under subsection (2) of this section, the payments required under ORS 307.244 (Funded exemption) shall be proportionally reduced so that the state does not accrue a debt in excess of the amount credited. A claim for payment may not accrue to a county under ORS 307.244 (Funded exemption) in excess of the amount determined under this subsection.

(4) If the amount allocated to the first fiscal year of a biennium under subsection (2) of this section exceeds the amount of actual payments made under ORS 307.244 (Funded exemption) , the excess amount shall be available for payments under ORS 307.244 (Funded exemption) in the second fiscal year of the biennium. [Formerly 310.692]

Source: Section 307.248 — Suspense account; fiscal year allocation; proration of payments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308.723 — OR Code / Title 29 / Chapter 308 / Section 308.723
308.723 Application of property tax expenditure funding
Status: in_force

ORS 306.353 (Property tax expenditures to be funded) to 306.359 (Procedures for determining property tax expenditure funding payments) do not apply to ORS 308.701 (Definitions for ORS 308.701 to 308.724) to 308.724 (Rules) . [2001 c.605 §8]

Source: Section 308.723 — Application of property tax expenditure funding , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 311.250 — OR Code / Title 29 / Chapter 311 / Section 311.250
311.250 Tax statements
Status: in_force

(1) Except as to real property assessed to “unknown owners” pursuant to ORS 308.240 (Description of real property) (2), on or before October 25 in each year, the tax collector shall deliver or mail to each person (as defined in ORS 311.605 (“Person” defined for ORS 311.605 to 311.642) ) shown on the tax roll as an owner of real or personal property, or to an agent or representative authorized in writing pursuant to ORS 308.215 (Contents of assessment roll) by such person, a written statement of property taxes payable on the following November 15.

(2) The failure of a taxpayer to receive the statement described in this section shall not invalidate any assessment, levy, tax, or proceeding to collect tax.

(3) The tax collector shall not be liable for failure to deliver or mail the tax statements by October 25 as provided in subsection (1) of this section if such failure was caused by not receiving the tax roll from the assessor by the time provided by law or by reason of any other circumstance beyond the control of the tax collector. In such case the tax collector shall deliver or mail the statements as soon as possible.

(4) Where, for any reason the taxes due on any property on the assessment roll in any year cannot be ascertained from the tax roll by November 5 of that year, within 15 days thereafter the owner or other person liable for or desiring to pay the taxes on such property may tender to the tax collector, and the tax collector may collect, a payment of all or part of the taxes estimated by the tax collector to be due on such property. Immediately after the taxes are actually extended on the tax roll, the tax collector shall credit the amount paid as provided by law, allowing the discount under ORS 311.505 (Due dates) and not charging interest for the amount of taxes satisfied by such payment. Where there has been an underpayment, additional taxes shall be collected, and where there has been an overpayment, refund shall be made as otherwise provided by law.

(5) The tax statement described in this section shall be designed by the Department of Revenue and shall contain such information as the department shall prescribe by rule including:

(a) The real market value of the property for which the tax statement is being prepared (or the property’s specially assessed value if the property is subject to special assessment) for the current and prior tax year;

(b) The property’s assessed value for the current and prior tax year;

(c) Information about how to contact the county assessor’s office with questions if the property’s assessed value for the current tax year increased by more than three percent over the prior tax year; and

(d) The total amount of taxes due on the property. [1963 c.311 §2; 1965 c.344 §19; 1967 c.293 §21; 1967 c.568 §2; 1985 c.613 §26; 1991 c.459 §238; 1993 c.18 §74; 1993 c.270 §57; 1997 c.541 §286; 2003 c.400 §2; 2023 c.231 §2]

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

Source: Section 311.250 — Tax statements; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 312.250 — OR Code / Title 29 / Chapter 312 / Section 312.250
312.250 Certain rights of municipal corporations not affected by ORS 312.010 to 312.120 and 312.130 to 312.240
Status: in_force

No provision of ORS 312.010 (When real property subject to tax foreclosure) to 312.120 (Period during which property held by county) and 312.130 (Release of claims of county by redemption) to 312.240 (Vacation of judgment) shall impair or annul a right conferred upon municipal corporations by ORS 311.520 (When cities exempt from penalty and interest) or 312.270 (Title of county purchasing property) to 312.300 (Effect of irregularities and omissions on sales made pursuant to ORS 312.270 or 312.290) .

Source: Section 312.250 — Certain rights of municipal corporations not affected by ORS 312.010 to 312.120 and 312.130 to 312.240 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 316.680 — OR Code / Title 29 / Chapter 316 / Section 316.680
316.680 Modification of taxable income
Status: in_force

(1) There shall be subtracted from federal taxable income:

(a) The interest or dividends on obligations of the United States and its territories and possessions or of any authority, commission or instrumentality of the United States to the extent includable in gross income for federal income tax purposes but exempt from state income taxes under the laws of the United States. However, the amount subtracted under this paragraph shall be reduced by any interest on indebtedness incurred to carry the obligations or securities described in this paragraph, and by any expenses incurred in the production of interest or dividend income described in this paragraph to the extent that such expenses, including amortizable bond premiums, are deductible in determining federal taxable income.

(b) The amount of any federal income taxes accrued by the taxpayer during the taxable year as described in ORS 316.685 (Federal income tax deductions) , less the amount of any refunds of federal taxes previously accrued for which a tax benefit was received.

(c) Amounts allowable under sections 2621(a)(2) and 2622(b) of the Internal Revenue Code to the extent that the taxpayer does not elect under section 642(g) of the Internal Revenue Code to reduce federal taxable income by those amounts.

(d) Any supplemental payments made to JOBS Plus Program participants under ORS 411.892 (Employer eligibility) .

(e) Intentionally left blank —Ed.

(A) Federal pension income that is attributable to federal employment occurring before October 1, 1991. Federal pension income that is attributable to federal employment occurring before October 1, 1991, shall be determined by multiplying the total amount of federal pension income for the tax year by the ratio of the number of months of federal creditable service occurring before October 1, 1991, over the total number of months of federal creditable service.

(B) The subtraction allowed under this paragraph applies only to federal pension income received at a time when:

(i) Benefit increases provided under chapter 569, Oregon Laws 1995, are in effect; or

(ii) Public Employees Retirement System benefits received for service prior to October 1, 1991, are exempt from state income tax.

(C) As used in this paragraph:

(i) “Federal creditable service” means those periods of time for which a federal employee earned a federal pension.

(ii) “Federal pension” means any form of retirement allowance provided by the federal government, its agencies or its instrumentalities to retirees of the federal government or their beneficiaries.

(f) Any amount included in federal taxable income for the tax year that is attributable to the conversion of a regular individual retirement account into a Roth individual retirement account described in section 408A of the Internal Revenue Code, to the extent that:

(A) The amount was subject to the income tax of another state or the District of Columbia in a prior tax year; and

(B) The taxpayer was a resident of the other state or the District of Columbia for that prior tax year.

(g) Any amounts awarded to the taxpayer by the Public Safety Memorial Fund Board under ORS 243.954 (Definitions for ORS 243.954 to 243.974) to 243.974 (Designation of beneficiary form) to the extent that the taxpayer has not taken the amount as a deduction in determining the taxpayer’s federal taxable income for the tax year.

(h) If included in taxable income for federal tax purposes, the amount withdrawn during the tax year in qualified withdrawals from a savings network account for higher education established under ORS 178.300 (Definitions for ORS 178.300 to 178.360) to 178.360 (Consideration of amounts in accounts for higher education expenses in benefit eligibility determinations) .

(i) Any federal deduction that the taxpayer would have been allowed for the production, processing or sale of marijuana items authorized under ORS 475C.005 (Short title) to 475C.525 (Severability of ORS 475C.005 to 475C.525) or 475C.770 (Findings) to 475C.919 (Authority to adopt rules for ORS 475C.770 to 475C.919) but for section 280E of the Internal Revenue Code.

(j) Any federal deduction that the taxpayer would have been allowed for the manufacturing or sale of psilocybin products or the provision of psilocybin services authorized under ORS 475A.210 (Short title) to 475A.722 (Severability) but for section 280E of the Internal Revenue Code.

(k) If included in taxable income for federal tax purposes, any distributions from an ABLE account that do not exceed the qualified disability expenses of the designated beneficiary as provided in ORS 178.375 (Definitions for ORS 178.375, 178.380 and 178.385) and 178.380 (Establishment of qualified ABLE program) and rules adopted by the Oregon 529 Savings Board.

(2) There shall be added to federal taxable income:

(a) Interest or dividends, exempt from federal income tax, on obligations or securities of any foreign state or of a political subdivision or authority of any foreign state. However, the amount added under this paragraph shall be reduced by any interest on indebtedness incurred to carry the obligations or securities described in this paragraph and by any expenses incurred in the production of interest or dividend income described in this paragraph.

(b) Interest or dividends on obligations of any authority, commission, instrumentality and territorial possession of the United States that by the laws of the United States are exempt from federal income tax but not from state income taxes. However, the amount added under this paragraph shall be reduced by any interest on indebtedness incurred to carry the obligations or securities described in this paragraph and by any expenses incurred in the production of interest or dividend income described in this paragraph.

(c) The amount of any federal estate taxes allocable to income in respect of a decedent not taxable by Oregon.

(d) The amount of any allowance for depletion in excess of the taxpayer’s adjusted basis in the property depleted, deducted on the taxpayer’s federal income tax return for the taxable year, pursuant to sections 613, 613A, 614, 616 and 617 of the Internal Revenue Code.

(e) For taxable years beginning on or after January 1, 1985, the dollar amount deducted under section 151 of the Internal Revenue Code for personal exemptions for the taxable year.

(f) The amount taken as a deduction on the taxpayer’s federal return for unused qualified business credits under section 196 of the Internal Revenue Code.

(g) The amount of any increased benefits paid to a taxpayer under chapter 569, Oregon Laws 1995, under the provisions of chapter 796, Oregon Laws 1991, and under section 26, chapter 815, Oregon Laws 1991, that is not includable in the taxpayer’s federal taxable income under the Internal Revenue Code.

(h) The amount of any long term care insurance premiums paid or incurred by the taxpayer during the tax year if:

(A) The amount is taken into account as a deduction on the taxpayer’s federal return for the tax year; and

(B) The taxpayer claims the credit allowed under ORS 315.610 (Long term care insurance) for the tax year.

(i) Any amount taken as a deduction under section 1341 of the Internal Revenue Code in computing federal taxable income for the tax year, if the taxpayer has claimed a credit for claim of right income repayment adjustment under ORS 315.068 (Claim of right income repayment adjustments) .

(j) If the taxpayer makes a nonqualified withdrawal, as defined in ORS 178.300 (Definitions for ORS 178.300 to 178.360) , from a savings network account for higher education established under ORS 178.300 (Definitions for ORS 178.300 to 178.360) to 178.360 (Consideration of amounts in accounts for higher education expenses in benefit eligibility determinations) , the amount of the withdrawal that is attributable to contributions that were subtracted from federal taxable income under ORS 316.699 (Subtraction for contributions to savings network account for higher education or ABLE account) .

(k) If a taxpayer makes a withdrawal from a savings network account for higher education established under ORS 178.300 (Definitions for ORS 178.300 to 178.360) to 178.360 (Consideration of amounts in accounts for higher education expenses in benefit eligibility determinations) to pay expenses in connection with enrollment or attendance at an elementary or secondary school, the amount of the withdrawal that is attributable to contributions that were subtracted from federal taxable income under ORS 316.699 (Subtraction for contributions to savings network account for higher education or ABLE account) and the amount of the withdrawal that is attributable to previously untaxed earnings and gains.

(L) If the taxpayer makes a distribution from an ABLE account that is not a qualified disability expense of the designated beneficiary as provided in ORS 178.375 (Definitions for ORS 178.375, 178.380 and 178.385) and 178.380 (Establishment of qualified ABLE program) and rules adopted by the Oregon 529 Savings Board, the amount of the distribution that is attributable to contributions that were subtracted from federal taxable income under ORS 316.699 (Subtraction for contributions to savings network account for higher education or ABLE account) .

(3) Discount and gain or loss on retirement or disposition of obligations described under subsection (2)(a) of this section issued on or after January 1, 1985, shall be treated for purposes of this chapter in the same manner as under sections 1271 to 1283 and other pertinent sections of the Internal Revenue Code as if the obligations, although issued by a foreign state or a political subdivision of a foreign state, were not tax exempt under the Internal Revenue Code. [Formerly 316.067; 1985 c.345 §7; 1985 c.802 §11; 1987 c.293 §23; 1987 c.647 §13; 1991 c.457 §7b; 1991 c.823 §3; 1995 c.556 §8; 1995 c.561 §17; 1995 c.746 §59; 1995 c.816 §32; 1997 c.99 §18; 1999 c.90 §22; 1999 c.403 §1; 1999 c.746 §12; 1999 c.981 §16; 1999 c.1005 §3; 1999 c.1007 §3; 2001 c.13 §1; 2001 c.212 §1; 2001 c.509 §18; 2003 c.280 §3; 2007 c.843 §§1,2,2a; 2009 c.202 §§1,2; 2013 c.194 §3; 2015 c.1 §74; 2015 c.699 §§20,21; 2015 c.843 §§3,4; 2016 c.91 §§8,9; 2018 c.57 §2; 2021 c.1 §131]

Source: Section 316.680 — Modification of taxable income , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 319.280 — OR Code / Title 29 / Chapter 319 / Section 319.280
319.280 Refunds generally
Status: in_force

(1) Any person who has paid any tax on motor vehicle fuel levied or directed to be paid by ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) either directly by the collection of the tax by the vendor from the consumer, or indirectly by adding the amount of the tax to the price of the fuel and paid by the consumer, shall be reimbursed and repaid the amount of such tax paid, except as provided in ORS 319.290 (Limitation on applications for refunds) to 319.330 (Refunds to purchasers of fuel for aircraft) , if such person has:

(a) Purchased and used such fuel for the purpose of operating or propelling a stationary gas engine, a tractor or a motor boat, if the motor boat is used for commercial purposes at any time during the period for which the refund is claimed;

(b) Purchased and used such fuel for cleaning or dyeing or other commercial use, except when used in motor vehicles operated upon any highway;

(c) Purchased and exported such fuel from this state, in containers other than fuel supply tanks of motor vehicles, provided that the person:

(A) Exports the motor vehicle fuel from this state to another state, territory or country, not including a federally recognized Indian reservation located wholly or partially within the borders of this state, where the motor vehicle fuel is unloaded; and

(B) Has a valid motor vehicle fuel dealer’s license or its equivalent issued by the state, territory or country to which the fuel is exported and where it is unloaded;

(d) Purchased and exported such fuel in the fuel supply tank of a motor vehicle and has used such fuel to operate the vehicle upon the highways of another state, if the user has paid to the other state a similar motor vehicle fuel tax on the same fuel, or has paid any other highway use tax the rate for which is increased because such fuel was not purchased in, and the tax thereon paid, to such state; or

(e) Purchased and used such fuel for small engines that are not used to propel motor vehicles on highways, including but not limited to those that power lawn mowers, leaf blowers, chain saws and similar implements.

(2) When a motor vehicle with auxiliary equipment uses fuel and there is no auxiliary motor for such equipment or separate tank for such a motor, a refund may be claimed and allowed as provided by subsection (4) of this section, except as otherwise provided by this subsection, without the necessity of furnishing proof of the amount of fuel used in the operation of the auxiliary equipment. The person claiming the refund may present to the Department of Transportation a statement of the claim and be allowed a refund as follows:

(a) For fuel used in pumping aircraft fuel, motor vehicle fuel, fuel or heating oils or other petroleum products by a power take-off unit on a delivery truck, refund shall be allowed claimant for tax paid on fuel purchased at the rate of three-fourths of one gallon for each 1,000 gallons of petroleum products delivered.

(b) For fuel used in operating a power take-off unit on a cement mixer truck or on a garbage truck, claimant shall be allowed a refund of 25 percent of the tax paid on all fuel used in such a truck.

(3) When a person purchases and uses motor vehicle fuel in a vehicle equipped with a power take-off unit, a refund may be claimed for fuel used to operate the power take-off unit provided the vehicle is equipped with a metering device approved by the department and designed to operate only while the vehicle is stationary and the parking brake is engaged; the quantity of fuel measured by the metering device shall be presumed to be the quantity of fuel consumed by the operation of the power take-off unit.

(4) Before any such refund may be granted, the person claiming such refund must present to the department a statement, accompanied by the original invoices, or reasonable facsimiles approved by the department, showing such purchases; provided that in lieu of original invoices or facsimiles, refunds submitted under subsection (1)(d) of this section shall be accompanied by information showing source of the fuel used and evidence of payment of tax to the state in which the fuel was used. The statement shall be made over the signature of the claimant, and shall state the total amount of such fuel for which the claimant is entitled to be reimbursed under subsection (1) of this section. The department upon the presentation of the statement and invoices or facsimiles, or other required documents, shall cause to be repaid to the claimant from the taxes collected on motor vehicle fuel such taxes so paid by the claimant. [Amended by 1959 c.186 §3; 1963 c.257 §2; 1969 c.465 §1; 1971 c.163 §1; 1973 c.135 §1; 1985 c.152 §1; 1997 c.364 §1; 2001 c.820 §4; 2003 c.56 §2; 2013 c.781 §19; 2019 c.428 §5]

Source: Section 319.280 — Refunds generally , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 319.660 — OR Code / Title 29 / Chapter 319 / Section 319.660
319.660 Removal of emblem
Status: in_force

Any person whose license has been revoked or canceled pursuant to ORS 319.630 (Revocation of license) or 319.640 (Cancellation of license on request of user) , or who is required by ORS 319.650 (Notifying department upon ceasing to use fuel in connection with motor vehicle) to notify the Department of Transportation that such person has ceased using fuel within this state in connection with a motor vehicle, immediately shall remove from the motor vehicle on which it is displayed and shall destroy or, if the department so requests, shall return to the department each emblem issued to such person under ORS 319.600 (Display of emblem) or the emblem issued with respect to the motor vehicle in connection with which such person has ceased using fuel within this state, as the case may be.

Source: Section 319.660 — Removal of emblem , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 323.510 — OR Code / Title 29 / Chapter 323 / Section 323.510
323.510 Dates for payment of tax
Status: in_force

(1) Except as otherwise provided in ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) , the tax imposed by ORS 323.505 (Tax imposed on distribution) and 323.565 (Exemption for sales to common carriers engaged in interstate or foreign passenger service) shall be paid by each distributor and each common carrier or authorized person specified in ORS 323.565 (Exemption for sales to common carriers engaged in interstate or foreign passenger service) to the Department of Revenue on or before the last day of January, April, July and October of each year for the preceding calendar quarter.

(2) With each quarterly payment, the taxpayer shall submit a return to the department, in such form and containing such information as the department shall prescribe.

(3) The tax, penalties and interest imposed by ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) shall be a personal debt, from the time liability is incurred, owed by the taxpayer to the State of Oregon until paid.

(4) The returns required of distributors and common carriers or authorized persons specified in ORS 323.565 (Exemption for sales to common carriers engaged in interstate or foreign passenger service) under this section shall be filed by the distributors, common carriers or authorized persons regardless of whether any tax is owed by them.

(5) Intentionally left blank —Ed.

(a) The department for good cause may extend the time for making any return under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) . The extension may be granted at any time if a written request is filed with the department within or prior to the period for which the extension may be granted. The department may not grant an extension of more than one month.

(b) When the time for filing a return is extended at the request of a taxpayer, interest shall be added at the rate established under ORS 305.220 (Interest on deficiency, delinquency or refunds) from the time the return was originally required to be filed to the time of payment. [1985 c.816 §17; 2003 c.46 §49; 2003 c.804 §33; 2017 c.278 §19]

Source: Section 323.510 — Dates for payment of tax; returns; extension; interest , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 316.778 — OR Code / Title 29 / Chapter 316 / Section 316.778
316.778 Small city business development exemption
Status: in_force

(1) For each tax year in which a business firm receives an annual certification under ORS 285C.506 (Annual certification of facility) , the income of the taxpayer apportionable to the certified facility of the business firm shall be exempt from tax under this chapter.

(2) The income of a resident taxpayer that is exempt under this section shall be determined by:

(a) Multiplying the federal taxable income of the taxpayer by the ratio of the taxpayer’s federal adjusted gross income derived from the business firm over the taxpayer’s federal adjusted gross income; and

(b) Multiplying the amount determined under paragraph (a) of this subsection by the ratio of the business firm’s income derived from the firm’s activities at the certified facility over the business firm’s income from all business activities.

(3) The income of a nonresident or part-year resident taxpayer that is exempt under this section shall be determined by:

(a) Multiplying the Oregon-sourced federal taxable income of the taxpayer by the ratio of the taxpayer’s federal adjusted gross income derived from the business firm over the taxpayer’s federal adjusted gross income; and

(b) Multiplying the amount determined under paragraph (a) of this subsection by the ratio of the business firm’s income derived from the firm’s activities at the certified facility over the business firm’s income from all business activities.

(4) The Department of Revenue shall by rule prescribe a method by which a business firm determines the extent to which the firm’s income is derived from the firm’s activities at the certified facility.

(5) Intentionally left blank —Ed.

(a) A partnership or S corporation shall report the information necessary to compute exempt income under this section to the firm’s owners within 30 days following the issuance of the annual certification to the partnership or S corporation under ORS 285C.506 (Annual certification of facility) .

(b) The department may permit extensions of time for reporting the information required under this subsection.

(6) As used in this section:

(a) “Business firm” has the meaning given that term in ORS 285C.500 (Definitions for ORS 285C.500 to 285C.506) .

(b) “Certified facility” means a facility, as defined in ORS 285C.500 (Definitions for ORS 285C.500 to 285C.506) , for which an annual certification under ORS 285C.506 (Annual certification of facility) has been issued. [2001 c.944 §6]

Source: Section 316.778 — Small city business development exemption; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 316.087 — OR Code / Title 29 / Chapter 316 / Section 316.087
316.087 Credit for the elderly or permanently and totally disabled
Status: in_force

(1) A resident individual shall be allowed a credit against the tax otherwise due under this chapter in an amount equal to 40 percent of the credit for the elderly or the permanently and totally disabled allowable pursuant to section 22 of the Internal Revenue Code, notwithstanding the limitation imposed by section 26 of the Internal Revenue Code.

(2) A nonresident individual shall be allowed the credit computed in the same manner and subject to the same limitations as the credit allowed a resident by subsection (1) of this section. 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) .

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

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

(5) No credit shall be allowed under this section for the taxable year if the taxpayer claims the credit allowed under ORS 316.157 (Credit for retirement income) . [1969 c.493 §18; 1971 c.736 §2; 1977 c.872 §4; 1979 c.691 §5; 1983 c.684 §12; 1985 c.802 §5; 1987 c.293 §14; 1987 c.545 §1; 1989 c.625 §8; 1991 c.457 §3; 1991 c.823 §2; 1993 c.726 §29; 1997 c.839 §9; 1999 c.90 §10; 2001 c.660 §37]

Note: Section 40, chapter 913, Oregon Laws 2009, provides:

Sec. 40. A credit may not be claimed under ORS 316.087 (Credit for the elderly or permanently and totally disabled) for tax years beginning on or after January 1, 2016. [2009 c.913 §40]

Source: Section 316.087 — Credit for the elderly or permanently and totally disabled , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 319.790 — OR Code / Title 29 / Chapter 319 / Section 319.790
319.790 Petition for reassessment
Status: in_force

(1) Any user or seller against whom an assessment is made under ORS 319.760 (Assessment of deficiency) and 319.780 (Assessing tax and penalty upon failure to make report) may petition for a reassessment within 30 days after service of notice of the assessment. If a petition is not filed within the 30-day period, the amount of the assessment becomes conclusive.

(2) If a petition for reassessment is filed within the 30-day period the Department of Transportation shall reconsider the assessment and, if requested in the petition, shall grant the user or seller an oral hearing and give the user or seller 10 days’ notice of the time and place thereof. The department may continue the hearing from time to time. The department shall serve on the petitioner notice of its finding upon reassessment. If the finding is that a tax or penalty is delinquent, the petitioner shall pay to the department, within 30 days after notice is served, all the tax or penalty found to be delinquent.

(3) Notice required by this section shall be served in the manner prescribed by ORS 319.760 (Assessment of deficiency) (3). [Amended by 1959 c.188 §28]

Source: Section 319.790 — Petition for reassessment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 319.520 — OR Code / Title 29 / Chapter 319 / Section 319.520
319.520 Definitions for ORS 319.510 to 319.880
Status: in_force

As used in ORS 319.510 (Short title) to 319.880 (Disposition of moneys) , unless the context clearly indicates a different meaning:

(1) “Cardlock card” means a fuel card:

(a) Capable of generating an electronic invoice or electronic statement that includes the information required by ORS 319.671 (When invoices required) and the applicable fuel tax amount;

(b) Issued for a specific vehicle, a specific piece of equipment or a group of equipment;

(c) That includes the qualifying information, as designated by the Department of Transportation by rule, that is printed on the electronic invoice or electronic statement;

(d) That allows the tax status of the cardlock card to be indicated on the electronic invoice or electronic statement and includes state tax as a separate item on the invoice or statement; and

(e) That allows a cardlock card issuer to generate a statement recording, by fuel type, gallons of fuel purchased for domestic and foreign customers each month.

(2) “Combined weight” means the total empty weight of all vehicles in a combination plus the total weight of the load carried on that combination of vehicles.

(3) “Delinquent” means having failed to pay a tax or penalty within the time provided by law.

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

(5) “Domestic customer” means a customer making a purchase at a nonretail facility owned by the cardlock card issuer.

(6) “Foreign customer” means a customer making a purchase at a nonretail facility owned by a seller other than the cardlock card issuer.

(7) “Fuel” means any combustible gas, liquid or material of a kind used for the generation of power to propel a motor vehicle on the highways except motor vehicle fuel as defined in ORS 319.010 (Definitions for ORS 319.010 to 319.430) .

(8) “Highway” means every way, thoroughfare and place, of whatever nature, open to the use of the public for the purpose of vehicular travel.

(9) “Light weight” means the weight of a vehicle when fully equipped for moving over the highway.

(10) “Liquefied petroleum gas” includes propane, pentane and any mixture of propane and pentane.

(11) “Motor vehicle” means every self-propelled vehicle operated on the highway, except an implement of husbandry used in agricultural operations and only incidentally operated or moved upon the highway.

(12) “Nonretail facility” means:

(a) An unattended facility accessible only by cardlock card and not associated with a retail facility; or

(b) An unattended portion of a retail facility separate from the retail operations and accessible only by cardlock card.

(13) “Person” means any individual, firm, copartnership, joint venture, association, corporation, trust, receiver or any group or combination acting as a unit.

(14) “Seller” means:

(a) A person that sells fuel to a user; or

(b) If the fuel is dispensed at a nonretail facility, the person that owns the user’s accounts and bills the user for fuel purchased at a nonretail facility.

(15) “To sell fuel for use in a motor vehicle” means to dispense or place fuel for a price into a receptacle on a motor vehicle, from which receptacle the fuel is supplied to propel the motor vehicle.

(16) “To use fuel in a motor vehicle” means to receive into any receptacle on a motor vehicle, fuel to be consumed in propelling the motor vehicle on the highways of this state; and, if the fuel is received into the receptacle outside the taxing jurisdiction of the state, “to use fuel in a motor vehicle” means to consume in propelling the motor vehicle on the highways of this state. [Amended by 1955 c.287 §21; 1959 c.188 §1; 1977 c.429 §1; 1981 c.703 §1; 1989 c.992 §24a; 1991 c.284 §5; 1993 c.741 §32; 2003 c.99 §1; 2008 c.44 §1; 2023 c.400 §4]

Source: Section 319.520 — Definitions for ORS 319.510 to 319.880 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 305.425 — OR Code / Title 29 / Chapter 305 / Section 305.425
305.425 Proceedings to be without jury and de novo
Status: in_force

(1) All proceedings before the judge or a magistrate of the tax court shall be original, independent proceedings and shall be tried without a jury and de novo.

(2) If a statute provides for an appeal to or a review by the court of an order, act, omission or determination of the Department of Revenue, a local government in its administration of a tax described in ORS 305.410 (Authority of court in tax cases within its jurisdiction) (3), a property value appeals board or of any other administrative agency, the proceeding shall be an original proceeding in the nature of a suit in equity to set aside such order or determination or correct the act or omission. The time within which the statute provides that the proceeding shall be brought is a period of limitations and is not jurisdictional.

(3) All hearings and proceedings before the tax court judge shall be in accordance with the rules of practice and procedure promulgated by the court, which shall conform, as far as practical to the rules of equity practice and procedure in this state. [1961 c.533 §16; 1965 c.6 §3; 1967 c.78 §9; 1973 c.484 §7; 1977 c.870 §29; 1981 s.s. c.1 §23; 1995 c.650 §19; 1997 c.541 §60; 2023 c.29 §4; 2023 c.313 §3]

Note: The amendments to 305.425 (Proceedings to be without jury and de novo) by section 4, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, including amendments by section 3, chapter 313, Oregon Laws 2023, is set forth for the user’s convenience.

305.425 (Proceedings to be without jury and de novo) . (1) All proceedings before the judge or a magistrate of the tax court shall be original, independent proceedings and shall be tried without a jury and de novo.

(2) If a statute provides for an appeal to or a review by the court of an order, act, omission or determination of the Department of Revenue, a local government in its administration of a tax described in ORS 305.410 (Authority of court in tax cases within its jurisdiction) (3), a board of property tax appeals or of any other administrative agency, the proceeding shall be an original proceeding in the nature of a suit in equity to set aside such order or determination or correct the act or omission. The time within which the statute provides that the proceeding shall be brought is a period of limitations and is not jurisdictional.

(3) All hearings and proceedings before the tax court judge shall be in accordance with the rules of practice and procedure promulgated by the court, which shall conform, as far as practical to the rules of equity practice and procedure in this state.

Source: Section 305.425 — Proceedings to be without jury and de novo; issues reviewable; rules of procedure , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308.462 — OR Code / Title 29 / Chapter 308 / Section 308.462
308.462 Qualifications for limited assessment
Status: in_force

To qualify for the limited assessment provided by ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) , the owner shall:

(1) Prior to commencement of rehabilitation improvements, secure from the governing body or its duly authorized agent, verification of noncompliance with code as described in ORS 308.450 (Definitions for ORS 308.450 to 308.481) (3)(b);

(2) File an agreement with the governing body, where required by the governing body, between the owner and the governing body to negotiate rental rates to be charged for the rehabilitated rental units during the period of the limited assessment;

(3) Prior to commencement of rehabilitation improvements, file an application for limited assessment with the governing body that contains any information the governing body deems necessary to determine whether the property qualifies for limited assessment; and

(4) Complete rehabilitation improvements within two years of approval of the application for limited assessment filed under this section. [1975 c.696 §5; 1977 c.472 §3; 1989 c.1051 §10; 2005 c.94 §51; 2007 c.469 §2]

Source: Section 308.462 — Qualifications for limited assessment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 319.640 — OR Code / Title 29 / Chapter 319 / Section 319.640
319.640 Cancellation of license on request of user
Status: in_force

If any person to whom a license has been issued pursuant to ORS 319.550 (User’s license required to use fuel) to 319.600 (Display of emblem) ceases using fuel within this state for a period of six months, the person shall immediately request in writing that the Department of Transportation cancel the license. On receipt of the request the department shall cancel the license.

Source: Section 319.640 — Cancellation of license on request of user , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 315.126 — OR Code / Title 29 / Chapter 315 / Section 315.126
315.126 Certification of eligibility from State Forestry Department
Status: in_force

(1) In order to obtain certification of eligibility from the State Forestry Department for a tax credit allowed under ORS 315.124 (Small forestland owner using standard practice harvest restrictions) , a small forestland owner must:

(a) File, as provided in ORS 527.670 (Commencement of operations) , a notification of operation with the State Forester for an operating area that includes the forest conservation area for which the small forestland owner seeks a credit under ORS 315.124 (Small forestland owner using standard practice harvest restrictions) ;

(b) Indicate in the notification of operation that the small forestland owner intends to use the standard practice harvest restrictions in lieu of the small forest owner minimum option;

(c) Submit to the department an application for certification under this section; and

(d) Provide documentation of stumpage values and costs of appraisal to the department after filing the notification of operation and within three months after the timber harvest has been completed.

(2) The State Forestry Department shall timely provide written certification to taxpayers that are eligible to claim the credit under ORS 315.124 (Small forestland owner using standard practice harvest restrictions) .

(3) A small forestland owner that receives certification under this section must:

(a) Sign and record in the deed records for the county where the eligible forest conservation area is located an irrevocable deed restriction prohibiting the owner and the owner’s successors in interest from conducting a harvest or otherwise removing trees within the forest conservation area for which a credit has been claimed. The deed restriction shall allow for incidental tree removal and for tree removal for public safety purposes. The deed restriction shall specify the amount of the credit and the expiration date of the harvest restriction on the forest conservation area. The State Forestry Department shall provide the small forestland owner with appropriate documentation for this purpose.

(b) Maintain the written documentation of the amount certified for tax credit under this section, and the amount of credit claimed, in its records as long as any tax return remains open for years in which the credit has been claimed, and provide the written documentation to the Department of Revenue upon request.

(c) Provide documentation of all costs claimed as part of the credit, including costs of appraisal and costs to file and record the deed restriction required under this section.

(d) Notify any immediate successor owner of the forest conservation area of the terms of the credit and the potential obligation of successor owners to repay the amount of credit allowed upon violation of the applicable harvest restrictions as described in ORS 315.130 (Revocation upon timber harvest or removal of harvest restriction) .

(4) The State Forestry Department shall:

(a) Maintain in the department reporting and notice system operated under ORS 527.786 (Definitions) to 527.793 (Failure to send notice) records of harvest restrictions applicable to certifications issued under this section.

(b) Provide information to the Department of Revenue about all certifications issued under this section, if required by the Department of Revenue under ORS 315.058 (Agency to provide tax credit approval information to Department of Revenue) . [2022 c.34 §3]

Source: Section 315.126 — Certification of eligibility from State Forestry Department; notice of operation; irrevocable deed restriction; department to maintain records , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 309.203 — OR Code / Title 29 / Chapter 309 / Section 309.203
309.203 Real market value standard
Status: repealed

(1) On or before June 15 of each year, the Department of Revenue shall give specific written recommendations or orders to the county assessor as to the actions which, in the department’s judgment, should be taken by the assessor in order to achieve compliance with the real market value standard required under ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) in the forthcoming assessment roll. Copies shall be sent to the county governing body for their information. On or before July 15 following, the county assessor shall act upon the recommendations or orders of the department, or notify the department in writing, of any objections to the department’s recommendations or orders.

(2) After May 1, but prior to September 1, the department shall examine the certified ratio study prepared by each county assessor under ORS 309.200 (Assessor to collect sales data and prepare ratio study) and studies prepared by the department, to determine if the value of all locally assessed taxable properties complies with the real market value requirements of ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) . The assessor and the department shall cooperate with each other to keep the department informed as to the assessor’s needs and as to the status of the current assessment work. If, in the judgment of the department, the attainment of the real market value standard required under ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) is in jeopardy, the department shall notify the assessor in writing of the determination and the factors giving rise to it, with the statement that if unfulfilled statutory duties specified by the department are not met, the department shall take action pursuant to this section. A copy of such notice shall be sent to the county governing body, for its information. On or before September 1, the department shall issue a written order to the assessor to adjust the classes of property on the assessment roll:

(a) If the department finds that the ratio of all taxable properties deviates more than five percent from the real market value level required by ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) , the department shall order an adjustment to the real market values that will result in compliance with ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) . The assessor shall apply the adjustment to real market values on the assessment roll and compute corrected assessed values if necessary. A tolerance of five percent from 100 percent may be presumed by the department to meet the requirements of ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) . Notwithstanding satisfactory compliance with the provisions of paragraph (b) of this subsection, the department shall take any action necessary to achieve the real market value level required by ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) .

(b) If the department finds that the real market value for any class of property provided for under ORS 308.215 (Contents of assessment roll) deviates more than 10 percent from 100 percent of real market value for the class, the department shall order a change of values to bring the class to 100 percent of real market value. The order may be made applicable to the class throughout the county or to the class in specific areas of the county and may take into account variations caused by appraisals being made in different years.

(c) If the department’s order results in a valuation increase, the increase may be appealed in the manner provided by ORS 309.100 (Petitions for reduction of property value) .

(3) If the department orders an adjustment to the real market values of property under subsection (2) of this section, the department shall immediately give notice to the assessor, showing why the adjustment is ordered. [Formerly 309.035; 2001 c.509 §1]

309.215 [1975 c.753 §9; 1979 c.241 §46; repealed 1981 c.804 §112]

Source: Section 309.203 — Real market value standard; compliance; recommendations or orders by department; examination of ratio study; action if standard in jeopardy , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 311.804 — OR Code / Title 29 / Chapter 311 / Section 311.804
311.804 Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands
Status: in_force

(1) If taxes are levied or assessed upon lands that are a portion of the assets of the Common School Fund while held under certificate or contract of sale and the certificate or contract is canceled by the Department of State Lands, such taxes or assessments shall become void upon receipt of written notice from the Director of the Department of State Lands of cancellation of the certificate or contract of sale. Officials having charge of the records of taxes and assessments on lands included in certificates or contracts of sale so canceled shall note on their records the word “invalidated,” and the date of cancellation.

(2) This section does not apply to irrigation or drainage districts’ tax liens if the irrigation or drainage districts were organized prior to the inception of the department’s lien. [Formerly 311.720]

Source: Section 311.804 — Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 307.107 — OR Code / Title 29 / Chapter 307 / Section 307.107
307.107 Property used for natural gas pipeline extension project
Status: in_force

(1) Property used for a natural gas pipeline extension project is exempt from ad valorem property taxation if:

(a) The project receives or has received moneys from the Oregon Unified International Trade Fund to pay any portion of the project;

(b) The length of the pipeline, including additions or improvements, does not exceed 115 miles; and

(c) The owner of the property is a local government, as defined in ORS 174.116 (“Local government” and “local service district” defined) .

(2) The exemption under this section applies to all property used for the project, real and personal, tangible and intangible.

(3) Notwithstanding ORS 307.110 (Public property leased or rented by taxable owner) or 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) or any other provision of state law, property that is exempt under this section is not disqualified from exemption if a person other than the owner:

(a) Holds a lease, sublease or other interest in the exempt property; or

(b) Holds, manages or uses any portion of the project. [2007 c.678 §1]

Note: 307.107 (Property used for natural gas pipeline extension project) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 307.107 — Property used for natural gas pipeline extension project , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 316.462 — OR Code / Title 29 / Chapter 316 / Section 316.462
316.462 Change of election
Status: in_force

Any election expressly authorized by this chapter may be changed on such terms and conditions as the Department of Revenue may prescribe by regulation. [1969 c.493 §67]

Source: Section 316.462 — Change of election , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 315.113 — OR Code / Title 29 / Chapter 315 / Section 315.113
315.113 Voluntary removal of riparian land from farm production
Status: in_force

(1) As used in this section:

(a) “Crop” means the total yearly production of an agricultural commodity, not including livestock, that is harvested from a specified area.

(b) “Riparian land” means land in this state that:

(A) Borders both a river, stream or other natural watercourse and land that is in farm production; and

(B) Does not exceed a width of 35 feet between the land that is in farm production and the bank of the river, stream or other natural watercourse.

(c) “Share-rent agreement” means an agreement in which the person who engages in farming operations and the person who owns the land where the farming operations are conducted share the crop grown on that land or the profits from that crop.

(2) A taxpayer may claim a credit against the taxes otherwise due under ORS chapter 316, 317 or 318 for 75 percent of the market value of crops forgone when riparian land is voluntarily taken out of farm production.

(3) A credit under this section may be claimed only if:

(a) The taxpayer owns the riparian land that is the basis of the credit;

(b) The taxpayer is actively engaged in farming operations on land adjacent to the riparian land;

(c) The riparian land was in farm production for the previous tax year or a credit under this section was claimed during the previous tax year;

(d) The conservation practices employed on the riparian land are consistent with the agricultural water quality management plan administered by the State Department of Agriculture in the applicable river basin management area; and

(e) The decision to remove the riparian land from farm production was a voluntary decision and not the result of a federal, state or local law or government decision requiring the riparian land to be taken out of farm production. For purposes of this paragraph, action taken by a taxpayer under an agricultural water quality management plan administered by the State Department of Agriculture is not the result of a government decision requiring the land to be taken out of farm production.

(4) Intentionally left blank —Ed.

(a) The amount of the credit shall be calculated by multiplying the market value per acre of the forgone crop by the acreage of the riparian land that is not in farm production and multiplying that product by 75 percent.

(b) For the first tax year for which a credit is claimed under this section, the forgone crop for which a value is determined under this section shall be the crop grown on the land in the previous tax year.

(c) For a tax year following the first tax year for which a credit is claimed under this section, the forgone crop for which a value is determined under this section shall be the crop for which the value was determined for the previous tax year.

(d) If a taxpayer does not claim a credit under this section for a tax year, any credit claimed in a subsequent tax year shall be treated as the first tax year for which a credit is claimed under this section.

(5) Notwithstanding subsection (3)(a) and (b) of this section, if the riparian land that is the basis of a credit under this section is adjacent to land that is in farm production under a share-rent agreement, the taxpayer that is engaged in farming operations and the taxpayer that is the landowner may each claim a credit under this section. The amount of the credit shall be allocated to each taxpayer in the proportion that the share-rent agreement allocates crop proceeds to each of those taxpayers. The total amount of credit allowed to both taxpayers under this subsection may not exceed the amount of the credit otherwise allowable under this section if the farming operations were not subject to a share-rent agreement.

(6) Notwithstanding subsections (3)(a) and (5) of this section, if the taxpayer is actively engaged in farming operations and pays the landowner in cash, the taxpayer may claim all of the credit available under this section.

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

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

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

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

(10) If a taxpayer that has claimed a credit under this section places the riparian land for which the credit is claimed back in farm production, the taxpayer may not claim a credit under this section for five tax years following the year the riparian land was placed back in farm production.

(11) The Department of Revenue may adopt rules prescribing procedures for identifying forgone crops and for establishing the market value of forgone crops. [2001 c.912 §3; 2003 c.46 §32]

Note: Section 6, chapter 913, Oregon Laws 2009, provides:

Sec. 6. Except as provided in ORS 315.113 (Voluntary removal of riparian land from farm production) (8), a credit may not be claimed under ORS 315.113 (Voluntary removal of riparian land from farm production) for tax years beginning on or after January 1, 2012. [2009 c.913 §6]

Source: Section 315.113 — Voluntary removal of riparian land from farm production; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 319.320 — OR Code / Title 29 / Chapter 319 / Section 319.320
319.320 Refund of tax on fuel used in operation of vehicles over certain roads or private property
Status: in_force

(1) Upon compliance with subsection (2) or (3) of this section the Department of Transportation shall refund, in the manner provided in subsection (2) or (3) of this section, the tax on motor vehicle fuel that is used in the operation of a motor vehicle:

(a) By any person on any road, thoroughfare or property in private ownership.

(b) By any person on any road, thoroughfare or property, other than a state highway, county road or city street, for the removal of forest products, as defined in ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) , or the products of such forest products converted to a form other than logs at or near the harvesting site, or for the construction or maintenance of the road, thoroughfare or property, pursuant to a written agreement or permit authorizing the use, construction or maintenance of the road, thoroughfare or property, with or by:

(A) An agency of the United States;

(B) The State Board of Forestry;

(C) The State Forester; or

(D) A licensee of an agency named in subparagraph (A), (B) or (C) of this paragraph.

(c) By an agency of the United States or of this state or of any county, city or port of this state on any road, thoroughfare or property, other than a state highway, county road or city street.

(d) By any person on any county road for the removal of forest products, as defined in ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) , or the products of such forest products converted to a form other than logs at or near the harvesting site, if:

(A) The use of the county road is pursuant to a written agreement entered into with, or to a permit issued by, the State Board of Forestry, the State Forester or an agency of the United States, authorizing such person to use such road and requiring such person to pay for or to perform the construction or maintenance of the county road;

(B) The board, officer or agency that entered into the agreement or granted the permit, by contract with the county court or board of county commissioners, has assumed the responsibility for the construction or maintenance of such county road; and

(C) Copies of the agreements or permits required by subparagraphs (A) and (B) of this paragraph are filed with the department.

(2) Except for a farmer subject to subsection (3) of this section, the person or agency, as the case may be, who has paid any tax on such motor vehicle fuels levied or directed to be paid, as provided by ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) , is entitled to claim a refund of the tax so paid on such fuels or for the proportionate part of tax paid on fuels used in the operation of such vehicles, when part of the operations are over such roads, thoroughfares or property. The proportionate part shall be based upon the number of miles traveled by any such vehicle over such roads, thoroughfares or property as compared to the total number of miles traveled by such vehicle. To be eligible to claim such refund the person or agency, as the case may be, shall first establish and maintain a complete record of the operations, miles traveled, gallons of fuel used and other information, in such form and in such detail as the department may prescribe and require, the source of supply of all fuels purchased or used, and the particular vehicles or equipment in which used. Whenever any such claim is received and approved by the department, it shall cause the refund of tax to be paid to the claimant in like manner as provided for paying of other refund claims.

(3) A farmer who has paid any tax on motor vehicle fuels levied or directed to be paid, as provided in ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) , is entitled to claim a refund of the tax paid on such fuels used in farming operations in the operation of any motor vehicle on any road, thoroughfare or property in private ownership. To be eligible to claim such refund a farmer shall maintain in such form and in such detail as the department may prescribe and require, a record, supported by purchase invoices, of all such motor vehicle fuel purchased (including fuel purchased to operate any motor vehicle on the highway) and, for each and every motor vehicle operated on the highway, a record of all fuel used and of all miles traveled on the highway. Whenever any such claim is received and approved by the department, it shall cause the refund of tax to be paid to the claimant in like manner as provided for paying of other refund claims.

(4) As used in subsections (2) and (3) of this section, “farmer” includes any person who manages or conducts a farm for the production of livestock or crops but does not include a person who manages or conducts a farm for the production of forest products, as defined in ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) , or the products of such forest products converted to a form other than logs at or near the harvesting site, or of forest trees unless the production of such forest products or forest trees is only incidental to the primary purpose of the farming operation. [Amended by 1961 c.368 §1; 1965 c.64 §1; 1965 c.425 §2; 1967 c.367 §2; 1979 c.344 §6]

Source: Section 319.320 — Refund of tax on fuel used in operation of vehicles over certain roads or private property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 310.155 — OR Code / Title 29 / Chapter 310 / Section 310.155
310.155 Public school system limit
Status: in_force

(1) For purposes of ORS 310.150 (Segregation into categories) , taxes are levied or imposed to fund the public school system if the taxes will be used exclusively for educational services, including support services, provided by any unit of government, at any level from prekindergarten through post-graduate training.

(2) As used in this section:

(a) Intentionally left blank —Ed.

(A) “Educational services” includes:

(i) Establishment and maintenance of preschools, kindergartens, elementary schools, high schools, community colleges and the public universities listed in ORS 352.002 (Public universities) .

(ii) Establishment and maintenance of career schools, adult education programs, evening school programs and schools or facilities for persons with physical, mental or emotional disabilities.

(B) “Educational services” does not include community recreation programs, civic activities, public libraries, programs for custody or care of children or community welfare activities if those programs or activities are provided to the general public and not for the benefit of students or other participants in the programs and activities described in subparagraph (A) of this paragraph.

(b) “Support services” includes clerical, administrative, professional and managerial services, property maintenance, transportation, counseling, training and other services customarily performed in connection with the delivery of educational services. [1991 c.459 §214; 1995 c.343 §27; 1997 c.541 §264; 2007 c.70 §76; 2011 c.637 §101; 2015 c.368 §1]

Source: Section 310.155 — Public school system limit; definitions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 316.818 — OR Code / Title 29 / Chapter 316 / Section 316.818
316.818 Proof of expenses
Status: in_force

The modification to federal taxable income by ORS 316.812 (Certain traveling expenses) shall be substantiated by any proof required by the Department of Revenue by rule. The requirement for substantiation may be waived partially, conditionally or absolutely, as provided under ORS 315.063 (Waiver of substantiation by Department of Revenue) . [Formerly 316.059; 1995 c.54 §13]

Source: Section 316.818 — Proof of expenses , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 319.270 — OR Code / Title 29 / Chapter 319 / Section 319.270
319.270 Exemption of fuel sold or distributed to dealers
Status: in_force

(1) Notwithstanding ORS 319.020 (Monthly statement by dealer) , if the first sale, use or distribution of motor vehicle fuel or aircraft fuel is from one licensed dealer to another licensed dealer, the selling or distributing dealer is not required to pay the license tax imposed by ORS 319.020 (Monthly statement by dealer) . When the purchasing or receiving dealer first sells, uses or distributes the fuel, that dealer shall pay the license tax regardless of whether the sale, use or distribution is to another licensed dealer.

(2) A dealer who renders monthly statements to the Department of Transportation as required by ORS 319.020 (Monthly statement by dealer) and 319.190 (Monthly statement of dealer) shall show separately the number of gallons of motor vehicle fuel sold or delivered to dealers. [Amended by 1987 c.610 §13]

Source: Section 319.270 — Exemption of fuel sold or distributed to dealers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 311.814 — OR Code / Title 29 / Chapter 311 / Section 311.814
311.814 Appeal of large amounts of value
Status: in_force

(1) Whenever any property value or claim for exemption or cancellation of a property tax assessment is appealed to the Oregon Tax Court after taxes on the property have been imposed, the Department of Revenue shall notify the county treasurer of the appeal not later than the following October 15, if the appeal is not finally resolved before the end of the tax year to which the appeal relates and the dollar difference between the total value asserted by the taxpayer and the total value asserted by the opposing party exceeds one-fourth of one percent (0.0025) of the total assessed value in the county, or if the appeal relates to 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) , and the value of such property asserted by the opposing party and attributable to the county exceeds one-fourth of one percent (0.0025) of the total assessed value in the county. After notification, the county treasurer shall set aside, if so ordered by the county governing body, from taxes collected in the current tax year, an interest bearing reserve account as provided in this section.

(2) The reserve shall consist of an amount representing that portion of taxes paid by the petitioner attributable to the amount of value in dispute for each tax year that the appeal remains unresolved. Upon termination of the controversy, the principal amount in the account necessary to pay any refund, and any interest provided for under ORS 311.812 (No interest on refunds under ORS 311.806) , shall be paid to the petitioner. Any excess remaining in the reserve after termination of the controversy and payment of a refund, if any, shall be deposited in the unsegregated tax collections account in full satisfaction of the tax due on the property.

(3) If the final resolution of the controversy results in additional taxes due on the property, the amount in the reserve account shall be deposited into the unsegregated tax collections account and shall be distributed according to the distribution percentage schedule for the current tax year prepared in accordance with ORS 311.390 (Tax and interest distribution percentage schedule) . The additional taxes shall be collected as provided in ORS 311.513 (Collection of additional taxes due upon resolution of appeal) . [1991 c.459 §265; 1993 c.270 §63; 1995 c.256 §8; 1995 c.650 §72; 1997 c.541 §§299,300; 2003 c.274 §4; 2007 c.126 §1]

Source: Section 311.814 — Appeal of large amounts of value; reserve account for refunds , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 319.650 — OR Code / Title 29 / Chapter 319 / Section 319.650
319.650 Notifying department upon ceasing to use fuel in connection with motor vehicle
Status: in_force

If any person ceases using fuel within this state in connection with a motor vehicle with respect to which an emblem has been issued pursuant to ORS 319.600 (Display of emblem) but continues using fuel within this state in connection with another motor vehicle or other motor vehicles, the person shall immediately notify the Department of Transportation.

Source: Section 319.650 — Notifying department upon ceasing to use fuel in connection with motor vehicle , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 307.818 — OR Code / Title 29 / Chapter 307 / Section 307.818
307.818 Beach access sites
Status: in_force

(1) Upon compliance with subsection (2) of this section, the portion of real property owned by a private individual or organization that is subject to an easement for public beach access shall be exempt from taxation if:

(a) The property is designated as a beach access site for free and open use by the public and the easement contains or is accompanied by a description of the property that conforms with the requirements of ORS 93.600 (Description of real property for purposes of recordation) and allows the county assessor to locate the boundaries of and otherwise identify the property;

(b) The easement and legal description are recorded in the records of the county recording officer and a copy of the recorded easement and the property description is filed in the office of the county assessor; and

(c) The beach access site is free and open to the public permanently and continually throughout the year and is of sufficient size to accommodate parking for at least three automobiles.

(2) On or before April 1 preceding the first tax year for which exemption under subsection (1) of this section is desired, the owner shall file a claim for exemption with the county assessor, except that if the property becomes qualified for the exemption after March 1 but before July 1, the claim shall be filed within 30 days after the property qualified for the exemption. [1999 c.872 §4]

Source: Section 307.818 — Beach access sites; claim procedures , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 316.029 — OR Code / Title 29 / Chapter 316 / Section 316.029
316.029 Disallowance of subtraction for amounts included in calculation of net operating loss
Status: in_force

Notwithstanding ORS 316.739 (Deferral of deduction for certain amounts deductible under federal law) , a subtraction from federal taxable income is not allowed for amounts included in the calculation of an Oregon net operating loss under ORS 316.028 (Determination of net operating loss, carryback and carryforward) . [2011 c.685 §2]

Source: Section 316.029 — Disallowance of subtraction for amounts included in calculation of net operating loss , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 320.355 — OR Code / Title 29 / Chapter 320 / Section 320.355
320.355 Computation of tax
Status: in_force

(1) Intentionally left blank —Ed.

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

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

(2) The local transient lodging tax becomes due when the occupancy of the transient lodging with respect to which the tax is imposed ends. [2018 c.34 §5; 2019 c.498 §4]

Note: 320.355 (Computation of tax) and 320.360 (Due date of returns) were added to and made a part of 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) by legislative action but were not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 320.355 — Computation of tax; total retail price; when tax due , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 314.406 — OR Code / Title 29 / Chapter 314 / Section 314.406
314.406 Penalty for promotion of abusive tax shelter
Status: in_force

(1) A penalty shall be imposed on a person who promotes a tax shelter if:

(a) The person is or would be subject to a penalty for promoting an abusive tax shelter under section 6700 of the Internal Revenue Code; and

(b) The tax shelter satisfies any of the following conditions:

(A) The tax shelter is organized in this state.

(B) The tax shelter is doing business in this state.

(C) The tax shelter derives income from sources in this state.

(D) At least one investor in the tax shelter is an Oregon personal income taxpayer or an Oregon corporate excise or income taxpayer.

(2) The amount of the penalty shall equal 100 percent of the amount of gross income derived by the person in promoting the tax shelter.

(3) A penalty imposed under this section shall be in addition to and not in lieu of any other penalty. [2007 c.568 §12]

COLLECTING DELINQUENT TAXES; LIENS; INTEREST AND ADDITIONS TO TAX; REFUNDS

Source: Section 314.406 — Penalty for promotion of abusive tax shelter , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 307.527 — OR Code / Title 29 / Chapter 307 / Section 307.527
307.527 Ordinance or resolution approving or disapproving application
Status: in_force

(1) Final action upon an application by the governing body shall be in the form of an ordinance or resolution that shall contain the owner’s name and address, a description of the housing unit, either the legal description of the property or the county assessor’s property account number, any specific conditions upon which the approval of the application is based and if only a portion of the property is approved, a description of the portion that is approved.

(2) Following approval, the governing body shall file with the county assessor and send to the applicant a copy of the ordinance or resolution approving or disapproving the application. The copy shall contain or be accompanied by a notice explaining the grounds for possible termination of the exemption prior to the end of the exemption period or thereafter, and the effects of termination. In addition, the governing body shall file with the county assessor a document listing the same information otherwise required to be in an ordinance or resolution under subsection (1) of this section, as to each application deemed approved under this section.

(3) If the application is denied, the governing body shall state in writing the reasons for denial and send the notice of denial to the applicant within 10 days after the denial. The notice shall inform the applicant of the right to appeal under ORS 307.533 (Review) .

(4) The governing body, after consultation with the county assessor, shall establish an application fee in an amount sufficient to cover the cost to be incurred by the governing body and the county assessor in administering ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) . The application fee shall be paid to the governing body at the time the application for exemption is filed. If the application is approved, the governing body shall pay the application fee to the county assessor for deposit in the county general fund, after first deducting that portion of the fee attributable to its own administrative costs in processing the application. If the application is denied, the governing body shall retain that portion of the application fee attributable to its own administrative costs and shall refund the balance to the applicant. [1989 c.803 §7; 1995 c.79 §122; 2013 c.193 §6]

Source: Section 307.527 — Ordinance or resolution approving or disapproving application; application fee , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308.628 — OR Code / Title 29 / Chapter 308 / Section 308.628
308.628 Omitted property subject to assessment
Status: in_force

(1) If the Director of the Department of Revenue determines that any real or personal property that is assessable 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) has not been assessed on the assessment roll for the year in which the roll was last certified or on the roll for any prior year that does not exceed five years prior to the year for which the last roll was certified under ORS 308.621 (When assessment complete) , the department shall give the notice prescribed in ORS 308.632 (Notice of intention to add omitted property to assessment roll) to the person or company in whose name the omitted property is to be assessed.

(2) Property shall be presumed to be omitted property subject to assessment 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) whenever the department discovers or receives credible information that:

(a) The addition of any building, structure, improvement, machinery, equipment or other asset was not reported in a statement filed under ORS 308.524 (Companies to file statements) ;

(b) The cost, as of the assessment date, of any building, structure, improvement, machinery, equipment or other asset reported in a return required by the department exceeds the cost stated in the statement filed under ORS 308.524 (Companies to file statements) ; or

(c) Any item listed in ORS 308.525 (Contents of statement) or under rules adopted to implement ORS 308.525 (Contents of statement) was underreported in the statement filed under ORS 308.524 (Companies to file statements) .

(3) ORS 308.624 (Correction of certified roll) (4) does not apply to the addition of omitted property under subsection (1) of this section. [2007 c.616 §8]

Source: Section 308.628 — Omitted property subject to assessment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 323.800 — OR Code / Title 29 / Chapter 323 / Section 323.800
323.800 Definitions for ORS 323.800 to 323.807
Status: in_force

As used in ORS 323.800 (Definitions for ORS 323.800 to 323.807) to 323.807 (Assignment of interest in qualified escrow fund to state) :

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

(2) Intentionally left blank —Ed.

(a) “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.

(b) For purposes of defining “affiliate”:

(A) The terms “owns,” “is owned” and “ownership” mean ownership of an equity interest, or the equivalent thereof, of 10 percent or more; and

(B) The term “person” means an individual, partnership, committee, association, corporation or any other organization or group of persons.

(3) “Allocable share” means Allocable Share as that term is defined in the Master Settlement Agreement.

(4) Intentionally left blank —Ed.

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

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

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

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

(b) The term “cigarette” includes “roll-your-own tobacco” (i.e., tobacco that, because of its appearance, type, packaging or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco for making cigarettes). For purposes of this paragraph, 0.09 ounces of roll-your-own tobacco shall constitute one individual cigarette.

(5) “Importer” means:

(a) Any person in the United States to whom cigarettes are shipped or consigned, if federal excise tax has not been paid on the cigarettes, and if the cigarettes are manufactured in a foreign country;

(b) Any person who removes cigarettes for sale or consumption in the United States from a customs bonded manufacturing warehouse; or

(c) Any person who smuggles or otherwise unlawfully brings cigarettes into the United States.

(6) “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) “Qualified escrow agreement” means the escrow agreement described in ORS 180.415 (Nonparticipating manufacturer certification) .

(8) “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 323.806 (Required actions by manufacturers) (1)(b)(B).

(9) “Released claims” means Released Claims as that term is defined in the Master Settlement Agreement.

(10) “Releasing parties” means Releasing Parties as that term is defined in the Master Settlement Agreement.

(11) Intentionally left blank —Ed.

(a) “Tobacco product manufacturer” means an entity that, after October 23, 1999, directly (and not exclusively through any affiliate):

(A) Manufactures cigarettes anywhere that such manufacturer intends to be sold in the United States, including cigarettes intended to be sold in the United States through an importer (except where such importer is an Original Participating Manufacturer (as that term is defined in the Master Settlement Agreement) that will be responsible for the payments under the Master Settlement Agreement with respect to such cigarettes as a result of the provisions of subsection II(mm) of the Master Settlement Agreement and that pays the taxes specified in subsection II(z) of the Master Settlement Agreement, and provided that the manufacturer of such cigarettes does not market or advertise such cigarettes in the United States);

(B) Is the first purchaser anywhere for resale in the United States of cigarettes 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) The term “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)(A), (B) or (C) of this subsection.

(12) Intentionally left blank —Ed.

(a) “Units sold” means the number of individual cigarettes 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 that are required to bear the excise tax stamp of this state or that are sold as “roll-your-own tobacco” on which excise tax is due. The Department of Revenue and the Attorney General may promulgate such rules as are necessary to ascertain the number of units sold of such tobacco product manufacturer for each year.

(b) “Units sold” does not include cigarettes neither the purchase nor the use of which the state may tax under the Constitution or statutes of the United States. [Formerly 293.533; 2005 c.22 §228; 2007 c.707 §1; 2017 c.687 §1; 2019 c.240 §1]

Note: 323.800 (Definitions for ORS 323.800 to 323.807) to 323.807 (Assignment of interest in qualified escrow fund to state) were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 323 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 323.800 — Definitions for ORS 323.800 to 323.807 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 308.479 — OR Code / Title 29 / Chapter 308 / Section 308.479
308.479 Termination of limited assessment for change of use
Status: in_force

(1) If, after a certificate of qualification has been filed with the county assessor under ORS 308.466 (Processing applications for limited assessment) , a declaration defined in ORS 100.005 (Definitions) with respect to the property is presented to the county assessor or tax collector for approval under ORS 100.110 (Approval of declaration, supplemental declaration or amendment required) or if the county assessor discovers that a portion of the rehabilitated residential property is changed to a use that is other than residential or housing:

(a) The limited assessment granted to the property or portion under ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) shall terminate immediately, without right of notice or appeal;

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

(c) Notwithstanding ORS 311.235 (Bona fide purchaser) , there shall be added to the general property tax roll for the tax year next following the presentation or discovery, to be collected and distributed in the same manner as other real property tax, an amount equal to the difference between the amount of tax levied with respect to the property or portion for the tax year for which the property or portion was granted limited assessment and the tax that would have been levied if the property or portion had not been granted limited assessment for that year for each of the years, not to exceed the last 10 years, during which the property was granted limited assessment under ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) .

(2) Subsection (1)(c) of this section shall not apply to property for which a declaration is presented to the county assessor or tax collector for approval under ORS 100.110 (Approval of declaration, supplemental declaration or amendment required) , if:

(a) The property is subject to an agreement described in ORS 308.462 (Qualifications for limited assessment) (2);

(b) Based on the most recent statement of rental rates filed under ORS 308.474 (Owner to file annual statement regarding rental property transactions if agreement filed under ORS 308.462 (2)) , the rental rates of all units are equal to or greater than 125 percent of the Section 8 fair market rent, adjusted for unit size, as established and periodically adjusted by the Secretary of Housing and Urban Development pursuant to 42 U.S.C. 1437f, as amended and in effect on October 4, 1997;

(c) The property owner files a written request with the governing body for a waiver of the provisions of subsection (1)(c) of this section between six months before and six months after the declaration is submitted to the assessor for approval under ORS 100.110 (Approval of declaration, supplemental declaration or amendment required) ; and

(d) The governing body approves the request.

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

(4) The assessment and tax rolls shall show “potential additional tax liability” for each property granted limited assessment under ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) .

(5) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [1981 c.697 §2; 1983 c.630 §1; 1987 c.158 §47; 1987 c.459 §34; 1989 c.1051 §13a; 1991 c.459 §136; 1995 c.79 §130; 1997 c.830 §3]

Source: Section 308.479 — Termination of limited assessment for change of use; additional taxes; circumstances when additional taxes not imposed , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 311.506 — OR Code / Title 29 / Chapter 311 / Section 311.506
311.506 Review of rate of interest by Legislative Assembly
Status: in_force

During each odd-numbered year regular session, the Legislative Assembly shall review the rate of interest, as specified under ORS 311.505 (Due dates) (2) that is charged and collected on property taxes that are due and unpaid. [1989 c.796 §10a; 2001 c.114 §29; 2011 c.545 §25]

Source: Section 311.506 — Review of rate of interest by Legislative Assembly , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 307.157 — OR Code / Title 29 / Chapter 307 / Section 307.157
307.157 Cemetery or crematory land acquired by eleemosynary or charitable institution
Status: repealed

[2001 c.422 §5]

Source: Section 307.157 — Cemetery or crematory land acquired by eleemosynary or charitable institution; potential additional taxes (repealed) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.404 — OR Code / Title 29 / Chapter 305 / Section 305.404
305.404 Oregon Tax Court
Status: in_force

Unless the context requires otherwise, as used in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) and other revenue and tax laws, “tax court” or “Oregon Tax Court” means the Oregon Tax Court created under ORS 305.405 (Oregon Tax Court) . In an appropriate case, “tax court” may include either the regular division or the magistrate division of the Oregon Tax Court, or both, or the judge or judges of the tax court or its magistrates or a combination. In a few instances, “tax court” may include the tax court clerk or other employees of the regular or magistrate division of the tax court. [1995 c.650 §104]

Source: Section 305.404 — Oregon Tax Court; definitions; usage , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.447 — OR Code / Title 29 / Chapter 305 / Section 305.447
305.447 Recovery by taxpayer of certain costs and expenses upon appeal of net income taxes to Supreme Court
Status: in_force

If, in an appeal under ORS 305.445 (Appeals to Supreme Court) involving taxes imposed upon or measured by net income and administered by the Department of Revenue and in which an individual taxpayer is a party, the court grants the refund claimed by the taxpayer or denies the additional assessment of taxes claimed by the department to be due from the taxpayer, the court may allow the taxpayer:

(1) Reasonable attorney fees for the appeal under ORS 305.445 (Appeals to Supreme Court) and for any prior proceeding in the matter before the tax court; and

(2) Reasonable expenses as determined by the court in addition to costs and disbursements. Expenses include accountant fees and fees for other experts incurred by the taxpayer in preparing for and conducting the appeal under this section and any prior proceeding in the matter before the tax court. [1971 c.265 §3; 1977 c.870 §31a; 1995 c.650 §26; 1997 c.99 §§37,38; 2023 c.313 §5]

Source: Section 305.447 — Recovery by taxpayer of certain costs and expenses upon appeal of net income taxes to Supreme Court , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.410 — OR Code / Title 29 / Chapter 305 / Section 305.410
305.410 Authority of court in tax cases within its jurisdiction
Status: in_force

(1) Subject only to the provisions of ORS 305.445 (Appeals to Supreme Court) relating to judicial review by the Supreme Court and to subsection (2) of this section, the tax court shall be the sole, exclusive and final judicial authority for the hearing and determination of all questions of law and fact arising under the tax laws of this state. For the purposes of this section, and except to the extent that they preclude the imposition of other taxes, the following are not tax laws of this state:

(a) ORS chapter 577 relating to Oregon Beef Council contributions.

(b) ORS 576.051 (Definitions for ORS 576.051 to 576.455) to 576.455 (Moneys of abolished commission) relating to commodity commission assessments.

(c) ORS chapter 477 relating to fire protection assessments.

(d) ORS chapters 731, 732, 733, 734, 737, 742, 743, 743A, 743B, 744, 746, 748 and 750 relating to insurance company fees and taxes.

(e) ORS chapter 473 relating to liquor taxes.

(f) ORS chapter 825 relating to motor carrier taxes.

(g) ORS chapter 319 relating to motor vehicle and aircraft fuel taxes and the road usage charges imposed under ORS 319.885 (Per-mile road usage charge) .

(h) The Oregon Vehicle Code relating to motor vehicle and motor vehicle operators’ license fees and ORS chapter 830 relating to boat licenses.

(i) ORS chapter 578 relating to Oregon Wheat Commission assessments.

(j) ORS chapter 462 relating to racing taxes.

(k) ORS chapter 657 relating to unemployment insurance taxes.

(L) ORS chapter 656 relating to workers’ compensation contributions, assessments or fees.

(m) ORS 311.420 (Dissipation, removal or destruction of value of realty subsequent to assessment or tax day) , 311.425 (Removing timber before paying taxes on timber or land prohibited) , 311.455 (Tax on personal property as debt) , 311.650 (Collection of taxes on real property of the United States held under contract of sale, lease or other interest less than fee) , 311.655 (Companies assessed by Department of Revenue) and ORS chapter 312 relating to foreclosure of real and personal property tax liens.

(n) ORS 409.800 (Definitions) to 409.816 (Assessments to be deposited to Long Term Care Quality Assurance Fund) and 409.900 (Civil penalties for failure to report) relating to long term care facility assessments.

(o) ORS chapter 657B relating to family and medical leave insurance benefits and contributions.

(2) The tax court and the circuit courts shall have concurrent jurisdiction to try actions or suits to determine:

(a) The priority of property tax liens in relation to other liens.

(b) The validity of any deed, conveyance, transfer or assignment of real or personal property under ORS 95.060 and 95.070 (1983 Replacement Part) or 95.200 (Definitions for ORS 95.200 to 95.310) to 95.310 (Short title) where the Department of Revenue has or claims a lien or other interest in the property.

(3) Subject only to the provisions of ORS 305.445 (Appeals to Supreme Court) relating to judicial review by the Supreme Court, the tax court shall be the sole, exclusive and final judicial authority for the hearing and determination of all questions of law and fact arising under any tax law of a local government that is imposed upon or measured by net income. The tax court does not have jurisdiction to review determinations of a local government relating to the collection, enforcement, administration or distribution of a tax described in this subsection.

(4) Subject only to the provisions of ORS 305.445 (Appeals to Supreme Court) relating to judicial review by the Supreme Court, the tax court shall be the sole, exclusive and final judicial authority for the hearing and determination of all questions of law and fact concerning the authorized uses of the proceeds of bonded indebtedness described in Article XI, section 11 (11)(d), of the Oregon Constitution.

(5) Except as permitted under Article VII (Amended), section 2, of the Oregon Constitution, this section and ORS 305.445 (Appeals to Supreme Court) , no person shall contest, in any action, suit or proceeding in the circuit court or any other court, any matter within the jurisdiction of the tax court. [1961 c.533 §12; 1965 c.6 §2; 1967 c.359 §688; 1969 c.48 §1; 1971 c.567 §14; 1975 c.365 §1; 1977 c.407 §1; 1985 c.149 §5; 1985 c.664 §18; 2003 c.195 §18; 2003 c.604 §100; 2007 c.780 §29; 2013 c.85 §2; 2013 c.781 §26; 2023 c.9 §18; 2023 c.292 §15; 2023 c.313 §2]

Source: Section 305.410 — Authority of court in tax cases within its jurisdiction; concurrent jurisdiction; exclusive jurisdiction in certain cases , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.136 — OR Code / Title 29 / Chapter 307 / Section 307.136
307.136 Property of fraternal organizations
Status: in_force

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

(1) All the real or personal property, or portion thereof, which is actually occupied or used in fraternal or lodge work or for entertainment and recreational purposes by one or more fraternal organizations, except that property or portions of property of a fraternal organization rented or leased by it at any time to other persons for sums greater than reasonable expenses for heat, light, water, janitorial services and supplies and facility repair and rehabilitation shall be subject to taxation.

(2) Parking lots used for parking or any other use as long as that parking or other use is permitted without charge for no fewer than 355 days during the tax year. [1961 c.543 §2; 1974 c.52 §1; 1993 c.655 §4; 1997 c.441 §1]

Source: Section 307.136 — Property of fraternal organizations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 315.208 — OR Code / Title 29 / Chapter 315 / Section 315.208
315.208 Dependent care facilities
Status: in_force

(1) A credit against the taxes otherwise due under ORS chapter 316 (or, if the taxpayer is a corporation that is an employer, under ORS chapter 317 or 318) is allowed to an employer, based upon costs actually paid or incurred by the employer, to acquire, construct, reconstruct, renovate or otherwise improve real property so that the property may be used primarily as a dependent care facility.

(2) The credit allowed under this section shall be the least of:

(a) $2,500 multiplied by the number of full-time equivalent employees employed by the employer (on the property or within such proximity to the property that any dependents of the employees may be cared for in the facility) on any date within the two years immediately preceding the end of the first tax year for which credit is first claimed;

(b) Fifty percent of the cost of the acquisition, construction, reconstruction, renovation or other improvement; or

(c) $100,000.

(3) To qualify for the credit allowed under subsection (1) of this section:

(a) The amounts paid or incurred by the employer for the acquisition, construction, reconstruction, renovation or other improvement to real property may be paid or incurred either:

(A) To another to be used to acquire, construct, reconstruct, renovate or otherwise improve real property to the end that it may be used as a dependent care facility with which the employer contracts to make dependent care assistance payments which payments are wholly or partially entitled to exclusion from income of the employee for federal tax purposes under section 129 of the Internal Revenue Code; or

(B) To acquire, construct, reconstruct, renovate or otherwise improve real property to the end that it may be operated by the employer, or a combination of employers, to provide dependent care assistance to the employees of the employer under a program or programs under which the assistance is, under section 129 of the Internal Revenue Code, wholly or partially excluded from the income of the employee.

(b) The property must be in actual use as a dependent care facility on the last day of the tax year for which credit is claimed and dependent care services assisted by the employer must take place on the acquired, constructed, reconstructed, renovated or improved property and must be entitled to an exclusion (whole or partial) from the income of the employee for federal tax purposes under section 129 of the Internal Revenue Code on the last day of the tax year for which credit is claimed.

(c) The person or persons operating the dependent care facility on the property acquired, constructed, reconstructed, renovated or improved must hold a certification (temporary or not) issued under ORS 329A.250 (Definitions for ORS 329A.030, 329A.250 to 329A.450 and 329A.500) to 329A.450 (Assistance to staff of facility) by the Department of Early Learning and Care to operate the facility on the property on the last day of the tax year of any tax year in which credit under this section is claimed.

(d) The dependent care facility acquired, constructed, reconstructed, renovated or otherwise improved must be located in Oregon. No credit shall be allowed under this section if the dependent care facility is not acquired, constructed, reconstructed, renovated or improved to accommodate six or more children.

(e) The employer must meet any other requirements or furnish any information, including information furnished by the employees or person operating the dependent care facility, to the Department of Revenue that the department requires under its rules to carry out the purposes of this section.

(f) The dependent care facility, the costs of the acquisition, construction, reconstruction, renovation or improvement upon which the credit granted under this section is based, must be placed in operation before January 1, 2002.

(4) The total amount of the costs upon which the credit allowable under this section is based, and the total amount of the credit, shall be determined by the employer, subject to any rules adopted by the Department of Revenue, during the tax year in which the property acquired, constructed, reconstructed, renovated or otherwise improved is first placed in operation as a dependent care facility certified by the Department of Early Learning and Care under ORS 329A.250 (Definitions for ORS 329A.030, 329A.250 to 329A.450 and 329A.500) to 329A.450 (Assistance to staff of facility) . One-tenth of the total credit is allowable in that tax year and one-tenth of the total credit is allowable in each succeeding tax year, not to exceed nine tax years, thereafter. No credit shall be allowed under this section for any tax year at the end of which the dependent care facility is not in actual operation under a current certification (temporary or not) issued by the Department of Early Learning and Care nor shall any credit be allowed for any tax year at the end of which the employer is not providing dependent care assistance entitled to exclusion (whole or partial) from employee income for federal tax purposes under section 129 of the Internal Revenue Code for dependent care on the property. Any tax credit allowable under this section in a tax year may be carried forward in the same manner and to the same tax years as if it were a tax credit described in ORS 315.204 (Dependent care assistance) .

(5) Nothing in this section shall affect the computation of depreciation or basis of a dependent care facility. If a deduction is allowed for purposes of ORS chapter 316, 317 or 318 for the amounts paid or incurred upon which the credit under this section is based, the deduction shall be reduced by the dollar amount of the credit granted under this section.

(6) For purposes of the credit allowed under this section:

(a) The definitions and special rules contained in section 129(e) of the Internal Revenue Code shall apply to the extent applicable.

(b) “Employer” means a resident, part-year resident or full-year nonresident employer carrying on a business, trade, occupation or profession in this state.

(7) The Department of Revenue shall require that evidence that the person operating the dependent care facility on the date that the taxpayer’s tax year ends holds a current certification (temporary or otherwise) to operate the facility accompany the tax return on which any amount of tax credit granted under this section is claimed, or that such evidence be separately furnished. If the evidence is not so furnished, no credit shall be allowed for the tax year for which the evidence is not furnished. The Department of Early Learning and Care shall cooperate by making such evidence, in an appropriate form, available to the person operating the facility, if the person is currently certified (temporary or not) so that, if necessary, it may be made available to the taxpayer. [1993 c.730 §24 (enacted in lieu of 316.132, 317.114 and 318.160); 1997 c.325 §37; 1997 c.839 §66; 1999 c.743 §21; 2009 c.33 §18; 2013 c.624 §78; 2017 c.315 §20; 2022 c.27 §12; 2023 c.554 §48]

Source: Section 315.208 — Dependent care facilities , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).