ORS § 314.440 — OR Code / Title 29 / Chapter 314 / Section 314.440
314.440 Tax as debt
Status: in_force

(1) Every tax imposed by any law imposing a tax upon or measured by net income, and all increases, interest and penalties thereon shall become, from the time such liability is incurred, a personal debt, due the State of Oregon, from the person or persons liable therefor.

(2) If the Department of Revenue finds that a taxpayer designs quickly to depart from the state or to remove the property of the taxpayer therefrom, or to do any other act tending to prejudice or to render wholly or partially ineffectual proceedings to collect the tax for any past tax year or the tax year then current unless such proceedings be brought without delay, the department shall declare the current taxable period for such taxpayer immediately terminated and shall cause notice of such finding and declaration to be given the taxpayer. Simultaneously, the department, on the basis of the best information available to it, shall assess a tax for such terminated period and for the preceding tax year (if no return has been filed therefor, whether or not the time otherwise allowed by law for filing such return and paying the tax has expired), and shall assess additional tax for any years open to assessment under the provisions of the applicable law. The department shall give notice to the taxpayer of all taxes so assessed. Such taxes shall thereupon become immediately due and payable as soon as the notice and findings are issued to the taxpayer or mailed to the last-known address of the taxpayer. In any proceeding in court brought to enforce payment of taxes made due and payable by virtue of the provisions of this section the findings of the department, made as provided in this section, whether made after notice to the taxpayer or not, shall be for all purposes presumptive evidence of the taxpayer’s design and the certificate of the department of the mailing or issuing of the notice and findings specified in this section is presumptive evidence that the notice and findings were mailed or issued. [1957 c.632 §20 (enacted in lieu of 316.640, 317.440 and 317.445)]

Source: Section 314.440 — Tax as debt; termination of taxable period and immediate assessment of tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.992 — OR Code / Title 29 / Chapter 305 / Section 305.992
305.992 Civil penalty for failure to file return for three consecutive years
Status: in_force

(1) If any returns required to be filed under ORS 320.400 (Definitions for ORS 320.400 to 320.490 and 803.203) to 320.490 (Local government motor vehicle tax moratorium) , 475C.670 (Definitions for ORS 475C.670 to 475C.734) to 475C.734 (Suspense account) or 803.203 (Proof of payment of taxes) or ORS chapter 118, 314, 316, 317, 318, 321 or 323 or under a local tax administered by the Department of Revenue under ORS 305.620 (Collection and distribution of local taxes on income and sales) are not filed for three consecutive years by the due date (including extensions) of the return required for the third consecutive year, there shall be a penalty for each year of 100 percent of the tax liability determined after credits and prepayments for each such year.

(2) The penalty imposed under this section is in addition to any other penalty imposed by law. However, the total amount of penalties imposed for any taxable year under this section, ORS 305.265 (Deficiency notice) (13), 314.400 (Penalty for failure to file report or return or to pay tax when due) , 323.403 (Application of other statutes) , 323.585 (Penalty and interest for failure to pay tax or timely file return) or 475C.722 (Applicability of tax laws to ORS 475C.670 to 475C.734) may not exceed 100 percent of the tax liability. [1987 c.843 §3; 1997 c.99 §51; 1999 c.62 §22; 2015 c.699 §17; 2017 c.750 §115]

Source: Section 305.992 — Civil penalty for failure to file return for three consecutive years , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 317.307 — OR Code / Title 29 / Chapter 317 / Section 317.307
317.307 Reduction for charitable contribution deduction under federal law
Status: in_force

There shall be subtracted from federal taxable income the amount by which a corporation must reduce its charitable contribution deduction under section 170(d)(2)(B) of the Internal Revenue Code (relating to carryovers of excess contributions for corporations). [1995 c.556 §17; 1997 c.839 §35]

Source: Section 317.307 — Reduction for charitable contribution deduction under federal law; subtraction , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 308a.327 — OR Code / Title 29 / Chapter 308a / Section 308a.327
308A.327 Reports on land use from owners
Status: in_force

The assessor shall at all times be authorized to demand in writing, by first class mail, and to receive reports from owners of land classified under ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) as to the use of the land. If the owner fails to comply within 90 days after receipt of the demand, the assessor may immediately withdraw the land from classification. Upon withdrawal of the land from classification, the assessor shall give written notice to the granting authority of the withdrawal and apply the penalties provided in ORS 308A.318 (Change in use of open space land) and 308A.321 (Withdrawal by assessor when use changed) . [Formerly 308.785; 2011 c.204 §6]

Source: Section 308A.327 — Reports on land use from owners; effect of failure to make report upon demand , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 317a.149 — OR Code / Title 29 / Chapter 317a / Section 317a.149
317A.149 Applicability of other provisions of tax law
Status: in_force

Except as otherwise provided in ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted) or where the context requires otherwise:

(1) The provisions of ORS chapters 305 and 314 as to the audit and examination of returns, periods of limitation, determination of and notices of deficiencies, assessments, collections, liens, delinquencies, claims for refund and refunds, conferences, appeals to the Oregon Tax Court, stays of collection pending appeal, confidentiality of returns and the penalties relative thereto, and the procedures relating thereto, apply to the determinations of taxes, penalties and interest under ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted) .

(2) Any term that is not defined in ORS 317A.100 (Definitions) shall have the meaning given that term for the purposes of ORS chapter 305, 314, 316 or 317. [2019 c.122 §74]

Source: Section 317A.149 — Applicability of other provisions of tax law , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 308.256 — OR Code / Title 29 / Chapter 308 / Section 308.256
308.256 Assessment, taxation and exemption of watercraft and materials of shipyards, ship repair facilities and offshore drilling rigs
Status: in_force

(1) Watercraft of water transportation companies shall be assessed as provided in ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) .

(2) Watercraft described in ORS 308.260 (Watercraft used for reduction or processing of deep-sea fish) shall be assessed as provided in ORS 308.260 (Watercraft used for reduction or processing of deep-sea fish) .

(3) The following watercraft shall be exempt from taxation:

(a) Watercraft not owned or operated by water transportation companies, as described in ORS 308.515 (Department to make annual assessment of designated utilities and companies) , and that are customarily engaged in the transportation of persons or property for hire wholly outside the boundaries of this state.

(b) Watercraft owned or operated by water transportation companies, as described in ORS 308.515 (Department to make annual assessment of designated utilities and companies) , and not assessed by the Department of Revenue, that are customarily engaged in the transportation of persons or property for hire wholly or in part outside the boundaries of this state. The exemption under this paragraph does not apply to watercraft that engage in the transportation for hire of persons on offshore trips that originate and terminate at the same port, and that have a valid marine document issued by the United States Coast Guard or any other federal agency that succeeds the United States Coast Guard in the duty of issuing marine documents.

(c) The assessed value of the property of a water transportation company, as described in ORS 308.515 (Department to make annual assessment of designated utilities and companies) , that is not subject to assessment by the Department of Revenue under the provisions of ORS 308.550 (Valuing property of company operating both within and without state) (3).

(4) Intentionally left blank —Ed.

(a) Watercraft over 16 feet in length in the process of original construction, or undergoing major remodeling, renovation, conversion, reconversion or repairs on January 1 are exempt from taxation. For the purposes of this subsection, the term “major” shall include all remodeling, renovation, conversion, reconversion or repairs to a watercraft in which the expenditures for parts, materials, labor and accessorial services exceed 10 percent of the market value of the watercraft immediately prior to the remodeling, renovation, conversion, reconversion or repairs.

(b) Watercraft subject to assessment by the Department of Revenue under ORS 308.505 (Definitions for ORS 308.505 to 308.674) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property) are exempt under paragraph (a) of this subsection only if on or before the due date for filing the statement described in ORS 308.524 (Companies to file statements) for the year for which exemption is claimed, the owner or operator files with the department sufficient documentary evidence that the property qualifies for the exemption.

(c) The owner or operator of watercraft subject to local assessment shall file the documentary evidence required under paragraph (b) of this subsection with the county assessor on or before April 1 of the year for which exemption is claimed.

(5) All other watercraft not otherwise specifically exempt from taxation nor licensed in lieu thereof shall be assessed in the county in which they are customarily moored when not in service or if there is no customary place of moorage in the county in which their owner or owners reside or, if neither situs applies, then in the county in which any one of the owners maintains a place of business.

(6) Watercraft described in subsection (5) of this section shall be assessed at assessed value, except as follows:

(a) Ships and vessels whose home ports are in the State of Oregon and that ply the high seas or between the high seas and inland water ports or terminals shall be assessed at four percent of the assessed value thereof.

(b) Vessels that are self-propelled, offshore oil drilling rigs whose home ports are in the State of Oregon shall be assessed at four percent of the assessed value thereof.

(c) All other ships and vessels whose home ports are in the State of Oregon shall be assessed at 40 percent of the assessed value thereof.

(7) The assessor shall cancel the assessment in whole or proportionate part on all parts and materials in the inventory of shipyards and ship repair facilities as of January 1 of the assessment year, but only upon receipt prior to April 1 of the assessment year of sufficient documentary proof that prior to April 1 of the assessment year the parts or materials so assessed were physically attached to or incorporated in watercraft undergoing major remodeling, renovation, conversion, reconversion or repairs as described in subsection (4) of this section, within the boundaries of this state. [1957 c.342 §2 (enacted in lieu of 308.110 and 308.255); 1965 c.431 §1; 1967 c.293 §32; 1987 c.347 §1; 1991 c.459 §103; 1993 c.18 §69; 1993 c.270 §29; 1997 c.541 §164; 1999 c.398 §1; 2005 c.94 §45]

Source: Section 308.256 — Assessment, taxation and exemption of watercraft and materials of shipyards, ship repair facilities and offshore drilling rigs , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 319.300 — OR Code / Title 29 / Chapter 319 / Section 319.300
319.300 Seller to give invoice for each purchase made by person entitled to refund
Status: in_force

(1) When motor vehicle fuel is sold to a person who claims to be entitled to a refund of the tax imposed, the seller of the motor vehicle fuel shall make and deliver at the time of the sale separate invoices for each purchase in such form and containing any information prescribed by the Department of Transportation.

(2) The invoices shall be legibly written and shall be void if any corrections or erasures appear on the face thereof. Any person who alters any part of any invoice that will tend to give to the claimant an illegal gain, shall have the entire claim invalidated. The seller shall for a period of at least 18 months retain copies of all invoices and make them available to the department upon request. [Amended by 1953 c.77 §2; 1955 c.730 §10; 1957 c.209 §7]

Source: Section 319.300 — Seller to give invoice for each purchase made by person entitled to refund , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 311.253 — OR Code / Title 29 / Chapter 311 / Section 311.253
311.253 Use of computer record to comply with ORS 311.250
Status: in_force

(1) Notwithstanding ORS 311.250 (Tax statements) , if to meet the requirements of ORS 311.250 (Tax statements) , the tax collector must deliver or mail multiple tax statements to the same person, as defined in ORS 311.605 (“Person” defined for ORS 311.605 to 311.642) , the tax collector may, at the request of the person made in writing, in lieu of the required tax statements, deliver or mail to the person a computer record that contains the name and last-known address of the person, and for each of the properties for which an individual tax statement would otherwise be required, such information as the Department of Revenue may prescribe by rule and any other information mutually agreed to by the tax collector and the person.

(2) Any request made under this section must be made to the tax collector by the person on or before October 1 of each year. If upon mutual agreement of the parties, the tax collector complies with the request in accordance with the agreement, the tax collector is relieved of responsibility of delivering or mailing tax statements in any other manner.

(3) Any information required by ORS 311.250 (Tax statements) to appear on a tax statement that is not included in the computer record authorized by this section shall appear on the face of the tax receipt given under ORS 311.361 (Form of tax receipt) . This section shall not apply to a mortgagee required or authorized to pay ad valorem taxes to which ORS 311.252 (Copy of tax statement to be sent to mortgagee paying taxes) applies.

(4) As used in this section and ORS 311.252 (Copy of tax statement to be sent to mortgagee paying taxes) , “computer record” means information stored by any means of electronic storage or paper on which is printed information retrieved from a computer or other form of electronic storage. [1981 c.364 §1; 1997 c.541 §288; 2003 c.108 §1]

Source: Section 311.253 — Use of computer record to comply with ORS 311.250; agreement to use record instead of tax statements; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 319.694 — OR Code / Title 29 / Chapter 319 / Section 319.694
319.694 Penalty for delinquency in remitting tax
Status: in_force

(1) Except as provided in subsection (2) of this section, if any user or seller is delinquent in remitting the tax provided by ORS 319.530 (Imposition of tax) on the date specified in ORS 319.675 (Seller’s report to department) , 319.681 (Payment of tax by seller) , 319.690 (Monthly report of user) or 319.692 (Quarterly reports if average monthly tax under $300) , a penalty of 10 percent of the amount of the tax due shall be added to the amount due and the total shall immediately be due and payable.

(2) If the Department of Transportation determines that the delinquency was due to reasonable cause and without any intent to avoid payment, the penalty provided by subsection (1) of this section may be waived.

(3) Intentionally left blank —Ed.

(a) If the excise tax imposed by ORS 319.530 (Imposition of tax) is not paid as required by ORS 319.675 (Seller’s report to department) , 319.681 (Payment of tax by seller) , 319.690 (Monthly report of user) or 319.692 (Quarterly reports if average monthly tax under $300) , interest shall be charged at the rate of 0.0329 percent per day until the tax and interest have been paid in full.

(b) If the excise tax imposed by ORS 319.530 (Imposition of tax) is overpaid, the department may credit interest to the account of the taxpayer in the amount of 0.0329 percent per day up to a maximum amount that equals any interest assessed against the taxpayer under paragraph (a) of this subsection in any given audit period.

(4) No seller or user who incurs a tax liability as provided in ORS 319.510 (Short title) to 319.880 (Disposition of moneys) shall knowingly and willfully fail to report and pay the tax liability to the department as required by ORS 319.510 (Short title) to 319.880 (Disposition of moneys) . [1959 c.188 §18; 1963 c.226 §8; 1971 c.149 §3; 1987 c.158 §51; 1987 c.610 §18; 1999 c.769 §14]

Source: Section 319.694 — Penalty for delinquency in remitting tax; waiver; interest rates , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 311.410 — OR Code / Title 29 / Chapter 311 / Section 311.410
311.410 Effect of property transfer or lease termination on lien and on taxability of property
Status: in_force

(1) Real property or personal property that is subject to taxation on July 1 shall remain taxable and taxes levied thereon for the ensuing tax year shall become due and payable, notwithstanding any subsequent transfer of the property to an exempt ownership or use. Taxes that are unpaid as of the termination of a lease, lease purchase agreement or other instrument resulting in the taxation of the property shall remain a lien on the property as of the day prior to the termination of the lease, lease purchase agreement or other instrument. Real or personal property exempt from taxation on July 1 shall remain exempt for the ensuing tax year, notwithstanding any transfer within the tax year to a taxable ownership or use.

(2) A sale or transfer of personal property or any part of personal property does not affect the lien under ORS 311.405 (Tax as lien) (3)(a)(A), (4) or (5). Taxes on personal property transferred from a tax exempt to a taxable ownership or use shall be a lien on any and all of the personal property assessed to the person and on any and all of the taxable personal property of the person assessed from and including the date of transfer until paid. The liens shall be subject to this section and ORS 311.405 (Tax as lien) .

(3) Notwithstanding ORS 311.405 (Tax as lien) (4) or (5), real or personal property is exempt for the ensuing tax year if the property is transferred or changed from a taxable to an exempt ownership or use at any time before July 1 of any year. However, if the property is exempt under a provision of ORS chapter 307 that requires the filing of a claim for exemption, the transfer does not operate to render the property exempt from taxation for the ensuing tax year unless the required claim for exemption is filed on or before the date specified in the applicable statute or within 30 days after the date of acquisition or, if relevant under the applicable exemption statute, the change of use of the property, whichever is later. This section does not limit other statutes that prescribe filing dates for claiming an exemption.

(4) Real or personal property is taxable for the ensuing tax year if the property is transferred or changed at any time before July 1 of any year from an exempt ownership to a taxable ownership or taxable use. Transfer of real or personal property from a tax-exempt use to a taxable use at any time between January 1 and June 30 of any year constitutes notice to the transferee, owner or person in control of the property that the property will be subject to taxation for the ensuing tax year. In the case of real property, the transferee, owner or person in control of the property shall advise the county assessor of the transfer. In the case of personal property, the transferee, owner or person in control of the property shall make a return of the property that lists the information required by ORS 308.290 (Returns) within 30 days after the transfer.

(5) Real property that is the subject of eminent domain proceedings instituted by a public body shall, for the purposes of this section, be deemed to have been transferred as of the date of payment therefor, the date of entry into possession by the public body or the date of entry of judgment in the eminent domain proceedings, whichever is earlier. [Amended by 1953 c.707 §2; 1963 c.233 §1; 1969 c.237 §2; 1973 c.402 §16; 1977 c.884 §18; 1979 c.692 §11; 1979 c.704 §2; 1981 c.346 §2; 1987 c.756 §9; 1991 c.459 §250; 1993 c.270 §59; 1995 c.513 §3; 1997 c.819 §13; 2001 c.42 §2; 2001 c.229 §2; 2005 c.94 §63; 2007 c.524 §1]

Source: Section 311.410 — Effect of property transfer or lease termination on lien and on taxability of property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 312.260 — OR Code / Title 29 / Chapter 312 / Section 312.260
312.260 Lands acquired by county by tax foreclosure where title fraudulently concealed from owner
Status: in_force

(1) If the title to lands acquired by any county by tax foreclosure was fraudulently concealed from the rightful owner, devisee, beneficiary, heir, creditor or other person having an interest therein, or was unlawfully obtained, held or controlled by or through fraudulent conveyance or other fraud, without knowledge on the part of such person, such person shall be entitled to a conveyance of the lands by purchase from the county by a purchase agreement provided in ORS 275.190 (Cash or installment sale) (1) at a price equivalent to the delinquent taxes thereon, with interest and without personal property taxes charged against the land, including lands of which the wrongdoer is owner of record or assignee of owners of record impressed with a trust for the benefit of such person or deeded or assigned to such person by the wrongdoer pursuant to any suit, action, proceeding or settlement respecting the fraudulent concealment or unlawful holding or control.

(2) Such person may cause to be filed with the county clerk of the county at any time while the title to any such lands is held by the county, written notice of intention to purchase the lands or any part thereof under this section, describing the lands. The notice shall be acknowledged and recorded in the deed records and a copy thereof served upon the district attorney of the county. The purchase of the land shall be completed by cash or execution of the agreement within one year from the filing of the notice or the final determination of the suit, action, or proceeding.

(3) This section shall not apply to or affect the title to any such lands dedicated to public use or conveyed by the county prior to the filing of the notice, but shall apply to lands sold by the county to an innocent purchaser under contract, in which case such person succeeds to the interest of the county in the contract subject to the rights of the innocent contract purchaser. [Amended by 2005 c.243 §32]

Source: Section 312.260 — Lands acquired by county by tax foreclosure where title fraudulently concealed from owner , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 305.480 — OR Code / Title 29 / Chapter 305 / Section 305.480
305.480 State Court Administrator as administrator and clerk
Status: in_force

(1) The State Court Administrator shall act as court administrator for the tax court. Other necessary employees of the court shall be appointed and otherwise governed by applicable provisions of the personnel plan for employees of the courts of this state who are state employees.

(2) The judge and employees of the court shall be reimbursed for all actual and necessary expenses as provided by law.

(3) No employee of the court shall act as attorney, counselor or accountant in the matter of any tax imposed or levied by this state or any of its political subdivisions.

(4) Subject to the applicable provisions of a personnel plan established by the Chief Justice of the Supreme Court of Oregon, the judge of the tax court shall appoint a person to serve as tax court clerk. The tax court clerk shall:

(a) Keep the seal of the tax court and affix it in all cases required by law.

(b) Record the proceedings of the court.

(c) Keep the records, files, books and papers pertaining to the tax court.

(d) File all papers delivered to the officer for that purpose in any suit or proceeding therein, or before the judge.

(e) Attend the tax court and administer oaths.

(f) Under the direction of the judge of the tax court enter its orders and judgments.

(g) Authenticate, by certificate or transcript, as may be required, the records, files or proceedings of the tax court, or any paper pertaining thereto, and filed with the officer.

(h) In the performance of duties pertaining to the tax court, conform to the direction of the tax court judge.

(5) The State Court Administrator may delegate powers of the State Court Administrator under this section to employees of the State Court Administrator. [1961 c.533 §11; 1981 c.727 §1; 1995 c.273 §5; 1995 c.650 §3]

Source: Section 305.480 — State Court Administrator as administrator and clerk; other personnel; expenses; limitation on activities of personnel , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 314.768 — OR Code / Title 29 / Chapter 314 / Section 314.768
314.768 S corporation or shareholder elections
Status: in_force

(1) Subject to subsection (2) of this section, if the Internal Revenue Code requires or permits an election or revocation to be made by an S corporation, then that election or revocation shall apply for Oregon tax purposes. If the Internal Revenue Code requires or permits an election or revocation to be made by a shareholder or shareholders of an S corporation, then that election or revocation shall apply for Oregon tax purposes.

(2) The Department of Revenue may adopt rules that contravene subsection (1) of this section if the election or revocation does not carry out the purposes of this chapter and ORS chapter 305, 316, 317 or 318. [Formerly 314.744]

Source: Section 314.768 — S corporation or shareholder elections; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 308a.107 — OR Code / Title 29 / Chapter 308a / Section 308a.107
308A.107 Value for farm use
Status: in_force

(1) The value for farm use, maximum assessed value and assessed value shall be determined under this section for both:

(a) Exclusive farm use zone farmland that qualifies for special assessment under ORS 308A.062 (Qualification of exclusive farm use zone farmland) ; and

(b) Nonexclusive farm use zone farmland that qualifies for special assessment under ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) .

(2) The value for farm use for each property subject to special assessment under this section shall equal the applicable value derived from the tables created pursuant to ORS 308A.092 (Determining value for farm use) for the tax year multiplied by the acreage of the property within the applicable class and area.

(3) Intentionally left blank —Ed.

(a) The maximum assessed value for property subject to special assessment under this section shall be determined as provided in this subsection.

(b) The county assessor shall develop tables for each tax year that provide, for each class and area, a maximum assessed value per acre that is equal to 103 percent of the assessed value per acre for the preceding tax year or 100 percent of the maximum assessed value per acre for the preceding tax year, whichever is greater.

(4) Property subject to special assessment under this section shall have an assessed value for the tax year equal to the acreage of the property that is within the same class and area multiplied by the lesser of the value per acre applicable to the property under subsection (2) of this section or under subsection (3) of this section.

(5) If property subject to special assessment under this section consists of different classes, the assessed value of the property shall be the sum of the assessed values computed for each applicable class under subsection (4) of this section.

(6) Property that newly qualifies for farm use special assessment shall, for the first tax year for which the special assessment applies, have:

(a) A value for farm use as determined under subsection (2) of this section;

(b) A maximum assessed value as determined under the tables developed under subsection (3) of this section; and

(c) An assessed value as determined under subsections (4) and (5) of this section. [1999 c.314 §20; 2001 c.912 §5; 2005 c.94 §57]

Source: Section 308A.107 — Value for farm use; maximum assessed value and assessed value of farmland , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 307.858 — OR Code / Title 29 / Chapter 307 / Section 307.858
307.858 Project certification requirements
Status: in_force

(1) A city or county may not certify a vertical housing development project under ORS 307.857 (Application for exemption) unless the project meets all requirements of this section.

(2) The project must be entirely located within a vertical housing development zone designated by the city or county with which the application for certification is filed.

(3) The project must have and maintain an exemption multiplier of at least 1.0 as computed under ORS 307.857 (Application for exemption) (4)(b) or (c).

(4) Construction or rehabilitation must have been started on each building included in the project, including, but not limited to, additions that expand or enlarge an existing building.

(5) Intentionally left blank —Ed.

(a) At least 50 percent of the project’s ground floor that fronts on the primary public street must be committed to nonresidential use. If a project has access to only one public street, the square footage of driveways, loading docks, bike storage, garbage receptacles and building entryways shall be excluded before applying the 50 percent test.

(b) For the project’s ground floor to be considered committed to nonresidential use, all ground floor interior spaces that front on the primary public street must be constructed to building code standards for commercial use or planned for commercial use upon completion. [2017 c.326 §5; 2021 c.476 §3]

Note: Section 13, chapter 119, Oregon Laws 2005, provides:

Sec. 13. (1) The Housing and Community Services Department may not issue a certification under ORS 307.841 (Definitions for ORS 307.841 to 307.867) to 307.867 (Termination of zone) on or after January 1, 2018.

(2) A city or county may not issue a certification under ORS 307.841 (Definitions for ORS 307.841 to 307.867) to 307.867 (Termination of zone) on or after January 1, 2026. [2005 c.119 §13; 2015 c.507 §4; 2017 c.326 §14]

Source: Section 307.858 — Project certification requirements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 307.500 — OR Code / Title 29 / Chapter 307 / Section 307.500
307.500 Review of claim by Department of Revenue
Status: in_force

Upon receipt of a claim, or any subsequent rental statement, filed under ORS 307.495 (Claiming exemption) , the county assessor may request the Department of Revenue to review the information included in the rental statement. The department may verify and modify the information. [1973 c.382 §5; 1995 c.278 §36; 2013 c.193 §23; 2013 c.624 §76; 2015 c.34 §5]

Source: Section 307.500 — Review of claim by Department of Revenue , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 316.022 — OR Code / Title 29 / Chapter 316 / Section 316.022
316.022 General definitions
Status: in_force

As used in this chapter, unless the context requires otherwise:

(1) “Department” means the Department of Revenue.

(2) “Director” means the Director of the Department of Revenue.

(3) “Individual” means a natural person, including aliens and minors.

(4) A “nonresident” means an individual who is not a resident of this state.

(5) “Part-year resident” means an individual taxpayer who changes status during a tax year from resident to nonresident or from nonresident to resident.

(6) “Taxable income” means the taxable income as defined in subsection (a) or (b), section 63 of the Internal Revenue Code, with such additions, subtractions and adjustments as are prescribed by this chapter.

(7) “Taxpayer” means any natural person, estate, trust, or beneficiary whose income is in whole or in part subject to the taxes imposed by this chapter, or any employer required by this chapter to withhold personal income taxes from the compensation of employees for remittance to the state. [1969 c.493 §§4,5,6,7,9 and 1969 c.520 §42b; 1985 c.141 §2; 1987 c.293 §4]

Source: Section 316.022 — General definitions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308.665 — OR Code / Title 29 / Chapter 308 / Section 308.665
308.665 Railroad car exemption
Status: in_force

(1) During the period of time described in subsection (3) of this section, railroad cars owned by private car companies undergoing major work including remodeling, renovation, conversion or repairs shall be exempt from taxation.

(2) For purposes of this section, the term “major work” shall include all remodeling, renovation, conversion, reconversion or repairs to a railroad car in which the total labor expended for such work exceeds 10 work hours.

(3) The exemption described in subsection (1) of this section shall apply for the period of time in which the railroad cars are awaiting or undergoing major work or are awaiting transportation to or from or are being transported to or from a facility performing such major work.

(4) No exemption under subsection (1) of this section shall be allowed unless the Department of Revenue is furnished sufficient documentary information to prove that the claimant is entitled to the exemption. [1973 c.245 §2; 1987 c.158 §48]

Source: Section 308.665 — Railroad car exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 316.847 — OR Code / Title 29 / Chapter 316 / Section 316.847
316.847 National service educational award
Status: in_force

(1) There shall be subtracted from federal taxable income amounts received as a national service educational award under 42 U.S.C. 12602, following completion of the required term of service in 42 U.S.C. 12593(b).

(2) A subtraction may not be allowed under this section if the amounts described in subsection (1) of this section:

(a) Are not included in the taxpayer’s federal gross income for the tax year; or

(b) Are taken into account as a deduction on the taxpayer’s federal income tax return for the tax year. [2021 c.525 §36]

Note: Section 37, chapter 525, Oregon Laws 2021, provides:

Sec. 37. Section 36 of this 2021 Act [ 316.847 (National service educational award) ] applies to amounts received in tax years beginning on or after January 1, 2021, and before January 1, 2027. [2021 c.525 §37]

Source: Section 316.847 — National service educational award , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308.456 — OR Code / Title 29 / Chapter 308 / Section 308.456
308.456 Application of ORS 308.450 to 308.481
Status: in_force

(1) ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) apply to rehabilitated residential property located within the jurisdiction of a governing body which adopts, by resolution or ordinance, the provisions of ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) . Except as provided in subsection (2) of this section, the limited assessment provided by ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) only applies to the tax levy of a governing body which adopts the provisions of ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) .

(2) The limited assessment provided by ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) shall apply to the tax levy of all taxing districts in which property certified for limited assessment under ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) is located when, upon request of a governing body which has adopted the provisions of ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) , the rates of taxation of such taxing districts whose governing boards agree to the policy of limited assessment as provided in ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) , when combined with the rate of taxation of the governing body which adopts the provisions of ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) , equal 51 percent or more of the total combined rate of taxation on the property certified for limited assessment.

(3) The governing body shall promulgate standards and guidelines to be utilized in making the determinations required by ORS 308.466 (Processing applications for limited assessment) and, in the case of nonowner-occupied residential structures or units, standards and guidelines to be applied if the governing body desires to enter into negotiations with the owner regarding rental rates to be charged during the period of the limited assessment.

(4) ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) do not apply to increases in assessed valuation made by the assessor or by lawful order of the Department of Revenue or a court, to a class of property throughout the county or any specific area of the county to achieve the uniformity of assessment or appraisal required by ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) . [1975 c.696 §§4,12; 1989 c.1051 §8; 1993 c.270 §34]

Source: Section 308.456 — Application of ORS 308.450 to 308.481; standards for processing certificate applications , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 311.480 — OR Code / Title 29 / Chapter 311 / Section 311.480
311.480 Property tax due upon bankruptcy
Status: in_force

If a tax has been levied against real or personal property, and thereafter and prior to the date the tax becomes due and payable, the person against whom the tax is charged files a petition in bankruptcy, or is adjudged a bankrupt upon an involuntary proceeding, the tax shall become immediately due. The tax collector of the county where the tax was levied shall prepare and present to the bankruptcy court proof of claim of the county for the tax. [Amended by 1995 c.780 §4; 2003 c.190 §§6,7; 2007 c.537 §2]

Source: Section 311.480 — Property tax due upon bankruptcy; presenting claim , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 321.267 — OR Code / Title 29 / Chapter 321 / Section 321.267
321.267 Lands not eligible for special assessment
Status: in_force

The following forestland may not be assessed under ORS 321.257 (Definitions for ORS 321.257 to 321.390) to 321.390 (Land used to grow certain hardwood to be assessed as farm use land) :

(1) Forestland 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) , 308.805 (Mutual and cooperative electric distribution systems subject to tax on gross earnings) to 308.820 (Tax as a lien) and 308.990 (Penalties) .

(2) Except as provided in ORS 321.347 (Land designations) , land that is prepared using intensive cultivation and tilling and on which all unwanted plant growth is controlled continuously for the exclusive purpose of growing Christmas trees.

(3) Land used for the purpose of growing hardwood timber, including but not limited to hybrid cottonwood, 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) Small tract forestland qualified under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) and timber harvested from small tract forestland qualified under ORS 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) . [1977 c.892 §3; 1989 c.887 §5; 1991 c.459 §278; 1991 c.714 §10; 1993 c.801 §5; 1997 c.154 §51; 1999 c.19 §1; 1999 c.1078 §17; 2001 c.46 §1; 2001 c.114 §44; 2003 c.454 §§108,110; 2003 c.621 §4a]

Source: Section 321.267 — Lands not eligible for special assessment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 314.041 — OR Code / Title 29 / Chapter 314 / Section 314.041
314.041 Application of Revenue Reconciliation Act of 1993 (P.L. 103-66), the Uruguay Round Agreements Act (P.L. 103-465) and P.L. 104-7
Status: in_force

(1) Except as provided in subsection (2) of this section, sections 7, 7a, 28, 38 and 40, chapter 556, Oregon Laws 1995, and the new material enacted and amendments and repeals made by chapter 556, Oregon Laws 1995, apply to transactions or activities occurring on or after January 1, 1995, in tax years beginning on or after January 1, 1995.

(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in the Revenue Reconciliation Act of 1993 (P.L. 103-66), the Uruguay Round Agreements Act (P.L. 103-465) or P.L. 104-7 shall apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the federal Internal Revenue Code and related federal law.

(3) Intentionally left blank —Ed.

(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 1995, and the deficiency, or any portion thereof, is attributable to any retroactive treatment under chapter 556, Oregon Laws 1995, then any interest or penalty assessed under ORS chapter 305, 314, 315, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.

(b) If a refund is due any taxpayer for a tax year beginning before January 1, 1995, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under chapter 556, Oregon Laws 1995, then notwithstanding ORS 314.415 (Refunds) or other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required on account of chapter 556, Oregon Laws 1995, for a tax year beginning before January 1, 1995, shall be made by filing an amended return within the time prescribed by law.

(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the change or changes relate within the period specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a 1995 return is filed, whichever period expires later. [1995 c.556 §39; 2009 c.33 §13]

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

Note: Legislative Counsel has substituted “chapter 556, Oregon Laws 1995,” for the words “this Act” in section 39, chapter 556, Oregon Laws 1995, compiled as 314.041 (Application of Revenue Reconciliation Act of 1993 (P.L. 103-66), the Uruguay Round Agreements Act (P.L. 103-465) and P.L. 104-7) . Specific ORS references have not been substituted pursuant to 173.160 (Powers and duties of Legislative Counsel in preparing editions for publication) . These sections may be determined by referring to the 1995 Comparative Section Table located in Volume 22 of ORS.

Source: Section 314.041 — Application of Revenue Reconciliation Act of 1993 (P.L. 103-66), the Uruguay Round Agreements Act (P.L. 103-465) and P.L. 104-7 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 319.430 — OR Code / Title 29 / Chapter 319 / Section 319.430
319.430 Savings clause
Status: repealed

All rights and obligations arising under the provisions of the statutes repealed in section 38, chapter 413, Oregon Laws 1945, shall not in any way be affected by such repeal. Such statutes shall be considered in full force and effect for the purpose of carrying out all duties and obligations contracted or arising under such statutes, prior to June 16, 1945.

Source: Section 319.430 — Savings clause , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 311.660 — OR Code / Title 29 / Chapter 311 / Section 311.660
311.660 State levy collection limited to levies for payment of bonded indebtedness and interest
Status: in_force

The State of Oregon shall not for any fiscal year collect a state property tax, either directly or by apportionment among the several counties, in any greater amount than it may be necessary to collect by means of such a property tax for that year to pay bonded indebtedness or the interest thereon. [Amended by 1957 s.s. c.6 §1; 2005 c.94 §64]

Source: Section 311.660 — State levy collection limited to levies for payment of bonded indebtedness and interest , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 319.880 — OR Code / Title 29 / Chapter 319 / Section 319.880
319.880 Disposition of moneys
Status: in_force

All money received by the Department of Transportation pursuant to ORS 319.510 (Short title) to 319.880 (Disposition of moneys) shall be turned over promptly to the State Treasurer and shall be disposed of as provided in ORS 802.110 (Procedures for financial administration) . [Amended by 1955 c.287 §22; 1961 c.146 §3; 1969 c.70 §2; 1983 c.338 §910]

PER-MILE ROAD USAGE CHARGE

Source: Section 319.880 — Disposition of moneys , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 316.502 — OR Code / Title 29 / Chapter 316 / Section 316.502
316.502 Distribution of revenue to General Fund
Status: in_force

(1) The net revenue from the tax imposed by this chapter, after deducting refunds and amounts described in ORS 285B.630 (Department to obtain employment and wage information for eligible employers at regionally significant industrial sites and determine estimated incremental income tax revenues) , 285C.635 (Determination of personal income tax revenue) and 305.231 (Department of Revenue to transfer moneys to Drug Treatment and Recovery Services Fund) , shall be paid over to the State Treasurer and held in the General Fund as miscellaneous receipts available generally to meet any expense or obligation of the State of Oregon lawfully incurred.

(2) A working balance of unreceipted revenue from the tax imposed by this chapter may be retained for the payment of refunds, but such working balance shall not at the close of any fiscal year exceed the sum of $1 million.

(3) Moneys are continuously appropriated to the Department of Revenue to make:

(a) The refunds authorized under subsection (2) of this section; and

(b) The refund payments in excess of tax liability authorized under ORS 315.133 (Overtime compensation paid to agricultural workers) , 315.174 (Livestock killed by wolf) , 315.262 (Working family child care) , 315.264 (Working family household and dependent care expenses) , 315.266 (Earned income) , 315.273 (Qualifying child of taxpayer) , 315.519 (Refundability of tax credit) and 316.090 (Credit for manufactured dwelling park closure) and section 3, chapter 589, Oregon Laws 2021. [1969 c.493 §70; 1977 c.761 §2; 2003 c.473 §12; 2005 c.826 §§4,4a; 2005 c.832 §§55,60; 2007 c.843 §§84,85,86,87; 2007 c.868 §§6,6a,7,7a; 2007 c.906 §§19,19a,20,20a; 2011 c.83 §17; 2013 c.722 §53; 2013 c.750 §47; 2013 c.763 §7; 2015 c.701 §4; 2021 c.589 §9; 2022 c.115 §13; 2023 c.298 §9; 2023 c.538 §8; 2023 c.602 §47a]

Source: Section 316.502 — Distribution of revenue to General Fund; working balance; refundable credit payments , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 323.305 — OR Code / Title 29 / Chapter 323 / Section 323.305
323.305 Determination of amounts unpaid
Status: in_force

If a distributor fails to make payment for stamps when payment is due, the Department of Revenue may compute and determine from any available records and information the amount required to be paid, including interest and penalties. One or more determinations may be made of the amount due for one or for more than one purchase. In making a determination the department may offset overpayments with respect to purchases of stamps against underpayments for purchases and interest and penalties on the underpayments. The department shall give the distributor written notice of its determination in the manner required pursuant to ORS 323.403 (Application of other statutes) . Except in the case of fraud, every notice of a determination made under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) shall be given within three years of the due date for payment of the purchase of stamps. [1965 c.525 §65; 1999 c.62 §10]

Source: Section 323.305 — Determination of amounts unpaid , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 316.845 — OR Code / Title 29 / Chapter 316 / Section 316.845
316.845 Exception to ORS 316.844
Status: in_force

ORS 316.844 (Special computation of gain or loss where farm use value used) shall not apply in any case in which a carryover basis for certain property acquired from a decedent dying after December 31, 1976, is provided by section 1014 of the Internal Revenue Code. [Formerly 316.083]

Source: Section 316.845 — Exception to ORS 316.844 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 305.140 — OR Code / Title 29 / Chapter 305 / Section 305.140
305.140 Power to release real property from certain tax liens
Status: in_force

(1) Any person having an interest in or lien upon any real property may request the Department of Revenue in writing to release such real property from a cloud on the title of or lien on such property existing, created or continued under any one or more of the following:

(a) A warrant provided for in ORS 314.430 (Warrant for collection of taxes) , 321.570 (Warrant for collection of delinquent taxes) , 323.610 (Collection of unpaid tax) or 475C.688 (Enforcement) ; or

(b) The provisions of ORS 311.673 (State liens against tax-deferred property) , 311.679 (Estimate of deferred taxes) , 311.689 (Certification of continuing eligibility) , 311.711 (Duties of bond lien docket or assessment lien record officer) or 311.771 (Liens) .

(2) If, upon a request under subsection (1) of this section, the department finds that a sale of such real property would not result in satisfaction in whole or in part of the taxes due, it shall execute a release of such cloud or lien upon such property, and such release shall be conclusive evidence of the removal and extinguishment of such cloud or lien in respect of such real property.

(3) In addition to the release of cloud or lien provided for in subsection (1) of this section, the department may execute releases on part or all of any real property in the following cases, which releases shall be conclusive evidence of the removal and extinguishment of such cloud or lien:

(a) If the department finds that liability for the amount assessed, together with all interest thereon and penalties and costs in respect thereof, has been satisfied;

(b) If the department finds that the fair market value of that part of the property remaining subject to the cloud or 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 supplied to the department either an irrevocable letter of credit issued by an insured institution as defined in ORS 706.008 (Additional definitions for Bank Act) or a bond, in such form and with such surety as the department considers sufficient, 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; or

(d) If there is paid to the department in partial satisfaction of the amount of the warrant provided for in ORS 314.430 (Warrant for collection of taxes) , 321.570 (Warrant for collection of delinquent taxes) , 323.610 (Collection of unpaid tax) or 475C.688 (Enforcement) or the amount of any lien under ORS 311.673 (State liens against tax-deferred property) , 311.679 (Estimate of deferred taxes) , 311.689 (Certification of continuing eligibility) , 311.711 (Duties of bond lien docket or assessment lien record officer) or 311.771 (Liens) , an amount not less than the value, as determined by the department, of the lien of the State of Oregon upon the part of the property so to be released. In determining such value the department shall give consideration to the fair market value of the part of the property so to be released and to such liens thereon as have priority to the lien of the State of Oregon. [1961 c.573 §3 (enacted in lieu of 314.435, 315.635 and 321.085); 1981 c.706 §7; 1985 c.816 §38; 1987 c.158 §44; 1989 c.948 §8; 1991 c.331 §53; 1997 c.631 §448; 2015 c.699 §15]

Source: Section 305.140 — Power to release real property from certain tax liens , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 314.364 — OR Code / Title 29 / Chapter 314 / Section 314.364
314.364 Authority of department to require filing of returns by electronic means
Status: in_force

(1) As used in this section:

(a) “Electronic means” includes computer-generated electronic or magnetic media, Internet-based applications or similar computer-based methods or applications.

(b) “Paid tax preparer” means a person who prepares a tax return for another or advises or assists in the preparation of a tax return for another, or who employs or authorizes another to do the same, for valuable consideration.

(c) “Tax return” means a return filed under ORS chapter 314, 316, 317 or 318.

(2) The Department of Revenue may by rule require a paid tax preparer to file tax returns by electronic means if the paid tax preparer is required to file federal tax returns by electronic means.

(3) The department may by rule require a corporation to file tax returns by electronic means if the corporation is required to file federal tax returns by electronic means.

(4) The department may by rule establish exceptions to the electronic filing requirements of this section. [2011 c.24 §2]

Source: Section 314.364 — Authority of department to require filing of returns by electronic means; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 310.010 — OR Code / Title 29 / Chapter 310 / Section 310.010
310.010 Determination of amount of money for county and other purposes
Status: in_force

The county court or board of county commissioners of each county shall, in July of each year, estimate and determine the amount of money to be raised for county purposes for the current fiscal year, and also the several amounts to be raised in the county for other purposes, as required or authorized by law. The determination shall be entered in its records.

Source: Section 310.010 — Determination of amount of money for county and other purposes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 314.647 — OR Code / Title 29 / Chapter 314 / Section 314.647
314.647 Policy
Status: in_force

The Legislative Assembly finds and declares it to be the policy of this state to carry out a comprehensive review of income apportionment whenever federal legislation changes the nexus standard for state imposition of taxes based on business activity within state borders. [2001 c.793 §12; 2017 c.43 §3]

Note: 314.647 (Policy) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 314 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 314.647 — Policy , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 314.037 — OR Code / Title 29 / Chapter 314 / Section 314.037
314.037 Application of P.L. 101-140, Omnibus Budget Reconciliation Act of 1989 (P.L. 101-239) and Omnibus Budget Reconciliation Act of 1991 (P.L. 101-508)
Status: in_force

(1) Except as provided in subsection (2) of this section and sections 25a to 32, chapter 457, Oregon Laws 1991, the new material and amendments by chapter 457, Oregon Laws 1991, apply to transactions or activities occurring on or after January 1, 1991, in tax years beginning on or after January 1, 1991.

(2) The effective and applicable dates, and the exceptions, special rules and coordination with the Internal Revenue Code, as amended, relative to those dates, contained in P.L. 101-140, the Omnibus Budget Reconciliation Act of 1989 (P.L. 101-239) and the Omnibus Budget Reconciliation Act of 1990 (P.L. 101-508) shall apply for Oregon personal income and corporate excise and income tax purposes, to the extent they can be made applicable, in the same manner as they are applied under the federal Internal Revenue Code and related federal law.

(3) Intentionally left blank —Ed.

(a) If a deficiency is assessed against any taxpayer for a tax year beginning before January 1, 1991, and the deficiency, or any portion thereof, is attributable to any retroactive treatment under chapter 457, Oregon Laws 1991, then any interest or penalty assessed under ORS chapter 305, 314, 316, 317 or 318 with respect to the deficiency or portion thereof shall be canceled.

(b) If a refund is due any taxpayer for a tax year beginning before January 1, 1991, and the refund or any portion thereof is due the taxpayer on account of any retroactive treatment under chapter 457, Oregon Laws 1991, then notwithstanding ORS 314.415 (Refunds) or other law, the refund or portion thereof shall be paid without interest.

(c) Any changes required on account of chapter 457, Oregon Laws 1991, for a tax year beginning prior to January 1, 1991, shall be made by filing an amended return within the time prescribed by law.

(d) If a taxpayer fails to file an amended return under paragraph (c) of this subsection, the Department of Revenue shall make any changes under paragraph (c) of this subsection on the return to which the change or changes relate within the period as specified for issuing a notice of deficiency or claiming a refund as otherwise provided by law with respect to that return, or within one year after a 1991 return is filed, whichever period expires later. [1991 c.457 §25]

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

Note: Legislative Counsel has substituted “chapter 457, Oregon Laws 1991,” for the words “this Act” in section 25, chapter 457, Oregon Laws 1991, compiled as 314.037 (Application of P.L. 101-140, Omnibus Budget Reconciliation Act of 1989 (P.L. 101-239) and Omnibus Budget Reconciliation Act of 1991 (P.L. 101-508)) . Specific ORS references have not been substituted, pursuant to 173.160 (Powers and duties of Legislative Counsel in preparing editions for publication) . These sections may be determined by referring to the 1991 Comparative Section Table located in Volume 22 of ORS.

Source: Section 314.037 — Application of P.L. 101-140, Omnibus Budget Reconciliation Act of 1989 (P.L. 101-239) and Omnibus Budget Reconciliation Act of 1991 (P.L. 101-508) , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.267 — OR Code / Title 29 / Chapter 305 / Section 305.267
305.267 Extension of time to issue notice of deficiency or assessment
Status: in_force

(1) As a part of its application for an order for the enforcement of a subpoena under ORS 305.190 (Subpoenaing and examining witnesses, books and papers) or for an answer to interrogatories under ORS 305.195 (Written interrogatories) , the Department of Revenue may request the Oregon Tax Court for an order extending the time within which the department may issue a notice of deficiency or assessment under ORS 305.265 (Deficiency notice) .

(2) The tax court or the Supreme Court upon appeal, shall extend the time for a period ending 90 days after:

(a) Delivery to the department of the documents and information ordered produced under the subpoena; or

(b) Delivery to the department of the answers ordered to be made to the department’s interrogatories. [1985 c.266 §2]

Source: Section 305.267 — Extension of time to issue notice of deficiency or assessment , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 307.684 — OR Code / Title 29 / Chapter 307 / Section 307.684
307.684 Immediate termination of exemption
Status: in_force

(1) If, after application has been approved under ORS 307.674 (Application, approval and denial procedures) , the county assessor discovers that the single-unit housing or a portion of the single-unit housing is changed to a use that is other than single-unit housing:

(a) The exemption granted the single-unit housing or portion under ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) shall terminate immediately, without right of notice or appeal;

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

(c) Notwithstanding ORS 311.235 (Bona fide purchaser) , there shall be added to the general property tax roll for the tax year next following the discovery, to be collected and distributed in the same manner as other real property tax, an amount equal to the difference between the amount of tax due on the property and the amount of the tax that would have been due on the property had it not been exempt under ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) for each of the years, not to exceed the last 10 years, during which the property was exempt from taxation under ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) .

(2) If, at the time of discovery, the property is no longer exempt, additional taxes shall be imposed as provided in this section, but the number of years that would otherwise be used to compute the additional taxes shall be reduced by one year for each year that has elapsed since the year the property was last granted exemption.

(3) The assessment and tax rolls shall show potential additional tax liability for each property granted exemption under ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) .

(4) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [Formerly 458.050]

Source: Section 307.684 — Immediate termination of exemption; additional taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308a.418 — OR Code / Title 29 / Chapter 308a / Section 308a.418
308A.418 Removal of designation upon request of city or county
Status: in_force

(1) The governing body of the city or county that requested designation under ORS 308A.415 (Designation by State Fish and Wildlife Commission of land eligible for wildlife habitat special assessment) may request that the State Fish and Wildlife Commission remove that designation.

(2) The commission shall remove the designation if:

(a) The city or county demonstrates that the designation creates an economic burden for the city or county; and

(b) The commission finds that the economic burden is significant.

(3) In making its determination under subsection (2) of this section, the commission shall give significant weight to the demonstration of economic burden made by the city or county. [2003 c.539 §7a]

Source: Section 308A.418 — Removal of designation upon request of city or county; requirements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 305.830 — OR Code / Title 29 / Chapter 305 / Section 305.830
305.830 Collection of fines, penalties and forfeitures
Status: in_force

(1) Amounts transferred to the Department of Revenue by justice and municipal courts under ORS 153.633 (Distribution to state) , 153.645 (Disposition of fines for traffic offenses) , 153.650 (Disposition of fines for traffic offenses) and 153.657 (Disposition of fines for violations of homeschooled student requirements) shall be deposited in a suspense account established under ORS 293.445 (Definition for ORS 293.445 to 293.460) for the purpose of receiving criminal fines and assessments.

(2) In carrying out its duties under this section, the Department of Revenue shall have access to the records and dockets of those courts charged with the duty to transfer moneys to the department under ORS 153.633 (Distribution to state) , 153.645 (Disposition of fines for traffic offenses) , 153.650 (Disposition of fines for traffic offenses) and 153.657 (Disposition of fines for violations of homeschooled student requirements) .

(3) The Department of Revenue may retain from the funds transferred under ORS 153.633 (Distribution to state) , 153.645 (Disposition of fines for traffic offenses) , 153.650 (Disposition of fines for traffic offenses) and 153.657 (Disposition of fines for violations of homeschooled student requirements) an amount not to exceed two percent annually for its actual costs of collection and disbursement of funds under this section, including the cost of all examinations, investigations and searches, and of all traveling and other expenses in connection therewith. The department shall deposit the net amount of moneys in the suspense account described in subsection (1) of this section into the Criminal Fine Account.

(4) All judicial, municipal and county officers shall cooperate with the Department of Revenue with respect to the collections, searches and investigations and shall furnish the Department of Revenue with any information contained in any of the records under their respective custodies relating thereto.

(5) The Department of State Police shall cooperate in the investigation of fines, penalties and forfeitures. [Formerly 178.080; 1983 c.763 §53; 1987 c.905 §19a; 2001 c.829 §6; 2005 c.700 §8; 2011 c.597 §131; 2017 c.139 §6]

Source: Section 305.830 — Collection of fines, penalties and forfeitures; disbursement; cost of collection , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 323.385 — OR Code / Title 29 / Chapter 323 / Section 323.385
323.385 Jeopardy determinations
Status: in_force

(1) If the Department of Revenue believes that the collection of any amount of tax required to be paid by any person under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) will be jeopardized by delay, it shall thereupon make a determination of the amount of tax, noting that fact upon the determination. The amount determined is immediately due and payable, with interest and penalty as provided in ORS 323.381 (Failure to pay tax or timely file report) .

(2) If the amount of the tax, interest, and penalty specified in the jeopardy determination is not paid within 20 days after service upon the person of notice of the determination, the determination becomes final, unless a petition for redetermination is filed within the 20 days.

(3) The person against whom a jeopardy determination is made may petition for the redetermination thereof pursuant to ORS 323.416 (Appeals to Tax Court) . The person shall, however, file the petition for redetermination with the department within 20 days after the service upon the person of notice of the determination. The person shall at the time of filing the petition for redetermination deposit with the department such security as the department may deem necessary to ensure compliance with ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) . The security may be sold by the department at public sale if it becomes necessary in order to recover any amount due. Notice of the sale may be served upon the person who deposited the security personally or by mail in the same manner as prescribed pursuant to ORS 323.403 (Application of other statutes) . Upon any such sale, the surplus, if any, above the amount due under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) shall be returned to the person who deposited the security. [1965 c.525 §80; 1999 c.62 §18; 2009 c.33 §33]

Source: Section 323.385 — Jeopardy determinations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 307.325 — OR Code / Title 29 / Chapter 307 / Section 307.325
307.325 Agricultural products in possession of farmer
Status: in_force

(1) The items of personal property described in subsection (2) of this section which, on the assessment date, are owned and in the actual or constructive possession of the farmer who produced them or who has procured them for use or consumption in the farm operations of the farmer, shall be exempt from taxation.

(2) The items referred to in subsection (1) of this section are as follows:

(a) Grain.

(b) Seed.

(c) Hay.

(d) Fruit.

(e) Vegetables.

(f) Nuts.

(g) Hops.

(h) Wool.

(i) Fish.

(j) Poultry.

(k) Butter, cheese and evaporated, condensed or concentrated milk.

(L) Mint.

(m) Bivalve mollusks.

(n) Livestock.

(o) Fur-bearing animals.

(p) Bees.

(q) Vermiculture supplies and products. [1965 c.429 §2; 1979 c.692 §2; 1987 c.691 §1; 2001 c.753 §11; 2005 c.657 §5]

Source: Section 307.325 — Agricultural products in possession of farmer , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.801 — OR Code / Title 29 / Chapter 305 / Section 305.801
305.801 Authority of Taxpayer Advocate to issue order to department
Status: in_force

(1) As used in this section, “significant hardship” means a circumstance in which:

(a) Adverse action against a taxpayer by the Department of Revenue is imminent;

(b) The department has failed to act to resolve a reported problem with the account of a taxpayer within 90 days; or

(c) Other conditions exist as described by the department by rule.

(2) In addition to any other taxpayer relief provided by law, the Taxpayer Advocate may issue an order to the department to cease any action, take any action or refrain from taking any action with respect to a taxpayer, as allowed by law, if the Taxpayer Advocate determines that a taxpayer is suffering or about to suffer a significant hardship as a result of the manner in which the state’s tax laws are being administered by the department. A taxpayer need not make a formal written request prior to the issuance of an order concerning the taxpayer under this section.

(3) Intentionally left blank —Ed.

(a) The Taxpayer Advocate may issue an order under this section only as an extraordinary remedy in circumstances where the Taxpayer Advocate determines that the department is not following applicable administrative rules or guidance related to department policies or procedures.

(b) An order issued under this section is limited to providing relief related to department policies or procedures and may not address the merits of a taxpayer’s tax liability or substitute for informal conference procedures or normal administrative or judicial proceedings for the review of a tax assessment, refund denial, collection action or other department action.

(c) Any order issued by the Taxpayer Advocate under this section may be reviewed by the Director of the Department of Revenue or the deputy director and may be modified or rescinded only by the Taxpayer Advocate, the director or the deputy director. A written explanation of the reasons for any modification or rescission of an order by the director or deputy director shall be provided to the Taxpayer Advocate.

(4) An appeal may not be taken from an order issued by the Taxpayer Advocate under this section or from any modification or rescission of an order by the director or deputy director.

(5) All orders issued under this section, along with any related taxpayer information, are considered particulars of a return, as defined in ORS 314.835 (Divulging particulars of returns and reports prohibited) , and may not be disclosed by the department, except as otherwise provided in ORS 314.835 (Divulging particulars of returns and reports prohibited) or 314.840 (Disclosure of information) or other applicable law. [2021 c.555 §3]

Source: Section 305.801 — Authority of Taxpayer Advocate to issue order to department , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308a.321 — OR Code / Title 29 / Chapter 308a / Section 308a.321
308A.321 Withdrawal by assessor when use changed
Status: in_force

(1) When land which has been classified and assessed under ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) as open space land is applied to some use other than as open space land, except through compliance with ORS 308A.318 (Change in use of open space land) (2), or except as a result of the exercise of the power of eminent domain, the owner shall within 60 days thereof notify the county assessor of such change in use. The assessor or assessors shall withdraw the land from classification and immediately shall give written notice of the withdrawal to the granting authority that classified the land; and additional real property taxes shall be imposed upon such land in an amount equal to the amount that would have been due under ORS 308A.318 (Change in use of open space land) if notice had been given by the owner as of the date of withdrawal, plus a penalty equal to 20 percent of the amount so determined.

(2) If no notice is given as required by subsection (1) of this section, the assessor, upon discovery of the change in use, shall compute the amount of taxes, penalty and interest described in subsection (1) of this section, as though notice had been given, and shall add thereto an additional penalty equal to 20 percent of the total amount so computed, for failure to give such notice.

(3) The limitation described in ORS 308A.318 (Change in use of open space land) (2) applies only to the computation of taxes and interest, and not to the penalties described in subsections (1) and (2) of this section.

(4) The provisions of subsections (1) and (2) of this section shall not apply in the event that the change in use results from the sale of a least 50 percent of such land classified under ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) to 308A.330 (Rules) within two years after the death of the owner. [Formerly 308.775]

Source: Section 308A.321 — Withdrawal by assessor when use changed; notice; imposition of additional taxes; interest; penalty; exception , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 310.240 — OR Code / Title 29 / Chapter 310 / Section 310.240
310.240 Calculation of taxes imposed on urban renewal increment for 1997-1998
Status: in_force

(1) In the case of a code area in which urban renewal taxes are to be imposed for the tax year beginning July 1, 1997, the assessor shall determine the rate of taxes to be imposed on the urban renewal increment under this section.

(2) The assessor shall use the lesser of the total consolidated rate for the code area determined under ORS 310.236 (Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998) , or the total consolidated Measure 5 assessed value rate, for purposes of the remainder of the calculation under this section.

(3) The assessor shall multiply the rate determined under subsection (2) of this section by the urban renewal increment for the code area. The assessor shall determine the total amount under this subsection for all code areas within an urban renewal plan to determine the total amount of taxes to be raised on the urban renewal increment.

(4) For each urban renewal plan, the assessor shall compare the amount determined under subsection (3) of this section with the amount certified by the urban renewal agency under ORS 310.208 (1997-1998 urban renewal certification) . If the amount determined under subsection (3) of this section is less than the amount certified, the assessor shall determine a special levy in the amount of the difference.

(5) The assessor shall determine a rate per $1,000 of assessed value for the special levy described in subsection (4) of this section by dividing the amount of the special levy by the assessed value of the municipality that activated the urban renewal agency and all taxable property in the urban renewal area lying outside the city or county, including the value of the urban renewal increment, and shall add the rate to the pre-compression consolidated rate for each code area in which the special levy is to be extended.

(6) For tax years beginning on or after July 1, 1998, urban renewal tax increment calculations shall be made as provided in ORS 457.420 (Plan may provide for division of property taxes) to 457.470 (Modification of assessed value) . [1997 c.541 §34; 1999 c.579 §24]

Source: Section 310.240 — Calculation of taxes imposed on urban renewal increment for 1997-1998; special levies , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 316.282 — OR Code / Title 29 / Chapter 316 / Section 316.282
316.282 Definitions related to trusts and estates
Status: in_force

(1) As used in this chapter:

(a) “Qualified funeral trust” has the meaning given that term in section 685 of the Internal Revenue Code.

(b) “Resident estate” means an estate of which the fiduciary is appointed by an Oregon court or the administration of which is carried on in Oregon.

(c) “Resident funeral trust” means a qualified funeral trust that, at the time of the initial funding of the trust:

(A) Is required to be established under the laws of this state; or

(B) Is established by a contract, the terms of which state that a service or merchandise is to be provided by a funeral home or cemetery located in this state.

(d) “Resident trust” means a trust, other than a qualified funeral trust, of which the fiduciary is a resident of Oregon or the administration of which is carried on in Oregon. In the case of a fiduciary that is a corporate fiduciary engaged in interstate trust administration, the residence and place of administration of a trust both refer to the place where the majority of fiduciary decisions are made in administering the trust.

(2) The taxable income of a resident estate, resident trust or resident funeral trust is its federal taxable income modified by the addition or subtraction, as the case may be, of its share of the fiduciary adjustment determined under ORS 316.287 (“Fiduciary adjustment” defined) .

(3) The Department of Revenue shall adopt rules defining “trust administration” for purposes of subsection (1)(d) of this section that include within the definition activities related to fiduciary decision making and that exclude from the definition activities related to incidental execution of fiduciary decisions.

(4) The department shall adopt rules providing for simplified reporting of resident funeral trusts having a single trustee and of resident funeral trusts that are terminated during the tax year. [1969 c.493 §§42,43; 1997 c.100 §7; 1997 c.325 §42; 2003 c.50 §1]

Source: Section 316.282 — Definitions related to trusts and estates; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 307.160 — OR Code / Title 29 / Chapter 307 / Section 307.160
307.160 Property of public libraries
Status: in_force

Upon compliance with ORS 307.162 (Claiming exemption) , all public libraries and the personal property belonging thereto and connected therewith, and the real property belonging thereto and upon which the library is situated shall be exempt from taxation.

Source: Section 307.160 — Property of public libraries , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 307.180 — OR Code / Title 29 / Chapter 307 / Section 307.180
307.180 Property of Indians
Status: in_force

The real property of all Indians residing upon Indian reservations who have not severed their tribal relations or taken lands in severalty, except lands held by them by purchase or inheritance, and situated on an Indian reservation, is exempt from taxation. However, the lands owned or held by Indians in severalty upon any Indian reservation and the personal property of such Indians upon reservations shall be exempt from taxation only when so provided by any law of the United States. [Amended by 1953 c.698 §7]

Source: Section 307.180 — Property of Indians , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 314.280 — OR Code / Title 29 / Chapter 314 / Section 314.280
314.280 Allocation of income of financial institution or public utility from business within and without state
Status: in_force

(1) If a taxpayer has income from business activity as a financial institution or as a public utility (as defined respectively in ORS 314.610 (Definitions for ORS 314.605 to 314.675) (4) and (6)) which is taxable both within and without this state (as defined in ORS 314.610 (Definitions for ORS 314.605 to 314.675) (8) and 314.615 (When allocation and apportionment of net income from business activity required) ), the determination of net income shall be based upon the business activity within the state, and the Department of Revenue shall have power to permit or require either the segregated method of reporting or the apportionment method of reporting, under rules and regulations adopted by the department, so as fairly and accurately to reflect the net income of the business done within the state.

(2) The provisions of subsection (1) of this section dealing with the apportionment of income earned from sources both within and without the State of Oregon are designed to allocate to the State of Oregon on a fair and equitable basis a proportion of such income earned from sources both within and without the state. Any taxpayer may submit an alternative basis of apportionment with respect to the income of the taxpayer and explain that basis in full in the return of the taxpayer. If approved by the department that method will be accepted as the basis of allocation.

(3) Intentionally left blank —Ed.

(a) Apportionment rules adopted by the department under this section must apply the weightings used in ORS 314.650 (Apportionment of income) to comparable factors used to apportion income from business activity of taxpayers subject to this section.

(b) Notwithstanding paragraph (a) of this subsection, a taxpayer primarily engaged in utilities or telecommunications may elect to have income from business activity apportioned by applying the weightings used in ORS 314.650 (Apportionment of income) (1999 Edition) to comparable factors used to apportion such income.

(c) The election shall be made in the time and manner prescribed by the department by rule. The election shall continue in force and effect for the tax year for which the election is made and for each subsequent tax year until the year in which the taxpayer revokes the election.

(d) An electing taxpayer may revoke the taxpayer’s election by filing a revocation of election in the time and manner prescribed by the department. The revocation shall apply to the tax year following the year in which the election is made and to each subsequent tax year.

(e) As used in this subsection:

(A) “Telecommunications” means business operations that conduct, maintain or provide for the transmission of voice data and text between network termination points and telecommunications reselling. Transmission facilities may be based on one technology or a combination of technologies.

(B) “Utilities” means business operations that provide electric power, natural gas, steam supply, water supply or sewage removal through a permanent infrastructure of lines, mains and pipes. [1957 c.632 §4 (enacted in lieu of 316.205 and 317.180); 1963 c.319 §1; 1965 c.152 §22; 2001 c.933 §1; 2009 c.403 §5]

Source: Section 314.280 — Allocation of income of financial institution or public utility from business within and without state; rules; alternative apportionment for electing utilities or telecommunications taxpayers , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.794 — OR Code / Title 29 / Chapter 305 / Section 305.794
305.794 Transfer to State School Fund
Status: in_force

Amounts certified by the Department of Revenue to the State Treasurer under ORS 305.792 (Surplus refund donations to education) shall be transferred by the department to the State School Fund for the purposes for which State School Fund moneys may be used. [1999 c.960 §3; 2001 c.114 §7; 2005 c.755 §15]

Source: Section 305.794 — Transfer to State School Fund , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.747 — OR Code / Title 29 / Chapter 316 / Section 316.747
316.747 Contribution to charitable organization subject to disqualification order
Status: in_force

(1) Except as provided in subsection (2) of this section, in addition to any other modification to federal taxable income under this chapter there shall be added to federal taxable income the amount of any charitable contribution that:

(a) Is allowed as a deduction for federal tax purposes for the tax year under section 170 of the Internal Revenue Code;

(b) Is attributable to a contribution to a charitable organization that is the subject of a disqualification order issued under ORS 128.760 (Issuance of disqualification order by Attorney General) to 128.769 (Rules) ; and

(c) Was made to the charitable organization more than 30 days after the date of Internet publication of information relating to the disqualification order under ORS 128.766 (Publication of disqualified organizations on Internet) .

(2) Charitable contributions described in subsection (1) of this section shall not be added to federal taxable income if the taxpayer provides to the Department of Revenue a written document that the taxpayer received from the organization to which the contribution was made that:

(a) Acknowledges receipt of the contribution by the organization; and

(b) Does not include the disclosure required by ORS 128.763 (Disclosure of disqualification required in solicitations) . [2013 c.260 §7]

Source: Section 316.747 — Contribution to charitable organization subject to disqualification order , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 315.516 — OR Code / Title 29 / Chapter 315 / Section 315.516
315.516 Funding in lieu of tax credit certification
Status: in_force

(1) In lieu of the issuance of certifications for tax credit under ORS 315.514 (Film production development contributions) by the Oregon Film and Video Office, the Legislative Assembly may, no later than 30 days prior to the end of each fiscal year, appropriate to the Oregon Business Development Department for deposit into the Oregon Production Investment Fund an amount equal to the total amount that would otherwise be certified for tax credits during the current or upcoming fiscal year, based on the amount of contributions and accompanying applications for credit received by the office during the fiscal year and reduced by the amount, if any, previously certified for the credit for the corresponding fiscal year.

(2) If the Legislative Assembly makes the election allowed in subsection (1) of this section:

(a) No additional amount of credits may be certified for the corresponding fiscal year; and

(b) Any contributions to the Oregon Production Investment Fund made for the upcoming fiscal year and for which an application for a credit under ORS 315.514 (Film production development contributions) is denied shall, at the request of the taxpayer, be refunded by the Oregon Film and Video Office. [2011 c.730 §13; 2018 c.111 §5]

Note: 315.516 (Funding in lieu of tax credit certification) 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 315.516 — Funding in lieu of tax credit certification , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 310.147 — OR Code / Title 29 / Chapter 310 / Section 310.147
310.147 Code area system
Status: in_force

(1) Each year, the county assessor shall establish a system of code areas, identified by code numbers, which shall represent all of the various combinations of taxing districts, or tax zones of taxing districts in which district taxes differ, as of July 1 of that year in which a piece of property was located in the county on January 1 of that year.

(2) The assessor shall compute a tentative consolidated ad valorem property tax rate for each code area. The tentative consolidated ad valorem property tax rate for the code area shall be determined for each category under ORS 310.150 (Segregation into categories) . The tentative consolidated ad valorem property tax rate for each category for the code area shall be the sum of the category rates determined under ORS 310.090 (Computation of rate for each item of tax) for each taxing district in the code area.

(3) Intentionally left blank —Ed.

(a) The assessor shall compute the consolidated category rate for each category under ORS 310.150 (Segregation into categories) using the ad valorem property taxes to be imposed on each property after adjustment under ORS 310.150 (Segregation into categories) . In the case of the exempt bonded indebtedness category, the tentative consolidated category rate for the code area shall be the consolidated category rate for the code area.

(b) The total consolidated rate for the code area shall equal the sum of the consolidated rates for each category determined under paragraph (a) of this subsection after adjustment under ORS 310.150 (Segregation into categories) .

(4) The assessor shall indicate on the assessment roll the code area number for each item of property assessed. In addition, the assessor shall compile in duplicate a list of all code areas and their numbers and identify for each area the names of each taxing district in the area, the rate, after adjustment under ORS 310.150 (Segregation into categories) , for each item of the taxing district reported on the notice filed under ORS 310.060 (Notice certifying taxes) , the total rate for each taxing district and by category as described in ORS 310.150 (Segregation into categories) and the total consolidated rate for the code area. The list shall constitute a part of the certificate prepared under ORS 311.105 (Certificate of taxes levied or imposed) , to be delivered to the county clerk and to the tax collector. [Formerly 308.221; 2001 c.246 §9; 2001 c.553 §7; 2003 c.621 §104]

Source: Section 310.147 — Code area system; tentative consolidated tax rates per category; total consolidated code area rates after adjustment; recordation on assessment roll , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 308.521 — OR Code / Title 29 / Chapter 308 / Section 308.521
308.521 Property of cooperative providing steam or hot water heat by combustion of biomass exempt
Status: in_force

(1) This section applies to a cooperative corporation organized under ORS chapter 62 that is a company described in ORS 308.515 (Department to make annual assessment of designated utilities and companies) (1), if more than 50 percent of the interest in the cooperative is owned by entities whose property is exempt from ad valorem property taxation under ORS 307.090 (Property of the state, counties and other municipal corporations) .

(2) Property that is owned or used by a cooperative for the purpose of providing steam or hot water heat by combustion of biomass, as defined in ORS 315.141 (Biomass production or collection) , is exempt from ad valorem property taxation.

(3) An exemption granted under this section does not relieve the cooperative of the obligation to file the statement required under ORS 308.524 (Companies to file statements) . [2019 c.159 §2]

Source: Section 308.521 — Property of cooperative providing steam or hot water heat by combustion of biomass exempt , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 323.535 — OR Code / Title 29 / Chapter 323 / Section 323.535
323.535 Cancellation, suspension or revocation of license
Status: in_force

(1) The Department of Revenue may cancel, suspend or revoke a license issued to a distributor if the distributor fails to:

(a) Pay any tax or penalty due under ORS chapter 323;

(b) Otherwise comply with any provision of ORS chapter 323 or any rule adopted thereunder; or

(c) Comply with any other state or federal tobacco products tax law.

(2) Notwithstanding ORS 305.280 (Time for filing appeals) , a decision by the department to cancel, suspend or revoke a license may be appealed by the distributor to the magistrate division of the tax court within 30 days of the date of the decision of the department under subsection (1) of this section, in the manner provided in ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally) . [1985 c.816 §22; 1995 c.650 §45; 2003 c.804 §37]

Source: Section 323.535 — Cancellation, suspension or revocation of license; appeal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 311.686 — OR Code / Title 29 / Chapter 311 / Section 311.686
311.686 Continuation of deferral after circumstance requiring payment
Status: in_force

(1) Whenever any of the circumstances listed in ORS 311.684 (Circumstances requiring payment of deferred tax and interest) occurs:

(a) The deferral of taxes for the assessment year in which the circumstance occurs shall continue for the assessment year if:

(A) The circumstance occurs on or after October 31.

(B) The circumstance is listed in ORS 311.684 (Circumstances requiring payment of deferred tax and interest) (1) or (3) and occurs on or after September 1 and before October 31.

(b) The deferral of taxes for the assessment year in which the circumstance occurs shall be discontinued for the assessment year if:

(A) The circumstance occurs before September 1.

(B) Intentionally left blank —Ed.

(i) The circumstance is listed in ORS 311.684 (Circumstances requiring payment of deferred tax and interest) (2) or (4) and occurs on or after September 1 and before October 31;

(ii) An amount in guaranteed funds sufficient to cover all taxes, interest and recording fees that have accrued as of the date of the payment is received before October 31;

(iii) The taxpayer waives the right under ORS 311.690 (Voluntary payment of deferred tax and interest) (3) to object to a third-party payment of the deferred property tax lien; and

(iv) The taxpayer requests a release or satisfaction of the deferred property tax lien as described in ORS 311.690 (Voluntary payment of deferred tax and interest) (5).

(2) Except as provided in subsection (3) of this section and ORS 311.688 (Claim by surviving spouse or disabled heir to continue tax deferral) , the amounts of deferred property taxes, including accrued interest, for all years shall be due and payable to the Department of Revenue on or before August 15 of the year following the calendar year in which the circumstance occurs.

(3) If the circumstance listed in ORS 311.684 (Circumstances requiring payment of deferred tax and interest) (4) occurs, the amount of deferred taxes is due and payable five days before the date of removal of the property from the state.

(4) If the amounts falling due as provided in this section are not paid on or before the due date, the amounts shall be deemed delinquent as of that date and the property shall be subject to foreclosure as provided in ORS 311.673 (State liens against tax-deferred property) or 311.679 (Estimate of deferred taxes) . [1963 c.569 §16; 1971 c.572 §6; 1977 c.160 §10; 1983 c.550 §8; 1989 c.948 §6; 2011 c.723 §9; 2022 c.12 §1]

Source: Section 311.686 — Continuation of deferral after circumstance requiring payment; time for payment; delinquency; foreclosure , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 308.712 — OR Code / Title 29 / Chapter 308 / Section 308.712
308.712 Methods to determine specially assessed value
Status: in_force

(1) The owner of multiunit rental housing that is subject to a government restriction on use and that is to be assessed under ORS 308.707 (Valuation of multiunit rental property subject to special assessment) must elect the method by which the specially assessed value of the property is to be determined. The property owner must elect one of the following methods to determine the specially assessed value of the property:

(a) Through an annual net operating income approach to value that uses actual income and stabilized operating expenses that are based on the actual history of the property (if available) and a capitalization rate. The income, expenses and capitalization rate used must be consistent with the Uniform Standards of Professional Appraisal Practice and may be further defined by rules adopted by the Department of Revenue. Factors to be considered in setting a capitalization rate include the risks associated with multiunit rental housing subject to a government restriction on use, including but not limited to diminished ownership control, income generating potential and liquidity. The capitalization rate that is set pursuant to this paragraph must be equal to or greater than the capitalization rate used for valuing multiunit rental housing that is not subject to a government restriction on use;

(b) By adjusting the unrestricted market value of the property being specially assessed, computed without regard to any government restriction on use applicable to the property, based on the ratio of the average annual rent of those dwelling units of the property that are subject to a government restriction on use to the average annual rent of comparable multiunit rental housing that is not subject to a government restriction on use; or

(c) Through an alternate method for determining the specially assessed value of multiunit rental housing that is subject to a government restriction on use that may be adopted by the department by rule.

(2) Intentionally left blank —Ed.

(a) An election under this section must be made at the time an application for special assessment is filed under ORS 308.709 (Application procedure) , and is considered to be a part of the application.

(b) A property owner may change the election the owner previously made. Except as provided in subsection (3) of this section, a new election under this section must be made on or before April 1 preceding the tax year for which the new election applies. The election shall be made in writing to the county assessor of the county in which the property is located, in the form prescribed by the department.

(c) The election form must be accompanied by a written statement of the actual income and stabilized operating expenses of the property, as described in subsection (1)(a) of this section.

(3) A change in election may be made after April 1 and on or before December 31 of the tax year, if the election form is accompanied by a late filing fee equal to the greater of $200 or one-tenth of one percent of the real market value of the property to which the election relates, as of the assessment date for that tax year. [2001 c.605 §6]

Source: Section 308.712 — Methods to determine specially assessed value; election by owner; procedure; rules; fee , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 317.129 — OR Code / Title 29 / Chapter 317 / Section 317.129
317.129 Tax payments of long term enterprise zone facilities credit claimants
Status: in_force

Notwithstanding ORS 317.850 (Disposition of revenue) , corporate income or excise tax payments of a taxpayer allowed a tax credit under ORS 317.124 (Long term enterprise zone facilities) shall be deposited in the Long Term Enterprise Zone Fund established in ORS 317.127 (Long Term Enterprise Zone Fund) , to the extent those payments do not exceed an amount estimated by the Department of Revenue to equal 30 percent of the tax credit threshold amount determined under ORS 317.124 (Long term enterprise zone facilities) (7) plus 30 percent of any remaining qualified tax liability of the taxpayer under ORS 317.124 (Long term enterprise zone facilities) after allowance of the credit. [2001 c.292 §10]

Source: Section 317.129 — Tax payments of long term enterprise zone facilities credit claimants , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 316.739 — OR Code / Title 29 / Chapter 316 / Section 316.739
316.739 Deferral of deduction for certain amounts deductible under federal law
Status: in_force

(1) There shall be added to federal taxable income for Oregon tax purposes the difference between the amount allowable as a deduction under section 108 of the Internal Revenue Code as applicable to the tax year of the taxpayer and the amount allowable as a deduction under section 108 of the Internal Revenue Code as amended and in effect on December 31, 2008, as applicable to the tax year of the taxpayer.

(2) There shall be added to federal taxable income for Oregon tax purposes the difference between the amount allowable as a deduction under section 168(k) of the Internal Revenue Code as applicable to the tax year of the taxpayer and the amount allowable as a deduction under section 168(k) of the Internal Revenue Code as amended and in effect on December 31, 2008, as applicable to the tax year of the taxpayer.

(3) There shall be added to federal taxable income for Oregon tax purposes the difference between the amount allowable as a deduction under section 179 of the Internal Revenue Code as applicable to the tax year of the taxpayer and the amount allowable as a deduction under section 179 of the Internal Revenue Code as amended and in effect on December 31, 2008, as applicable to the tax year of the taxpayer.

(4) Amounts added to federal taxable income for Oregon tax purposes under subsections (1) to (3) of this section may thereafter be subtracted from federal taxable income for Oregon tax purposes in the tax year for which the amounts would have been allowed as a deduction on the taxpayer’s federal income tax return under the Internal Revenue Code as amended and in effect on December 31, 2008, as applicable to the tax year of the taxpayer. [2009 c.909 §37; 2011 c.7 §29]

Note: Section 31, chapter 7, Oregon Laws 2011, provides:

Sec. 31. ORS 316.739 (Deferral of deduction for certain amounts deductible under federal law) and 317.301 (Deferral of deduction for certain amounts deductible under federal law) apply to tax years beginning on or after January 1, 2009, and before January 1, 2011. [2011 c.7 §31]

Source: Section 316.739 — Deferral of deduction for certain amounts deductible under federal law , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 321.259 — OR Code / Title 29 / Chapter 321 / Section 321.259
321.259 Legislative findings
Status: in_force

The Legislative Assembly finds that:

(1) Multiple taxation through a yearly ad valorem levy on both trees and forestland managed in sustained yield timber operations discourages conservation, private ownership and investment of capital.

(2) The interests of this state, its residents and its future residents are best served by sustained yield practices and taxing policies that encourage production of forest resources for commerce, recreation and watersheds, stabilize employment levels, prevent large population shifts and encourage millage of timber products within Oregon.

(3) Timber on private lands managed on a sustained yield basis should be treated as a crop and not taxed as real property.

(4) Forestland should be taxed based on the value of the forestland in timber production. [1993 c.801 §3; 2003 c.621 §2; 2017 c.315 §26]

Source: Section 321.259 — Legislative findings , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 308a.706 — OR Code / Title 29 / Chapter 308a / Section 308a.706
308A.706 Circumstances when additional taxes are deferred
Status: in_force

(1) Notwithstanding that land is disqualified from special assessment, the additional taxes described under ORS 308A.703 (Additional taxes upon disqualification) may not be imposed and shall remain a potential tax liability if, as of the date the disqualification is taken into account on the assessment and tax roll, the land is any of the following:

(a) Disqualified exclusive farm use zone farmland or nonexclusive farm use zone farmland that:

(A) Is not being used as farmland; and

(B) Is not being used for industrial, commercial, residential or other use that is incompatible with a purpose to return the land to farm use.

(b) Acquired by a governmental agency or body as a result of an exchange of the land for land of approximately equal value held by the governmental agency or body.

(c) Acquired and used for natural heritage purposes and all of the following additional requirements are met:

(A) The land is registered under ORS 273.581 (Natural areas register) as a state natural area;

(B) The land is acquired by a private nonprofit corporation;

(C) The land is retained by the corporation, or transferred to the state by the corporation, for the purpose of educational, scientific and passive recreational use consistent with conservation of the ecological values and natural heritage resources of the area;

(D) If the land is retained by the corporation, it remains open to the public without charge for the uses described in subparagraph (C) of this paragraph; and

(E) The land is managed pursuant to a voluntary management agreement under ORS 273.581 (Natural areas register) (5).

(d) Qualified for special assessment under:

(A) ORS 308A.062 (Qualification of exclusive farm use zone farmland) , relating to farm use special assessment of land in an exclusive farm use zone;

(B) ORS 308A.068 (Qualification of nonexclusive farm use zone farmland) , relating to farm use special assessment of nonexclusive farm use zone farmland;

(C) ORS 321.358 (Application for designation as forestland) , relating to classification as designated forestland in western Oregon;

(D) ORS 321.839 (Application for forestland designation) , relating to classification as designated forestland in eastern Oregon;

(E) ORS 321.709 (Small tract forestland qualification requirements) , relating to qualification as small tract forestland;

(F) ORS 308A.424 (Application for special assessment) , relating to wildlife habitat special assessment; or

(G) ORS 308A.456 (Application for conservation easement special assessment) , relating to conservation easement special assessment.

(e) Disqualified nonexclusive farm use zone farmland, to the extent the additional taxes are deferred or abated as provided in ORS 308A.119 (Abatement) .

(2) This section does not apply to the additional taxes imposed under ORS 308A.703 (Additional taxes upon disqualification) (4)(a) for the number of years during which farm use special assessment was granted pursuant to a remediation plan as defined in ORS 308A.053 (Definitions for ORS 308A.050 to 308A.128) .

(3) In any case where the additional tax is deferred under the provisions of this section but may subsequently be imposed under ORS 308A.712 (Determining amount of deferred additional taxes and period for which additional taxes are due) , the county assessor shall continue to enter the notation “potential additional tax liability” on the assessment and tax roll. [1999 c.314 §35; 2003 c.454 §§27,29; 2003 c.539 §17; 2003 c.621 §86; 2007 c.809 §11; 2009 c.217 §9; 2009 c.776 §6; 2011 c.319 §17]

Source: Section 308A.706 — Circumstances when additional taxes are deferred; potential additional tax liability , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 307.520 — OR Code / Title 29 / Chapter 307 / Section 307.520
307.520 Limited equity cooperative property
Status: in_force

(1) Property or a portion of property owned by a limited equity cooperative is exempt from taxation as provided under ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) if:

(a) The property is occupied by low income persons holding a proprietary lease in the limited equity cooperative;

(b) The charges paid by the occupant to the limited equity cooperative for occupancy reflect the full value of the property tax exemption;

(c) The exemption has been approved as provided in ORS 307.523 (Application deadlines) , pursuant to an application filed before July 1, 2030;

(d) The housing units on the property were constructed, or converted to limited equity cooperative ownership, after the local governing body adopted the provisions of ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) ; and

(e) The information disclosed on the application filed pursuant to ORS 307.521 (Application for exemption) meets any other criteria adopted by the governing body.

(2) A governing body that adopts the provisions of ORS 307.515 (Definitions for ORS 307.515 to 307.523) to 307.523 (Application deadlines) may adopt additional criteria for exemption that do not conflict with the criteria described in subsection (1)(a) to (d) of this section. [2023 c.398 §21]

Source: Section 307.520 — Limited equity cooperative property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.419 — OR Code / Title 29 / Chapter 305 / Section 305.419
305.419 Tax, penalty and interest payable before appeal
Status: in_force

(1) Except as provided in subsection (3) of this section, in any appeal from an order, act, omission or determination of the Department of Revenue involving a deficiency of taxes imposed upon or measured by net income, the tax assessed, and all penalties and interest due, shall be paid to the department on or before the filing of a complaint with the regular division of the Oregon Tax Court under ORS 305.560 (Appeals procedure generally) or within 30 days after entry of an order specially designating a complaint for hearing in the regular division under ORS 305.501 (Appeals to tax court to be heard by magistrate division) . If a dispute exists as to whether the matter involves a deficiency of taxes imposed upon or measured by net income, the tax assessed and all penalties and interest shall be paid within 30 days after entry of a decision or order finding that the matter involves a deficiency of taxes imposed upon or measured by net income. The complaint shall be filed as a claim for refund.

(2) Penalty and interest due under subsection (1) of this section are the amounts stated in the order, notice of assessment, notice of refund denial or proposed adjustment under ORS 305.270 (Refund of excess tax paid) by the department from which the appeal is taken.

(3) Where payment of the tax, penalty and interest would be an undue hardship, plaintiff may file an affidavit alleging undue hardship within the time described in subsection (1) of this section. A plaintiff’s failure to file an affidavit alleging hardship is not grounds for dismissal of the complaint, provided the plaintiff files the affidavit within 30 days after receiving notice of lack of an affidavit alleging undue hardship from the court. If the tax court finds undue hardship, the tax court judge may stay all or any part of the payment of tax, penalty and interest required under subsection (1) of this section. If the tax court judge finds no undue hardship, the tax court judge may grant the plaintiff up to 30 days from the date of determination to pay the tax, penalty and interest. Failure by the plaintiff to pay the tax, penalty and interest or to establish undue hardship will be cause for dismissing the complaint.

(4) If, in any appeal to the Oregon Tax Court for which payment of tax, penalty and interest assessed is required before filing of a complaint, the tax court orders that all or any part of the amount paid be refunded by the department, the amount so ordered to be refunded shall bear interest at the rate established for refunds in ORS 305.220 (Interest on deficiency, delinquency or refunds) . Interest shall be computed from the date of payment to the department. [1982 s.s.1 c.29 §§2, 3; 1985 c.407 §1; 1995 c.650 §17; 1997 c.872 §19; 2015 c.45 §1]

Source: Section 305.419 — Tax, penalty and interest payable before appeal; dispute as to nature of tax; how determined; waiver; refund , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 317.491 — OR Code / Title 29 / Chapter 317 / Section 317.491
317.491 Contribution to charitable organization subject to disqualification order
Status: in_force

(1) Except as provided in subsection (2) of this section, in addition to any other modification to federal taxable income under this chapter there shall be added to federal taxable income the amount of any charitable contribution that:

(a) Is allowed as a deduction for federal tax purposes for the tax year under section 170 of the Internal Revenue Code;

(b) Is attributable to a contribution to a charitable organization that is the subject of a disqualification order issued under ORS 128.760 (Issuance of disqualification order by Attorney General) to 128.769 (Rules) ; and

(c) Was made to the charitable organization more than 30 days after the date of Internet publication of information relating to the disqualification order under ORS 128.766 (Publication of disqualified organizations on Internet) .

(2) Charitable contributions described in subsection (1) of this section shall not be added to federal taxable income if the taxpayer provides to the Department of Revenue a written document that the taxpayer received from the organization to which the contribution was made that:

(a) Acknowledges receipt of the contribution by the organization; and

(b) Does not include the disclosure required by ORS 128.763 (Disclosure of disqualification required in solicitations) . [2013 c.260 §9]

Source: Section 317.491 — Contribution to charitable organization subject to disqualification order , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317.­html (accessed May 26, 2025).
ORS § 320.012 — OR Code / Title 29 / Chapter 320 / Section 320.012
320.012 Increase in tax when net receipts exceed specified amounts
Status: in_force

(1) If at any point during the tax year, net receipts from one or more amusement devices operating at a single location exceed $104,000, the tax imposed under ORS 320.011 (Amusement device excise tax) shall be increased by an additional $50 for each device at the location.

(2) If at any point during the tax year, net receipts from one or more amusement devices operating at a single location exceed $260,000, the tax imposed under ORS 320.011 (Amusement device excise tax) and subsection (1) of this section shall be increased by an additional $75 for each device at the location.

(3) The department may adopt rules defining the term “location” for purposes of this section. [1993 c.803 §4; 1995 c.79 §173; 1995 c.255 §3; 1999 c.501 §3]

Source: Section 320.012 — Increase in tax when net receipts exceed specified amounts; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 308.524 — OR Code / Title 29 / Chapter 308 / Section 308.524
308.524 Companies to file statements
Status: in_force

(1) Each company shall make and file with the Department of Revenue, on or before February 1 of each year, in such form as the department may provide, a statement, under oath, made by the president, secretary, treasurer, superintendent or chief officer of the company, covering a period of at least one year, as may be required by the department; except that Class I railroads, Class A electric companies, communication companies, gas companies, large water transportation companies, pipeline companies, air transportation companies and private railcar companies shall file such statement on or before March 15 of each year.

(2) As used in this section, “large water transportation company” means a water transportation company with annual gross revenue exceeding $2 million, of which at least 50 percent of the gross revenue is derived from the transportation of freight. [Formerly 308.520]

Source: Section 308.524 — Companies to file statements , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 312.270 — OR Code / Title 29 / Chapter 312 / Section 312.270
312.270 Title of county purchasing property
Status: in_force

(1) When a county acquires real property by foreclosure for delinquent taxes, the conveyance vests in the county title to the property, free from all liens and encumbrances except assessments levied by a municipal corporation for local improvements to the property.

(2) A private purchaser at resale of such property by the county acquires title free and clear of all assessments for local improvements levied by any municipal corporation. [Amended by 1997 c.805 §6]

Source: Section 312.270 — Title of county purchasing property; title of purchaser on resale , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 323.160 — OR Code / Title 29 / Chapter 323 / Section 323.160
323.160 Tax stamps
Status: in_force

(1) The Department of Revenue shall furnish cigarette tax stamps for sale to distributors required under ORS 323.068 (Prepayment of tax) to prepay the taxes imposed under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) .

(2) Stamps shall be designed according to specifications and denominations prescribed by the department. The department shall prescribe by rule the method and manner in which stamps are to be affixed to packages of cigarettes and may provide for the cancellation of stamps.

(3) An appropriate stamp shall be affixed to each package of cigarettes prior to the distribution of the cigarettes. [1965 c.525 §§43,44; 1999 c.62 §2; 2003 c.804 §18]

Source: Section 323.160 — Tax stamps; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 311.547 — OR Code / Title 29 / Chapter 311 / Section 311.547
311.547 Notice of delinquent taxes on personal property
Status: in_force

After any installment of personal property taxes becomes delinquent, and from time to time thereafter at the discretion of the tax collector, the tax collector shall as soon as practicable send to each person, firm or corporation in whose name personal property is shown on the tax roll and on which the taxes due and charged have not been paid, a written notice stating:

(1) The total amount of taxes due and delinquent;

(2) The date of delinquency;

(3) The rate of interest applicable thereto;

(4) The date interest begins to run; and

(5) The date on or after which property will be distrained or a warrant served as provided by law. [1965 c.344 §31; 1979 c.703 §8; 1981 c.346 §3]

Source: Section 311.547 — Notice of delinquent taxes on personal property , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 323.700 — OR Code / Title 29 / Chapter 323 / Section 323.700
323.700 Definitions for ORS 323.700 to 323.730
Status: in_force

As used in ORS 323.700 (Definitions for ORS 323.700 to 323.730) to 323.730 (Persons who may bring actions) :

(1) “Consumer” means an individual who is not a distributor or a retailer.

(2) “Delivery sale”:

(a) Means a sale of tobacco to a consumer in this state in which:

(A) The consumer submits the order for the sale by means of a telephone or other method of voice transmission, a delivery service or the Internet or other online service; or

(B) The tobacco is delivered by use of a delivery service.

(b) Includes any sale of tobacco described in paragraph (a) of this subsection, regardless of whether the seller is located within Indian country or is otherwise within or outside of this state.

(c) Does not include any sale to a distributor or retailer in this state.

(3) “Delivery service” means any person that is engaged in the commercial delivery of letters, packages or other containers.

(4) “Distributor” means a person that is licensed under ORS 323.105 (Distributor’s license) or 323.530 (Issuance of license) .

(5) “Indian country” has the meaning given that term in 18 U.S.C. 1151.

(6) “Mail” means the use of the United States Postal Service for delivery of letters, packages or other containers.

(7) “Person accepting a purchase order for a delivery sale” means a person who fills a tobacco purchase order given by a consumer and processes the order for mail, shipping or other delivery, or who contracts with another party to provide delivery service.

(8) “Purchase order” means a written or electronic document authorizing a seller to provide goods.

(9) “Sale of tobacco to a consumer” means any sale of tobacco to an individual in this state, unless the individual is a distributor or retailer.

(10) “Retailer” means a person that sells tobacco to individuals for personal consumption.

(11) “Shipping container” means a container in which tobacco is packaged in connection with a delivery sale.

(12) “Shipping documents” means bills of lading, airbills or any other documents used to evidence the undertaking by a delivery service to deliver letters, packages or other containers.

(13) “Tobacco” means cigarettes, as defined in ORS 323.010 (Definitions for ORS 323.005 to 323.482) , or tobacco products, as defined in ORS 323.500 (Definitions for ORS 323.500 to 323.645) . [2003 c.804 §73; 2021 c.179 §6]

Source: Section 323.700 — Definitions for ORS 323.700 to 323.730 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 317a.109 — OR Code / Title 29 / Chapter 317a / Section 317a.109
317A.109 Taxation of property transferred into state
Status: in_force

(1) Except as provided in subsection (2) of this section:

(a) A person shall include as taxable commercial activity the value of property the person transfers into this state for the person’s own use in the course of a trade or business within one year after the person receives the property outside this state; and

(b) In the case of a unitary group, the taxpayer shall include as taxable commercial activity the value of property that any of the taxpayer’s members transferred into this state for the use in the course of a trade or business by any of the taxpayer’s members within one year after the taxpayer receives the property outside this state.

(2) Property brought into this state within one year after it is received outside this state by a person or unitary group described in subsection (1) of this section may not be included as taxable commercial activity as required under subsection (1) of this section if the person or unitary group can show or if the Department of Revenue ascertains that the property’s receipt outside this state by the person or unitary group followed by its transfer into this state within one year was not intended in whole or in part to avoid in whole or in part the tax imposed under ORS 317A.100 (Definitions) to 317A.158 (Local taxes preempted) .

(3) The department may adopt rules necessary to administer this section. [2019 c.122 §61; 2019 c.579 §51]

Source: Section 317A.109 — Taxation of property transferred into state; rules , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 308a.091 — OR Code / Title 29 / Chapter 308a / Section 308a.091
308A.091 Rules for farm use special assessment pursuant to remediation plan
Status: in_force

(1) The Director of the Department of Revenue shall adopt rules necessary for administration of farm use special assessment pursuant to a remediation plan under ORS 308A.056 (Definition of “farm use.”) .

(2) The Director of the Oregon State University Extension Service may establish by rule a fee, payable by persons seeking to implement remediation plans, in an amount necessary to reimburse the Oregon State University Extension Service for the costs of certifying the plans.

(3) Only the portions of farmland on which the remediation plan is actually implemented qualify for farm use special assessment under ORS 308A.062 (Qualification of exclusive farm use zone farmland) and 308A.068 (Qualification of nonexclusive farm use zone farmland) pursuant to a remediation plan under ORS 308A.056 (Definition of “farm use.”) . [2009 c.776 §9]

Note: 308A.091 (Rules for farm use special assessment pursuant to remediation plan) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 308A or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 308A.091 — Rules for farm use special assessment pursuant to remediation plan; fee; limitation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 315.136 — OR Code / Title 29 / Chapter 315 / Section 315.136
315.136 Notice of acknowledgment in support of credit
Status: in_force

(1) In order to receive a notice of acknowledgment from the Department of Revenue in support of a tax credit allowed under ORS 315.133 (Overtime compensation paid to agricultural workers) , a taxpayer shall submit to the department an application under this section. The application shall be made in the form and manner prescribed by the department and must be submitted by the taxpayer no later than January 31 following the calendar year for which the taxpayer seeks credit.

(2) The taxpayer must include with the application required under this section the following:

(a) The address and tax identification number of the taxpayer.

(b) A statement by the taxpayer of the overtime hours worked and overtime wages paid, on an hourly basis, to agricultural workers employed by the taxpayer and the amount of overtime wages paid by or on behalf of the taxpayer as compensation to agricultural workers during the calendar year. The taxpayer shall provide aggregate data as to employees of the taxpayer who received overtime pay from the taxpayer and those who did not.

(c) The number of the license issued under ORS 658.410 (Labor contractor license requirement) to any labor contractor used to recruit, solicit, supply or employ workers on behalf of the taxpayer, or other permit or registration numbers issued to the labor contractor.

(d) If applicable, any license required under ORS 475C.065 (Production license) or 571.281 (Grower and handler license) or registration required under ORS 475C.792 (Marijuana grow site registration system) .

(e) Any other information required by the department to verify the identity of the taxpayer or the potential maximum amount of credit allowed to the taxpayer under ORS 315.133 (Overtime compensation paid to agricultural workers) .

(3) Upon receipt of an application under this section, the department shall immediately allow an extension, from the next applicable due date, for filing of the taxpayer’s income or corporate excise tax return.

(4) Not later than June 1 of the year in which the application under subsection (1) of this section is filed, the department shall issue written notice to taxpayers that meet the application requirements of this section. The notice of acknowledgment shall state the maximum amount of credit for which the taxpayer is eligible for the tax year. The credit claimed may not exceed the actual amount of excess paid as overtime wages to agricultural workers during the calendar year by the taxpayer. [2022 c.115 §10]

Source: Section 315.136 — Notice of acknowledgment in support of credit; application , https://www.­oregonlegislature.­gov/bills_laws/ors/ors315.­html (accessed May 26, 2025).
ORS § 319.120 — OR Code / Title 29 / Chapter 319 / Section 319.120
319.120 Remedies cumulative
Status: in_force

Except as otherwise provided in ORS 319.180 (Payment of tax) and 319.200 (Assessing tax and penalty where dealer fails to report) , the remedies of the state provided in ORS 319.090 (Immediate collection of tax and interest) , 319.100 (Revocation of license) and 319.110 (Cancellation of license on request of dealer or when licensee no longer a dealer) are cumulative. No action taken pursuant to those statutes shall relieve any person from the penal provisions of ORS 319.010 (Definitions for ORS 319.010 to 319.430) to 319.430 (Savings clause) and 319.990 (Penalties) . [Amended by 1967 c.54 §1; 1999 c.769 §7]

Source: Section 319.120 — Remedies cumulative , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 320.186 — OR Code / Title 29 / Chapter 320 / Section 320.186
320.186 Payment of obligations
Status: in_force

A school district may pledge construction taxes imposed pursuant to ORS 320.170 (Restriction on construction tax imposed by school district) to the payment of obligations issued to finance or refinance capital improvements as defined in ORS 320.183 (Long-term facilities plan for capital improvements) . [2007 c.829 §7; 2016 c.59 §6]

Source: Section 320.186 — Payment of obligations , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 305.757 — OR Code / Title 29 / Chapter 305 / Section 305.757
305.757 Payments to treasurers of political parties
Status: in_force

At least once each calendar quarter, moneys in the Oregon Political Party Fund established in ORS 305.756 (Oregon Political Party Fund) shall be paid to the treasurers of the political parties designated by taxpayers under ORS 305.754 (Designation of contribution to political party on income tax return) . [2009 c.911 §3]

Note: See note under 305.754 (Designation of contribution to political party on income tax return) .

Source: Section 305.757 — Payments to treasurers of political parties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 323.068 — OR Code / Title 29 / Chapter 323 / Section 323.068
323.068 Prepayment of tax
Status: in_force

Every distributor who sells or possesses for sale unstamped cigarettes in this state shall prepay all taxes imposed under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) prior to the sale of the cigarettes to any person in Oregon by purchasing cigarette tax stamps sold pursuant to ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) and affixing those stamps to the unstamped packages of cigarettes. [2003 c.804 §3]

Source: Section 323.068 — Prepayment of tax , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 316.687 — OR Code / Title 29 / Chapter 316 / Section 316.687
316.687 Amount in excess of standard deduction for child, if child’s income included on parent’s federal return
Status: in_force

There shall be added to federal taxable income of a parent who makes an election under section 1(g)(7)(B) of the Internal Revenue Code any amount in excess of the standard deduction allowed for a child under ORS 316.695 (Additional modifications of taxable income) (8) but not in excess of the amount described in section 1(g)(7)(B)(i) of the Internal Revenue Code (twice the amount in effect for the taxable year under section 63(c)(5)(A) of the Internal Revenue Code). The addition under this section shall be made for each child whose income is included in the taxable income of the parent under section 1(g)(7)(B) of the Internal Revenue Code. [1989 c.625 §13; 1991 c.457 §7c; 1997 c.839 §23; 1999 c.917 §2]

Source: Section 316.687 — Amount in excess of standard deduction for child, if child’s income included on parent’s federal return; limitation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 308.453 — OR Code / Title 29 / Chapter 308 / Section 308.453
308.453 Policy
Status: in_force

The Legislative Assembly finds that it is in the public interest to encourage the rehabilitation of existing units in substandard condition and the conversion of transient accommodation to permanent residential units and the conversion of nonresidential structures to permanent residential units in order to make these units sound additions to the housing stock of the state. The Legislative Assembly further finds that cities and counties of this state should be enabled to establish and design programs to stimulate such rehabilitation and or conversion based on the incentive of a local property tax exemption, which is authorized under ORS 308.450 (Definitions for ORS 308.450 to 308.481) to 308.481 (Extending deadline for completion of rehabilitation project) . [1975 c.696 §1a; 1977 c.472 §2; 1979 c.768 §2; 1989 c.1051 §7]

Source: Section 308.453 — Policy , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 308a.253 — OR Code / Title 29 / Chapter 308a / Section 308a.253
308A.253 Qualification of homesites
Status: in_force

(1) Land under a dwelling that is used in conjunction with the activities customarily carried on in the management and operation of forestland held or used for the predominant purpose of growing and harvesting trees of a marketable species shall qualify for special assessment under ORS 308A.256 (Maximum assessed value and assessed value of homesites) .

(2) Land under dwellings located within an exclusive farm use zone and used in conjunction with farm use shall qualify for special assessment under ORS 308A.256 (Maximum assessed value and assessed value of homesites) .

(3) Land under dwellings used in conjunction with the farm use of nonexclusive farm use zone farmland shall qualify for special assessment under ORS 308A.256 (Maximum assessed value and assessed value of homesites) if the farmland was operated as a part of a farm unit that produced more than one-half of the adjusted gross income of the owner or owners in the year prior to the year an application is filed under this section.

(4) Land under a dwelling on a lot or parcel that is specially assessed under ORS 308A.403 (Legislative intent) to 308A.430 (Disqualification from special assessment) or 308A.450 (Definitions for ORS 308A.450 to 308A.465) to 308A.465 (Inspection by holder) shall qualify for special assessment under ORS 308A.256 (Maximum assessed value and assessed value of homesites) if the land associated with the homesite:

(a) Was the subject of an application for wildlife habitat special assessment under ORS 308A.424 (Application for special assessment) or conservation easement special assessment under ORS 308A.456 (Application for conservation easement special assessment) and includes an existing homesite that was specially assessed under one of the special assessments listed in ORS 308A.703 (Additional taxes upon disqualification) (1) during the assessment year prior to application; or

(b) Intentionally left blank —Ed.

(A) Is zoned in the comprehensive plan for exclusive farm use, forest use or farm and forest use; and

(B) The parcel has a minimum of 10 acres that meet the stocking and species requirements of land specially assessed under ORS 321.354 (Common ownership minimum acreage requirements) or 321.833 (Common ownership minimum acreage requirements) .

(5) For purposes of ORS 308A.250 (Definitions for ORS 308A.250 to 308A.259) to 308A.259 (Disqualification of homesite) , the use of a dwelling “in conjunction with the activities customarily carried on in the management and operation of forestland” includes but is not limited to use of the dwelling under circumstances as follows:

(a) The dwelling is owned and occupied by a person who is engaged in the operation of the forestland, is occupied by an employee of the owner of forestland who is employed in connection with the forest operation or is occupied by a person who is involved in the forest operation; or

(b) The dwelling is owned and occupied by a person who is no longer engaged in the forest operation but:

(A) Whose principal source of income is derived from the harvest of timber from the forestland on which the dwelling is located;

(B) Who owned and occupied the dwelling, and was engaged in the forest operation, during the five consecutive tax years before the tax year in which engagement in the forest operation ended; and

(C) Who has owned and occupied the dwelling continuously during the period since engagement in the forest operation ended. For purposes of this subparagraph, “continuous” includes any period in which the dwelling is unoccupied because of health, vacation or other reason, if during the period the dwelling is not leased or rented to another person.

(6) For purposes of ORS 308A.250 (Definitions for ORS 308A.250 to 308A.259) to 308A.259 (Disqualification of homesite) , the use of a dwelling “in conjunction with farm use” of farm use land includes but is not limited to use of the dwelling under circumstances as follows:

(a) The dwelling is owned and occupied by a person who is engaged in the operation of the farm use land, is occupied by an employee of the owner of farm use land who is employed in connection with the farming operation or is occupied by a person who is involved in the farming operation; or

(b) The dwelling is owned and occupied by a person who is no longer engaged in the farm operation on the farm use land but:

(A) Whose principal source of income is from the farm operation on the farm use land on which the dwelling is located;

(B) Who owned and occupied the dwelling, and was engaged in the farm operation, during the five consecutive tax years before the tax year in which engagement in the farm operation ended; and

(C) Who has owned and occupied the dwelling continuously during the period since engagement in the farm operation ended. For purposes of this subparagraph, “continuous” includes any period in which the dwelling is unoccupied because of health, vacation or other reason, if during the period the dwelling is not leased or rented to another person.

(7) Intentionally left blank —Ed.

(a) In order for land described in subsection (3) of this section to qualify for assessment under ORS 308A.250 (Definitions for ORS 308A.250 to 308A.259) to 308A.259 (Disqualification of homesite) , the owner or owners shall file an application with the county assessor on or before April 15 of each year the assessment is desired. The application shall be made on forms prepared by the Department of Revenue and supplied by the assessor and shall include any information as may be reasonably required to determine the entitlement of the applicant, including copies of applicable state income tax returns. All information provided, including determinations made under administrative and court proceedings where entitlement is in issue, shall be confidential information of the assessor’s office and shall be used only for purposes of this subsection.

(b) There shall be attached to each application an affidavit or affirmation from the applicant providing that the statements contained in the application are true. [Formerly 308.376; 2003 c.539 §12; 2007 c.809 §8]

Source: Section 308A.253 — Qualification of homesites , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 314.695 — OR Code / Title 29 / Chapter 314 / Section 314.695
314.695 Application of ORS 314.280 and 314.605 to 314.675
Status: in_force

The provisions of ORS 314.280 (Allocation of income of financial institution or public utility from business within and without state) and 314.605 (Short title) to 314.675 (Apportionment of net loss) apply to the allocation and apportionment of the income of corporations and nonresident individuals, and do not apply to the income of resident individuals, resident estates, and resident trusts taxable as provided in the Personal Income Tax Act of 1969. [1967 c.60 §2; 1969 c.493 §90]

Source: Section 314.695 — Application of ORS 314.280 and 314.605 to 314.675 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 314.650 — OR Code / Title 29 / Chapter 314 / Section 314.650
314.650 Apportionment of income
Status: in_force

All apportionable income shall be apportioned to this state by multiplying the income by the sales factor. [1965 c.152 §10; 1989 c.626 §5; 1989 c.1088 §1; 1995 c.79 §156; 2001 c.793 §1; 2003 c.739 §§1,5; 2005 c.832 §§48,49; 2009 c.842 §1; 2017 c.43 §4]

Source: Section 314.650 — Apportionment of income , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 316.787 — OR Code / Title 29 / Chapter 316 / Section 316.787
316.787 Payments to Japanese and Aleuts under Civil Liberties Act of 1988
Status: in_force

Amounts paid to an eligible individual (persons of Japanese ancestry and Aleut civilian residents of the Pribilof Islands and the Aleutian Islands) under section 1989b-4, Title I, or 1989c-5, Title II, of the Civil Liberties Act of 1988 (P.L. 100-383) shall be treated for purposes of this chapter as damages for human suffering and shall be exempt from the taxes imposed under this chapter. [1989 c.625 §4]

Source: Section 316.787 — Payments to Japanese and Aleuts under Civil Liberties Act of 1988 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 305.865 — OR Code / Title 29 / Chapter 305 / Section 305.865
305.865 Taxpayer rights
Status: in_force

Under any law administered by the Department of Revenue, an Oregon taxpayer shall have the rights set forth under ORS 305.880 (Waiver of interest or penalty when department misleads taxpayer) to 305.895 (Action against property before issuance of warrant prohibited) . [1989 c.625 §69; 2003 c.46 §7]

Source: Section 305.865 — Taxpayer rights , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 311.475 — OR Code / Title 29 / Chapter 311 / Section 311.475
311.475 Collecting and remitting taxes on property removed from one county to another
Status: in_force

If personal property, including property classified as real property machinery and equipment, on which taxes are due and unpaid has been removed from one county to another county of this state, the tax collector of the county from which the property was removed shall certify a statement of the taxes, with interest and penalties, to the tax collector of the county to which the property was removed. The statement shall contain a transcript of so much of the tax roll as relates to the property and the owner thereof. The tax collector receiving the certified statement shall have the same power to collect the taxes, with interest, penalties and costs thereon, as the tax collector has to collect taxes levied on personal property assessed in the tax collector’s own county. The tax collector making the collection immediately shall remit the amount collected, less the costs, to the tax collector from whom the statement and certified transcript was received, together with a statement showing in detail the respective amounts of taxes, interest, penalties and costs collected. [Amended by 2001 c.41 §3]

Source: Section 311.475 — Collecting and remitting taxes on property removed from one county to another , https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html (accessed May 26, 2025).
ORS § 308.540 — OR Code / Title 29 / Chapter 308 / Section 308.540
308.540 Department to prepare assessment roll
Status: in_force

For each year, the Department of Revenue shall prepare an assessment roll, in which shall be assessed, as of January 1 at 1:00 a.m. of the year, the assessed value of the property of persons and companies subject to taxation 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) . The assessment roll shall not be final until reviewed as provided in ORS 308.590 (Review and correction of tentative assessment roll) and certified as provided in ORS 308.621 (When assessment complete) . [Amended by 1991 c.459 §145; 1997 c.154 §37; 1997 c.541 §205; 2007 c.616 §12]

Source: Section 308.540 — Department to prepare assessment roll; date as of which value assessed; when roll final , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 314.642 — OR Code / Title 29 / Chapter 314 / Section 314.642
314.642 Allocation to this state of lottery prizes
Status: in_force

(1) Prizes awarded by the Oregon State Lottery are allocable to this state.

(2) A prize awarded by a multistate lottery association of which the Oregon State Lottery is a member is allocable to this state if the ticket upon which the prize is awarded was sold in this state. [1999 c.143 §2]

Source: Section 314.642 — Allocation to this state of lottery prizes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 312.060 — OR Code / Title 29 / Chapter 312 / Section 312.060
312.060 Application for judgment foreclosing lien
Status: in_force

(1) Application for judgment foreclosing any tax lien shall be in writing, shall be verified, and shall contain a succinct statement of the cause of suit. All amendments may be made that are permissible in any civil action. The application for judgment, together with a certified copy of the foreclosure list, shall be filed with the clerk of the court on the day of the first publication of the foreclosure list.

(2) No assessment of property or charge for taxes shall be considered invalid because of:

(a) An irregularity in an assessment roll.

(b) An assessment roll not having been made, completed or certified within the time prescribed by law.

(c) The property having been listed or charged in an assessment or tax roll without any name, or with a name other than that of the owner.

(3) No error or informality on the part of any officer in connection with assessment, equalization, levy or collection shall vitiate or affect the assessment of the property or the taxes thereon.

(4) Any such irregularity, informality, omission or other error may, in the discretion of the court, be corrected to conform to law. [Amended by 1979 c.284 §137; 1989 c.411 §1; 2003 c.46 §28; 2003 c.576 §414]

Source: Section 312.060 — Application for judgment foreclosing lien; effect and correction of irregularity, informality, omission or other error , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 314.430 — OR Code / Title 29 / Chapter 314 / Section 314.430
314.430 Warrant for collection of taxes
Status: in_force

(1) If any tax imposed under ORS chapter 118, 316, 317 or 318 or any portion of the tax is not paid within 30 days after the date that the written notice and demand for payment required under ORS 305.895 (Action against property before issuance of warrant prohibited) is mailed (or within five days after the tax becomes due, in the case of the termination of the tax year by the Department of Revenue under the provisions of ORS 314.440 (Tax as debt) ), or any amount payable by a transferee under ORS 311.695 (Joint and several liability of transferees for deferral amounts) is not paid as required under ORS 311.686 (Continuation of deferral after circumstance requiring payment) , and no provision is made to secure the payment thereof by bond, deposit or otherwise, pursuant to regulations promulgated by the department, the department may issue a warrant for the payment of the amount of the tax or amount payable under ORS 311.695 (Joint and several liability of transferees for deferral amounts) , with the added penalties, interest and any collection charge incurred. A copy of the warrant shall be mailed or delivered to the taxpayer or transferee by the department at the taxpayer’s or transferee’s last-known address.

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

(3) In the discretion of the department a warrant under this section may be directed to any agent authorized by the department to collect taxes, and in the execution of the warrant the agent has all of the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty.

(4) Until a warrant issued under this section is satisfied in full, the department has the same remedies to enforce the claim for taxes against the taxpayer or for amounts payable by the transferee as if the state had recovered judgment against the taxpayer for the amount of the tax or against the transferee for the amount payable under ORS 311.695 (Joint and several liability of transferees for deferral amounts) . [1957 c.632 §18 (enacted in lieu of 316.630 and 317.430); 1959 c.74 §1; 1959 c.234 §1; 1975 c.593 §17; 1983 c.696 §12; 1985 c.85 §12; 1985 c.761 §15; 1987 c.586 §42; 1989 c.625 §62; 1997 c.99 §52; 2011 c.389 §1; 2011 c.723 §29]

Source: Section 314.430 — Warrant for collection of taxes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 305.640 — OR Code / Title 29 / Chapter 305 / Section 305.640
305.640 Discrimination among employers prohibited
Status: in_force

Nothing in ORS 305.620 (Collection and distribution of local taxes on income and sales) to 305.640 (Discrimination among employers prohibited) consents to the application of any law that has the effect of imposing more burdensome requirements on the State of Oregon or a political subdivision than it imposes on other employers, or that has the effect of subjecting the State of Oregon or a political subdivision, or any of its officers or employees, to any penalty or liability by reason of ORS 305.620 (Collection and distribution of local taxes on income and sales) to 305.640 (Discrimination among employers prohibited) . [1969 c.574 §4]

Source: Section 305.640 — Discrimination among employers prohibited , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 316.848 — OR Code / Title 29 / Chapter 316 / Section 316.848
316.848 Individual development accounts
Status: in_force

(1) In addition to the other modifications to federal taxable income contained in this chapter, there shall be subtracted from federal taxable income the amount of taxpayer deposits to an individual development account established by the taxpayer under ORS 458.685 (Approved purpose of account) .

(2) Matching deposits made by a fiduciary organization to an individual development account, and interest accruing on account holder deposits and matching deposits, are exempt from taxation until withdrawn by the taxpayer.

(3) Moneys withdrawn by the taxpayer from an individual development account for an approved purpose, as described under ORS 458.685 (Approved purpose of account) , are exempt from taxation under this chapter. A withdrawal by a taxpayer for a purpose other than an approved purpose is taxable under this chapter. [1999 c.1000 §10]

Source: Section 316.848 — Individual development accounts , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 314.423 — OR Code / Title 29 / Chapter 314 / Section 314.423
314.423 Status of lien
Status: in_force

(1) After a warrant has been recorded under ORS 314.430 (Warrant for collection of taxes) , the lien imposed by ORS 314.417 (Unpaid tax or withholding lien at time of assessment) shall be subordinate to:

(a) Any interest in real property to the same extent that a judgment recorded in the County Clerk Lien Record under ORS 18.152 (Establishing judgment liens in other counties) at the same time the warrant was recorded would be subordinate to the interest; and

(b) Any interest in personal property to the same extent that a security agreement filed under the Uniform Commercial Code at the same time the warrant was filed would be subordinate to the interest.

(2) After a warrant has been recorded under ORS 314.430 (Warrant for collection of taxes) , the lien imposed by ORS 314.417 (Unpaid tax or withholding lien at time of assessment) shall not be valid as to a purchaser, security interest holder or lienholder in a sale, security agreement or lien arising out of the following types of property or property transactions unless the purchaser, security interest holder or lienholder had actual knowledge of the lien:

(a) Securities as defined in ORS 78.1020 (Definitions and index of definitions) ;

(b) Retail purchases in the ordinary course of business;

(c) Casual sales of personal property;

(d) Attorney’s liens;

(e) Insurance contract loans; or

(f) Passbook loans. [1971 c.215 §§6,7; 1987 c.586 §41; 1997 c.325 §36; 2003 c.576 §230]

Source: Section 314.423 — Status of lien , https://www.­oregonlegislature.­gov/bills_laws/ors/ors314.­html (accessed May 26, 2025).
ORS § 307.118 — OR Code / Title 29 / Chapter 307 / Section 307.118
307.118 Wastewater and sewage treatment facilities
Status: in_force

Upon compliance with ORS 307.162 (Claiming exemption) , the wastewater treatment facilities, sewage treatment facilities and all other property used for the purpose of wastewater treatment or sewage treatment, including the land underneath the facilities, shall be exempt from taxation if:

(1) Owned by a nonprofit corporation that was in existence as of January 1, 1997; and

(2) The nonprofit corporation’s only activities consist of operating wastewater treatment and sewage treatment facilities that were constructed and in operation as of January 1, 1997. [1997 c.485 §2]

Source: Section 307.118 — Wastewater and sewage treatment facilities , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.822 — OR Code / Title 29 / Chapter 305 / Section 305.822
305.822 Prohibition on state or local tax on Internet access
Status: in_force

(1) As used in this section:

(a) “Internet” means the combination of computer and telecommunications facilities, including equipment and operating software, that comprise the interconnected worldwide network of computer networks that employ the Transmission Control Protocol/Internet Protocol, or any predecessor or successor protocols, to communicate information by wire or radio.

(b) “Internet access” means a service that enables users to access content, information, electronic mail or other services offered over the Internet. “Internet access” does not include telecommunications services or cable services.

(c) “Tax” means a charge imposed by a governmental entity for the purpose of generating revenues for governmental purposes. “Tax” does not include a fee imposed for a specific privilege, service or benefit conferred to the payer of the charge.

(2) This state, and the municipal corporations and political subdivisions of this state, may not impose, assess, collect or attempt to collect a tax on Internet access or the use of Internet access if the tax was not in effect on October 6, 2001. [2001 c.741 §1]

Note: 305.822 (Prohibition on state or local tax on Internet access) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 305.822 — Prohibition on state or local tax on Internet access , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 321.600 — OR Code / Title 29 / Chapter 321 / Section 321.600
321.600 Tax as debt
Status: in_force

All taxes, interest and penalties due and unpaid 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) , 321.560 (Audit of returns) to 321.600 (Tax as debt) or 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) constitute a debt due the State of Oregon and may be collected, together with interest, penalty and costs, by appropriate judicial proceeding, which remedy is in addition to all other existing remedies. However, no proceeding for the collection of taxes under ORS 321.005 (Definitions for ORS 321.005 to 321.185, 321.560 to 321.600 and 477.440 to 477.460) to 321.185 (Forest Research and Experiment Account) , 321.560 (Audit of returns) to 321.600 (Tax as debt) or 321.700 (Definitions for ORS 321.700 to 321.754) to 321.754 (Eastern Oregon Timber Severance Tax Fund) shall be instituted after the expiration of six years from the date the taxes were due. [Formerly 321.105; 2003 c.454 §58; 2003 c.621 §43a]

Source: Section 321.600 — Tax as debt; collection; limitation , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).
ORS § 312.990 — OR Code / Title 29 / Chapter 312 / Section 312.990
312.990 Penalties
Status: in_force

The commission of waste on property described in ORS 312.180 (Possession during redemption period) by the former owner or anyone acting under the permission or control of the former owner is punishable, upon conviction, by a fine of not less than twice the value so wasted.

Source: Section 312.990 — Penalties , https://www.­oregonlegislature.­gov/bills_laws/ors/ors312.­html (accessed May 26, 2025).
ORS § 323.335 — OR Code / Title 29 / Chapter 323 / Section 323.335
323.335 Date when payment or prepayment of tax is due
Status: in_force

(1) Each distributor shall, along with the report filed as prescribed under ORS 323.340 (Reporting requirements for distributors) , submit quarterly a remittance payable to the Department of Revenue for the amount of tax due, but not yet paid or prepaid, under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) .

(2) If the tax imposed under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) is not prepaid through the use of stamps, the tax shall be due and payable monthly on or before the 20th day of the month following the calendar month in which a distribution of cigarettes occurs.

(3) In the case of a sale of cigarettes on the facilities of a common carrier for which the tax is imposed pursuant to ORS 323.040 (Sales to common carriers in interstate or foreign passenger service exempted) , the tax shall be due and payable monthly on or before the 20th day of the month following the calendar month in which a sale of cigarettes on the facilities of the carrier occurs. [1965 c.525 §72; 1999 c.62 §14; 2003 c.804 §23]

Source: Section 323.335 — Date when payment or prepayment of tax is due , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 316.837 — OR Code / Title 29 / Chapter 316 / Section 316.837
316.837 Addition for federal prescription drug plan subsidies excluded for federal tax purposes
Status: in_force

A taxpayer that is allowed an exclusion from gross income under section 139A of the Internal Revenue Code for federal tax purposes shall add the amount excluded to federal taxable income for purposes of the tax imposed by this chapter. [2005 c.832 §42]

Source: Section 316.837 — Addition for federal prescription drug plan subsidies excluded for federal tax purposes , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 307.631 — OR Code / Title 29 / Chapter 307 / Section 307.631
307.631 Review of denial of application or termination of exemption
Status: in_force

(1) Review of a denial of an application under ORS 307.621 (Approval or denial of applications) , or of the termination of an exemption under ORS 307.624 (Termination of exemption for failure to complete construction or comply with law) , shall be as provided by ORS 34.010 (Former writ of certiorari as writ of review) to 34.100 (Power of court on review) .

(2) If no review of the termination of an exemption as provided in subsection (1) of this section is affected, or upon final adjudication, the county officials having possession of the assessment and tax rolls shall correct the rolls in the manner provided for omitted property under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) , to provide for the assessment and taxation of any property for which exemption was terminated by the city or county, or by a court, in accordance with the finding of the city, county or the court as to the tax year in which the exemption is first to be terminated. The county assessor shall make such valuation of the property as shall be necessary to permit such correction of the rolls. The owner may appeal any such valuation in the same manner as provided for appeals under ORS 311.216 (Notice of intention to add omitted property to rolls) to 311.232 (Mandamus to require placing omitted property on roll) . Where there has been a failure to comply with ORS 307.624 (Termination of exemption for failure to complete construction or comply with law) , the property shall become taxable beginning January 1 of the assessment year following the assessment year in which the noncompliance first occurred. Any additional taxes becoming due shall be payable without interest if paid in the period prior to the 16th of the month next following the month of correction. If not paid within such period, the additional taxes shall be delinquent on the date they would normally have become delinquent if timely extended on the roll or rolls in the year or years for which the correction was made. [Formerly 307.680]

Source: Section 307.631 — Review of denial of application or termination of exemption; correction of assessment and tax rolls; owner’s appeal of valuation; effective date of termination of exemption , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 305.580 — OR Code / Title 29 / Chapter 305 / Section 305.580
305.580 Exclusive remedies for certain determinations
Status: in_force

(1) The provisions of ORS 305.583 (Interested taxpayer petitions for certain determinations) , 305.585 (Local government petitions concerning taxes of another local government under 1990 Measure 5) , 305.587 (Tax court findings) and 305.589 (Judicial declarations) shall provide the exclusive remedy for determination of questions concerning:

(a) The effect of the limits of section 11b, Article XI of the Oregon Constitution on taxes, fees, charges and assessments of units of government.

(b) The authorized uses of the proceeds of bonded indebtedness described in section 11 (11)(d), Article XI of the Oregon Constitution.

(2) A petition filed with the regular division of the Oregon Tax Court pursuant to ORS 305.583 (Interested taxpayer petitions for certain determinations) , 305.585 (Local government petitions concerning taxes of another local government under 1990 Measure 5) , 305.587 (Tax court findings) or 305.589 (Judicial declarations) shall have priority over all other cases pending before the regular division and shall be heard and decided as soon after coming to issue as is reasonably possible. [1991 c.459 §25; 1999 c.340 §8; 2003 c.195 §19]

Source: Section 305.580 — Exclusive remedies for certain determinations; priority of petitions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 317a.134 — OR Code / Title 29 / Chapter 317a / Section 317a.134
317A.134 Records
Status: in_force

Every person doing business in this state shall keep records, receipts, invoices and other pertinent papers related to the corporate activity tax imposed under ORS 317A.116 (Corporate activity tax imposed on commercial activity) in a form required by the Department of Revenue. [2019 c.122 §69]

Source: Section 317A.134 — Records , https://www.­oregonlegislature.­gov/bills_laws/ors/ors317A.­html (accessed May 26, 2025).
ORS § 307.110 — OR Code / Title 29 / Chapter 307 / Section 307.110
307.110 Public property leased or rented by taxable owner
Status: in_force

(1) Except as provided in ORS 307.120 (Property owned or leased by municipalities, dock commissions, airport districts or ports) , all real and personal property of this state or any institution or department thereof or of any county or city, town or other municipal corporation or political subdivision of this state, held under a lease or other interest or estate less than a fee simple, by any person whose real property, if any, is taxable, except employees of the state, municipality or political subdivision as an incident to such employment, shall be subject to assessment and taxation for the assessed or specially assessed value thereof uniformly with real property of nonexempt ownerships.

(2) Each leased or rented premises not exempt under ORS 307.120 (Property owned or leased by municipalities, dock commissions, airport districts or ports) and subject to assessment and taxation under this section which is located on property used as an airport and owned by and serving a municipality or port shall be separately assessed and taxed.

(3) Nothing contained in this section shall be construed as subjecting to assessment and taxation any publicly owned property described in subsection (1) of this section that is:

(a) Leased for student housing by a school or college to students attending such a school or college.

(b) Leased to or rented by persons, other than sublessees or subrenters, for agricultural or grazing purposes and for other than a cash rental or a percentage of the crop.

(c) Utilized by persons under a land use permit issued by the Department of Transportation for which the department’s use restrictions are such that only an administrative processing fee is able to be charged.

(d) County fairgrounds and the buildings thereon, in a county holding annual county fairs, managed by the county fair board under ORS 565.230 (Management of county fairs) , if utilized, in addition to county fair use, for any of the purposes described in ORS 565.230 (Management of county fairs) (2), or for horse stalls or storage for recreational vehicles or farm machinery or equipment.

(e) The properties and grounds managed and operated by the State Fair Council under ORS chapter 565, if utilized, in addition to the purpose of holding the Oregon State Fair, for horse stalls or for storage for recreational vehicles or farm machinery or equipment.

(f) State property that is used by a public university listed in ORS 352.002 (Public universities) or the Oregon Health and Science University to provide parking for employees, students or visitors.

(g) Property of a housing authority created under ORS chapter 456 which is leased or rented to persons of lower income for housing pursuant to the public and governmental purposes of the housing authority. For purposes of this paragraph, “persons of lower income” has the meaning given that term in ORS 456.055 (Definitions for ORS 456.055 to 456.235) .

(h) Property of any county or city, town or other municipal corporation or political subdivision of this state that is used for affordable housing or is leased or rented to persons of lower income for housing pursuant to the public and governmental purposes of the county or city, town or other municipal corporation or political subdivision of this state. For purposes of this paragraph, “affordable housing” and “persons of lower income” have the meanings given those terms in ORS 456.055 (Definitions for ORS 456.055 to 456.235) . The exemption under this paragraph shall be granted upon compliance with ORS 307.162 (Claiming exemption) .

(i) Property of a health district if:

(A) The property is leased or rented for the purpose of providing facilities for health care practitioners practicing within the county; and

(B) The county is a frontier rural practice county under rules adopted by the Office of Rural Health.

(4) Property determined to be an eligible project for tax exemption under ORS 285C.600 (Definitions for ORS 285C.600 to 285C.635) to 285C.635 (Determination of personal income tax revenue) and 307.123 (Property of strategic investment program eligible projects) that was acquired with revenue bonds issued under ORS 285B.320 (Purpose of ORS 285B.320 to 285B.371) to 285B.371 (State interest in eligible projects not necessary for loans) and that is leased by this state, any institution or department thereof or any county, city, town or other municipal corporation or political subdivision of this state to an eligible applicant shall be assessed and taxed in accordance with ORS 307.123 (Property of strategic investment program eligible projects) . The property’s continued eligibility for taxation and assessment under ORS 307.123 (Property of strategic investment program eligible projects) is not affected:

(a) If the eligible applicant retires the bonds prior to the original dates of maturity; or

(b) If any applicable lease or financial agreement is terminated prior to the original date of expiration.

(5) The provisions of law for liens and the payment and collection of taxes levied against real property of nonexempt ownerships shall apply to all real property subject to the provisions of this section. Taxes remaining unpaid upon the termination of a lease or other interest or estate less than a fee simple, shall remain a lien against the real or personal property.

(6) If the state enters into a lease of property with, or grants an interest or other estate less than a fee simple in property to, a person whose real property, if any, is taxable, then within 30 days after the date of the lease, or within 30 days after the date the interest or estate less than a fee simple is created, the state shall file a copy of the lease or other instrument creating or evidencing the interest or estate with the county assessor. This section applies notwithstanding that the property may otherwise be entitled to an exemption under this section, ORS 307.120 (Property owned or leased by municipalities, dock commissions, airport districts or ports) or as otherwise provided by law. [Amended by 1953 c.698 §7; 1961 c.449 §1; 1969 c.675 §18; 1971 c.352 §1; 1971 c.431 §1; 1979 c.689 §4; 1981 c.381 §1; 1987 c.487 §1; 1989 c.659 §2; 1991 c.459 §40; 1991 c.851 §3; 1993 c.655 §2; 1993 c.737 §7; 1995 c.337 §1; 1995 c.376 §3; 1995 c.698 §9; 1995 c.748 §2; 1997 c.541 §101; 1997 c.819 §12; 1999 c.760 §1; 2001 c.67 §2; 2001 c.114 §8; 2003 c.662 §11a; 2005 c.777 §17; 2013 c.287 §§1,4; 2013 c.386 §1; 2013 c.492 §31; 2013 c.768 §133]

Source: Section 307.110 — Public property leased or rented by taxable owner; exceptions , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 308.481 — OR Code / Title 29 / Chapter 308 / Section 308.481
308.481 Extending deadline for completion of rehabilitation project
Status: in_force

Notwithstanding any provision of ORS 308.477 (Termination of limited assessment for incomplete construction or noncompliance) , if the governing body finds that the rehabilitation improvements were not completed by January 1, 2017, due to circumstances beyond the control of the owner, and that the owner had been acting and could reasonably be expected to act in good faith and with due diligence, the governing body may extend the deadline for completion for a period not to exceed 12 consecutive months. [1975 c.696 §10; 1977 c.472 §7; 1979 c.768 §4; 1985 c.320 §5; 1991 c.459 §137; 1997 c.541 §201; 1997 c.830 §4; 2007 c.469 §5]

Source: Section 308.481 — Extending deadline for completion of rehabilitation project; grounds , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308.­html (accessed May 26, 2025).
ORS § 319.920 — OR Code / Title 29 / Chapter 319 / Section 319.920
319.920 Reporting requirement
Status: in_force

(1) On a date determined by the Department of Transportation under ORS 319.910 (Department of Transportation to establish reporting periods for road usage charge) , the registered owner or lessee of a subject vehicle shall report the metered use by the subject vehicle and pay to the department the per-mile road usage charge due under ORS 319.885 (Per-mile road usage charge) for the reporting period.

(2) Unless a registered owner or lessee presents evidence in a manner approved by the department by rule that the subject vehicle has been driven outside this state, the department shall assume that all metered use reported represents miles driven by the subject vehicle on the highways in Oregon. [2013 c.781 §10; 2015 c.716 §13]

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

Source: Section 319.920 — Reporting requirement , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 305.430 — OR Code / Title 29 / Chapter 305 / Section 305.430
305.430 Hearings to be open to public
Status: in_force

(1) Except as provided in subsections (2) and (3) of this section, hearings before the judge or a magistrate of the tax court shall be open to the public. All proceedings in the regular division of the tax court shall be reported unless waived by the parties with the consent of the court. The expense of reporting shall be paid by the state from the appropriation for the court. Proceedings before the magistrate division shall not be reported.

(2) If information is confidential under ORS 308.411 (Appraisal and real market valuation of industrial plants) (4) or by court order under ORS 305.420 (Issuance of subpoenas) (4), and is introduced into evidence in any hearing before the tax court, the court first shall make such order or orders as are necessary to protect the confidentiality of the information.

(3) In any proceeding before a magistrate or before the tax court judge involving confidential business records, tax returns or documents containing trade secrets, upon motion of a party to the proceeding, the magistrate or judge may make such protective orders as may be necessary to protect the confidentiality of such records or the information contained therein. In determining whether such protective orders should be issued, the court shall weigh the harm suffered by the disclosing party against any benefit received by the public as a result of the disclosure. Complaints, pleadings and other filings containing confidential business record information, tax return information or trade secret information shall be subject to the provisions of this subsection.

(4) In a matter involving a request for a protective order under subsections (2) and (3) of this section, the decision of a magistrate of the tax court may be appealed to the regular division of the tax court and the magistrate may stay the case on the merits until the request for a protective order is resolved by the tax court judge or the Supreme Court. A decision of the tax court judge on a request for a protective order shall be a final order for purposes of appeal to the Supreme Court. The parties may appeal the issue of the protective order to the Supreme Court at any time after the protective order was granted or denied by the tax court judge. Upon appeal to the Supreme Court, the Supreme Court shall stay the case on the merits until a resolution of the protective order issue is determined by the Supreme Court. Appeals to the regular division of the tax court described in this subsection shall be expedited and determined within 90 days, unless the tax court determines in its discretion that it requires additional time. [1961 c.533 §19; 1981 c.139 §9; 1981 c.727 §2; 1989 c.760 §1; 1995 c.650 §21; 2005 c.345 §7; 2009 c.457 §1]

Source: Section 305.430 — Hearings to be open to public; report of proceedings; exception; confidential information , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 308a.309 — OR Code / Title 29 / Chapter 308a / Section 308a.309
308A.309 Submission of application for approval of local granting authority
Status: in_force

(1) Within 10 days of filing in the office of the assessor, the assessor shall refer each application for classification to the planning commission, if any, of the governing body and to the granting authority, which shall be the county governing body, if the land is in an unincorporated area, or the city legislative body, if it is in an incorporated area. An application shall be acted upon in a city or county with a comprehensive plan in the same manner in which an amendment to the comprehensive plan is processed. In determining whether an application made for classification under ORS 308A.300 (Definitions for ORS 308A.300 to 308A.330) (1)(b) should be approved or disapproved, the granting authority shall weigh:

(a) The projected costs and other consequences of extending urban services to the affected lot or parcel;

(b) The value of preserving the lot or parcel as open space;

(c) The projected costs and other consequences of extending urban services beyond the affected lot or parcel; and

(d) The projected costs and other consequences, including the projected costs of extending urban services, of expanding the urban growth boundary in other areas if necessary to compensate for any reduction in available buildable lands.

(2) The granting authority shall not deny the application solely because of the potential loss in revenue that may result from granting the application if the granting authority determines that preservation of the current use of the land will:

(a) Conserve or enhance natural or scenic resources;

(b) Protect air or streams or water supplies;

(c) Promote conservation of soils, wetlands, beaches or tidal marshes;

(d) Conserve landscaped areas, such as public or private golf courses, which enhance the value of abutting or neighboring property;

(e) Enhance the value to the public of abutting or neighboring parks, forests, wildlife preserves, nature reservations, sanctuaries, or other open spaces;

(f) Enhance recreation opportunities;

(g) Preserve historic sites;

(h) Promote orderly urban or suburban development; or

(i) Affect any other factors relevant to the general welfare of preserving the current use of the property.

(3) The granting authority may approve the application with respect to only part of the land which is the subject of the application; but if any part of the application is denied, the applicant may withdraw the entire application. [Formerly 308.755]

Source: Section 308A.309 — Submission of application for approval of local granting authority; grounds for denial; approval; application withdrawal , https://www.­oregonlegislature.­gov/bills_laws/ors/ors308A.­html (accessed May 26, 2025).
ORS § 320.430 — OR Code / Title 29 / Chapter 320 / Section 320.430
320.430 Refunds for excess payments
Status: in_force

(1) Intentionally left blank —Ed.

(a) If the amount of transportation project taxes paid by a seller or purchaser exceeds the amount of taxes due, the Department of Revenue shall refund the amount of the excess.

(b) Except as provided in paragraph (c) of this subsection, the period prescribed for the department to allow or make a refund of any overpayment of transportation project taxes paid shall be as provided in ORS 314.415 (Refunds) .

(c) The department shall apply any overpayment of tax first to any amount of transportation project taxes that is then outstanding.

(2) Intentionally left blank —Ed.

(a) This subsection applies whenever a taxable motor vehicle with respect to which the privilege tax imposed under ORS 320.405 (Tax for privilege of engaging in business of selling motor vehicles at retail) has been paid by the vehicle dealer is returned by or on behalf of the purchaser to the vehicle dealer pursuant to ORS 646A.400 (Definitions for ORS 646A.400 to 646A.418) to 646A.418 (Remedies supplementary to existing statutory or common law remedies) .

(b) The vehicle dealer shall notify the department of the return of the taxable motor vehicle, and the department shall refund the amount of the privilege tax collected with respect to the taxable motor vehicle to the vehicle dealer.

(c) Upon receipt of the refund under this subsection, the vehicle dealer shall return the amount received under paragraph (b) of this subsection to the purchaser. [2017 c.750 §95; 2019 c.491 §2]

Source: Section 320.430 — Refunds for excess payments; overpayment applied to outstanding transportation project taxes; refund upon return of vehicle , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 307.020 — OR Code / Title 29 / Chapter 307 / Section 307.020
307.020 Definitions of “intangible personal property” and “tangible personal property” for state property tax laws
Status: in_force

(1) As used in the property tax laws of this state, unless otherwise specifically provided:

(a) “Intangible personal property” or “intangibles” includes but is not limited to:

(A) Money at interest, bonds, notes, claims, demands and all other evidences of indebtedness, secured or unsecured, including notes, bonds or certificates secured by mortgages.

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

(C) Media constituting business records, computer software, files, records of accounts, title records, surveys, designs, credit references, and data contained therein. “Media” includes, but is not limited to, paper, film, punch cards, magnetic tape and disk storage.

(D) Goodwill.

(E) Customer lists.

(F) Contracts and contract rights.

(G) Patents, trademarks and copyrights.

(H) Assembled labor force.

(I) Trade secrets.

(b) “Personal property” means “tangible personal property.”

(c) “Tangible personal property” includes but is not limited to all chattels and movables, such as boats and vessels, merchandise and stock in trade, furniture and personal effects, goods, livestock, vehicles, farming implements, movable machinery, movable tools and movable equipment.

(2) Subsection (1) of this section does not apply to any person, company, corporation or association covered by 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 1959 c.82 §1; 1977 c.602 §1; 1993 c.353 §1; 1997 c.154 §27; 2005 c.94 §30]

Source: Section 307.020 — Definitions of “intangible personal property” and “tangible personal property” for state property tax laws; inapplicability to centrally assessed persons , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 319.535 — OR Code / Title 29 / Chapter 319 / Section 319.535
319.535 Special use fuel license fee
Status: in_force

(1) In lieu of paying the per-gallon tax on the use of fuel in a motor vehicle imposed under ORS 319.530 (Imposition of tax) , a person may pay to the Department of Transportation annually, for each motor vehicle that consumes natural gas or propane, a special use fuel license fee computed under subsection (2) of this section based on the following schedule:

COMBINED WEIGHT BASE

(Pounds)

0 - 10,000 $60

10,001 - 26,000 $300

26,001 and above $400

(2) The special use fuel license fee equals the applicable base amount from the schedule in subsection (1) of this section multiplied by the use fuel tax rate imposed under ORS 319.530 (Imposition of tax) in effect at the time of payment, divided by 12 cents.

(3) Intentionally left blank —Ed.

(a) A person wishing to pay the special use fuel license fee shall apply to the department on a form prescribed by the department and shall include such information as the department requires.

(b) Upon receipt of a complete and valid application under this subsection, the department shall issue to the applicant without charge an emblem for display on the motor vehicle to which the application relates.

(c) An emblem issued under this section that is displayed in a conspicuous place on the motor vehicle for which the emblem is issued shall be accepted by a seller of fuel as proof of exemption from the per-gallon tax imposed under ORS 319.530 (Imposition of tax) . [2014 c.13 §2]

Source: Section 319.535 — Special use fuel license fee; application; emblem , https://www.­oregonlegislature.­gov/bills_laws/ors/ors319.­html (accessed May 26, 2025).
ORS § 323.030 — OR Code / Title 29 / Chapter 323 / Section 323.030
323.030 Tax imposed
Status: in_force

(1) Every distributor shall pay a tax upon distributions of cigarettes at the rate of 29 mills for the distribution of each cigarette in this state.

(2) The taxes imposed by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) are in lieu of all other state, county or municipal taxes on the sale or use of cigarettes.

(3) Any cigarette with respect to which a tax has been prepaid under ORS 323.068 (Prepayment of tax) or has otherwise once been imposed under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) is not subject upon a subsequent distribution to the taxes imposed by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) .

(4) In addition to and not in lieu of any other tax imposed under ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) , every distributor shall pay a tax upon distributions of cigarettes at the rate of 7.5 mills for the distribution of each cigarette in this state. [1965 c.525 §§18,30; 1971 c.535 §1; 1985 c.816 §1; 1989 c.866 §1; 1997 c.2 §1; 2003 c.804 §4; 2013 s.s. c.5 §§14,15,16]

Source: Section 323.030 — Tax imposed; rate; exclusiveness; only one distribution taxed , https://www.­oregonlegislature.­gov/bills_laws/ors/ors323.­html (accessed May 26, 2025).
ORS § 305.475 — OR Code / Title 29 / Chapter 305 / Section 305.475
305.475 Offices of tax court
Status: in_force

The principal office of the tax court shall be in the state capital, but the court may hold hearings in any location designated under ORS 1.085 (Chief Justice to designate principal location for sitting of courts) . The county court or board of county commissioners, upon request of the judge of the tax court, shall provide the court with suitable rooms when hearings are held in the county. [1961 c.533 §9; 1969 c.706 §64d; 1983 c.763 §8; 2007 c.547 §11]

Source: Section 305.475 — Offices of tax court; location of hearings , https://www.­oregonlegislature.­gov/bills_laws/ors/ors305.­html (accessed May 26, 2025).
ORS § 310.246 — OR Code / Title 29 / Chapter 310 / Section 310.246
310.246 Adjustment of permanent rate limit to correct mistakes by June 30, 1998
Status: in_force

(1) The Department of Revenue may adjust the permanent rate limits for operating taxes established under ORS 310.200 (Purpose) to 310.242 (1997-1998 compression of consolidated rates) to correct for mistakes. All adjustments by the department must be made by June 30, 1998.

(2) No change to the assessment and tax roll shall be made as the result of an adjustment under this section. [1997 c.541 §38]

Source: Section 310.246 — Adjustment of permanent rate limit to correct mistakes by June 30, 1998 , https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html (accessed May 26, 2025).
ORS § 320.308 — OR Code / Title 29 / Chapter 320 / Section 320.308
320.308 Exemptions
Status: in_force

The following are exempt from the state transient lodging tax:

(1) A dwelling unit in a hospital, health care facility, long term care facility or any other residential facility that is licensed, registered or certified by the Department of Human Services or the Oregon Health Authority.

(2) A dwelling unit in a facility providing treatment for drug or alcohol abuse or providing mental health treatment.

(3) A dwelling unit that is used by members of the general public for temporary human occupancy for fewer than 30 days per year. The exemption granted under this subsection does not apply to a dwelling unit that is rented out as transient lodging using a platform of any kind provided in any manner by a transient lodging intermediary.

(4) A dwelling unit, the consideration for which is funded through a contract with a government agency and the purpose of which is to provide emergency or temporary shelter.

(5) A dwelling unit at a nonprofit youth or church camp, nonprofit conference center or other nonprofit facility.

(6) A dwelling unit that is leased or otherwise occupied by the same person for a consecutive period of 30 days or more during the year. The requirements of this subsection are satisfied even if the physical dwelling unit changes during the consecutive period, if:

(a) All dwelling units occupied are within the same facility; and

(b) The person paying consideration for the transient lodging is the same person throughout the consecutive period.

(7) Barracks, quarters or other facilities or space located on installations owned, operated or controlled by the Oregon Military Department that are used for temporary overnight human occupancy by:

(a) Active or retired members or service veterans of the Armed Forces of the United States or the National Guard or other reserve component of the Armed Forces of the United States; or

(b) Employees or agents of the Oregon Military Department. [2005 c.187 §3; 2009 c.595 §206; 2019 c.499 §1; 2021 c.525 §45]

Note: Section 48, chapter 525, Oregon Laws 2021, provides:

Sec. 48. Section 47 of this 2021 Act [ 320.357 (Exemption of military facilities used for temporary occupancy) ] and the amendments to ORS 320.308 (Exemptions) by section 45 of this 2021 Act apply to occupancy described in ORS 320.308 (Exemptions) (7) and section 47 of this 2021 Act that occurs before, on or after the effective date of this 2021 Act [September 25, 2021]. [2021 c.525 §48]

Note: 320.308 (Exemptions) was added to and made a part of 320.300 (Definitions for ORS 320.300 to 320.365) to 320.365 (Department of Revenue to collect local transient lodging taxes on local not regional level) by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

Source: Section 320.308 — Exemptions; exception , https://www.­oregonlegislature.­gov/bills_laws/ors/ors320.­html (accessed May 26, 2025).
ORS § 316.079 — OR Code / Title 29 / Chapter 316 / Section 316.079
316.079 Credit for certain disabilities
Status: in_force

A $50 credit, against income taxes owed, shall be allowed a taxpayer who as of the close of the taxable year has suffered a permanent and complete loss of function of both legs or both arms or one leg and one arm as certified to by a public health officer. The certificate shall be in a form prescribed by the Department of Revenue and shall be filed with the first return in which the credit is claimed. [1973 c.120 §2]

Note: Section 41, chapter 913, Oregon Laws 2009, provides:

Sec. 41. A credit may not be claimed under ORS 316.079 (Credit for certain disabilities) for tax years beginning on or after January 1, 2016. [2009 c.913 §41]

Source: Section 316.079 — Credit for certain disabilities , https://www.­oregonlegislature.­gov/bills_laws/ors/ors316.­html (accessed May 26, 2025).
ORS § 307.885 — OR Code / Title 29 / Chapter 307 / Section 307.885
307.885 Applicability of other provisions of tax law
Status: in_force

(1) Unless the context requires otherwise, the provisions of ORS chapters 305, 314 and 316 governing the audit and examination of reports and returns, confidentiality of reports and returns, determination of deficiencies, assessments, claims for refunds, penalties, interest, jeopardy assessments, warrants, conferences and appeals to the Oregon Tax Court, and related procedures, apply to ORS 307.870 (Definitions for ORS 307.870 to 307.890) to 307.890 (Exemption from disclosure) as if the heavy equipment rental tax were a tax imposed upon or measured by net income. The provisions apply to the taxpayer liable for the tax and to any qualified heavy equipment provider required to collect the tax.

(2) Any amount collected and required to be remitted to the Department of Revenue is considered a tax upon the qualified heavy equipment provider required to collect the tax and the qualified heavy equipment provider is considered a taxpayer. [2018 c.64 §7]

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

Source: Section 307.885 — Applicability of other provisions of tax law , https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html (accessed May 26, 2025).
ORS § 321.011 — OR Code / Title 29 / Chapter 321 / Section 321.011
321.011 Policy
Status: in_force

The prevention and suppression of forest fires on forestlands for the preservation of forest resources and the continuous growth of timber on lands suitable therefor are declared to be the public policy of the State of Oregon. The Legislative Assembly recognizes that:

(1) The forested areas situated within eastern Oregon predominate in Ponderosa pine trees and associated species, and that the forested areas situated within western Oregon predominate in Douglas fir and associated species;

(2) Because of this difference in species, different forest fire protection problems exist in eastern and western Oregon, and different logging conditions and circumstances in each necessitate varied forest practices in the disposal of forest slashings and debris; and

(3) Therefore, in order to give recognition to such differences and their effect on the accomplishment of the public policy stated in this section, certain classifications of forestlands within the State of Oregon are established by 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) . [1957 c.309 §2; 2005 c.94 §100]

Source: Section 321.011 — Policy , https://www.­oregonlegislature.­gov/bills_laws/ors/ors321.­html (accessed May 26, 2025).