ORS § 308.709 — OR Code / Title 29 / Chapter 308 / Section 308.709
308.709 Application procedure
Status: in_force

(1) An owner of multiunit rental housing seeking to have the property assessed under ORS 308.707 (Valuation of multiunit rental property subject to special assessment) must file a written application under this section.

(2) Except as provided in subsection (3) of this section, an application, and an election form as described in ORS 308.712 (Methods to determine specially assessed value) , must be filed with the county assessor on or before April 1 preceding the first tax year for which special assessment under ORS 308.707 (Valuation of multiunit rental property subject to special assessment) is sought.

(3) An application and election form may be filed after April 1 and on or before December 31 of the first tax year for which special assessment under ORS 308.707 (Valuation of multiunit rental property subject to special assessment) is sought, if the application and election form are accompanied by a late filing fee equal to the greater of $200 or one-tenth of one percent of the real market value of the property to which the application relates, as of the assessment date for that tax year.

(4) The application must be in the form and contain the information prescribed by the Department of Revenue, including:

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

(b) The address and tax lot or account number of the multiunit rental housing;

(c) A description and documentation of the government restriction on use to which the multiunit rental housing is subject, including but not limited to a deed declaration, restrictive covenant, contractual agreement or other legally binding government restriction on use; and

(d) The anticipated duration of the government restriction on use.

(5) A completed election form under ORS 308.712 (Methods to determine specially assessed value) , and an accompanying income and expense statement (if available), must be submitted simultaneously with an application filed under this section and is considered to be a part of the application. The election shall apply to each tax year for which the property is subject to special assessment under ORS 308.707 (Valuation of multiunit rental property subject to special assessment) , unless the owner changes the election as described in ORS 308.712 (Methods to determine specially assessed value) (2).

(6) The county assessor shall review the application. If the assessor determines that the property consists of multiunit rental housing that is subject to a government restriction on use, the assessor shall approve the application. Approval of the application shall result in the property to which the application relates being qualified to be assessed under ORS 308.707 (Valuation of multiunit rental property subject to special assessment) .

(7) The county assessor shall notify the applicant in writing of the assessor’s determination within 120 days following the date the application was filed with the assessor.

(8) An applicant may appeal the determination of the county assessor as provided in ORS 305.275 (Persons who may appeal due to acts or omissions) . [2001 c.605 §5]

Source: Section 308.709 — Application procedure; due dates; late filing; fee; assessor determination; appeals , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 323.055 — OR Code / Title 29 / Chapter 323 / Section 323.055
323.055 Sales to federal installations and veterans’ institutions 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:

(1) The sale of cigarettes to United States Army, Air Force, Navy, Marine Corps, Coast Guard, National Oceanic and Atmospheric Administration or Public Health Service of the United States Department of Health and Human Services exchanges and commissaries and Navy or Coast Guard ships’ stores, the United States Department of Veterans Affairs, ships’ stores maintained under federal bond, or to any person that by virtue of the Constitution or statutes of the United States cannot be made the subject of taxation by this state.

(2) The sale or gift of federally tax-free cigarettes when the cigarettes are delivered directly from the manufacturer under Internal Revenue bond to a veterans’ home or a hospital or domiciliary facility of the United States Department of Veterans Affairs for gratuitous issue to veterans receiving hospitalization or domiciliary care. The tax may not be imposed with respect to the use or consumption of these cigarettes by the institution or by the veteran patients or domiciliaries. [1965 c.525 §§21,24; 1991 c.67 §79; 2003 c.804 §9; 2012 c.106 §4]

Source: Section 323.055 — Sales to federal installations and veterans’ institutions exempted , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 311.361 — OR Code / Title 29 / Chapter 311 / Section 311.361
311.361 Form of tax receipt
Status: in_force

(1) Every tax receipt shall state plainly on its face the name of the county, the fiscal year for which the taxes entered therein have been levied followed by the word “Taxes.” The receipt shall show the exact amount paid, the date of payment, the property on which the taxes were paid and the code area for the property. The tax collector shall keep a stub receipt or a copy of each receipt or a computer record of the same information on each receipt issued and such stub receipt, copy or computer record shall be a public record. The receipts shall be numbered consecutively except that if more than one validating machine is used in validating and numbering the receipts, a consecutive number series may be used for each machine if the series is identified by a machine number or letter. The stubs or copies of the receipts, or the computer record, shall contain the post-office or residence address of the taxpayer, which may be ascertained and entered at the time of the payment. Preparation of a microfilm, a microfiche or an electronically stored record of the receipts constitutes a computer record.

(2) If the tax statement has been sent to the taxpayer with a copy to be retained by the taxpayer, no copy of the receipt need be given or sent to the taxpayer unless the taxpayer requests one.

(3) A temporary or interim receipt may be issued on payment of any installment of less than one-quarter of a particular tax account, each such receipt to be entered in the records of the tax collector’s office.

(4) Notwithstanding any other provision of law, the tax collector’s copy of the tax receipt may be destroyed when seven years have elapsed from the date the receipt was issued. [1965 c.344 §24 (enacted in lieu of 311.355); 1979 c.701 §1; 1993 c.6 §9; 2003 c.108 §2]

Source: Section 311.361 — Form of tax receipt; numbering; taxpayer’s copy; temporary receipt; destruction of receipts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 308.519 — OR Code / Title 29 / Chapter 308 / Section 308.519
308.519 Local assessment of data center property
Status: in_force

(1) The following real and tangible personal property used or held for future use by a company described in subsection (2) of this section shall be locally assessed:

(a) Property constituting a data center or used in connection with the operation of data center property;

(b) Property used on the data center property to generate electricity; and

(c) Electricity generated by property described in paragraph (b) of this subsection.

(2) Subsection (1) of this section applies to a company that is:

(a) Not a company described in ORS 308.515 (Department to make annual assessment of designated utilities and companies) (1); or

(b) A company described in ORS 308.515 (Department to make annual assessment of designated utilities and companies) (1) if the historical or original cost of the real and tangible personal property of all data centers owned, leased or used by the company in Oregon and all additions to the data center property, excluding property described in subsection (1)(b) and (c) of this section, is equal to or greater than $200 million.

(3) For purposes of ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) , property described in subsection (1) of this section, and intangible personal property that is related to the property, may not be included in any unit subject to central assessment. [2015 c.23 §8; 2019 c.164 §2]

Source: Section 308.519 — Local assessment of data center property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 317.131 — OR Code / Title 29 / Chapter 317 / Section 317.131
317.131 Distribution of funds to local governments
Status: in_force

(1) For each tax year in which a taxpayer is allowed a credit under ORS 317.124 (Long term enterprise zone facilities) , the Department of Revenue shall distribute to the local taxing districts in which the facility that is the basis of the credit is located an amount of tax payments that corresponds to the amount of payments deposited under ORS 317.129 (Tax payments of long term enterprise zone facilities credit claimants) .

(2) Intentionally left blank —Ed.

(a) Amounts to be distributed under subsection (1) of this section shall be distributed to the local taxing districts of the code area in which the facility is located that are not school districts, education service districts, community college districts or community college service districts.

(b) If the facility is located in more than one code area, amounts to be distributed under subsection (1) of this section shall be allocated to each code area in which the facility is located, based on the ratio of the real market value of the facility in each code area to the total real market value of the facility.

(c) The amount distributed to each district under subsection (1) of this section shall be the amount that bears the same proportion to the total amount to be distributed under this section as the proportion of the operating tax billing rate of the district receiving distribution bears to the total operating tax billing rate of all of the local taxing districts described in paragraph (a) of this subsection.

(d) Notwithstanding paragraph (b) of this subsection, the amount distributed to a local taxing district under subsection (1) of this section for a fiscal year may not exceed the amount of property taxes forgone by that district as a result of the exemption from property tax under ORS 285C.409 (Property tax exemption) in that year.

(3) If any moneys described in subsection (1) of this section remain following computation of the distributions to local taxing districts under subsection (2) of this section, the moneys shall be distributed to the zone sponsor.

(4) Distributions shall be made under this section on or before June 1 of each fiscal year. [2001 c.292 §12; 2005 c.667 §6]

Source: Section 317.131 — Distribution of funds to local governments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 314.505 — OR Code / Title 29 / Chapter 314 / Section 314.505
314.505 Estimate of tax liability by corporations
Status: in_force

(1) Every corporation expecting to have a tax liability under either ORS chapter 317 or 318 of $500 or more shall make an estimate of tax liability for the corporation’s tax year and pay the amount of tax determined as provided in ORS 314.515 (Installment schedule for payment of estimated tax) .

(2) The Department of Revenue shall by rule provide for the payment of estimated tax liability by a group of affiliated corporations filing a consolidated return.

(3) As used in ORS 314.505 (Estimate of tax liability by corporations) to 314.525 (Underpayment of estimated tax) , the term “estimated tax liability” means the tax computed under ORS chapter 317 or 318 less the credits allowed for purposes of ORS chapter 317 or 318. [1973 c.292 §1; 1984 c.1 §16; 1993 c.730 §41; 1997 c.299 §5]

Source: Section 314.505 — Estimate of tax liability by corporations; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 312.400 — OR Code / Title 29 / Chapter 312 / Section 312.400
312.400 Giving notice to lienholder
Status: in_force

(1) Whenever the city treasurer posts or publishes notice of sale of any property described in the request made under ORS 312.390 (Request by lienholder for notice of proposed sale for delinquent city assessments or liens) for any delinquent city assessment or lien thereon, the city treasurer shall give notice of the proposed sale to the mortgagee or other lienholder who filed the request by registered mail or by certified mail with return receipt addressed to the mortgagee or other lienholder at the address given in the request.

(2) At the time the notice is mailed, the city treasurer shall note the fact of the mailing on the record of such assessment or lien in the possession of the city treasurer and shall make a certificate of the mailing and keep it on file in the office of the city treasurer. The certificate so filed is conclusive evidence that the notice was mailed.

(3) The notice shall be mailed not less than 21 days prior to the date fixed for the sale and shall be addressed to the mortgagee or other lienholder specified in the request.

(4) The notice shall contain:

(a) The name of the owner or reputed owner of the property.

(b) The description of the property.

(c) The date fixed for the sale.

(d) A description of the city assessment or lien and the amount unpaid thereon.

(e) The amount necessary to be paid to prevent the sale of the property. [Amended by 1991 c.249 §25; 2005 c.94 §71]

Source: Section 312.400 — Giving notice to lienholder , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 307.100 — OR Code / Title 29 / Chapter 307 / Section 307.100
307.100 Public property held by taxable owner under contract of purchase
Status: in_force

Whenever real and personal property of the state or any institution or department thereof, or any county, municipal corporation or political subdivision of the state is the subject of a contract of sale or other agreement whereby on certain payments being made the legal title is or may be acquired by any person and such person uses and possesses such property or has the right of present use and possession, then such property shall be considered, for all purposes of taxation, as the property of such person. No deed or bill of sale to such property shall be executed until all taxes and municipal charges are fully paid thereon. This section shall not apply to standing timber, prior to severance thereof, of the state or any political entity referred to above which is the subject of a contract of sale or other agreement. [Amended by 1965 c.159 §2]

Source: Section 307.100 — Public property held by taxable owner under contract of purchase , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308.570 — OR Code / Title 29 / Chapter 308 / Section 308.570
308.570 Determining value per mile of main and branch lines of companies using rail lines
Status: in_force

(1) In the assessment of the property of any company conducting transportation or operating over rail lines, the Department of Revenue shall determine the value of each branch line of the company located within this state and the mileage of each branch line, including miles of main tracks, spurs, yard and sidetracks.

(2) The department shall determine the values per mile of a branch line by dividing the value of the line by the mileage of the line.

(3) The department shall deduct the total value of branch lines of the company from the total value of all centrally assessed property of the company. The department shall then determine the values per mile of the main line of the company by dividing the remainder by the number of miles of the main line, taking into consideration miles of main tracks, spurs, yard and sidetracks. Each mile of spurs, yard and sidetracks shall be valued at not to exceed 50 percent of the value per mile assigned to the main track of the branch or main line with which the spurs, yard and sidetracks are connected.

(4) This section does not apply to small private railcar companies. [Amended by 1969 c.102 §2; 1991 c.459 §151; 1997 c.154 §41; 1999 c.223 §3; 2009 c.128 §9]

Source: Section 308.570 — Determining value per mile of main and branch lines of companies using rail lines , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 315.163 — OR Code / Title 29 / Chapter 315 / Section 315.163
315.163 Definitions for ORS 315.163 to 315.169
Status: in_force

As used in ORS 315.163 (Definitions for ORS 315.163 to 315.169) to 315.169 (Agriculture workforce housing contributor credit) :

(1) Intentionally left blank —Ed.

(a) “Acquisition costs” means the cost of acquiring buildings, structures and improvements that constitute or will constitute agriculture workforce housing.

(b) “Acquisition costs” does not include the cost of acquiring land on which agriculture workforce housing is or will be located.

(2) “Agricultural worker” means any person who, for an agreed remuneration or rate of pay, performs temporary or permanent labor for another in the:

(a) Production of agricultural or aquacultural crops or products;

(b) Handling of agricultural or aquacultural crops or products in an unprocessed stage;

(c) Processing of agricultural or aquacultural crops or products;

(d) Planting, cultivating or harvesting of seasonal agricultural crops; or

(e) Forestation or reforestation of lands, including but not limited to the planting, transplanting, tubing, precommercial thinning and thinning of trees and seedlings, the clearing, piling and disposal of brush and slash and other related activities.

(3) “Agriculture workforce housing” means housing:

(a) Limited to occupancy by agricultural workers, including agricultural workers who are retired or disabled, and their immediate families; and

(b) No dwelling unit of which is occupied by a relative of the owner or operator of the agriculture workforce housing, except in the case of a manufactured dwelling in a manufactured dwelling park nonprofit cooperative as defined in ORS 62.803 (Definitions for ORS 62.800 to 62.815) .

(4) “Agriculture workforce housing project” means the acquisition, construction, installation or rehabilitation of agriculture workforce housing.

(5) “Condition of habitability” means a condition that is in compliance with:

(a) The applicable provisions of the state building code under ORS chapter 455 and the rules adopted thereunder; or

(b) If determined on or before December 31, 1995, sections 12 and 13, chapter 964, Oregon Laws 1989.

(6) “Contributor” means a person:

(a) That acquired, constructed, manufactured or installed agriculture workforce housing or contributed money to finance an agriculture workforce housing project; or

(b) That has purchased or otherwise received via transfer a credit as provided in ORS 315.169 (Agriculture workforce housing contributor credit) (2).

(7) “Eligible costs” includes acquisition costs, finance costs, construction costs, excavation costs, installation costs and permit costs and excludes land costs.

(8) Intentionally left blank —Ed.

(a) “Owner” means a person that owns agriculture workforce housing.

(b) “Owner” does not include a person that only has an interest in the agriculture workforce housing as a holder of a security interest.

(9) “Rehabilitation” means to make repairs or improvements to a building that improve its livability and are consistent with applicable building codes.

(10) “Relative” means a brother or sister (whether by the whole or by half blood), spouse, ancestor (whether by law or by blood), or lineal descendant of an individual.

(11) “Taxpayer” includes a nonprofit corporation, a tax-exempt entity or any other person not subject to tax under ORS chapter 316, 317 or 318. [2003 c.588 §1; 2011 c.471 §1; 2013 c.750 §19]

Source: Section 315.163 — Definitions for ORS 315.163 to 315.169 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 317a.155 — OR Code / Title 29 / Chapter 317a / Section 317a.155
317A.155 Suspense account
Status: in_force

(1) Except as otherwise provided by law, all moneys received by the Department of Revenue under ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted) shall be deposited in the State Treasury and credited to a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) separate and distinct from the General Fund. The department may pay expenses for the administration, collection and enforcement of the tax imposed under ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted) out of moneys received from the corporate activity tax imposed under ORS 317A.116 (Corporate activity tax imposed on commercial activity) . Refunds, including refunds of erroneous overpayments or refunds of other moneys received in which the department has no legal interest, shall be paid out of the suspense account.

(2) After payment of refunds, the net revenue shall be transferred to the Fund for Student Success established under ORS 327.001 (Fund for Student Success) . A working balance of unreceipted revenue from the tax imposed under ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted) may be retained by the department for the payment of refunds, but such working balance may not at the close of any fiscal year exceed the amount of $500,000.

(3) There are continuously appropriated to the department amounts necessary to pay the administrative expenses of the department in administering, collecting and enforcing the corporate activity tax imposed under ORS 317A.116 (Corporate activity tax imposed on commercial activity) . [2019 c.122 §76]

Source: Section 317A.155 — Suspense account; payment of refunds; disposition of net revenue , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 311.430 — OR Code / Title 29 / Chapter 311 / Section 311.430
311.430 Remedy of ORS 311.420 and 311.425 cumulative
Status: in_force

ORS 311.420 (Dissipation, removal or destruction of value of realty subsequent to assessment or tax day) and 311.425 (Removing timber before paying taxes on timber or land prohibited) shall be construed as cumulative of all other remedies for the collection of taxes against real property and shall not be construed as a repeal of any statute for the assessment or collection of taxes against real property.

Source: Section 311.430 — Remedy of ORS 311.420 and 311.425 cumulative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 314.722 — OR Code / Title 29 / Chapter 314 / Section 314.722
314.722 Publicly traded partnerships taxed as corporations
Status: in_force

(1) As used in this section, “publicly traded partnership” means a partnership treated as a corporation for federal income tax purposes under section 7704 of the Internal Revenue Code for the tax year.

(2) Persons carrying on business as partners in a publicly traded partnership are not subject to tax under ORS chapter 316, 317 or 318 on their distributive shares of partnership income, but the publicly traded partnership is taxable as a corporation under ORS chapter 317 or 318 as provided under ORS chapter 317 or 318. [1989 c.625 §39]

Source: Section 314.722 — Publicly traded partnerships taxed as corporations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.688 — OR Code / Title 29 / Chapter 305 / Section 305.688
305.688 Implementation of data collection schedule
Status: repealed

(1) The Department of Revenue shall first attach the data collection schedule required under ORS 316.366 (Schedule for collection of taxpayer self-reported demographic data) to income tax returns filed for the 2024 tax year.

(2) The department shall develop programming and forms for the implementation of the schedule and, by rule, shall adopt policies and procedures for the implementation of the use of the schedule. [2023 c.563 §8]

Note: Sections 3, 5 and 6, chapter 563, Oregon Laws 2023, provide:

Sec. 3. Sections 4 to 8 of this 2023 Act are added to and made a part of ORS chapter 305. [2023 c.563 §3]

Sec. 5. Report on administration of data collection schedule. Not later than September 15 of each year, beginning in 2024, the Department of Revenue shall report, in the manner provided in ORS 192.245 (Form of report to legislature) , on the status of the development and implementation of the data collection schedule required under section 2 of this 2023 Act [ 316.366 (Schedule for collection of taxpayer self-reported demographic data) ] and on the use of the data collected, to an appropriate committee or interim committee of the Legislative Assembly related to information management and technology. The report required by this section shall include an update of the effectiveness of measures undertaken by the department to ensure data security. The report shall address the prevention of any sharing of data collected pursuant to section 2 of this 2023 Act:

(1) Within the department, between research staff and audit and collection staff.

(2) Between the department and the Internal Revenue Service.

(3) Between tax practitioners and commercial interests.

(4) Between tax preparation software vendors and commercial interests. [2023 c.563 §5]

Sec. 6. Section 5 of this 2023 Act is repealed on January 2, 2029. [2023 c.563 §6]

Source: Section 305.688 — Implementation of data collection schedule; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 317a.119 — OR Code / Title 29 / Chapter 317a / Section 317a.119
317A.119 Subtraction
Status: in_force

(1) A taxpayer shall subtract from commercial activity sourced to this state 35 percent of the greater of the following amounts paid or incurred by the taxpayer in the tax year:

(a) The amount of cost inputs; or

(b) The taxpayer’s labor costs.

(2) The amount in subsection (1)(a) or (b) of this section may not include:

(a) Expenses from transactions among members of a unitary group, as excluded under ORS 317A.106 (Unitary groups) ;

(b) Cost inputs or labor costs that are attributable to a taxpayer’s receipts from an item that is not commercial activity; or

(c) Cost paid by a dealer for items of precious metal.

(3) Any taxpayer having commercial activity both within and without this state shall apportion the amount of the subtraction in subsection (1) of this section, after providing for any exclusions in subsection (2) of this section, as follows:

(a) As provided in ORS 314.650 (Apportionment of income) and 314.665 (Determination of sales factor) ;

(b) For taxpayers subject to alternative apportionment under ORS chapter 314, the required applicable apportionment method; or

(c) As provided for by the Department of Revenue by rule.

(4) Notwithstanding subsection (3) of this section, a unitary group with members subject to multiple apportionment methods under ORS chapter 314 shall apportion the amount of the subtraction in subsection (1) of this section, after providing for any exclusions, as provided by the department by rule.

(5) Notwithstanding subsection (1) of this section, the subtraction under this section may not exceed 95 percent of the taxpayer’s commercial activity in this state.

(6) A unitary group required to apportion the amount of the subtraction shall include all members of the unitary group for purposes of determining the group’s subtraction amount and apportionment ratio. [2019 c.122 §64; 2019 c.579 §53; 2020 s.s.1 c.2 §4; 2021 c.572 §7; 2023 c.397 §3]

Source: Section 317A.119 — Subtraction , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 308.057 — OR Code / Title 29 / Chapter 308 / Section 308.057
308.057 Continuing education of county assessors required
Status: in_force

(1) A county assessor must participate in the continuing education described under ORS 308.010 (Registered appraiser requirements) and in addition participate in continuing education that includes management and assessment procedures. Proof of completion must be filed with the Department of Revenue on or before December 31 of the year in which the continuing education requirements were completed.

(2) If the county assessor does not complete the continuing education as required under rules adopted by the department and submit evidence satisfactory to the department, the department may recommend to the county governing body that the county governing body appoint a special assessor as provided under ORS 308.055 (Special assessor appointed if assessor fails to act) . [1989 c.796 §27; 2003 c.46 §14]

Source: Section 308.057 — Continuing education of county assessors required; effect of failure to comply; appointment of special assessor , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 319.744 — OR Code / Title 29 / Chapter 319 / Section 319.744
319.744 Use of collection agency
Status: in_force

(1) The Department of Transportation may engage the services of a collection agency to collect any obligation due to the state under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) . The department may engage the services by entering into agreements to pay reasonable charges on a contingent fee or other basis.

(2) The department may assign to the collection agency, for collection purposes only, any of the obligations due the state under ORS 319.510 (Short title) to 319.880 (Disposition of moneys) .

(3) The collection agency may bring such actions or take such proceedings, including attachment and garnishment proceedings, as may be necessary. [1999 c.769 §10]

Source: Section 319.744 — Use of collection agency , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 321.845 — OR Code / Title 29 / Chapter 321 / Section 321.845
321.845 Date on which disqualification of forestland is effective
Status: in_force

(1) Notwithstanding ORS 308.210 (Assessing property) , 311.405 (Tax as lien) or 311.410 (Effect of property transfer or lease termination on lien and on taxability of property) , if land designated as forestland is subject to disqualification by the county assessor as a result of the discovery that the land is no longer forestland, the disqualification shall be deemed to occur as of the January 1 assessment date of the assessment year in which the discovery occurs.

(2) This section applies only if notice of the disqualification is mailed by the county assessor prior to August 15 of the tax year for which the disqualification of the land is asserted. [Formerly 321.822; 2017 c.25 §2]

Source: Section 321.845 — Date on which disqualification of forestland is effective; timely notice of disqualification required , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 316.685 — OR Code / Title 29 / Chapter 316 / Section 316.685
316.685 Federal income tax deductions
Status: in_force

(1) Intentionally left blank —Ed.

(a) The federal income tax deduction provided by ORS 316.680 (Modification of taxable income) shall be as reported on the taxpayer’s original return and shall be computed on the accrual method of accounting. Any adjustments to the federal income tax deduction now or hereafter required by Oregon law, including but not limited to the elimination of the self-employment tax, also shall be computed and eliminated according to the accrual method of accounting.

(b) For purposes of calculating the amount of the deduction for federal income taxes provided under ORS 316.680 (Modification of taxable income) , the taxpayer shall not take into account any amount of the earned income credit provided under section 32 of the Internal Revenue Code that reduced the amount of the taxpayer’s federal income tax liability for the tax year.

(2) If refunds or additional assessments result from an adjustment whether initiated by the federal or state government or the taxpayer after the filing of the original return by the taxpayer, any additional federal taxes shall be deductible by the Oregon taxpayer under this section in the year in which the adjustment is finally determined or paid whichever is later. In the case of a refund the tax reduction shall be added to the taxpayer’s income in the year in which the refund is received.

(3) For purposes of this chapter, federal income tax does not include the following:

(a) Taxes, contributions or other payments paid by employees in pursuance of federal laws relating to Social Security, railroad retirement, unemployment compensation or old age benefits.

(b) Taxes paid pursuant to the Self-Employment Contribution Act, subtitle A, chapter 2, Internal Revenue Code. [Formerly 316.072; 1987 c.293 §24; 1997 c.692 §4]

Source: Section 316.685 — Federal income tax deductions; accrual method of accounting required; adjustment for federal earned income credit , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308.125 — OR Code / Title 29 / Chapter 308 / Section 308.125
308.125 Undivided interest
Status: in_force

(1) An undivided interest in lands or lots, or other real property, or in personal property, may be assessed and taxed as such. Any person desiring to pay the tax on an undivided interest in any real property may do so by paying the tax collector a sum equal to such proportion of the entire taxes charged on the entire tract as the interest paid on bears to the whole.

(2) If an undivided interest in property is less than one forty-eighth of the entire interest in the property the interest need not be assessed or taxed to the owner of such undivided interest, and the assessor and tax collector may treat all such undivided interests as one interest which shall be listed as belonging to an unknown owner. Any number of owners of undivided interests which are listed as belonging to an unknown owner because of this subsection, may request the assessor and tax collector that notices concerning the property be sent to a specific person at a specific address. The assessor and tax collector shall honor such request, but if more than one request is made, only the one signed by the greater number of undivided interest holders shall be honored.

(3) Any person paying the taxes on property listed as belonging to an unknown owner because of subsection (2) of this section, shall have a right of contribution from the owners of the undivided interests on account of the taxes paid on the interests of the owners of the undivided interests. No refund of taxes may be granted under ORS 311.806 (Refund of taxes on real and personal property) on the grounds of the payment of taxes on property of another. [Amended by 1973 c.803 §3]

Source: Section 308.125 — Undivided interest; assessment; ownership of less than one forty-eighth interest , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 305.605 — OR Code / Title 29 / Chapter 305 / Section 305.605
305.605 Application of tax laws within federal areas in state
Status: in_force

Where not inconsistent with the Constitution and laws of the United States, notwithstanding any provision of any other statute of this state, the laws of this state relating to the imposition and collection of taxes shall apply with respect to any property located, any sale, use or transaction occurring, any income arising, or any person residing within any federal area situated within the exterior boundaries of this state. [Formerly 306.240]

Source: Section 305.605 — Application of tax laws within federal areas in state , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 311.484 — OR Code / Title 29 / Chapter 311 / Section 311.484
311.484 Property tax bankruptcy account
Status: in_force

(1) A county may establish a property tax bankruptcy account. The account shall consist of interest earned on the account and moneys deposited into the account by the tax collector from taxes and any related penalties, but excluding interest, that are:

(a) Due under ORS 311.405 (Tax as lien) (2) and (3)(a) and (b) or 311.480 (Property tax due upon bankruptcy) ; and

(b) Collected pursuant to an order of a bankruptcy court.

(2) If a county establishes a property tax bankruptcy account under this section, the county treasurer shall deduct from the account and deposit with the county an amount that is sufficient to reimburse the county for costs incurred by the tax collector to pursue collection of taxes and penalties described in subsection (1) of this section. Costs allowed under this subsection include:

(a) Attorney fees, which may include the amount billed by retained counsel, the documented hourly cost of county counsel services and reasonable county counsel overhead; and

(b) Expenditures and disbursements, which may include filing fees, copying charges, travel expenses and other expenditures directly related to the bankruptcy proceeding.

(3) After estimating the amount necessary for reimbursements under subsection (2) of this section, the county treasurer may periodically deposit into the unsegregated tax collections account described in ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account) the portion of the property tax bankruptcy account that the treasurer deems reasonable and prudent.

(4) Not later than June 30 of each year, the county treasurer shall deposit the balance of the property tax bankruptcy account, including interest and excluding an amount that is reasonably necessary for reimbursements under subsection (2) of this section, in the unsegregated tax collections account described in ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account) for distribution in accordance with ORS 311.390 (Tax and interest distribution percentage schedule) . [2003 c.190 §2]

Note: 311.484 (Property tax bankruptcy account) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 311 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 311.484 — Property tax bankruptcy account , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 315.104 — OR Code / Title 29 / Chapter 315 / Section 315.104
315.104 Reforestation
Status: repealed

(1) A credit against the taxes otherwise due under ORS chapter 316 (or if the taxpayer is a corporation, under ORS chapter 317 or 318) shall be allowed in an amount equal to 50 percent of reforestation project costs actually paid or incurred to reforest underproductive Oregon forestlands. Such costs include, but are not limited to, any fees established by the State Forester under ORS 315.106 (Reforestation credit preliminary certificate) (4), site preparation, tree planting and other silviculture treatments considered necessary by the State Forester to establish commercial, hardwood or softwood stands on appropriate sites. Subject to subsection (5) of this section:

(a) One-half of the credit shall be taken in the tax year for which the State Forester, after physical inspection of the forestland, issues a preliminary certificate under ORS 315.106 (Reforestation credit preliminary certificate) certifying that the land qualifies as underproductive Oregon forestland and that the reforestation project undertaken meets the requirements of this section and the specifications established by the State Forester and the costs appear to be reasonable; and

(b) One-half of the credit shall be taken in the tax year for which the State Forester, after further physical inspection of the land and project, certifies that the new forest is established in accordance with the specifications of the State Forester.

(2) No credit shall be allowed under either subsection (1)(a) or (b) of this section unless written certification containing the following statements accompanies the claim for the credit or is otherwise filed with the Department of Revenue:

(a) A preliminary certificate issued by the State Forester under ORS 315.106 (Reforestation credit preliminary certificate) that the land and project meet the preliminary specifications established by the State Forester or that the new forest is established, whichever is applicable at the time.

(b) A statement by the landowner or person in possession of the land that the land within the project area will be used for the primary purpose of growing and harvesting trees of an acceptable species.

(c) A statement that the landowner or person in possession of the land is aware that maintenance practices, including release, may be needed to insure that a new forest is established and will remain established.

(3) For purposes of this section, reforestation project costs shall not include:

(a) Costs paid or incurred to reforest any forestland that has been commercially logged to the extent that reforestation is required under the Oregon Forest Practices Act, except costs paid or incurred to reforest forestland following a hardwood harvest, conducted for the purposes of converting underproductive forestlands, as determined by administrative rule.

(b) That portion of costs or expenses paid through a federal or state cost share, financial assistance or other incentive program.

(c) Those costs paid or incurred to grow Christmas trees, ornamental trees, shrubs or plants, or those costs paid or incurred to grow hardwood timber described under ORS 321.267 (Lands not eligible for special assessment) (3) or 321.824 (Lands not eligible for special assessment) (3).

(d) Any costs paid or incurred to purchase or otherwise acquire the land.

(e) The cost of purchase or other acquisition of tools and equipment with a useful life of more than one year.

(4) To qualify for the credit:

(a) The project must be completed to specifications approved by the State Forester.

(b) The taxpayer’s portion of the project costs must be $500 or more.

(c) The taxpayer must be a private individual, corporation, group, Indian tribe or other native group, association or other nonpublic legal entity owning, purchasing under recorded contract of sale or leasing at least five acres of Oregon commercial forestland.

(d) Prior to December 31, 2012, the taxpayer must file with the State Forester a written request for preliminary certification under ORS 315.106 (Reforestation credit preliminary certificate) .

(5) Any tax credit otherwise allowable under this section which is not used by the taxpayer in a particular year may be carried forward and offset against the taxpayer’s tax liability for the next succeeding tax year. Any credit remaining unused in such next succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise, any credit not used in that second succeeding tax year may be carried forward and used in the third succeeding tax year, but may not be carried forward for any tax year thereafter. In all cases the taxpayer must be the person who made the investment into the project.

(6) The credit provided by this section shall be in addition to and not in lieu of any depreciation or amortization deduction to which the taxpayer otherwise may be entitled with respect to the reforestation project and the credit shall not affect the computation of basis for the property.

(7) In compliance with ORS chapter 183, the Department of Revenue and the State Forestry Department may adopt rules consistent with law for carrying out the provisions of this section.

(8) As used in this section, “underproductive Oregon forestlands” means Oregon commercial forestlands not meeting the minimum stocking standards of the Oregon Forest Practices Act.

(9) If, for any reason other than those specified in subsection (10) of this section, a new forest is not established by the last day of the second taxable year following the taxable year for which the preliminary certificate was issued, the State Forester shall so report to the Department of Revenue. The report filed under this subsection shall be the basis for the department to recover any credit granted under subsection (1)(a) of this section. If, however, the new forest is not established within the time required by this subsection on account of the reasons specified in subsection (10) of this section, any credit allowed under subsections (1)(a) and (5) of this section shall not be recovered but no further credit as provided under subsections (1)(b) and (5) of this section shall be allowed.

(10) Subject to requalification under this section in the manner applicable for the original claim, including obtaining a new preliminary certificate, a taxpayer may claim an additional credit or credits for reestablishing a new planting in the event that the new forest is destroyed by a natural disaster or is not established for reasons beyond the control of the taxpayer, if the measures taken in completing the original or earlier project would normally have resulted in establishing the minimum number of trees per acre anticipated by the project.

(11) Any owner affected by a determination, regarding the reforestation tax credit made by:

(a) The State Forester, except for a denial of a request for a preliminary certificate due to the annual reforestation credit cost limitation calculated under ORS 315.108 (Annual reforestation credit cost limitation) , may appeal that determination in the manner provided for in ORS 526.475 (Appeal of decisions by State Forester) (1).

(b) The Department of Revenue, may appeal that determination in the manner provided for in ORS 526.475 (Appeal of decisions by State Forester) (2). [1993 c.730 §8 (enacted in lieu of 316.094, 317.102 and 318.110); 1995 c.746 §23; 2001 c.359 §1; 2003 c.454 §122; 2003 c.621 §97a; 2007 c.883 §1; 2009 c.913 §19]

Note: Section 5, chapter 605, Oregon Laws 1987, provides:

Sec. 5. No tax credit shall be allowed under ORS 315.104 (Reforestation) based upon reforestation project costs if the preliminary certificate is not issued on or before December 31, 2011. [1987 c.605 §5; 1989 c.887 §4; 1995 c.746 §28; 2001 c.359 §3]

Note: 315.104 (Reforestation) is repealed January 2, 2028. See section 9, chapter 883, Oregon Laws 2007.

Source: Section 315.104 — Reforestation; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 305.802 — OR Code / Title 29 / Chapter 305 / Section 305.802
305.802 Report to Legislative Assembly
Status: in_force

(1) Not later than February 15 of each odd-numbered year, the office of the Taxpayer Advocate shall report, in the manner required by ORS 192.245 (Form of report to legislature) , to a committee of the Legislative Assembly related to revenue regarding the operation of the office.

(2) The report required under this section shall include, for the two calendar years immediately proceeding:

(a) The number of and description of taxpayer complaints received by the office.

(b) Actions taken to resolve complaints made to the office.

(c) Evaluations by taxpayers of the quality of service provided by the department.

(d) Operational issues or other barriers that office staff perceive as preventing equitable and fair collection of taxes.

(e) Recommendations to policymakers on administrative efficiencies related to Oregon tax law.

(f) Recommendations to policymakers on the effectiveness of the Taxpayer Advocate program in removing obstacles to taxpayer compliance with the tax system. [2021 c.555 §3a]

Source: Section 305.802 — Report to Legislative Assembly , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 314.605 — OR Code / Title 29 / Chapter 314 / Section 314.605
314.605 Short title
Status: in_force

(1) ORS 314.605 (Short title) to 314.675 (Apportionment of net loss) may be cited as the Uniform Division of Income for Tax Purposes Act.

(2) ORS 314.610 (Definitions for ORS 314.605 to 314.675) to 314.667 (Additional methods to determine extent of business activity in this state) shall be so construed as to effectuate its general purpose to make uniform the law of those states which enact it. [1965 c.152 §§20,21]

Source: Section 314.605 — Short title; construction , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 315.331 — OR Code / Title 29 / Chapter 315 / Section 315.331
315.331 Energy conservation projects
Status: in_force

(1) A credit is allowed against the taxes otherwise due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317 or 318, for an energy conservation project that is certified under ORS 469B.270 (Definitions for ORS 315.331 and 469B.270 to 469B.306) to 469B.306 (Policies and procedures) . The credit is allowed as follows:

(a) Except as provided in ORS 469B.298 (Recertification of eligibility) and in paragraph (b) of this subsection, the credit allowed in each of the first two tax years in which the credit is claimed shall be 10 percent of the certified cost of the facility, but may not exceed the tax liability of the taxpayer. The credit allowed in each of the succeeding three years shall be five percent of the certified cost, but may not exceed the tax liability of the taxpayer.

(b) If the certified cost of the facility does not exceed $20,000, the total amount of the credit allowable under subsection (3) of this section may be claimed in the first tax year for which the credit may be claimed, but may not exceed the tax liability of the taxpayer.

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

(a) The project must be located in Oregon.

(b) The project must have received final certification from the Director of the State Department of Energy under ORS 469B.270 (Definitions for ORS 315.331 and 469B.270 to 469B.306) to 469B.306 (Policies and procedures) .

(c) If the project is a research and development project, it must receive, prior to certification under ORS 469B.288 (Submissions for preliminary certification) , a recommendation from a qualified third party selected by the director.

(d) If the project is new construction or a total building retrofit, then the project must achieve, at a minimum, the energy efficiency standards required for:

(A) LEED Platinum certification;

(B) A four globes rating from the Green Globes program;

(C) A nationally or regionally recognized and appropriate sustainable building program whose performance standards are equivalent to the standards required for LEED Platinum certification or a four globes rating from the Green Globes program, as determined by the department; or

(D) Verification that the construction conformed to the standards of the Reach Code adopted pursuant to ORS 455.500 (Reach Code) .

(3) The total amount of credit allowable to an eligible taxpayer under this section may not exceed 35 percent of the certified cost of the project.

(4) Intentionally left blank —Ed.

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

(b) A new owner, or, upon re-leasing of the project, a new lessee, may apply for a new certificate under ORS 469B.291 (Final certification) . The new lessee or owner must meet the requirements of ORS 469B.270 (Definitions for ORS 315.331 and 469B.270 to 469B.306) to 469B.306 (Policies and procedures) and may claim a tax credit under this section only if all moneys owed by the new owner or lessee to the State of Oregon have been paid, if the project continues to operate and if all conditions in the final certification are met. The tax credit available to the new owner shall be limited to the amount of credit not claimed by the former owner or, for a new lessee, the amount of credit not claimed by the lessee under all previous leases. The State Department of Energy may waive the requirement that a new owner or lessee apply for a new certificate under ORS 469B.291 (Final certification) if the remaining credit is less than $20,000.

(c) The department may not revoke the certificate covering a project under paragraph (a) of this subsection if the tax credit associated with the project has been transferred to a taxpayer who is an eligible applicant under ORS 469B.285 (Application for preliminary certification) .

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

(6) Any tax credit otherwise allowable under this section that is not used by the taxpayer in a particular year may be carried forward and offset against the taxpayer’s tax liability for the next succeeding tax year. Any credit remaining unused in that next succeeding tax year may be carried forward and used in the second succeeding tax year, and likewise, any credit not used in that second succeeding tax year may be carried forward and used in the third succeeding tax year, and likewise, any credit not used in that third succeeding tax year may be carried forward and used in the fourth succeeding tax year, and likewise, any credit not used in that fourth succeeding tax year may be carried forward and used in the fifth succeeding tax year, but may not be carried forward for any tax year thereafter. Credits may be carried forward to and used in a tax year beyond the years specified in subsection (1) of this section only as provided in this subsection.

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

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

(9) The definitions in ORS 469B.270 (Definitions for ORS 315.331 and 469B.270 to 469B.306) apply to this section. [2011 c.730 §35; 2015 c.545 §3]

Note: Section 9, chapter 545, Oregon Laws 2015, provides:

Sec. 9. Section 2 of this 2015 Act [ 469B.298 (Recertification of eligibility) ] and the amendments to ORS 315.331 (Energy conservation projects) , 469B.276 (Transferability of project tax credit) , 469B.291 (Final certification) , 469B.294 (Fees for certification or recertification) , 469B.297 (Certificate required for tax credits) and 469B.300 (Suspension or revocation of certificate or portion of certificate) by sections 3 to 8 of this 2015 Act apply to applications for final certification under ORS 469B.291 (Final certification) submitted on or after September 1, 2015, and to tax years beginning on or after January 1, 2015. [2015 c.545 §9]

Note: Sections 36 and 51, chapter 730, Oregon Laws 2011, provide:

Sec. 36. (1) A taxpayer may not be allowed a credit under section 35 of this 2011 Act [ 315.331 (Energy conservation projects) ] if the first tax year for which the credit would otherwise be allowed, with respect to an energy conservation project certified under section 45 of this 2011 Act [ 469B.291 (Final certification) ], begins on or after January 1, 2018.

(2) A taxpayer may not be allowed a credit for an energy conservation project that is a cogeneration facility as that term is defined in ORS 758.505 (Definitions for ORS 758.505 to 758.555) for a tax year that begins before January 1, 2013. [2011 c.730 §36]

Sec. 51. Sections 35 [ 315.331 (Energy conservation projects) ], 36 and 38 to 50 [ 469B.270 (Definitions for ORS 315.331 and 469B.270 to 469B.306) to 469B.306 (Policies and procedures) ] of this 2011 Act apply to applications for preliminary certification submitted under section 43 of this 2011 Act [ 469B.285 (Application for preliminary certification) ] after July 1, 2011, and to tax years beginning on or after January 1, 2011. [2011 c.730 §51]

Source: Section 315.331 — Energy conservation projects , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 319.382 — OR Code / Title 29 / Chapter 319 / Section 319.382
319.382 Agreements for refunds to Indian tribes
Status: in_force

Notwithstanding any other provision of law, the Department of Transportation may enter into agreements with the governing body of any Indian tribe residing on a reservation in Oregon to provide refunds to the tribe of state motor vehicle fuel taxes for fuel purchased on the reservation and used by tribal members on tribal reservation lands, other than for motor vehicle fuel used on state highways, county roads or city streets supported by the State Highway Fund. [1993 c.706 §2]

Note: 319.382 (Agreements for refunds to Indian tribes) was added to and made a part of 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 319.382 — Agreements for refunds to Indian tribes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 311.694 — OR Code / Title 29 / Chapter 311 / Section 311.694
311.694 Reimbursement of state for taxes uncollected after foreclosure
Status: in_force

(1) At the time that the property is deeded over to the county at the conclusion of the foreclosure proceedings pursuant to ORS 312.200 (Deed to county) the county court shall order the county treasurer to pay to the Department of Revenue from the unsegregated tax collections account the amount of uncollected deferred taxes and any interest that accrued prior to August 15 of the year in which the deferred taxes first became delinquent, or that accrues after the property is deeded to the county, and that has not been collected.

(2) Immediately upon payment, the county treasurer shall notify the tax collector of the amount paid to the department for the property which has been deeded to the county pursuant to ORS 312.200 (Deed to county) . [1963 c.569 §20; 1977 c.160 §13; 1985 c.162 §9; 2021 c.535 §16]

Source: Section 311.694 — Reimbursement of state for taxes uncollected after foreclosure , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 305.890 — OR Code / Title 29 / Chapter 305 / Section 305.890
305.890 Right to enter into agreement to satisfy liability in installment payments
Status: in_force

(1) A taxpayer shall have the right to enter into a written agreement with the Department of Revenue to satisfy liability for payment of any tax in installment payments if the Director of the Department of Revenue determines that the agreement will facilitate collection of such liability.

(2) Except as otherwise provided in this section, any agreement entered into by the director under this section shall remain in effect for the term of the agreement.

(3) The director may terminate any agreement entered into by the director under this section if:

(a) Any information that the taxpayer provided to the director prior to the date the agreement was entered into was inaccurate or incomplete; or

(b) The director believes that collection of any tax to which an agreement under this section relates is in jeopardy.

(4) If the director makes a determination that the financial condition of the taxpayer with whom the director has entered into an agreement under this section has significantly changed, the director may alter, modify or terminate the agreement. Action may be taken by the director under this subsection only if:

(a) Notice of such determination is provided to the taxpayer within 30 days prior to the date of such action; and

(b) Such notice includes the reasons why the director believes a significant change in the financial condition of the taxpayer has occurred.

(5) The director may alter, modify or terminate an agreement entered into by the director under this section in the case of the failure of the taxpayer to:

(a) Pay any installment at the time such installment payment is due under such agreement;

(b) Pay any other tax liability at the time such liability is due; or

(c) Provide a financial condition update as requested by the director. [1989 c.625 §73; 2003 c.46 §8]

Source: Section 305.890 — Right to enter into agreement to satisfy liability in installment payments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.797 — OR Code / Title 29 / Chapter 316 / Section 316.797
316.797 First-time home buyer savings account
Status: in_force

(1) An individual may create a first-time home buyer savings account with a financial institution to be used to pay or reimburse the account holder’s eligible costs related to the purchase of a single family residence by entering into a first-time home buyer savings account agreement with the financial institution.

(2) An individual may jointly own a first-time home buyer savings account with another person if the joint account holders are both first-time home buyers and file a joint income tax return.

(3) An individual may not be the account holder of more than one first-time home buyer savings account.

(4) Only cash may be contributed to a first-time home buyer savings account. Subject to the limitations of ORS 316.798 (Subtraction for contributions) (4), persons other than the account holder may contribute funds to a first-time home buyer savings account. There is no limitation on the amount of contributions that may be made to or retained in a first-time home buyer savings account.

(5) The account holder may not use funds held in a first-time home buyer savings account to pay expenses of administering the account, except that the financial institution that administers the account may deduct a service fee from the account.

(6) An account holder may withdraw all or part of the funds from a first-time home buyer savings account and deposit the funds in a new first-time home buyer savings account held by a different financial institution or the same financial institution.

(7) No financial institution is required to offer first-time home buyer savings accounts to customers of the institution. [2018 c.109 §3]

Source: Section 316.797 — First-time home buyer savings account; restrictions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 314.306 — OR Code / Title 29 / Chapter 314 / Section 314.306
314.306 Income from discharge of indebtedness
Status: in_force

(1) If a taxpayer excludes an amount from federal gross income by reason of the discharge of indebtedness of the taxpayer under section 108(a)(1)(A) of the Internal Revenue Code (relating to discharge of indebtedness in a bankruptcy declared under U.S.C. Title 11), then, with respect to that portion of the excluded amount that is apportioned to Oregon, the taxpayer shall apply the rules in 11 U.S.C. 346(j), as amended and in effect on December 31, 2022.

(2) If a taxpayer excludes an amount from federal gross income by reason of the discharge of indebtedness of the taxpayer under section 108(a)(1)(B) or (C) of the Internal Revenue Code (relating to discharge of indebtedness in insolvency or discharge of qualified farm indebtedness), then, with respect to that portion of the excluded amount that is apportioned to Oregon, the following paragraphs shall apply, in the following order:

(a) If the taxpayer has made the election under section 108(b)(5) of the Internal Revenue Code to first reduce the basis of the depreciable property of the taxpayer, the election shall also be effective for Oregon tax purposes. A corresponding reduction in the basis of the depreciable property of the taxpayer shall be made for Oregon tax purposes.

(b) The amount, if any, by which the following attributes are reduced under section 108(b)(1) of the Internal Revenue Code for federal tax purposes shall be added back for Oregon tax purposes:

(A) Federal net operating loss.

(B) Capital loss carryover.

(C) Basis of the property of the taxpayer, excluding amounts subject to the election under section 108(b)(5) of the Internal Revenue Code.

(D) Passive activity loss carryover.

(c) Excluding amounts subject to the election in section 108(b)(5) of the Internal Revenue Code:

(A) Any Oregon net operating loss of an individual or corporate taxpayer, including a net operating loss carryover to the taxpayer, shall be reduced by the amount of discharged indebtedness.

(B) Any net capital loss for the taxable year of the discharge, and any capital loss carryover to the taxable year, shall be reduced by the amount of discharged indebtedness minus the total amount taken into account under subparagraph (A) of this paragraph.

(C) The basis of the property of the taxpayer shall be reduced by the amount of discharged indebtedness minus the total amount taken into account under subparagraphs (A) and (B) of this paragraph.

(D) The passive activity loss carryover under section 469(b) of the Internal Revenue Code from the taxable year of the discharge shall be reduced by the amount of discharged indebtedness minus the total amount taken into account under subparagraphs (A), (B) and (C) of this paragraph. [1995 c.556 §19; 2017 c.304 §1; 2018 c.101 §18; 2019 c.319 §18; 2021 c.456 §19; 2022 c.83 §19; 2023 c.171 §19]

Source: Section 314.306 — Income from discharge of indebtedness; bankruptcy; insolvency , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 324.200 — OR Code / Title 29 / Chapter 324 / Section 324.200
324.200 Release of lien on real estate
Status: in_force

(1) Any person having a lien upon or any interest in real estate against which the amount of the warrant provided for in ORS 324.190 (Collection of unpaid tax) has become a lien, notice of which has been recorded in accordance with the laws of the state prior to the filing of the warrant, may request the Department of Revenue in writing to release the real estate from the lien of the warrant. If, upon such request the department finds that a sale of the property would not result in satisfaction of the taxes due in whole or in part, the department shall execute a release of the lien as to such property and such release shall be conclusive evidence of the extinguishment of the lien as to that property. If the department fails to act upon a request for release of a lien under this subsection within 60 days from the date of the request, any person having a lien upon or interest in the property against which the warrant has become a lien may make the department a party to any proceeding brought to enforce any interest in or lien upon such real property, and the determination of the court in such proceeding shall be conclusive and binding upon the department and the State of Oregon.

(2) In addition to the release of the lien provided for in subsection (1) of this section, the department may execute releases in the following cases, which releases shall be conclusive evidence of the extinguishment of the lien:

(a) If the department finds that the liability for the amount of the warrant, together with all interest, penalties and costs in respect thereto has been satisfied.

(b) If the department finds that the fair market value of that part of the property remaining subject to the lien is at least double the amount of the liability remaining unsatisfied in respect of such tax and the amount of all prior liens upon the property.

(c) If there is furnished to the department a bond, in such form and with the security the department considers sufficient, or an irrevocable letter of credit issued by an insured institution, as defined in ORS 706.008 (Additional definitions for Bank Act) , in either case conditioned upon the payment of the amount of the warrant, together with all interest in respect thereof, within 60 days after the issuance of the release.

(d) If there is paid to the department in partial satisfaction of the amount of the warrant an amount not less than the value, as determined by the department, of the interest of the State of Oregon in the part of the property to be so discharged. In determining such value the department shall give consideration to the fair market value of the part of the property to be so discharged and to such liens thereon as have priority to the lien of the State of Oregon. [1981 c.889 §13; 1991 c.331 §55; 1997 c.631 §460]

Source: Section 324.200 — Release of lien on real estate , https://www.­oregonlegislature.­gov/bills_laws/ors/ors324.­html (accessed May 26, 2025).
ORS § 305.420 — OR Code / Title 29 / Chapter 305 / Section 305.420
305.420 Issuance of subpoenas
Status: in_force

(1) The judge, a magistrate or the clerk of the tax court, on the request of any party to the proceeding, or the attorney of the party, shall issue subpoenas requiring the attendance of and the giving of testimony by witnesses, and subpoenas duces tecum requiring the production of any returns, books, papers, documents, correspondence and other evidence pertaining to the matter under inquiry at any designated place of hearing in the manner prescribed by law in civil actions in courts of this state.

(2) Any employee of the court designated in writing for the purpose by the judge may administer oaths.

(3) Any party to the proceeding may cause the depositions of witnesses residing within or without the state to be taken in the manner prescribed by law for like depositions in civil actions in courts of this state. To that end, the party may compel the attendance of witnesses and the production of returns, books, papers, documents, correspondence and other evidence pertaining to the matter under inquiry.

(4) Subject to ORS 305.390 (Subpoenas of records containing information on industrial plant for use to determine value of different industrial plant) and 305.392 (Process for limiting scope of third-party subpoena) , subpoenas in a proceeding involving the determination of the value of an industrial plant, as defined in ORS 308.408 (“Industrial plant” defined) , for purposes of ad valorem property taxation, may be issued as provided in subsection (1) of this section. However, upon petition of the person subpoenaed, the court shall make an order determining if the evidence sought by the subpoena is relevant to the pending proceeding and, if requested by the person subpoenaed, an order as required in the interests of justice to protect the confidentiality of the information subpoenaed. [1961 c.533 §17; 1963 c.304 §1; 1981 c.139 §5; 1993 c.353 §6; 1995 c.650 §18; 2003 c.46 §5; 2005 c.345 §6]

Source: Section 305.420 — Issuance of subpoenas; administration of oaths; depositions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.340 — OR Code / Title 29 / Chapter 307 / Section 307.340
307.340 Filing proof for cancellation of assessment
Status: repealed

(1) The property described in ORS 307.330 (Commercial facilities under construction) shall be listed for ad valorem property taxation, but the assessor shall cancel the assessment for any assessment year upon receipt of sufficient documentary proof that the property meets all of the conditions contained in ORS 307.330 (Commercial facilities under construction) . Such proof shall be filed with the assessor on or before April 1 of such year. No cancellation of assessment shall be made unless the required proof is filed within the time prescribed by this section. Any cancellation of assessment will be abated as to any nonmanufacturing property that is used or occupied within one year from the time construction commences and the assessor shall proceed to correct the assessment and tax roll or rolls from which the property was omitted from taxation, in the manner provided in ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) .

(2) If the proof required by subsection (1) of this section relates to state-appraised industrial property as defined in ORS 306.126 (Appraisal of industrial property by department) and is filed with the Department of Revenue within the time required by subsection (1) of this section, the proof shall be deemed timely filed with the assessor. [1959 c.246 §2; 1967 c.51 §2; 1971 c.284 §2; 1991 c.459 §56; 1993 c.270 §77; 1997 c.541 §118; 2015 c.36 §8]

Note: Sections 1 to 7, chapter 112, Oregon Laws 2016, provide:

Sec. 1. (1) As used in sections 1 to 5, chapter 112, Oregon Laws 2016:

(a) “Eligible location” means land and improvements that are located in a rural area. “Eligible location” includes a location that has not formerly been used for industrial purposes.

(b) “Eligible property” means improvements classified as industrial under rules established by the Department of Revenue pursuant to ORS 308.215 (Contents of assessment roll) (1)(a)(C), and associated personal property, whether appraised by the county or by the Department of Revenue, that:

(A) Are newly constructed or installed at an eligible location; and

(B) Have a cost of initial investment to the purchaser of at least $1 million and not more than $25 million.

(c) “Qualified property” means eligible property for which an application has been approved under section 2, chapter 112, Oregon Laws 2016.

(d) “Rural area” means an area located in unincorporated territory, or in a city with a population of less than 40,000, that is located entirely outside of the urban growth boundaries of any and all cities with populations of 40,000 or more, as the urban growth boundaries are acknowledged on the date on which an applicant submits an application for eligible property under section 2, chapter 112, Oregon Laws 2016.

(2) Intentionally left blank —Ed.

(a) The governing body of a city or county may adopt an ordinance or resolution granting a property tax exemption for eligible property located within the boundaries of the city or county, respectively.

(b) The terms of the exemption must conform to the provisions of sections 1 to 5, chapter 112, Oregon Laws 2016. In addition, an ordinance or resolution adopted under this subsection shall establish standards for the imposition of conditions described in section 2 (4), chapter 112, Oregon Laws 2016.

(3) Intentionally left blank —Ed.

(a) Qualified property must be:

(A) Owned or leased by the applicant filing the application under section 2, chapter 112, Oregon Laws 2016.

(B) Used through the final year of exemption for the purpose, and at the location, identified in the application filed under section 2, chapter 112, Oregon Laws 2016.

(b) The exemption:

(A) May be granted to eligible property only if the first assessment year to which the application filed under section 2, chapter 112, Oregon Laws 2016, relates is the first assessment year that begins after the eligible property was first placed in service; and

(B) Shall be granted only for qualified property that was first placed in service after the ordinance or resolution was adopted.

(4) Intentionally left blank —Ed.

(a) The exemption shall be granted as a 100 percent exemption of the real market value of the qualified property for any three out of five consecutive property tax years.

(b) Notwithstanding paragraph (a) of this subsection, the city or county may specify in the ordinance or resolution:

(A) A minimum cost of initial investment greater than $1 million.

(B) Any number of years not greater than five for which the exemption shall be granted.

(C) The percentage of the real market value of the qualified property granted exemption for each year.

(D) Different schedules in each property tax year for the years and percentages described in subparagraphs (B) and (C) of this paragraph, depending on the minimum costs of initial investment of the qualified property.

(5) Intentionally left blank —Ed.

(a) An ordinance or resolution adopted pursuant to this section may not take effect unless, upon request of the city or county that adopted the ordinance or resolution, the rates of taxation of the taxing districts whose governing bodies agree to grant the exemption, when combined with the rate of taxation of the city or county, equal 75 percent or more of the total combined rate of taxation on the qualified property.

(b) Upon the taking effect of the ordinance or resolution, the exemption shall apply to all property tax levies of all taxing districts in which qualified property is located.

(c) The decisions of the taxing districts under paragraph (a) of this subsection may not be changed but are not binding with respect to an ordinance or resolution adopted pursuant to subsection (6) of this section or a new ordinance or resolution adopted pursuant to subsection (2) of this section.

(d) All qualified property shall be granted exemption under this section, or deferral under section 3, chapter 112, Oregon Laws 2016, on the same terms provided in the ordinance or resolution adopted or amended by the city or county and in effect on the date the application is submitted under section 2, chapter 112, Oregon Laws 2016.

(6) Intentionally left blank —Ed.

(a) A city or county may adopt at any time an ordinance or resolution amending the terms of an exemption granted pursuant to this section or a deferral granted pursuant to section 3, chapter 112, Oregon Laws 2016, subject to approval of the taxing districts under subsection (5)(a) of this section, or terminating the exemption or deferral.

(b) Notwithstanding an ordinance or resolution adopted under paragraph (a) of this subsection, qualified property that has been granted an exemption pursuant to this section, or a deferral pursuant to section 3, chapter 112, Oregon Laws 2016, shall continue to receive the exemption or deferral under the terms in effect at the time the exemption or deferral was first granted.

(7) If a city or county proposes an ordinance or resolution providing for an exemption on terms other than the terms provided in subsection (4)(a) of this section, the ordinance or resolution may not take effect unless the governing body of the city or county, as applicable, receives testimony from the county assessor at a public hearing on the question regarding the cost and administration of the proposed terms of the exemption.

(8) Intentionally left blank —Ed.

(a) Qualified property granted an exemption pursuant to this section, or a deferral pursuant to section 3, chapter 112, Oregon Laws 2016, is not eligible for any other property tax exemption or special assessment.

(b) Otherwise eligible property that has received another property tax exemption or special assessment is not eligible for the exemption or deferral.

(c) Paragraphs (a) and (b) of this subsection do not apply to the exemption granted under ORS 307.330 (Commercial facilities under construction) . [2016 c.112 §1; 2018 c.111 §15]

Sec. 2. (1)(a) The governing body of a city or county that adopts an ordinance or resolution pursuant to section 1 of this 2016 Act shall prescribe exemption application forms and the information required to be included in the application.

(b) If eligible property is located in a city and county, each of which has adopted an ordinance or resolution under section 1 of this 2016 Act, the applicant shall elect the exemption the applicant wishes to receive for the eligible property by submitting the application to the city or county, as applicable.

(c) If the initial cost of investment of the eligible property exceeds $25 million, the applicant shall specify in the application the items of eligible property having a total cost of initial investment of $25 million for which the exemption is sought.

(d) An application must be accompanied by an application fee fixed by the city or county, as applicable, in an amount determined to compensate the city or county for the actual costs of processing the application.

(2) Intentionally left blank —Ed.

(a) An application must be submitted for review to the city or county, as applicable, on or before March 1 preceding the property tax year to which the application relates.

(b) Notwithstanding paragraph (a) of this subsection, an application may be filed under this section for the current property tax year:

(A) On or before December 31 of the property tax year, if the application is accompanied by a late filing fee of the greater of $200 or one-tenth of one percent of the real market value as of the most recent assessment date of the eligible property to which the application relates.

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

(c) Intentionally left blank —Ed.

(A) An application may be filed as provided in paragraph (b) of this subsection notwithstanding that there are no grounds for hardship as required for late filing under ORS 307.475 (Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value) .

(B) A late filing fee collected under paragraph (b) of this subsection must be deposited in the general fund of the city or county, as applicable.

(d) If the ownership of all property included in the application for a prior year remains unchanged, a new application is not required.

(3) Intentionally left blank —Ed.

(a) Upon receipt of an application submitted pursuant to subsection (2) of this section, the city or county, as applicable, shall determine as soon as practicable:

(A) Whether the property to which the application relates is eligible property located within the boundaries of the city or county;

(B) The cost of initial investment of the eligible property to the purchaser; and

(C) The date on which the eligible property was first placed in service.

(b) If any determination made pursuant to paragraph (a) of this subsection renders the property ineligible for the exemption, the application shall be rejected.

(4) If the property is eligible for the exemption under subsection (3) of this section, the application meets the requirements of the ordinance or resolution of the city or county and the governing body of the city or county and the applicant have agreed to conditions under section 5 of this 2016 Act, the governing body shall adopt a resolution:

(a) Approving the application;

(b) Stating the conditions; and

(c) Notifying the assessor of the county in which the qualified property is located and, if the qualified property is state-appraised industrial property, the Department of Revenue of the approval and including with the notification such information as is necessary for the assessor and department to perform their respective duties with respect to the qualified property.

(5) Provided all other requirements of ORS 305.275 (Persons who may appeal due to acts or omissions) are met, the cost of initial investment of the qualified property as determined under this section may be appealed pursuant to ORS 305.275 (Persons who may appeal due to acts or omissions) even if, for purposes of ORS 305.275 (Persons who may appeal due to acts or omissions) (1)(a), the governing body of the city makes the determination of the cost. The rejection of an application on any basis other than the cost of initial investment may not be appealed.

(6) For each property tax year that qualified property is granted exemption pursuant to this section, the assessor of the county in which the qualified property is located:

(a) Shall enter on the assessment and tax roll the notation “potential additional tax liability”; and

(b) May impose and collect a fee in an amount determined by the assessor to compensate the assessor for the actual costs of administering the exemption for the qualified property. [2016 c.112 §2]

Sec. 3. (1)(a) The governing body of a city or county that adopts an ordinance or resolution pursuant to section 1 of this 2016 Act may, at the time of adoption, elect to grant the amount of the exemption as computed under section 1 (4) of this 2016 Act as a deferral of property taxes rather than as an exemption. Except as otherwise provided in this section, all provisions of sections 1, 2 and 4 of this 2016 Act apply to a property tax deferral elected in accordance with this section. The election to defer rather than exempt property taxes may be changed only in the manner provided by section 1 (6) of this 2016 Act.

(b) An ordinance or resolution that grants a deferral pursuant to paragraph (a) of this subsection may not take effect unless the governing body of the city or county, as applicable, receives testimony from the county assessor at a public hearing on the question regarding the cost and administration of the proposed terms of the deferral.

(2) Intentionally left blank —Ed.

(a) For each property tax year that qualified property is granted deferral pursuant to this section, and until the taxes have been added to the assessment and tax roll under subsection (3) of this section, the assessor of the county in which the qualified property is located:

(A) Shall enter on the assessment and tax roll the notation “deferred additional tax liability”; and

(B) May impose and collect a fee in an amount determined by the assessor to compensate the assessor for the actual costs of administering the deferral for the qualified property.

(b) Interest shall not accrue on taxes deferred pursuant to this section during the period of deferral.

(3) Intentionally left blank —Ed.

(a) Taxes deferred pursuant to this section shall be added to the taxes extended against the qualified property on the assessment and tax roll as follows:

(A) The deferred additional taxes for the first property tax year for which deferral was granted shall be added to the tax extended against the qualified property on the assessment and tax roll for the first property tax year that begins after the period of deferral ends; and

(B) The deferred additional taxes for the second, third, fourth and fifth property tax years, as applicable, shall be added to the tax extended against the qualified property on the assessment and tax roll for the second, third, fourth and fifth property tax years, respectively, that begin after the period of deferral ends.

(b) Deferred additional taxes collected pursuant to this section shall be deemed to be assessed and imposed in the property tax year for which the taxes were imposed and deferred.

(c) Deferred additional taxes added to the tax extended against the qualified property may be paid to the tax collector prior to the completion of the assessment and tax roll to which the tax is to be added, pursuant to ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll) . The tax collector may apply prepayments of deferred additional taxes under this paragraph for one or more future property tax years to the taxes imposed on the next following assessment and tax roll.

(4) If any qualified property granted deferral under this section is sold or otherwise transferred or is moved out of the county, the lien for the deferred additional taxes added under this section shall attach and the deferred additional taxes are due and payable as of the day before the sale or transfer or, if the qualified property is removed from the county, five days before the removal, whichever is earlier. [2016 c.112 §3]

Sec. 4. (1) The assessor of the county in which qualified property is located shall immediately disqualify the property for an exemption granted pursuant to section 1 of this 2016 Act, or deferral granted pursuant to section 3 of this 2016 Act, and the disqualified property shall be assessed and taxed in the same manner as other property is assessed and taxed, if, in any year through the final assessment year of the exemption or deferral:

(a) The qualified property is not used for the purpose, or at the location, identified in the application approved under section 2 of this 2016 Act; or

(b) The applicant fails to comply with the conditions established and agreed to under section 5 of this 2016 Act.

(2) Intentionally left blank —Ed.

(a) If the disqualified property was granted an exemption, additional taxes shall be assessed against the property for the first property tax year following the disqualification in an amount equal to the difference between the taxes assessed against the property and the taxes that would have been assessed against the property without the exemption, for the number of years that the exemption was granted.

(b) If the disqualified property was granted a deferral, deferred additional taxes shall be assessed against the property for the first property tax year following the disqualification in an amount equal to the deferred taxes for all years for which the deferral was granted. [2016 c.112 §4]

Sec. 5. (1) As used in this section:

(a) “Annual average employment of the applicant” means the average employment of the applicant, calculated over the 12 months preceding the date of the application submitted under section 2, chapter 112, Oregon Laws 2016.

(b) “Employment of the applicant” means the number of employees working for the applicant a majority of their time in eligible operations at a location for which the applicant has submitted an application under section 2, chapter 112, Oregon Laws 2016.

(c) “First-source hiring agreement” means an agreement between an applicant and a publicly funded job training provider whereby the provider refers qualified candidates to the firm for new jobs and job openings in the firm.

(2) An application for exemption may not be approved under section 2, chapter 112, Oregon Laws 2016, unless the applicant and the governing body of the city or county have agreed to, and the applicant has complied with, the conditions of this section.

(3) The applicant must agree to enter into a first-source hiring agreement with the governing body of the city or county for the period of the exemption.

(4) As of a date certain agreed upon by the applicant and the governing body of the city or county, as applicable, but in no event later than the end of the first property tax year for which the exemption is granted, the employment of the applicant may not be less than the greater of:

(a) 110 percent of the annual average employment of the applicant; or

(b) The annual average employment of the applicant plus one employee.

(5) Intentionally left blank —Ed.

(a) The applicant or another firm under common control may not close or permanently curtail operations in another part of the state that is more than 30 miles from the eligible location. This subsection applies to the transfer of any of the applicant’s operations to an eligible location from another part of the state, if the closure or permanent curtailment in the other part of the state decreased the applicant’s employment in the other part of the state.

(b) The applicant or another firm under common control may not close or permanently curtail operations in another part of the state that is 30 miles or less from the eligible location unless the employment of the applicant at the eligible location and at the other locations from which employees were transferred has been increased to not less than 110 percent of the annual average employment of the firm at the eligible location and the other locations from which the employees were transferred.

(6) The governing body of the city or county may establish other reasonable conditions related to economic development with respect to the qualified property, including greater employment requirements under this section.

(7) The conditions established under this subsection may be modified at the request of the applicant at any time before the beginning of the first property tax year for which the exemption is granted.

(8) The governing body of the city or county shall establish procedures for monitoring and verifying the compliance of the applicant with the conditions imposed under this section and shall require the applicant to agree to the procedures as a condition for granting the exemption.

(9) The conditions established under this subsection shall be set forth in the resolution adopted under section 2 (4), chapter 112, Oregon Laws 2016, and shall remain in effect throughout the period for which the exemption is granted. [2016 c.112 §5; 2019 c.575 §1]

Sec. 6. (1) Sections 1 to 5, chapter 112, Oregon Laws 2016, are repealed on January 2, 2030.

(2) Notwithstanding the date specified in subsection (1) of this section, newly constructed or installed industrial improvements that are granted exemption or deferral under an ordinance or resolution adopted pursuant to section 1, chapter 112, Oregon Laws 2016, shall continue to receive the exemption or deferral under the provisions of the ordinance or resolution. [2016 c.112 §6; 2023 c.398 §3]

Sec. 7. (1) As soon as practicable after December 1 of each year, a city or county that has granted a property tax exemption or deferral pursuant to sections 1 to 5 of this 2016 Act shall submit the following information from the current property tax year to the Department of Revenue:

(a) The kind and value of the qualified property;

(b) The name of the owner or lessee that submitted the application approved under section 2 of this 2016 Act;

(c) The real market value of the qualified property;

(d) The amount of ad valorem property taxes that were not imposed on the property because of the exemption or deferral;

(e) The number of years and the percentage of real market value for which the exemption or deferral was granted; and

(f) A copy of the employment and other conditions established for the property under section 2 (4) of this 2016 Act.

(2) The department shall submit the information in a report to the Chief State Information Officer for posting on the Oregon transparency website under ORS 184.484 [renumbered 276A.256 (Reports of tax expenditures connected to economic development) ]. [2016 c.112 §7]

Source: Section 307.340 — Filing proof for cancellation of assessment; abatement , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.780 — OR Code / Title 29 / Chapter 305 / Section 305.780
305.780 Taxes due prior to year in which suit brought
Status: in_force

Nothing contained in ORS 305.770 (Report of taxpayers paying invalid tax) to 305.785 (Appropriation) authorizes the refunding of any tax collected and paid under an invalidated tax law, or invalidated part thereof, where the tax as provided in such law became due and payable in any year prior to the year in which the suit or action seeking the invalidation of the law or part thereof was instituted. [Formerly 306.310]

Source: Section 305.780 — Taxes due prior to year in which suit brought , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 315.279 — OR Code / Title 29 / Chapter 315 / Section 315.279
315.279 Commencement of quarterly payments
Status: in_force

The Department of Revenue shall begin quarterly payments under ORS 315.276 (Quarterly payments based on annual advance amount) during the second year immediately following the year in which ORS 315.276 (Quarterly payments based on annual advance amount) becomes operative under section 5, chapter 538, Oregon Laws 2023, and shall continue to make quarterly payments in each year thereafter, provided that the payments continue not to affect eligibility for federal public assistance programs, under a waiver described in section 6, chapter 538, Oregon Laws 2023, or another condition described in section 5 (2), chapter 538, Oregon Laws 2023. [2023 c.538 §4]

Note: Sections 1, 5 and 11, chapter 538, Oregon Laws 2023, provide:

Sec. 1. Sections 2 to 5 of this 2023 Act [ 315.273 (Qualifying child of taxpayer) to 315.279 (Commencement of quarterly payments) and section 5] are added to and made a part of ORS chapter 315. [2023 c.538 §1]

Sec. 5. Section 3 of this 2023 Act [ 315.276 (Quarterly payments based on annual advance amount) ] becomes operative 30 days after whichever of the following occurs first:

(1) The United States Department of Agriculture approves the request for waiver under section 6 of this 2023 Act; or

(2) The Department of Revenue receives notice that the requirement to include recurring or nonrecurring state payments of income tax refunds, rebates or credits in income-based eligibility determinations for any federal public assistance program is abrogated as a consequence of:

(a) The enactment of federal legislation;

(b) A decision by a controlling court from which there is no further right of appeal; or

(c) Publication of federal regulations, guidelines, memoranda or any other official action taken by a federal agency with the authority to alter income-based eligibility determinations for federal public assistance programs. [2023 c.538 §5]

Sec. 11. Section 2 of this 2023 Act [ 315.273 (Qualifying child of taxpayer) ] applies to tax years beginning on or after January 1, 2023, and before January 1, 2029. [2023 c.538 §11]

Source: Section 315.279 — Commencement of quarterly payments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 308a.116 — OR Code / Title 29 / Chapter 308a / Section 308a.116
308A.116 Disqualification of nonexclusive farm use zone farmland
Status: in_force

(1) Nonexclusive farm use zone farmland qualified for special assessment under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) shall be disqualified from such special assessment upon:

(a) Notification by the taxpayer to the assessor to remove the special assessment;

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

(c) Removal of the special assessment by the assessor upon the discovery that the land is no longer in farm use for failure to meet the income requirements under ORS 308A.071 (Income requirements for nonexclusive farm use zone farmland) or is no longer in farm use;

(d) The act of recording a subdivision plat under the provisions of ORS chapter 92; or

(e) Termination of a lease between a public owner of the farmland and a taxable lessee described in ORS 307.110 (Public property leased or rented by taxable owner) .

(2) The county assessor shall not disqualify the land that has been receiving special assessment upon the sale or transfer to a new owner or transfer by reason of death of a former owner to a new owner if the land continues to be used solely for farm use.

(3) When, for any reason, the land or any portion thereof ceases to be used solely for farm use, the owner at the time of the change in use shall notify the assessor of the change prior to the next January 1 assessment date.

(4) If under subsection (1)(d) of this section, the county assessor disqualifies land for special assessment upon the act of platting the land, the land, or a part of the land, may be requalified for special assessment upon:

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

(b) Submission by the owner of an application for special assessment under ORS 308A.077 (Application to qualify nonexclusive farm use zone farmland) ;

(c) Meeting all of the qualifications for farm use special assessment under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) ; and

(d) Meeting the requirements, if any, of applicable local government zoning ordinances with regard to minimum lot or parcel acreage for farm use.

(5) The county assessor shall not disqualify land that has been receiving special assessment if the land is not being farmed 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) .

(6) Intentionally left blank —Ed.

(a) Disqualification under subsection (1)(c) of this section is reversed if the taxpayer:

(A) Notifies the assessor in writing pursuant to ORS 308A.718 (Assessor to send notice upon disqualification or forestland change in use) of the taxpayer’s intention to seek certification for a remediation plan; and

(B) Files an application for a certified remediation plan with the assessor within one year after the date of disqualification.

(b) In addition to the grounds for disqualification under subsection (1)(c) of this section, the assessor may disqualify land granted farm use special assessment pursuant to a remediation plan upon:

(A) Discovery, or notice from an extension agent of the Oregon State University Extension Service, that the plan is not being implemented substantially as certified; or

(B) Discovery, or notice from the owner, tenant or lessee or from an extension agent of the Oregon State University Extension Service, that the plan as certified is no longer necessary, practicable or effective.

(7) Intentionally left blank —Ed.

(a) Notwithstanding ORS 308.210 (Assessing property) , 308A.068 (Qualification of nonexclusive farm use zone farmland) , 311.405 (Tax as lien) or 311.410 (Effect of property transfer or lease termination on lien and on taxability of property) , if disqualification occurs as a result of the discovery that the land is no longer in farm use, then, regardless of when during the assessment year discovery is actually made, disqualification by the county assessor shall occur as of the January 1 assessment date of the assessment year in which discovery is made.

(b) Paragraph (a) of this subsection shall apply only if the notice of disqualification required under ORS 308A.718 (Assessor to send notice upon disqualification or forestland change in use) is mailed by the county assessor prior to August 15 of the tax year for which the disqualification of the land is asserted.

(8) Upon disqualification, additional taxes shall be determined as provided in ORS 308A.700 (Definitions for ORS 308A.700 to 308A.733) to 308A.733 (Withdrawal of change of special assessment application) . [Formerly 308.390; 2009 c.776 §4; 2017 c.275 §2]

Source: Section 308A.116 — Disqualification of nonexclusive farm use zone farmland; reversal for remediation plan; additional taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 308.055 — OR Code / Title 29 / Chapter 308 / Section 308.055
308.055 Special assessor appointed if assessor fails to act
Status: in_force

If the assessor fails to commence or continuously and vigorously prosecute the making of the assessment in the manner provided by law, the county court or board of county commissioners may summarily appoint a special assessor. The special assessor shall qualify in the same manner as the assessor. The special assessor shall have all the duties, rights, privileges and emoluments of the assessor in making the assessment for the current year. The acts of the special assessor shall have the same effect as if they had been done by the assessor. [Amended by 1981 c.804 §31]

Source: Section 308.055 — Special assessor appointed if assessor fails to act , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 316.218 — OR Code / Title 29 / Chapter 316 / Section 316.218
316.218 Annual report of compensation paid to professional athletic team members
Status: in_force

(1) In addition to other reports and returns required by law or rule, a person required to withhold compensation under ORS 316.214 (Withholding requirements for members of professional athletic teams) shall file an annual report with the Department of Revenue reporting:

(a) The total amount of compensation paid during the year to the members of the professional athletic team for which the report is being made.

(b) A roster of the members of the professional athletic team for which the report is being made who were members at any time during the year, that lists for each member:

(A) A taxpayer identification number;

(B) Compensation paid to the member; and

(C) The number of duty days in this state and the total number of duty days for the year.

(c) The amount withheld under ORS 316.214 (Withholding requirements for members of professional athletic teams) for the year.

(d) Other information the department may require by rule.

(2) The report must be filed with the department on or before April 15 following the year for which the report is being made or at another time as the department may require by rule. [2003 c.808 §8]

Source: Section 316.218 — Annual report of compensation paid to professional athletic team members , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 305.586 — OR Code / Title 29 / Chapter 305 / Section 305.586
305.586 Legislative findings
Status: in_force

(1) As used in this section:

(a) “Capital construction” has the meaning given that term in ORS 310.140 (Legislative findings) .

(b) “Capital costs” has the meaning given that term in ORS 310.140 (Legislative findings) .

(c) “Capital improvements” has the meaning given that term in ORS 310.140 (Legislative findings) .

(2) The Legislative Assembly finds that, when general obligation bonds are issued by a government unit to finance capital costs or to finance the costs of capital construction or capital improvements, subjecting the taxes imposed to pay the principal and interest on that bonded indebtedness to the limits of Article XI, section 11b (1), of the Oregon Constitution, reduces the credit quality of the bonds, injures bondholders and increases the cost of borrowing for all local governments in Oregon. The Legislative Assembly also finds that it is in the best interests of the State of Oregon and local governments in Oregon to ensure that, if a local government body expends proceeds from the bonds for other than capital costs, capital construction or capital improvements, whichever is an authorized use of proceeds of the bonds, the holders of the bonds, who are innocent with regard to the expenditure, will not suffer impairment of their security and interest in the bonds as a result.

(3) It is the policy of the State of Oregon and a matter of statewide concern that, notwithstanding ORS 305.587 (Tax court findings) (1) and 305.589 (Judicial declarations) (8), if in a proceeding commenced under ORS 305.583 (Interested taxpayer petitions for certain determinations) or 305.589 (Judicial declarations) , the Oregon Tax Court finds that the proceeds of general obligation bonds issued for capital construction or capital improvements as defined in Article XI, section 11 (13), of the Oregon Constitution, or general obligation bonds issued for capital costs, as defined in Article XI, section 11L, of the Oregon Constitution, have been expended for purposes other than capital costs or the costs of capital construction or capital improvements, the court shall endeavor, to the fullest extent practicable and consistent with equitable principles, to fashion a remedy that does not impair the security or value of the bonds to the bondholders and does not prejudice the ability of the local government body to satisfy its obligations under the bonds.

(4) In addition, the court shall fashion any remedy in a manner that takes into account the financial capacity and practical alternatives available to the local government body, and shall ensure that the remedy is proportional to, and restricted to correcting the amount of, any unlawful expenditure of bond proceeds. To the fullest extent possible, the court shall avoid any remedy that either invalidates, in whole or in part, the bonds or taxes levied or to be levied for payment of the bonds, or that makes any amount of the bonds for which the proceeds lawfully were expended subject to the limits of Article XI, section 11b (1), of the Oregon Constitution. [1997 c.171 §5; 2013 c.491 §7]

Source: Section 305.586 — Legislative findings; policy on remedies for misspent bond proceeds , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 305.110 — OR Code / Title 29 / Chapter 305 / Section 305.110
305.110 Duty to construe tax laws
Status: in_force

The Department of Revenue shall construe the tax and revenue laws of this state whenever requested by any interested person or by any officer acting under such laws and shall instruct such officers as to their duties under such laws. Such officers shall submit all questions arising with them which affect the construction of tax and revenue laws of the state to the department. [Formerly 306.110]

Source: Section 305.110 — Duty to construe tax laws; instruction of officers acting under tax laws , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 317.351 — OR Code / Title 29 / Chapter 317 / Section 317.351
317.351 ORS 317.349 not applicable to finance leases
Status: in_force

Notwithstanding ORS 317.349 (Transaction treated as lease purchase under federal law) , finance leases as described in section 168(f)(8) of the Internal Revenue Code, as that section was amended and in effect for purposes of ORS 317.349 (Transaction treated as lease purchase under federal law) , shall be accorded the same treatment for Oregon tax purposes as they are for federal tax purposes. [1987 c.293 §45; 2003 c.77 §22]

Source: Section 317.351 — ORS 317.349 not applicable to finance leases , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 321.262 — OR Code / Title 29 / Chapter 321 / Section 321.262
321.262 Purposes
Status: in_force

The purposes of ORS 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land) are:

(1) To impose with respect to forestlands in western Oregon a special assessment program whereby the value of forestland is determined as prescribed in ORS 321.201 (Definition of “forestland” for ORS 321.201 to 321.222) to 321.222 (Jurisdiction of board of property tax appeals) .

(2) To establish a special assessment program as a means of:

(a) Recognizing the long-term nature of the forest crop and fostering the public policy of Oregon to encourage the growing and harvesting of timber.

(b) Protecting the public welfare by assuring that the people of this state and future generations shall have the benefits to be derived from the continuous production of forest products from private forestlands.

(c) Promoting this state’s policy of encouraging forestry and the restocking of forestlands to provide present and future benefits by enhancing the water supply, preventing erosion, providing habitat for wildlife, providing scenic and recreational opportunities and providing for needed products. [1977 c.892 §2; 1993 c.801 §4; 2003 c.621 §3; 2017 c.315 §27]

Source: Section 321.262 — Purposes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 317.273 — OR Code / Title 29 / Chapter 317 / Section 317.273
317.273 Dividend income received by domestic corporation from certain foreign corporations
Status: in_force

To derive Oregon taxable income, there shall be subtracted from federal taxable income dividend income with respect to the “gross-up” provisions of section 78 of the Internal Revenue Code. [1983 c.162 §14]

Source: Section 317.273 — Dividend income received by domestic corporation from certain foreign corporations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 305.245 — OR Code / Title 29 / Chapter 305 / Section 305.245
305.245 Representation before tax court magistrate by officer or employee of county or department
Status: in_force

Notwithstanding ORS 8.690 (Advising and representing county officers and employees) , 9.160 (Bar membership required to practice law) , 9.320 (Necessity for employment of attorney) , ORS chapter 180, ORS 203.145 (Appointment of legal counsel for county governing body) or other law, in any conference or proceeding before a tax court magistrate with respect to the administration of any tax, a county or the Department of Revenue may be represented by any officer or authorized employee of the county or department. [1985 c.761 §39; 1995 c.650 §14]

Source: Section 305.245 — Representation before tax court magistrate by officer or employee of county or department , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.861 — OR Code / Title 29 / Chapter 307 / Section 307.861
307.861 Monitoring of certified projects
Status: in_force

(1) Upon determining to certify a vertical housing development project under ORS 307.857 (Application for exemption) , the city or county shall send a copy of the certification to the county assessor of the county in which the project is to be located. The certification must be accompanied by a description of the property granted partial exemption under ORS 307.864 (Partial property tax exemption) .

(2) At any time after certification and prior to the end of the exemption period, the city or county may:

(a) Request documentation, undertake investigations or otherwise review and monitor the project to ensure ongoing compliance by project applicants and owners.

(b) Undertake any remedial action that the city or county determines to be necessary or appropriate to fulfill the purposes of ORS 307.841 (Definitions for ORS 307.841 to 307.867) to 307.867 (Termination of zone) , including issuing a notice of decertification directing the county assessor to disqualify all or a portion of a project.

(3) Intentionally left blank —Ed.

(a) A notice of decertification issued under subsection (2)(b) of this section shall identify:

(A) The property decertified from the vertical housing development project;

(B) The amount by which the exemption multiplier computed under ORS 307.857 (Application for exemption) (4)(b) for purposes of ORS 307.841 (Definitions for ORS 307.841 to 307.867) to 307.867 (Termination of zone) has decreased, if applicable;

(C) The amount by which the exemption multiplier computed under ORS 307.857 (Application for exemption) (4)(c) for purposes of ORS 307.841 (Definitions for ORS 307.841 to 307.867) to 307.867 (Termination of zone) has decreased, if applicable;

(D) The remaining amount of the exemption multiplier computed under ORS 307.857 (Application for exemption) (4)(b) and include a description of the property in the project that remains dedicated to residential uses; and

(E) The remaining amount of the exemption multiplier computed under ORS 307.857 (Application for exemption) (4)(c) and include a description of the property that remains dedicated to low income residential housing.

(b) The notice of decertification shall include any other information prescribed by the city or county.

(c) The city or county shall send copies of the notice of decertification to the property owner and the county assessor of the county in which the property is located. [Formerly 285C.468; 2017 c.326 §7; 2021 c.476 §4]

Source: Section 307.861 — Monitoring of certified projects; decertification , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308.130 — OR Code / Title 29 / Chapter 308 / Section 308.130
308.130 Undivided estate of decedent
Status: in_force

The undivided estate of any deceased person may be assessed to the heirs or devisees of such person, without designating them by name, until they have given notice to the assessor of the division of the estate, and the names of the several heirs or devisees. Each heir and devisee shall be liable for the whole of the tax, and shall have a right to recover from the other heirs and devisees their respective portions of the tax when paid.

Source: Section 308.130 — Undivided estate of decedent; liability for whole tax; right of contribution , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 321.017 — OR Code / Title 29 / Chapter 321 / Section 321.017
321.017 Levy of additional privilege tax
Status: repealed

(1) In addition to the taxes levied under ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes) (1) to (4), there hereby is levied a privilege tax upon taxpayers on the harvesting of all merchantable forest products harvested on forestlands in the amount provided in subsection (2) of this section.

(2) The rate of tax levied in subsection (1) of this section shall be established annually at the beginning of each calendar year by the board of directors of the Oregon Forest Resources Institute, at a rate not to exceed 75 cents per thousand feet, board measure, adjusted annually for inflation since 1991 based on the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor.

(3) The tax shall be measured by and be applicable to each per thousand feet, board measure, and such shall be subject to and determined by the procedures and provisions of ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes) (5) and (6).

(4) The tax levied by subsection (1) of this section shall be due and payable to the Department of Revenue in the manner and procedure, including penalties and interest, as set forth for the collection of the privilege tax in 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) .

(5) The revenue from the tax levied by subsection (1) of this section shall be remitted to the State Treasurer who shall deposit it in a suspense account established under ORS 321.145 (Tax revenue credited to suspense account) (1). After payment of refunds, which shall be paid in the same manner as other forest products harvest tax refunds are paid in ORS 321.145 (Tax revenue credited to suspense account) (2), the balance of the additional tax imposed under subsection (1) of this section shall be deposited in the Oregon Forest Resources Institute Fund. [1991 c.949 §22; 1993 c.653 §4; 1999 c.968 §§2,2a; 2001 c.872 §2; 2003 c.769 §2; 2013 c.639 §2; 2017 c.621 §2; 2019 c.57 §13]

Note: Sections 4 to 7, chapter 31, Oregon Laws 2022, provide:

Sec. 4. Section 5 of this 2022 Act is added to and made a part of 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) . [2022 c.31 §4]

Sec. 5. (1) In addition to the taxes levied under ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes) and 321.017 (Levy of additional privilege tax) , there is levied a privilege tax upon taxpayers on the harvesting of all merchantable forest products harvested on forestlands in the amount provided in subsection (2) of this section.

(2) Intentionally left blank —Ed.

(a) Except as provided in paragraph (b) of this subsection, at the beginning of each calendar year, the Department of Revenue shall set the tax levied under subsection (1) of this section at a rate estimated to collect $2.5 million per year.

(b) Beginning with the first January following the issuance of an incidental take permit by the federal National Marine Fisheries Service or the United States Fish and Wildlife Service, pursuant to the federal Endangered Species Act (16 U.S.C. 1531 to 1544), that is consistent with the terms of the Private Forest Accord Report dated February 2, 2022, and published by the State Forestry Department on February 7, 2022, the Department of Revenue shall set the tax at a rate estimated to collect $5 million per year.

(3) The tax shall be measured by and be applicable to each per thousand feet, board measure, and such shall be subject to and determined by the procedures and provisions of ORS 321.015 (Levy of privilege taxes upon harvest of timber for certain purposes) (5) and (6).

(4) The tax levied under subsection (1) of this section shall be due and payable to the Department of Revenue in the manner and procedure, including penalties and interest, as set forth for the collection of the privilege tax 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) .

(5) The revenue from the tax levied under subsection (1) of this section shall be remitted to the State Treasurer who shall deposit it in a suspense account established under ORS 321.145 (Tax revenue credited to suspense account) (1). After payment of refunds, which shall be paid in the same manner as other forest products harvest tax refunds are paid under ORS 321.145 (Tax revenue credited to suspense account) (2), the balance of the additional tax imposed under subsection (1) of this section shall be deposited in a subaccount of the Oregon Conservation and Recreation Fund related to funding mitigation of the effects of forest practices, as defined in ORS 527.620 (Definitions for ORS 527.610 to 527.770) , on aquatic species. [2022 c.31 §5]

Sec. 6. (1) Section 5 of this 2022 Act applies to calendar years beginning on or after January 1, 2023, and ending on December 31 of the earlier of the tax years in which:

(a) A cumulative total of at least $250 million of revenue from the tax imposed under section 5 of this 2022 Act has been collected by the Department of Revenue; or

(b) The incidental take permit described in section 5 (2)(b) of this 2022 Act is for any reason revoked or invalidated or otherwise withdrawn pursuant to a final order, judgment or other decision that is not subject to further review or appeal.

(2) The Director of the Department of Revenue shall notify the Legislative Counsel and the Legislative Revenue Officer as soon as practicable following the end date of the tax described in subsection (1) of this section. [2022 c.31 §6]

Sec. 7. Section 5 of this 2022 Act is repealed on January 2, 2028, unless, before January 1, 2028, the National Marine Fisheries Service or the United States Fish and Wildlife Service, pursuant to the federal Endangered Species Act (16 U.S.C. 1531 to 1544):

(1) Approves a habitat conservation plan consistent with the terms of the Private Forest Accord Report dated February 2, 2022, and published by the State Forestry Department on February 7, 2022; and

(2) Issues an incidental take permit related to the habitat conservation plan. [2022 c.31 §7]

Source: Section 321.017 — Levy of additional privilege tax; distribution to Oregon Forest Resources Institute Fund , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 308.615 — OR Code / Title 29 / Chapter 308 / Section 308.615
308.615 Keeping roll as public record
Status: in_force

When the review of the assessment roll is complete, the Department of Revenue shall keep the roll as a public record. [Amended by 2009 c.128 §11]

Source: Section 308.615 — Keeping roll as public record , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 307.480 — OR Code / Title 29 / Chapter 307 / Section 307.480
307.480 Definitions for ORS 307.480 to 307.510
Status: in_force

As used in ORS 307.480 (Definitions for ORS 307.480 to 307.510) to 307.510 (Appeal to tax court by taxpayer) unless the context requires otherwise:

(1) “Agricultural workforce housing” means housing:

(a) That is limited to occupancy by agricultural workers, including agricultural workers who are retired or disabled, and the immediate family members of the agricultural workers; and

(b) No dwelling unit of which is occupied by a relative of the owner or operator of the agricultural workforce housing, other than a manufactured dwelling in a manufactured dwelling park nonprofit cooperative as defined in ORS 62.803 (Definitions for ORS 62.800 to 62.815) .

(2) “Eligible agricultural workforce housing” means agricultural workforce housing that:

(a) Is owned or operated by a nonprofit corporation as a nonprofit facility;

(b) Is not provided in connection with the recruitment or employment of agricultural workers; and

(c) Complies with all applicable local, state and federal building codes.

(3) “Eligible child care facility” means a child care facility that is:

(a) Certified 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) ;

(b) Owned or operated by a nonprofit corporation as a nonprofit facility; and

(c) Operated in conjunction or cooperation with an eligible farm labor camp.

(4) “Eligible farm labor camp” means a farm labor camp that:

(a) Is owned or operated by a nonprofit corporation as a nonprofit facility; and

(b) Complies with the safety and health standards for agricultural labor housing and related facilities adopted under the Oregon Safe Employment Act.

(5) “Farm labor camp” means any place, area or piece of land where housing or sleeping places are owned or maintained:

(a) By a person engaged in the business of providing housing or sleeping places for employees or prospective employees of another person and the immediate families of the employees or prospective employees if the employees or prospective employees are or will be engaged in agricultural work. Eligible farm labor camps may provide housing to workers not currently engaged in agricultural work if agricultural work is not available and employees or prospective employees are required either to engage in agricultural work or to leave the farm labor camp once agricultural work becomes available in the area.

(b) In connection with any work or place where agricultural work is being performed, whether the housing or sleeping places are owned or maintained by the employer or by another person.

(6) “Owned or operated by a nonprofit corporation as a nonprofit facility” includes, but is not limited to:

(a) The possession or operation of agricultural workforce housing, child care facility or farm labor camp property by a nonprofit corporation pursuant to a written lease or lease-purchase agreement if:

(A) The nonprofit corporation is obligated under the terms of the lease or lease-purchase agreement to pay the ad valorem taxes on the property used in operating the agricultural workforce housing, child care facility or farm labor camp; or

(B) The rent payable by the nonprofit corporation has been established to reflect the savings resulting from the exemption from taxation.

(b) The possession or operation of the property by a partnership of which the nonprofit corporation is:

(A) A general partner or the general manager; and

(B) Responsible for the day-to-day operation of the property.

(7) Intentionally left blank —Ed.

(a) “Rental” means the net amount of income from eligible agricultural workforce housing, an eligible child care facility or an eligible farm labor camp after deduction of costs paid or incurred in the operation of the housing, facility or camp.

(b) Deductible costs under this subsection:

(A) Include, but are not limited to, salaries or other compensation, insurance, utilities, garbage disposal, supplies, repairs and maintenance, interest and capital costs, whether capitalized and depreciated or amortized or deducted currently.

(B) Do not include in lieu taxes imposed under ORS 307.490 (Payments in lieu of taxes) . [1973 c.382 §1; 1991 c.232 §1; 1993 c.168 §1; 1995 c.278 §33; 2015 c.34 §1; 2022 c.27 §11]

Source: Section 307.480 — Definitions for ORS 307.480 to 307.510 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.155 — OR Code / Title 29 / Chapter 305 / Section 305.155
305.155 Cancellation of uncollectible tax
Status: in_force

(1) The Department of Revenue shall cancel an unpaid tax imposed by laws of the State of Oregon that is collected by the department, including any penalty or interest applicable to the tax, if the department determines that:

(a) The tax has been delinquent for seven or more years;

(b) All reasonable efforts have been made to effect collection;

(c) The taxpayer cannot be located or is dead; and

(d) The tax is wholly uncollectible.

(2) The department shall offer to suspend collection of an unpaid tax imposed by laws of the State of Oregon that is collected by the department, including any penalty or interest applicable to the tax, if the department determines that the individual liable for the debt:

(a) Has income that does not exceed 200 percent of the federal poverty guidelines based on the individual’s household size and household members;

(b) Has less than $5,000 in assets; and

(c) Has income solely from a source that is exempt from garnishment under ORS chapter 18.

(3) The department may cancel any tax imposed by laws of the State of Oregon that is collected by the department or any portion of the tax assessed against a person, including any penalty and interest that has not been collected, if the department determines that the administration and collection costs involved would exceed the amount that can reasonably be expected to be recovered.

(4) When taxes are canceled under subsection (1) or (3) of this section, the department shall make an order canceling the tax, penalties and interest. The order shall be filed in the records of the department. Upon making the order, the department also shall cause to be canceled or released any lien of record of the tax, penalties and interest in the counties that may have been filed and entered therein.

(5) When collection of taxes is suspended under subsection (2) of this section:

(a) The department shall continue to charge interest on the taxes for which collection has been suspended.

(b) The taxpayer may make voluntary payments of unpaid tax. Voluntary payment of unpaid tax under this subsection does not affect the taxpayer’s eligibility for suspension of collection under this section or allow the department to resume collection of any unpaid tax.

(c) The department may file a lien against the taxpayer’s property.

(d) The department may resume collection as described in subsection (7) of this section if the taxpayer incurs additional unpaid tax during the period of suspended collection.

(6) Nothing in this section limits the department’s authority to offset state or federal payments, including tax refunds, against unpaid taxes that have been suspended under subsection (2) of this section.

(7) Intentionally left blank —Ed.

(a) When collection of taxes is suspended under subsection (2) of this section, the department shall review annually the taxpayer’s eligibility for suspension of collection activities and ensure that the taxpayer continues to meet all requirements listed in subsection (2) of this section.

(b) If the department determines that a taxpayer no longer meets the requirements listed in subsection (2) of this section, the department may resume collection of any unpaid tax. Not less than 30 days before the department resumes collection under this subsection, the department shall provide written notice to the taxpayer that the taxpayer no longer qualifies for suspension of collection under this section and that the department will resume collection of the unpaid tax.

(8) The department may write off the debt on its accounts under ORS 293.240 (Writing off uncollectible debts due state agency) for any tax period for which collection has been suspended under subsection (2) for more than three tax years.

(9) The department shall by rule establish policies and procedures for the administration of this section. [1965 c.293 §2; 1973 c.402 §5; 1989 c.934 §2; 2003 c.46 §2; 2015 c.643 §3]

Source: Section 305.155 — Cancellation of uncollectible tax; suspension of collection; filing order; releasing liens , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 319.030 — OR Code / Title 29 / Chapter 319 / Section 319.030
319.030 License required for dealer in motor vehicle fuel
Status: in_force

No dealer shall sell, use or distribute any motor vehicle fuel until the dealer has secured a dealer’s license as required by ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) .

Source: Section 319.030 — License required for dealer in motor vehicle fuel , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 308.575 — OR Code / Title 29 / Chapter 308 / Section 308.575
308.575 Determining value per mile of property of companies using wire, pipe or pole lines or operational routes
Status: in_force

The Department of Revenue may apportion the assessed value of the property of any company owning or using wire, pipe or pole lines, or operating over operational routes, over the wire, pipe or pole lines in such manner and at such rate or rates per mile as the department determines to be reasonable and fair. [Amended by 1981 c.804 §65; 1991 c.459 §152; 1997 c.541 §209; 2009 c.128 §10]

Source: Section 308.575 — Determining value per mile of property of companies using wire, pipe or pole lines or operational routes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 316.853 — OR Code / Title 29 / Chapter 316 / Section 316.853
316.853 Addition for amount deducted as deemed repatriation
Status: in_force

In addition to the other modifications to federal taxable income contained in this chapter, to derive Oregon taxable income there shall be added to federal taxable income any amount deducted, for the tax year, for federal income tax purposes under section 965(c)(1) of the Internal Revenue Code. [2019 c.556 §2]

Source: Section 316.853 — Addition for amount deducted as deemed repatriation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308.517 — OR Code / Title 29 / Chapter 308 / Section 308.517
308.517 To whom property assessed
Status: in_force

(1) Except as provided in subsections (2) and (3) of this section, the Department of Revenue shall assess to the property user all property owned, leased, rented, chartered or otherwise held for or used by it in performing a business, service or sale of a commodity enumerated in ORS 308.515 (Department to make annual assessment of designated utilities and companies) .

(2) Where any property owned, leased, rented, chartered or otherwise assigned by an owner, lessor, lessee or user whose property is otherwise subject to 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) is leased, rented, chartered or otherwise assigned for the use or benefit of a company which has or thereby has property subject to 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) , the department may assess the property to either the owner, lessor, lessee or user.

(3) Land or buildings that meet all of the following conditions shall be assessed in accordance with law by the assessor of the county in which such property is situated:

(a) Situated outside of railroad rights of way or outside of railroad station ground reservations;

(b) Leased or rented by a lessor whose property is not subject to 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) , to a company whose property is subject to 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

(c) Used as or in connection with airport facilities, general offices, ticket offices, business offices, warehouses, service centers, relay stations, garages, central exchanges, moorage grounds, or well, pump house or substations sites.

(4) Except as provided in subsection (3) of this section, any property leased or rented by a lessor whose property is not subject to 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) , to a company whose property is subject to ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) , shall be assessed, as determined by the department, by the department or the assessor of the county in which such property is situated.

(5) All property not assessed by the Department of Revenue shall be assessed in accordance with law by the assessor of the county in which such property is situated. [1957 c.711 §5; 1959 c.109 §2; 1997 c.154 §34]

Source: Section 308.517 — To whom property assessed; certain property not to be assessed , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 308.510 — OR Code / Title 29 / Chapter 308 / Section 308.510
308.510 Real and personal property classified for ORS 308.505 to 308.674
Status: in_force

For purposes of assessing property 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) :

(1) All land of any railroad, logging road, electric rail or railroad switching and terminal company, including land used or held and claimed exclusively as right of way, with all the tracks and substructures and superstructures that support the right of way, together with all buildings or other structures or improvements, without separating the land and improvements, is real property. Vehicles and any other property is personal property.

(2) All land of any company is real property. Except as provided in subsection (1) of this section, all buildings, structures, improvements of any kind or fixtures of a permanent character of any kind that are located on land that is owned or used by a company is real property. All other property owned or used by a company is personal property.

(3) Intentionally left blank —Ed.

(a) Except as provided in ORS 308.517 (To whom property assessed) (2) and paragraphs (b) and (c) of this subsection, the renting, leasing, chartering or otherwise assigning of property exclusively for the use or benefit of another does not constitute a use by the lessor.

(b) A lessor shall be deemed the user of property rented, leased or otherwise furnished by the lessor to the employees of the lessor as an incident of employment.

(c) A rail transportation company shall be deemed the user of property located within the rail transportation company’s station ground reservations or rights of way, notwithstanding that the property may be leased, rented or otherwise assigned by the rail transportation company for the use or benefit of another.

(4) Property found by the Department of Revenue to have an integrated use for or in more than one business, service or sale, where at least one such business, service or sale is one enumerated in ORS 308.515 (Department to make annual assessment of designated utilities and companies) , shall be classified by the department as being within or without the definition of property under ORS 308.505 (Definitions for ORS 308.505 to 308.674) , according to the primary use of such property, as determined by the department.

(5) For purposes of determining the maximum assessed value of property under section 11, Article XI of the Oregon Constitution, “property” means all property assessed to each company that is 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) . [Amended by 1957 c.711 §2; 1977 c.602 §2; 1997 c.154 §32; 1997 c.541 §203; 2003 c.46 §18; 2009 c.128 §4]

Source: Section 308.510 — Real and personal property classified for ORS 308.505 to 308.674 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 321.824 — OR Code / Title 29 / Chapter 321 / Section 321.824
321.824 Lands not eligible for special assessment
Status: in_force

(1) Lands assessed by the Department of Revenue pursuant to 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) or 308.805 (Mutual and cooperative electric distribution systems subject to tax on gross earnings) to 308.820 (Tax as a lien) may not be assessed under ORS 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land) .

(2) Land used exclusively for growing cultured Christmas trees may not be assessed under ORS 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land) .

(3) Land that is used to grow hardwood timber, including but not limited to hybrid cottonwood, may not be assessed under ORS 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land) if:

(a) The land is prepared using intensive cultivation methods and is cleared of competing vegetation for at least three years after tree planting;

(b) The timber is of a species marketable as fiber for inclusion in the furnish for manufacturing paper products;

(c) The timber is harvested on a rotation cycle within 12 years after planting; and

(d) The land and timber are subject to intensive agricultural practices such as fertilization, insect and disease control, cultivation and irrigation.

(4) Nothing contained in ORS 321.805 (Definitions for ORS 321.805 to 321.855) to 321.855 (Land used to grow certain hardwood to be assessed as farm use land) shall prevent:

(a) The collection of ad valorem property taxes that became a lien against timber prior to July 1, 1962.

(b) The collection of taxes, charges or assessments made pursuant to law for protection.

(c) The collection of taxes levied under the provisions of 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) and 321.560 (Audit of returns) to 321.600 (Tax as debt) . [Formerly 321.415; 2005 c.94 §107]

Source: Section 321.824 — Lands not eligible for special assessment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 319.935 — OR Code / Title 29 / Chapter 319 / Section 319.935
319.935 Investigation of refund applications
Status: in_force

(1) The Department of Transportation may investigate a refund application submitted under ORS 319.930 (Refund applications) and gather and compile such information related to the application as the department considers necessary to safeguard the state and prevent fraudulent practices in connection with tax refunds and tax evasion.

(2) The department may, in order to establish the validity of an application, examine the relevant records of the applicant for such purposes.

(3) If an applicant does not permit the department to examine the relevant records, the applicant waives all rights to the refund to which the application relates. [2013 c.781 §13]

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

Source: Section 319.935 — Investigation of refund applications , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 315.643 — OR Code / Title 29 / Chapter 315 / Section 315.643
315.643 Opportunity Grant contributions
Status: in_force

(1) A credit against the taxes that are otherwise due under ORS chapter 316 or, if the taxpayer is a corporation, under ORS chapter 317 or 318, is allowed to a taxpayer for certified Opportunity Grant contributions made by the taxpayer to the Opportunity Grant Fund established under ORS 348.266 (Opportunity Grant Fund) . A credit is allowed for the tax year in which a contribution is made, or for the tax year immediately preceding the tax year in which a contribution is made and for auctions conducted no later than April 15 following December 31 of any tax year for which the credit is allowed, if no return has yet been filed for the preceding tax year.

(2) Intentionally left blank —Ed.

(a) The Department of Revenue shall, in cooperation with the Higher Education Coordinating Commission, conduct an auction of tax credits under this section. The auction may be conducted no later than April 15 following December 31 of any tax year for which the credit is allowed. The department may conduct the auction in the manner that it determines is best suited to maximize the return to the state on the sale of tax credit certifications and shall announce a reserve bid prior to conducting the auction. The reserve amount shall be at least 90 percent of the total amount of the tax credit. Moneys necessary to reimburse the department for the actual costs incurred by the department in administering an auction, not to exceed 0.25 percent of auction proceeds, are continuously appropriated to the department. Moneys necessary to reimburse the commission for the actual costs incurred by the commission in administering an auction, not to exceed 0.25 percent of auction proceeds, are continuously appropriated to the commission. The department shall deposit net receipts from the auction required under this section in the Opportunity Grant Fund.

(b) The commission may adopt rules necessary for the administration of the auction.

(3) Contributions made under this section shall be deposited in the Opportunity Grant Fund.

(4) Intentionally left blank —Ed.

(a) Upon receipt of a contribution, the commission shall, except as provided in ORS 315.646 (Funding in lieu of tax credit certification) , issue to the taxpayer written certification of the amount certified for tax credit under this section to the extent the amount certified for tax credit, when added to all amounts previously certified for tax credit under this section, does not exceed $14 million for the fiscal year in which certification is made.

(b) The commission and the department are not liable, and a refund of a contributed amount need not be made, if a taxpayer that has received tax credit certification is unable to use all or a portion of the tax credit to offset the tax liability of the taxpayer.

(5) To the extent the commission does not certify contributed amounts as eligible for a tax credit under this section, the taxpayer may request a refund of the amount the taxpayer contributed, and the commission shall refund that amount.

(6) Intentionally left blank —Ed.

(a) Except as provided in paragraph (b) of this subsection, a tax credit claimed under this section may not exceed the tax liability of the taxpayer and may not be carried over to another tax year.

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

(c) A taxpayer is not eligible for a tax credit under this section if the first tax year for which the credit would otherwise be allowed begins on or after January 1, 2024.

(7) If a tax credit is claimed under this section by a nonresident or part-year resident taxpayer, the amount shall be allowed without proration under ORS 316.117 (Proration between Oregon income and other income for nonresidents, part-year residents and trusts) .

(8) If the amount of contribution for which a tax credit certification is made is allowed as a deduction for federal tax purposes, the amount of the contribution shall be added to federal taxable income for Oregon tax purposes. [2018 c.108 §2; 2019 c.370 §2; 2021 c.528 §14]

Note: Section 6, chapter 108, Oregon Laws 2018, provides:

Sec. 6. (1) Except as provided in subsection (2) of this section, ORS 315.643 (Opportunity Grant contributions) , 315.646 (Funding in lieu of tax credit certification) and 348.267 (Marketing of tax credit) apply to tax years beginning on or after January 1, 2018, and before January 1, 2023.

(2) A taxpayer may claim a credit under ORS 315.643 (Opportunity Grant contributions) for a tax year beginning in the 2023 calendar year, if the taxpayer has received certification issued for the credit at an auction conducted on or after January 1, 2023, and before March 1, 2023. [2018 c.108 §6; 2023 c.569 §1]

Source: Section 315.643 — Opportunity Grant contributions; auction of tax credits; certification; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 309.026 — OR Code / Title 29 / Chapter 309 / Section 309.026
309.026 Sessions
Status: in_force

(1) The property value appeals board may convene on or after the first Monday in February of each year, but not later than the date necessary for the board to complete the functions of the board by April 15. The board shall meet at the courthouse or courthouse annex. If the meeting place is other than the courthouse or annex, notice of the meeting place shall be posted daily in the courthouse. The board shall continue its sessions from day to day, exclusive of legal holidays, until the functions provided in subsections (2) and (3) of this section are completed.

(2) The board shall hear petitions for the reduction of:

(a) The assessed value or specially assessed value of property as of January 1 or as determined under ORS 308.146 (Determination of maximum assessed value and assessed value) (6)(a);

(b) The real market value of property as of January 1 or as determined under ORS 308.146 (Determination of maximum assessed value and assessed value) (6)(a);

(c) The maximum assessed value of property as of January 1 or as determined under ORS 308.146 (Determination of maximum assessed value and assessed value) (5)(a) or (8)(a); and

(d) Corrections to value made under ORS 311.208 (Notice required when current roll corrections increase value) .

(3) The board shall hear petitions for the reduction of value as provided in subsection (2) of this section, but only if the value that is the subject of the petition was added to the roll prior to December 1 of the tax year.

(4) The board shall consider applications to waive liability for all or a portion of the penalty imposed under ORS 308.295 (Penalties for failure to file real property or combined return on time) or 308.296 (Penalty for failure to file return reporting only personal property) .

(5) The board shall adjourn no later than April 15. [1955 c.709 §4; 1957 c.326 §3; 1959 c.519 §3; 1971 c.377 §3; 1975 c.753 §3; 1979 c.241 §35; 1981 c.804 §3; 1983 s.s. c.5 §9; 1985 c.318 §3; 1989 c.330 §4; 1991 c.459 §190; 1993 c.270 §41; 1997 c.541 §227; 1999 c.579 §10; 1999 c.655 §5; 2001 c.422 §1; 2009 c.443 §3; 2015 c.92 §4; 2023 c.29 §23]

Note: The amendments to 309.026 (Sessions) by section 23, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.

309.026 (Sessions) . (1) The board of property tax appeals may convene on or after the first Monday in February of each year, but not later than the date necessary for the board to complete the functions of the board by April 15. The board shall meet at the courthouse or courthouse annex. If the meeting place is other than the courthouse or annex, notice of the meeting place shall be posted daily in the courthouse. The board shall continue its sessions from day to day, exclusive of legal holidays, until the functions provided in subsections (2) and (3) of this section are completed.

(2) The board shall hear petitions for the reduction of:

(a) The assessed value or specially assessed value of property as of January 1 or as determined under ORS 308.146 (Determination of maximum assessed value and assessed value) (6)(a);

(b) The real market value of property as of January 1 or as determined under ORS 308.146 (Determination of maximum assessed value and assessed value) (6)(a);

(c) The maximum assessed value of property as of January 1 or as determined under ORS 308.146 (Determination of maximum assessed value and assessed value) (5)(a) or (8)(a); and

(d) Corrections to value made under ORS 311.208 (Notice required when current roll corrections increase value) .

(3) The board shall hear petitions for the reduction of value as provided in subsection (2) of this section, but only if the value that is the subject of the petition was added to the roll prior to December 1 of the tax year.

(4) The board shall consider applications to waive liability for all or a portion of the penalty imposed under ORS 308.295 (Penalties for failure to file real property or combined return on time) or 308.296 (Penalty for failure to file return reporting only personal property) .

(5) The board shall adjourn no later than April 15.

Source: Section 309.026 — Sessions; hearing of petitions for reduction of property value; applications to waive penalty; adjournment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors309.­html (accessed May 26, 2025).
ORS § 316.223 — OR Code / Title 29 / Chapter 316 / Section 316.223
316.223 Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily
Status: in_force

(1) As used in this section:

(a) “Nonresident employer” means an employer who:

(A) Has no permanent place of business within this state; and

(B) Employs qualifying nonresident employees to perform temporary services in this state.

(b) “Qualifying nonresident employee” means an employee or independent contractor who:

(A) Is not a resident or part-year resident of this state;

(B) Performs temporary services in this state for one or more nonresident employers; and

(C) Has no income from Oregon sources other than income earned in connection with the performance of temporary services for one or more nonresident employers.

(c) “Temporary services” means services performed during a limited period of time, not to exceed 200 days in one calendar year.

(2) The Department of Revenue shall provide for alternate methods of filing, reporting or calculating tax liability, to be used by nonresident employers and qualifying nonresident employees to report and pay Oregon personal income tax on income earned in connection with the employees’ performance of temporary services in this state. In providing for an alternate filing, reporting or calculating method, the department shall have the power to:

(a) Prescribe forms to be filed by nonresident employers to satisfy withholding registration, quarterly filing and account termination filing requirements under ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) , or employee estimated tax requirements under ORS 316.557 (Definition of “estimated tax.”) to 316.589 (Application to short tax years and tax years beginning on other than January 1) .

(b) Prescribe forms to be filed by qualifying nonresident employees to satisfy annual personal income tax return requirements under ORS 316.362 (Persons required to make returns) .

(c) Determine, based upon the circumstances, the amount of withholding or estimated tax payments necessary to result in a sum substantially equivalent to the amount of tax that a qualifying nonresident employee will be required to pay under this chapter.

(d) Enter into agreements pursuant to ORS 305.150 (Closing agreements) for the purpose of finally determining the Oregon personal income tax liability of qualifying nonresident employees.

(e) Determine whether and to what extent other provisions of this chapter shall be applied to nonresident employers or qualifying nonresident employees.

(3) Intentionally left blank —Ed.

(a) Except as provided in paragraph (b) of this subsection, a nonresident employer shall comply with the requirements of ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) in the same manner as any other employer.

(b) A nonresident employer may elect to employ an alternate method established by the department pursuant to this section by notifying the department in the time and manner established by rule of the department. Any nonresident employer giving notice of election under this paragraph shall not be required to comply with the requirements of ORS 316.162 (Definitions for ORS 316.162 to 316.221) to 316.221 (Disposition of withheld amounts) .

(4) Intentionally left blank —Ed.

(a) Notwithstanding the election of a nonresident employer to employ the alternate method established by the department under this section, a qualifying nonresident employee may elect to report and pay Oregon personal income tax on income earned by the employee in connection with the employee’s performance of temporary services in this state in the same manner as any other nonresident.

(b) If a nonresident employer does not make the election permitted under subsection (3) of this section, the qualifying nonresident employees of the employer shall report and pay Oregon personal income tax on income earned in connection with their performance of temporary services within this state in the same manner as any other nonresident.

(5) The department may adopt any rules it considers necessary to carry out the provisions of this section. [Formerly 316.216]

Source: Section 316.223 — Alternate methods of filing, reporting and calculating liability for nonresident employer and employee in state temporarily; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 320.195 — OR Code / Title 29 / Chapter 320 / Section 320.195
320.195 Deposit of revenues
Status: in_force

(1) As soon as practicable after the end of each fiscal quarter, a city or county that imposes a construction tax pursuant to ORS 320.192 (City or county ordinance or resolution to impose tax) shall deposit the construction tax revenues collected in the fiscal quarter just ended in the general fund of the city or county.

(2) Of the revenues deposited pursuant to subsection (1) of this section, the city or county may retain an amount not to exceed four percent as an administrative fee to recoup the expenses of the city or county incurred in complying with this section.

(3) After deducting the administrative fee authorized under subsection (2) of this section and paying any refunds, the city or county shall use the remaining revenues received under ORS 320.192 (City or county ordinance or resolution to impose tax) (2) as follows:

(a) Fifty percent to fund developer incentives allowed or offered pursuant to ORS 197A.465 (Local requirements to develop affordable housing) (5)(c) and (d) and (7);

(b) Fifteen percent to be distributed to the Housing and Community Services Department to fund home ownership programs that provide down payment assistance; and

(c) Thirty-five percent for programs and incentives of the city or county related to affordable housing as defined by the city or county, respectively, for purposes of this section and ORS 320.192 (City or county ordinance or resolution to impose tax) .

(4) After deducting the administrative fee authorized under subsection (2) of this section and paying any refunds, the city or county shall use 50 percent of the remaining revenues received under ORS 320.192 (City or county ordinance or resolution to impose tax) (3) to fund programs of the city or county related to housing. [2016 c.59 §9]

Source: Section 320.195 — Deposit of revenues; required uses , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 315.631 — OR Code / Title 29 / Chapter 315 / Section 315.631
315.631 Certification of health care providers
Status: in_force

(1) The Office of Rural Health shall establish criteria for certifying health care providers as eligible for a tax credit authorized by ORS 315.628 (Health care services under TRICARE contract) or a deduction from federal taxable income under ORS 316.680 (Modification of taxable income) . Upon finding that a health care provider meets the eligibility criteria established by the office, the office shall certify the provider for a tax credit under ORS 315.628 (Health care services under TRICARE contract) or the tax deduction under ORS 316.680 (Modification of taxable income) . The office may issue no more than:

(a) 500 certifications for tax years beginning on or after January 1, 2008, and before January 1, 2009;

(b) 1,000 certifications for tax years beginning on or after January 1, 2009, and before January 1, 2010;

(c) 1,500 certifications for tax years beginning on or after January 1, 2010, and before January 1, 2011; and

(d) 2,000 certifications for tax years beginning on or after January 1, 2011, and before January 1, 2012.

(2) Prior to October 1 of each year, the office shall report to the legislative interim committees on revenue regarding the number of health care providers who qualify for the tax credit under ORS 315.628 (Health care services under TRICARE contract) (2).

(3) Prior to December 31 of each year, the administrator of the TRICARE contracts with health care providers who provide health care services to patients in Oregon shall make a report to the office regarding the number of patients that each health care provider has contracted to provide health care services. [2007 c.843 §6; 2008 c.3 §1]

Note: See note under 315.628 (Health care services under TRICARE contract) .

Note: 315.631 (Certification of health care providers) was enacted into law by the Legislative Assembly but was 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 315.631 — Certification of health care providers; reports , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 323.635 — OR Code / Title 29 / Chapter 323 / Section 323.635
323.635 Penalties in ORS 323.630 and 323.632 additional to other penalties
Status: in_force

The penalties provided in ORS 323.630 (Civil and criminal penalties for violations of ORS 323.500 to 323.645) and 323.632 (Offense of unlawful distribution of tobacco products) are additional to all other penalties provided under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) . [1985 c.816 §44; 2003 c.804 §54]

Source: Section 323.635 — Penalties in ORS 323.630 and 323.632 additional to other penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 323.803 — OR Code / Title 29 / Chapter 323 / Section 323.803
323.803 Findings and purpose
Status: in_force

(1) Cigarette smoking presents serious public health concerns to the State of Oregon and to the people of the State of Oregon. The Surgeon General has determined that smoking causes lung cancer, heart disease and other serious diseases, and that there are hundreds of thousands of tobacco-related deaths in the United States each year. These diseases most often do not appear until many years after the person in question begins smoking.

(2) Cigarette smoking also presents serious financial concerns for this state. Under certain health care programs, the State of Oregon may have a legal obligation to provide medical assistance to eligible persons for health conditions associated with cigarette smoking, and those persons may have a legal entitlement to receive such medical assistance.

(3) Under those health care programs, the State of Oregon pays millions of dollars each year to provide medical assistance for persons for health conditions associated with cigarette smoking.

(4) It is the policy of the State of Oregon that financial burdens imposed on this state by cigarette smoking be borne by tobacco product manufacturers rather than by this state. Tobacco product manufacturers that have settled with this state pay the State of Oregon millions of dollars each year. Other tobacco product manufacturers do not make direct payments to this state.

(5) On November 23, 1998, leading United States tobacco product manufacturers entered into a settlement agreement, entitled the “Master Settlement Agreement,” with the State of Oregon. The Master Settlement Agreement obligates those manufacturers, in return for a release of past, present and certain future claims against them as described in the Master Settlement Agreement:

(a) To pay substantial sums to the State of Oregon (tied in part to their volume of sales);

(b) To fund a national foundation devoted to the interests of public health; and

(c) To make substantial changes in their advertising and marketing practices and corporate culture, with the intention of reducing underage smoking.

(6) The State of Oregon owes its public health obligations equally to all persons in this state who smoke, regardless of the brand of cigarette smoked or the status of the tobacco product manufacturer under the Master Settlement Agreement.

(7) It is consistent with the policy of the State of Oregon to require tobacco product manufacturers that have not entered into a settlement with this state to pay directly to this state an amount that is intended to:

(a) Prevent the manufacturers from deriving large, short-term profits and then becoming judgment-proof;

(b) Require the manufacturers to assume the health care costs imposed on this state by cigarette smoking;

(c) Increase the retail prices of cigarettes sold by the manufacturers, thereby reducing smoking rates, particularly among youth, as consistent with this state’s policy of discouraging youth smoking; and

(d) Serve as partial compensation for the financial burdens imposed on this state by cigarette smoking. [Formerly 293.530; 2017 c.315 §31; 2023 c.401 §1]

Note: See note under 323.800 (Definitions for ORS 323.800 to 323.807) .

Source: Section 323.803 — Findings and purpose , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 312.290 — OR Code / Title 29 / Chapter 312 / Section 312.290
312.290 Sale of property on which there are unpaid assessments applicable to defaulted bonds of a city or town
Status: in_force

If a city or town has defaulted in payment of its outstanding bonds or interest thereon, or has refunded any such defaulted bonds, and real property on which there are unpaid special assessments applicable to the defaulted or refunded bonds, has been acquired by the county through foreclosure for delinquent taxes, the county court or board of county commissioners may sell such property, without notice of any kind, to the city or town on payment in cash of the total amount of all taxes levied by the state and applying to the property at the time of its conveyance to the county on foreclosure for delinquent taxes. Each such sale to a city or town shall be within the discretionary authority of the county court or board of county commissioners and shall be in addition to all other provisions of law for the resale of property acquired by a county on foreclosure for delinquent taxes. In making any such sale to a city or town, the county court or board of county commissioners shall have full authority to act for all municipal corporations, taxing districts or political subdivisions of the county interested in such taxes.

Source: Section 312.290 — Sale of property on which there are unpaid assessments applicable to defaulted bonds of a city or town , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 314.395 — OR Code / Title 29 / Chapter 314 / Section 314.395
314.395 Time for payment of tax
Status: in_force

(1) The tax shall be paid to the Department of Revenue at the time fixed by ORS 314.385 (Form of returns) for filing the return without regard to extensions.

(2) When the time for filing a return of income is extended at the request of the taxpayer, interest 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, shall be added and paid. [1969 c.166 §2; 1971 c.354 §3; 1973 c.402 §17; 1975 c.593 §13; 1980 c.20 §24; 1982 s.s.1 c.16 §6; 1987 c.293 §59b; 2017 c.278 §7]

Source: Section 314.395 — Time for payment of tax; interest on delayed return , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 323.515 — OR Code / Title 29 / Chapter 323 / Section 323.515
323.515 Exemption for tobacco products not subject to taxation by state
Status: in_force

The tax imposed by ORS 323.505 (Tax imposed on distribution) does not apply with respect to any tobacco products which under the Constitution and laws of the United States may not be made the subject of taxation by the state. [1985 c.816 §18]

Source: Section 323.515 — Exemption for tobacco products not subject to taxation by state , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 315.171 — OR Code / Title 29 / Chapter 315 / Section 315.171
315.171 Tax credit limit for biennium
Status: in_force

The Housing and Community Services Department may approve an application under ORS 315.167 (Agriculture workforce housing credit application) only if the potential credits of the project would not cause the total potential credits claimed under ORS 315.164 (Agriculture workforce housing projects) (1) for all approved applications to exceed $16.75 million within the biennium in which the application is approved. [2021 c.525 §20]

Source: Section 315.171 — Tax credit limit for biennium , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 319.760 — OR Code / Title 29 / Chapter 319 / Section 319.760
319.760 Assessment of deficiency
Status: in_force

(1) If the Department of Transportation is not satisfied that a report filed or amount of tax or penalty paid to the state by any user or seller is correct, the department may assess the tax and penalty due based upon any information available to the department.

(2) If a seller fails to account satisfactorily for any fuel sold or disposed of, it shall be presumed that the fuel not accounted for was sold to users for use in motor vehicles and the department shall assess the tax and penalty due against the seller.

(3) The department shall give to the user or seller written notice of the assessment. The notice may be served personally or by mail. If made by mail, service shall be made by depositing the notice in the United States mail, postage prepaid, addressed to the user or seller at the address as it appears in the records of the department. [Amended by 1959 c.188 §26]

Source: Section 319.760 — Assessment of deficiency; presumption that fuel subject to tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 315.613 — OR Code / Title 29 / Chapter 315 / Section 315.613
315.613 Credit available to persons providing rural medical care and affiliated with certain rural hospitals
Status: in_force

(1) An annual credit against the taxes otherwise due under ORS chapter 316 shall be allowed to a resident or nonresident individual who is:

(a) Certified as eligible under ORS 442.563 (Certifying certain individuals providing rural health care for tax credit) ;

(b) Licensed under ORS chapter 677;

(c) Engaged in the practice of medicine, and engaged for at least 20 hours per week, averaged over the month, during the tax year in a rural practice; and

(d) Has adjusted gross income not in excess of $300,000 for the tax year. The limitation in this paragraph does not apply to a physician who practices as a general surgeon, specializes in obstetrics, specializes in family or general practice and provides obstetrical services or practices emergency medicine in a county that is a frontier rural practice county under rules adopted by the Office of Rural Health.

(2) The amount of credit allowed shall be based on the distance from a major population center in a qualified metropolitan statistical area at which the taxpayer maintains a practice or hospital membership:

(a) If at least 10 miles but fewer than 20 miles, $3,000.

(b) If at least 20 miles but fewer than 50 miles, $4,000.

(c) If 50 or more miles, $5,000.

(3) The credit shall be allowed during the time in which the individual retains such practice and membership if the individual is actively practicing in and is a member of the medical staff of one of the following hospitals:

(a) A type A hospital designated as such by the Office of Rural Health;

(b) A type B hospital designated as such by the Office of Rural Health if the hospital is:

(A) Not within the boundaries of a metropolitan statistical area;

(B) Located 30 or more miles from the closest hospital within the major population center in a metropolitan statistical area; or

(C) Located in a county with a population of less than 75,000;

(c) A type C rural hospital, if the Office of Rural Health makes the findings required by ORS 315.619 (Credit for medical staff at type C hospital) ;

(d) A rural critical access hospital; or

(e) A hospital:

(A) Classified by the Centers for Medicare and Medicaid Services as a rural referral center in accordance with 42 U.S.C. 1395ww(d)(5)(C)(i); and

(B) Classified by the Centers for Medicare and Medicaid Services as a sole community hospital in accordance with 42 U.S.C. 1395ww(d)(5)(D)(iii).

(4) In order to claim the credit allowed under this section, the individual must remain willing during the tax year to serve patients with Medicare coverage and patients receiving medical assistance in at least the same proportion to the individual’s total number of patients as the Medicare and medical assistance populations represent of the total number of persons determined by the Office of Rural Health to be in need of care in the county served by the practice, not to exceed 20 percent Medicare patients or 15 percent medical assistance patients.

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

(6) For purposes of this section, an “individual’s practice” shall be determined on the basis of actual time spent in practice each week in hours or days, whichever is considered by the Office of Rural Health to be more appropriate. In the case of a shareholder of a corporation or a member of a partnership, only the time of the individual shareholder or partner shall be considered and the full amount of the credit shall be allowed to each shareholder or partner who qualifies in an individual capacity.

(7) As used in this section:

(a) “Qualified metropolitan statistical area” means only those counties of a metropolitan statistical area that are located in Oregon if the largest city within the metropolitan statistical area is located in Oregon.

(b) “Rural critical access hospital” means a facility that meets the criteria set forth in 42 U.S.C. 1395i-4 (c)(2)(B) and that has been designated a critical access hospital by the Office of Rural Health and the Oregon Health Authority.

(c) “Type A hospital,” “type B hospital” and “type C hospital” have the meaning for those terms provided in ORS 442.470 (Definitions for ORS 442.470 to 442.507) . [Formerly 316.143; 2009 c.595 §205; 2013 c.750 §11; 2015 c.701 §19; 2015 c.829 §7a; 2016 c.29 §1; 2017 c.610 §14; 2019 c.495 §1; 2021 c.525 §3a]

Note: Section 3, chapter 495, Oregon Laws 2019, provides:

Sec. 3. The amendments to ORS 315.613 (Credit available to persons providing rural medical care and affiliated with certain rural hospitals) and 442.563 (Certifying certain individuals providing rural health care for tax credit) by sections 1 and 2 of this 2019 Act apply to tax years beginning on or after January 1, 2020. [2019 c.495 §3]

Note: Section 25, chapter 913, Oregon Laws 2009, provides:

Sec. 25. (1) Except as provided in subsection (2) of this section, a credit may not be claimed under ORS 315.613 (Credit available to persons providing rural medical care and affiliated with certain rural hospitals) for tax years beginning on or after January 1, 2028.

(2) A taxpayer who meets the eligibility requirements in ORS 315.613 (Credit available to persons providing rural medical care and affiliated with certain rural hospitals) for the tax year beginning on or after January 1, 2027, and before January 1, 2028, shall be allowed the credit under ORS 315.613 (Credit available to persons providing rural medical care and affiliated with certain rural hospitals) for any tax year:

(a) That begins on or before January 1, 2037; and

(b) For which the taxpayer meets the eligibility requirements of ORS 315.613 (Credit available to persons providing rural medical care and affiliated with certain rural hospitals) .

(3) Notwithstanding subsection (2) of this section, a taxpayer may not during the taxpayer’s lifetime claim the credit allowed under this section for more than a total of 10 tax years that begin on or after January 1, 2018. [2009 c.913 §25; 2013 c.750 §10; 2015 c.701 §18; 2015 c.829 §7; 2017 c.610 §13; 2021 c.525 §3]

Source: Section 315.613 — Credit available to persons providing rural medical care and affiliated with certain rural hospitals , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 316.681 — OR Code / Title 29 / Chapter 316 / Section 316.681
316.681 Interest or dividends to benefit self-employed or individual retirement accounts
Status: in_force

ORS 316.680 (Modification of taxable income) (1)(a) shall apply to the interest or dividends described under ORS 316.680 (Modification of taxable income) (1)(a) to the extent such interest or dividends are includable in arriving at federal taxable income as distributions from plans to benefit the self-employed or from individual retirement accounts described under sections 401 to 408A of the Internal Revenue Code. [1985 c.738 §2; 2003 c.77 §18]

Source: Section 316.681 — Interest or dividends to benefit self-employed or individual retirement accounts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308a.068 — OR Code / Title 29 / Chapter 308a / Section 308a.068
308A.068 Qualification of nonexclusive farm use zone farmland
Status: in_force

(1) Any land that is not within an exclusive farm use zone but that is being used, and has been used for the preceding two years, exclusively for farm use shall qualify for farm use special assessment:

(a) If the land meets the income requirements set forth in ORS 308A.071 (Income requirements for nonexclusive farm use zone farmland) ; and

(b) Upon compliance with the application requirements set forth in ORS 308A.077 (Application to qualify nonexclusive farm use zone farmland) .

(2) Intentionally left blank —Ed.

(a) The provisions of this section shall not apply to any land with respect to which the owner has granted, and has outstanding, any lease or option to buy the surface rights for other than farm use.

(b) This subsection does not apply in the case of a lease or option to buy surface rights:

(A) Intentionally left blank —Ed.

(i) For the exploration of geothermal resources, as defined by ORS 522.005 (Definitions) , mineral resources or other subsurface resources; or

(ii) For the use of land for hunting, fishing, camping or other recreational use; and

(B) If the exploration, use or possession engaged in pursuant to the lease or option to buy does not interfere with the farm use of the farmland.

(3) Whether farmland qualifies for special assessment under this section shall be determined as of January 1 of the assessment year. However, if land so qualified becomes disqualified prior to July 1 of the same assessment year, the land shall be valued under ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) , at its real market value as defined by law without regard to this section, and shall be assessed at its assessed value under ORS 308.146 (Determination of maximum assessed value and assessed value) or as otherwise provided by law. If the land becomes disqualified on or after July 1, the land shall continue to qualify for special assessment as provided in this section for the current tax year. [1999 c.314 §7]

Source: Section 308A.068 — Qualification of nonexclusive farm use zone farmland , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 314.310 — OR Code / Title 29 / Chapter 314 / Section 314.310
314.310 Liability of transferee of taxpayer for taxes imposed on taxpayer
Status: in_force

(1) When a taxpayer ceases to exist or is no longer subject to the jurisdiction of this state (although subject to the courts of a state having comity or reciprocity with the State of Oregon), being indebted for taxes upon or measured by net income, the transferee of the money or property of the taxpayer shall be liable for any such tax or deficiency in tax, including penalties and interest, imposed by law on the taxpayer and accruing or accrued upon the date of transfer, to the extent of the amount of money or value of the property received by the transferee. Property received by the transferee shall be valued at the fair market value of said property at the time of transfer to the initial transferee by the taxpayer.

(2) The amount for which a transferee of the property of a taxpayer is liable in respect of any such tax or deficiency in tax, including penalties and interest, whether shown on the return of the taxpayer or determined as a deficiency in the tax, shall be assessed against such transferee and collected and paid in the same manner and subject to the same provisions and limitations as would apply to the taxpayer had the taxpayer or it continued subject to the jurisdiction of this state, except as provided in this section.

(3) As used in this section, the term “transferee” means one not a bona fide purchaser for value and includes an heir, legatee, devisee, distributee of an estate of a deceased person, the shareholder of a dissolved corporation, the assignee or donee of an insolvent person, the successor of a corporation which is a party to a corporate reorganization, and persons acting on behalf of such transferees in a fiduciary capacity.

(4) The period of limitation for assessment of any such liability of a transferee shall be as follows:

(a) In the case of the liability of an initial transferee of the property of the taxpayer, within one year after the expiration of the period of limitation for assessment against the taxpayer.

(b) In the case of the liability of a transferee of a transferee of the property of the taxpayer, within one year after the expiration of the period of limitation for assessment against the preceding transferee, but not more than three years after the expiration of the period of limitation for assessment against the taxpayer.

(c) If, before the expiration of the period of limitation for the assessment of the liability of the transferee, as set forth in paragraph (a) or (b) of this subsection, a court proceeding for the collection of the tax or liability in respect thereof has been filed against the taxpayer or last preceding transferee, then the period of limitation for assessment of the liability of the transferee shall expire one year after final judgment has been rendered in the court proceedings.

(d) If, before the expiration of the time prescribed in paragraph (a), (b) or (c) of this subsection for the assessment of the liability, both the Department of Revenue and the transferee have consented in writing to its assessment after such time, the liability may be assessed at any time prior to the expiration of the period of extension agreed upon. The period so agreed upon may be further extended by subsequent agreements in writing made before the expiration of the period of extension previously agreed upon.

(5) For the purposes of this section, if the taxpayer is deceased, or in the case of a corporation, has terminated its existence, the period of limitation for assessment against the taxpayer shall be the period which would be in effect had death or termination of existence not occurred.

(6) In the absence of notice to the Department of Revenue of the existence of a fiduciary relationship, notice of liability enforceable under this section in respect of a tax or deficiency in tax, including penalties and interest thereon, imposed upon or measured by net income, if mailed to the last-known address of the person subject to the liability, shall be sufficient for the purposes of this section even if such person is deceased, or is under a legal disability, or, in the case of a corporation, has terminated its existence. [1955 c.367 §2; 1969 c.493 §86; 1995 c.453 §4; 1997 c.325 §35]

Source: Section 314.310 — Liability of transferee of taxpayer for taxes imposed on taxpayer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 323.530 — OR Code / Title 29 / Chapter 323 / Section 323.530
323.530 Issuance of license
Status: in_force

(1) Upon receipt of a completed application, the statement required by ORS 323.520 (Application for distributor license) (3) and any security required by the Department of Revenue under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) , the department shall issue a distributor’s license to an applicant. A separate license shall be issued for each place of business of the distributor within the state. Each license issued by the department shall include an identification number for the license. A license is valid only for engaging in business as a distributor at the place designated thereon, and it shall at all times be conspicuously displayed at the place for which issued. The license is not transferable and is valid until canceled, suspended or revoked.

(2) The department may not issue a license to an applicant if the department determines or has reason to believe that the applicant will not comply with the provisions of ORS chapter 323 or any other state or federal tobacco products tax law.

(3) Notwithstanding ORS 305.280 (Time for filing appeals) , a decision by the department not to issue a license to an applicant may be appealed by the applicant to the magistrate division of the tax court within 30 days of the date of the decision of the department in the manner prescribed in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) .

(4) For purposes of this section, an application to renew a distributor’s license shall be considered the same as an application for an initial distributor’s license. [1985 c.816 §21; 2003 c.804 §36; 2009 c.717 §22]

Source: Section 323.530 — Issuance of license; display; appeal of license denial , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 308a.362 — OR Code / Title 29 / Chapter 308a / Section 308a.362
308A.362 Approval or disapproval of application
Status: in_force

(1) As soon as possible, but not later than April 1 of the year following the year of receipt of the application, the State Department of Fish and Wildlife shall notify the county assessor and the applicant of the department’s approval or disapproval of an application. Subject to subsection (2) of this section, an application not denied by April 1 is deemed approved, and the land that is the subject of the application is considered to be land that qualifies under ORS 308A.359 (Standards and criteria for exemption) .

(2) An application for land described in ORS 308A.359 (Standards and criteria for exemption) (2)(a)(B) may be approved only if the application is filed on or before five years after the date the land became land no longer outside adopted urban growth boundaries or planned or zoned as forest or agricultural land.

(3) An application for land described in ORS 308A.360 (City and county authorization required for exemption of riparian land within city and urban growth boundary) (1) may be approved only if ordinances or resolutions authorizing the exemption have been adopted by the city and county in which the land is located and these ordinances or resolutions are in effect on the date of application.

(4) The department may not approve more than 50 applications for land described in ORS 308A.360 (City and county authorization required for exemption of riparian land within city and urban growth boundary) (1) for any tax year. The department shall hold an application that is not approved because of the limitation imposed by this subsection for consideration for the next tax year.

(5) Intentionally left blank —Ed.

(a) When the department approves land for designation as riparian under ORS 308A.359 (Standards and criteria for exemption) , it shall enter an order of approval and file a copy of the order with the county assessor within 10 days. Upon receipt of the order, the county assessor shall enter a notation on the assessment roll that the land described in the order is exempt from ad valorem taxation.

(b) If the land is as described in ORS 308A.360 (City and county authorization required for exemption of riparian land within city and urban growth boundary) (1), the exemption applies only to the ad valorem property taxes of the city and county that have authorized the exemption.

(6) On approval of an application filed under ORS 308A.356 (Application for exemption as riparian land) , for each year of designation the assessor shall indicate on the assessment and tax roll that the property is exempt from taxation as riparian land or, in the case of land described in ORS 308A.360 (City and county authorization required for exemption of riparian land within city and urban growth boundary) (1), partially exempt from taxation. The assessor shall also indicate on the tax roll that the land is subject to potential additional taxes as provided by ORS 308A.368 (Additional taxes upon withdrawal from riparian land designation) , by adding the notation “designated riparian land (potential add’l tax).”

(7) Any owner whose application for designation has been denied may appeal to the department under the provisions of ORS chapter 183 governing contested cases. [Formerly 308.796; 2001 c.925 §8; 2015 c.480 §5]

Source: Section 308A.362 — Approval or disapproval of application; limitation on approval; order; notice; exemption; potential additional taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 323.630 — OR Code / Title 29 / Chapter 323 / Section 323.630
323.630 Civil and criminal penalties for violations of ORS 323.500 to 323.645
Status: in_force

(1) Intentionally left blank —Ed.

(a) A civil penalty may be imposed by the Department of Revenue on any person who violates any provision of ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) .

(b) A civil penalty imposed under this subsection may not exceed $1,000 per violation.

(c) A penalty imposed under this subsection may be appealed to the magistrate division of the tax court in the time and manner prescribed in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) .

(2) Any person who, in violation of ORS 323.740 (Entry and examination by department) (4), prevents entry or examination by the department shall be fined a maximum of $500 per day for the first seven days and $1,000 per each additional day thereafter until the department is allowed access.

(3) Any person required to obtain a license as a distributor under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) who knowingly engages in business as a distributor without a license or after a license has been suspended or revoked is guilty of a Class C felony.

(4) Any person required to make, render, sign or verify any report under ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) who makes any false report with the intent to defraud is guilty of a Class C felony.

(5) Any transporter who knowingly violates the provisions of ORS 323.570 (Transport of untaxed products) is guilty of a Class C felony.

(6) Any person who knowingly violates any provision of ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) , except as otherwise provided in this section, is guilty of a Class A misdemeanor.

(7) Any person who, with intent to defraud, makes, alters, forges or utters a false receipt or invoice recording a sale of tobacco products in this state is guilty of a Class C felony.

(8) In addition to any other sentence the court may impose upon a conviction under this section, the court may order the forfeiture of the instrumentalities used in violating ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) and the proceeds resulting from a violation of ORS 323.500 (Definitions for ORS 323.500 to 323.645) to 323.645 (Short title) . [2003 c.804 §56; 2009 c.797 §6]

Source: Section 323.630 — Civil and criminal penalties for violations of ORS 323.500 to 323.645; fine for preventing entry or examination , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).