reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.125 - Undivided interest; assessment; ownership of less than one forty-eighth interest.

(1) An undivided interest in lands or lots, or other real property, or in personal property, may be assessed and taxed as such. Any person desiring to pay the tax on an undivided interest in any real property may do so by paying the tax collector a sum equal to such proportion of the entire taxes charged on the entire tract as the interest paid on bears to the whole.
(2) If an undivided interest in property is less than one forty-eighth of the entire interest in the property the interest need not be assessed or taxed to the owner of such undivided interest, and the assessor and tax collector may treat all such undivided interests as one interest which shall be listed as belonging to an unknown owner. Any number of owners of undivided interests which are listed as belonging to an unknown owner because of this subsection, may request the assessor and tax collector that notices concerning the property be sent to a specific person at a specific address. The assessor and tax collector shall honor such request, but if more than one request is made, only the one signed by the greater number of undivided interest holders shall be honored.
(3) Any person paying the taxes on property listed as belonging to an unknown owner because of subsection (2) of this section, shall have a right of contribution from the owners of the undivided interests on account of the taxes paid on the interests of the owners of the undivided interests. No refund of taxes may be granted under ORS 311.806 on the grounds of the payment of taxes on property of another. [Amended by 1973 c.803 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.130 - Undivided estate of decedent; liability for whole tax; right of contribution.

The undivided estate of any deceased person may be assessed to the heirs or devisees of such person, without designating them by name, until they have given notice to the assessor of the division of the estate, and the names of the several heirs or devisees. Each heir and devisee shall be liable for the whole of the tax, and shall have a right to recover from the other heirs and devisees their respective portions of the tax when paid.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.135 - Trustee or personal representative separately assessed; valuation of property held as representative.

When any person is assessed as trustee, guardian, executor or administrator:
(1) A designation of the representative character shall be added to the name of the person.
(2) The assessment shall be entered in a separate line from the individual assessment of the person.
(3) The person shall be assessed for the real and personal property held by the person in the representative character in accordance with ORS 308.232. [Amended by 1981 c.804 §33]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.142 - "Property" and "property tax account" defined.

For purposes of determining whether the assessed value of property exceeds the property’s maximum assessed value permitted under section 11, Article XI of the Oregon Constitution:
(1) "Property" means:
(a) All property included within a single property tax account; or
(b) In the case of property that is centrally assessed under ORS 308.505 to 308.674, the total statewide value of all property assessed to a company or utility that is subject to ORS 308.505 to 308.674.
(2) "Property tax account" means the administrative division of property for purposes of listing on the assessment roll under ORS 308.215 for the tax year for which maximum assessed value is being determined or, in the case of a private railcar company, the administrative division provided under ORS 308.640. [1997 c.541 §7; 1999 c.223 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.151 - Certain cities authorized to define "area" as city by ordinance or resolution; supermajority required; software costs withheld from property taxes.

(1) This section applies to a city if the majority of the population of the city resides in a county with a population greater than 700,000.
(2)(a) For purposes of ORS 308.149, the governing body of a city may adopt an ordinance or resolution defining "area" to mean the city.
(b) An ordinance or resolution may be adopted under this section only after a public hearing and must be approved by a three-fifths majority of the members of the governing body of the city.
(3) A governing body that adopts an ordinance or resolution under this section must notify the county assessor on or before January 1 of the assessment year for which the city first intends the definition to apply.
(4) The governing body of a city may not adopt an ordinance or resolution under this section, or repeal such an ordinance or resolution, more often than once in five years.
(5)(a) The county assessor may withhold from property tax distributions made under ORS 311.395 to cities located in the county amounts for the actual costs incurred by the county for software upgrades required because of the adoption by the cities of ordinances and resolutions under this section.
(b) Amounts withheld under this subsection:
(A) Shall be in proportion to the total property taxes imposed in the current tax year by cities adopting ordinances or resolutions under this section; and
(B) May not exceed $60,000 in total. [2017 c.414 §2]
Note:
Section 5, chapter 414, Oregon Laws 2017, provides:
Sec. 5.
(1) A definition of "area" adopted under section 2 of this 2017 Act [308.151] may not be applied to any assessment year beginning before January 1, 2019.
(2) Notwithstanding subsection (1) of this section, a definition of "area" adopted under section 2 of this 2017 Act may be applied to assessment years beginning on or after January 1, 2018, with the written consent of the assessor of the county in which the city adopting the definition is located. [2017 c.414 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.153 - New property and new improvements to property.

(1) If new property is added to the assessment roll or improvements are made to property as of January 1 of the assessment year, the maximum assessed value of the property is the sum of:
(a) The maximum assessed value determined under ORS 308.146; and
(b) The product of the value of the new property or new improvements determined under subsection (2)(a) of this section multiplied by the ratio, not greater than 1.00, of the average maximum assessed value over the average real market value for the assessment year.
(2)(a) The value of new property or new improvements equals the real market value of the new property or new improvements reduced (but not below zero) by the real market value of retirements from the property tax account.
(b) If the maximum assessed value of property is adjusted for fire or act of God or for demolition or removal of a building under ORS 308.146, the reduction in real market value due to fire or act of God or demolition or removal of the building may not be considered to be a retirement under this subsection.
(3)(a) For purposes of this section, property shall be considered new property, or new improvements to property, for a tax year if the property:
(A) Constituted an integral part of the land or improvements on the assessment date or the date of a site inspection by the assessor for appraisal purposes for any prior tax year;
(B) Has been continuously in existence since the prior tax year; and
(C) Was not included in the assessment of the land or improvements for any prior tax year.
(b) The following is evidence that the property was not included in the assessment of the land or improvements for a prior tax year:
(A) There is no express reference to the property in the records of the assessor; and
(B) The assessor’s valuation of the land or improvements of which the property is an integral part increases as a result of inclusion of the property in the assessment.
(4) The property’s assessed value for the year equals the lesser of:
(a) The property’s maximum assessed value; or
(b) The property’s real market value. [1997 c.541 §11; 1999 c.1003 §4; 2001 c.509 §9; 2007 c.516 §2; 2015 c.97 §2; 2015 c.480 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.156 - Subdivision or partition; rezoning; omitted property; disqualification from exemption, partial exemption or special assessment; rules.

(1) If property is subdivided or partitioned after January 1 of the preceding assessment year and on or before January 1 of the current assessment year, then the property’s maximum assessed value shall be established as provided under this section.
(2) If property is rezoned and, after January 1 of the preceding assessment year and on or before January 1 of the current assessment year, the property is used consistently with the rezoning, the property’s maximum assessed value shall be established under this section.
(3)(a) For the first tax year for which property is added to the property tax account as omitted property, the property’s maximum assessed value shall be established under this section.
(b) For tax years subsequent to the first tax year for which property is added to the property tax account as omitted property, the property’s maximum assessed value shall be determined as otherwise provided by law, taking into account the maximum assessed value of the property as determined under this section.
(4)(a) If property was subject to exemption, partial exemption or special assessment as of the January 1 assessment date of the preceding assessment year and is disqualified from exemption, partial exemption or special assessment as of the January 1 of the current assessment year, the property’s maximum assessed value shall be established under this section.
(b) If property described in this subsection is eligible for a different type of exemption, partial exemption or special assessment as of January 1 of the current assessment year, the property’s maximum assessed value shall be established under the provision granting the partial exemption or special assessment.
(5) The property’s maximum assessed value shall be the sum of:
(a) The maximum assessed value determined under ORS 308.146 that is allocable to that portion of the property not affected by an event described in subsection (1), (2), (3) or (4)(a) of this section; and
(b) The product of the real market value of that portion of the property that is affected by an event described in subsection (1), (2), (3) or (4)(a) of this section multiplied by the ratio, not greater than 1.00, of the average maximum assessed value over the average real market value for the assessment year.
(6) The property’s assessed value for the year shall equal the lesser of:
(a) The property’s maximum assessed value; or
(b) The property’s real market value.
(7) The Department of Revenue shall provide by rule the method by which the allocations described in subsection (5) of this section are to be made. [1997 c.541 §13; 1999 c.500 §1; 1999 c.579 §21; 2001 c.509 §10; 2005 c.213 §1; 2017 c.414 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.159 - Lot line adjustments.

If a lot line adjustment is made with respect to property, the maximum assessed value of the property may be adjusted to reflect the lot line adjustment, but the total maximum assessed value of all property affected by the lot line adjustment may not exceed the total maximum assessed value of the affected property determined under ORS 308.146, or, if applicable, under ORS 308.153 or 308.156. [1997 c.541 §15; 1999 c.21 §16]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.162 - Property tax account modifications.

(1) If two or more property tax accounts are merged into a single account, or if property that is attributable to one account is changed to another account, the maximum assessed value of the property may be adjusted to reflect the merger or change, but the total maximum assessed value for all affected accounts may not exceed the total maximum assessed value the accounts would have had under ORS 308.146 or 308.149 to 308.166 if the merger or change had not occurred.
(2) If a single property tax account is divided into two or more accounts, the maximum assessed value of all property affected by the division may not exceed the total maximum assessed value of the affected property determined under ORS 308.146 or 308.149 to 308.166. [1997 c.541 §16a]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.166 - Ordering provisions when property is subject to multiple special determinations of value.

(1) If the maximum assessed value of property is subject to adjustment under both ORS 308.153 and 308.156, the maximum assessed value must first be determined under ORS 308.153 and then further adjusted under ORS 308.156.
(2) If the maximum assessed value of property is subject to adjustment under both ORS 308.153 and 308.159, the maximum assessed value must first be determined under ORS 308.153 and then further adjusted under ORS 308.159.
(3) If the maximum assessed value of property is subject to adjustment under both ORS 308.156 and 308.159, the maximum assessed value must first be determined under ORS 308.156 and then further adjusted under ORS 308.159.
(4) If the maximum assessed value of property is subject to adjustment under all of ORS 308.153, 308.156 and 308.159, the maximum assessed value must first be determined under subsection (1) of this section and then further adjusted under ORS 308.159.
(5) If the maximum assessed value of property is subject to adjustment for fire or act of God, the maximum assessed value must first be determined under ORS 308.146 (5)(a) and then may be adjusted as provided in subsections (1) to (4) of this section.
(6) If the maximum assessed value of property is subject to adjustment for demolition or removal of a building, the maximum assessed value must first be determined under ORS 308.146 (8)(a) and then may be adjusted as provided in subsections (1) to (4) of this section. [1997 c.541 §17; 1999 c.1003 §6; 2003 c.30 §1; 2009 c.443 §2; 2015 c.480 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.205 - Real market value defined; rules.

(1) Real market value of all property, real and personal, means the amount in cash that could reasonably be expected to be paid by an informed buyer to an informed seller, each acting without compulsion in an arm’s-length transaction occurring as of the assessment date for the tax year.
(2) Real market value in all cases shall be determined by methods and procedures in accordance with rules adopted by the Department of Revenue and in accordance with the following:
(a) The amount a typical seller would accept or the amount a typical buyer would offer that could reasonably be expected by a seller of property.
(b) An amount in cash shall be considered the equivalent of a financing method that is typical for a property.
(c) If the property has no immediate market value, its real market value is the amount of money that would justly compensate the owner for loss of the property.
(d) If the property is subject to governmental restriction as to use on the assessment date under applicable law or regulation, real market value shall not be based upon sales that reflect for the property a value that the property would have if the use of the property were not subject to the restriction unless adjustments in value are made reflecting the effect of the restrictions. [Amended by 1953 c.701 §2; 1955 c.691 §§1, 2; 1977 c.423 §2; 1981 c.804 §34; 1989 c.796 §30; 1991 c.459 §88; 1993 c.19 §6; 1997 c.541 §152]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.207 - Computation of real market value for taxing or bonding limitations.

(1) If the taxing or bonding power of any governmental unit is limited to a millage or percentage of the real market value of the taxable property within the unit, the real market value shall be the real market value as reflected in the last certified assessment roll.
(2) Changes in the boundary lines of a governmental unit shall be taken into account in computing its real market value for purposes of subsection (1) of this section even though such boundary changes may not be included on the latest assessment roll.
(3) As used in this section, "governmental unit" includes the state, counties, cities, municipal corporations, and all special districts having the power to levy taxes or issue bonds. [1963 c.9 §1; 1967 c.293 §22; 1981 c.804 §35; 1991 c.459 §89; 1999 c.1078 §83]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.212 - Requirement for property owner to file address.

(1) Any person who owns real property located in any county shall notify the county assessor for the county where the property is located of that owner’s current address and, within 30 days of the change, shall notify the assessor of any change of address.
(2) A notice required under subsection (1) of this section does not meet the requirements of this section unless the notice is in writing and:
(a) For an individual, the notice contains the residence address of the person.
(b) For any other person, the notice contains the name and address of persons upon whom process may be served.
(3) The county assessor of each county shall maintain records showing the information required to be submitted to the assessor under this section. The assessor shall note any property owner’s change of address on the tax rolls.
(4) Subsection (1) of this section does not apply to any government body or government agency. [1981 c.153 §49]
Note:
308.212 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 308 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.217 - Form of assessment and tax rolls; obtaining descriptions of property.

(1) For purposes of assessment and taxation, the assessment roll and the tax roll of each county shall be deemed one continuous record. They shall be made up in regular and orderly form, with appropriate headings for assessment of properties, extensions of tax levies, for payments, foreclosures, redemptions, issuance of deeds and other entries as contemplated by law. The rolls shall be in an acceptable form of record keeping, approved by the Department of Revenue, which may be, but is not limited to, bound volumes, numbered loose-leaf sheets, systematic punch cards or magnetic tape. Both rolls may be prepared as continuing rolls, covering two or more years, but all proceedings in the assessment and taxation of property for each year shall be separately exhibited therein.
(2) The records constituting the assessment roll may be combined with or separated from the records constituting the tax roll. The records constituting each roll may be divided, for convenience, between the assessor’s office and the tax collector’s office, with or without duplication in whole or in part in either office.
(3) The owner of any real property shall, upon request of the assessor, furnish to the assessor a description of the property from which its area can be computed accurately and the location and boundary lines made certain. [1965 c.344 §3 (308.217, 308.219 and 308.221 enacted in lieu of 308.220)]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.219 - Assessment and tax rolls; preparation; contents; availability to public; rules.

(1) This section applies if the assessment and tax rolls do not constitute a written record that can be read by and is available to the public.
(2) At the same time as the certification required under ORS 311.105 the assessor shall print out the entire assessment and tax roll, including the roll as prepared on September 25, with all corrections, changes and additions to the roll that have occurred to the date the roll is delivered to the tax collector pursuant to ORS 311.115.
(3) The assessment and tax roll shall be printed out in full, as of the June 30 that is the end of the fiscal year for which the roll was prepared. As of each June 30, thereafter, the tax collector shall print out those accounts not collected in full or canceled as of the preceding June 30. The printout shall contain a record of all payments, corrections, additions and changes that have occurred since the date of the last printing of the roll.
(4) The printouts required by subsection (3) of this section shall constitute the roll or part thereof as of the date of the particular printout. Such printouts and the source documents that are the basis for the roll shall be retained as otherwise provided by law. The material that is not available to and cannot be read by the general public and that otherwise constitutes the roll up to the date of the printout may be destroyed one year after the printout is made.
(5) Additional printouts shall be made by the assessor or tax collector as the assessor or tax collector deems necessary for proper administration of the tax laws.
(6) The Department of Revenue may by rule require that the printouts include information in addition to that required by subsections (2) and (3) of this section.
(7) Preparation of a microfiche record of the roll shall constitute a printout. [1965 c.344 §4 (308.217, 308.219 and 308.221 enacted in lieu of 308.220); 1975 c.780 §4; 1991 c.459 §92; 1997 c.541 §156; 2005 c.94 §44]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.221

[1965 c.344 §5 (308.217, 308.219 and 308.221 enacted in lieu of 308.220); 1981 c.804 §37; 1991 c.459 §93; 1997 c.541 §262; renumbered 310.147 in 1997]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.231 - Only registered appraisers to appraise real property.

Appraisals of real property shall be performed by an appraiser registered under ORS 308.010. [1955 c.575 §2; 1979 c.689 §11; 1991 c.5 §23; 1991 c.459 §96]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.232 - Property to be valued at 100 percent real market value and assessed at assessed value.

All real or personal property within each county not exempt from ad valorem property taxation or subject to special assessment shall be valued at 100 percent of its real market value. Unless the property is subject to maximum assessed value adjustment under ORS 308.149 to 308.166, the property shall be assessed at the property’s assessed value determined under ORS 308.146. [1953 c.701 §2; 1959 c.519 §1; 1961 c.243 §1; 1967 c.293 §6; 1979 c.241 §33; 1981 c.804 §39; 1985 c.613 §8; 1991 c.459 §97; 1997 c.541 §159]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.233 - Use of sales data for physical appraisal.

(1) For purposes of making a physical appraisal of property for ad valorem property taxation, in arriving at the value level for the property, any sales data used shall be examined, analyzed, adjusted and otherwise utilized in such a manner that the value level determined for the property is substantially equivalent to the value level that would be determined if the sales data utilized was the same sales data, and was examined, analyzed, adjusted and otherwise utilized in the same manner as the sales data utilized in making the certified ratio study under ORS 309.200.
(2) The purpose of this section is to achieve equality and uniformity in assessed values between properties that are physically appraised and those that are not physically appraised, but subject to trending or indexing for the particular assessment year. [1979 c.241 §51; 1989 c.330 §15; 1991 c.459 §98; 1997 c.541 §160]
Note:
308.233 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 308 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.234 - Record of last appraisal; Department of Revenue to approve methods of appraisal.

The county assessors shall preserve in their respective offices records to show when each parcel of real property was last appraised. Each parcel of real property shall be appraised using a method of appraisal approved by the Department of Revenue by rule. [1955 c.575 §1; 1967 c.105 §1; 1967 c.293 §8; 1997 c.541 §161]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.235 - Valuation of real property.

(1) Taxable real property shall be assessed by a method which takes into consideration:
(a) The applicable land use plans, including current zoning and other governmental land use restrictions;
(b) The improvements on the land and in the surrounding country and also the use, earning power and usefulness of the improvements, and any rights or privileges attached thereto or connected therewith; and
(c) The quality of the soil, and the natural resources in, on or connected with the land, its conveniences to transportation lines, public roads and other local advantage of a similar or different kind.
(2) If land is situated within an irrigation, drainage, reclamation or other improvement district, the value of the land shall not be considered to be increased until the construction and improvement of the district have been completed to the point that water may be delivered to or removed from the land, as the case may be. [Amended by 1953 c.701 §2; 1957 c.324 §4; subsection (2) enacted as 1967 c.601 §12; 1969 c.601 §14; 1975 c.671 §1; 1981 c.804 §40]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.236 - Land values to reflect presence of roads; roads not assessed; exception for certain timber roads.

(1) The availability, usefulness and cost of using roads, including all roads of the owner of land or timber and all roads that the owner has the right to use, shall be taken into consideration in determining the real market value of land.
(2) Farm or grazing land roads and forest roads themselves, except principal exterior timber access roads, shall not be appraised, valued or assessed and they shall not be classed as improvements under ORS 308.215. The underlying land upon which roads are constructed shall be assessed if it is otherwise subject to assessment.
(3) As used in this section:
(a) "Road" includes fills, ballast, bridges, culverts, drains, surfacing and other appurtenances of a like kind commonly associated with roads but excludes railroads.
(b) "Principal exterior timber access roads" means those portions of high standard main-line private roads that provide access from a conversion center or public way to the exterior boundary of the principal forest area served by the road. A high standard main-line private road is a permanent road of two lanes or more that is paved or macadamized or that has a fine-gravel surface that is permanently and continuously maintained. [1963 c.230 §2; 1977 c.892 §35; 1987 c.305 §7; 1989 c.1083 §8; 1991 c.459 §99; 1999 c.1078 §62; 2003 c.46 §16; 2003 c.621 §80]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.240 - Description of real property; assessment to "unknown owners"; mistake or omission in owner’s name; error in description of property.

(1) Real property may be described by giving the subdivision according to the United States survey when coincident with the boundaries thereof, or by lots, blocks and addition names, or by giving the boundaries thereof by metes and bounds, or by reference to the book and page of any public record of the county where the description may be found, or in such other manner as to cause the description to be capable of being made certain. Initial letters, abbreviations, figures, fractions and exponents, to designate the township, range, section or part of a section, or the number of any lot or block or part thereof, or any distance, course, bearing or direction, may be employed in any such description of real property.
(2) If the owner of any land is unknown, such land may be assessed to "unknown owner," or "unknown owners." If the property is correctly described, no assessment shall be invalidated by a mistake in the name of the owner of the real property assessed or by the omission of the name of the owner or the entry of a name other than that of the true owner. Where the name of the true owner, or the owner of record, of any parcel of real property is given, the assessment shall not be held invalid on account of any error or irregularity in the description if the description would be sufficient in a deed of conveyance from the owner, or is such that, in an action to enforce a contract to convey employing such description, a court with jurisdiction to grant equitable remedies would hold it to be good and sufficient.
(3) Any description of real property which conforms substantially to the requirements of this section shall be a sufficient description and designation in all proceedings of assessment for taxation, levy and collection of taxes, foreclosure and sale for delinquent taxes or assessments, and in any other proceeding related to or connected with the taxation of such property. [Amended by 1957 c.324 §5; 1979 c.284 §135; 1993 c.19 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.245 - Maps; taxpayers’ index.

(1) The assessor of each county shall maintain a set of maps upon which are outlined the boundaries of each land parcel subject to separate assessment within the county, with the parcel’s tax lot or account number shown on the parcel. In addition, the assessor may show on the maps the code area boundaries and the assigned code area numbers.
(2) The assessor shall also make a diagram or drawing of all property within the county of the assessor submitted to the provisions of ORS 100.005 to 100.910, and shall note thereon the assigned account or tax lot number.
(3) The assessor shall maintain an index of the names of every taxpayer against whom any tax is charged in the county, in alphabetical order with reference to the first three letters of the surname of taxpayers who have surnames, and of the first names of any others. The index shall be indexed to the assessment rolls and the place therein where the assessment of such taxpayer is found.
(4) The maps and the index provided for in this section shall be public records. [Amended by 1963 c.541 §44; 1965 c.344 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.270 - Public lands sold or contracted to be sold to be placed on assessment roll; obtaining list of such lands and of final certificates issued.

The assessor of each county shall, immediately after January 1 of each year, obtain from the Department of State Lands, from each other state agency holding title to real property and from the appropriate agency of the United States, lists of public lands sold, or contracted to be sold, and of final certificates issued for lands in the county of the assessor during the year ending at 1:00 a.m. of such January 1. The assessor shall place such lands upon the assessment roll. The Department of State Lands and each other state agency holding title to real property shall certify to the assessor a list or lists of all public lands in the county sold by it, or contracted to be sold, during such year. [Amended by 1967 c.421 §198; 1991 c.459 §105; 1997 c.541 §166]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.275 - Use of reproduction cost or prices and costs in determining assessed values.

(1) The Department of Revenue shall prescribe a base in terms of the construction costs of a specified year for the computation of reproduction costs.
(2) If any county assessor uses reproduction costs as one of the means of determining the assessed value of real or personal property, the reproduction costs shall be computed on the basis of the construction costs of the year so specified by the Department of Revenue.
(3) If any county assessor uses the prices and costs prevailing in any year as a basis for determining assessed values for any classes of property, the prices and costs for the same year shall be applied uniformly in the assessment of all property of the same class in the county. [Amended by 1981 c.804 §43; 1985 c.613 §19; 1991 c.459 §106; 1997 c.541 §167]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.285 - Requiring taxpayer to furnish list of taxable property.

Every county assessor may require any taxpayer to furnish a list of all the taxable real and personal property owned by, or in the possession of the taxpayer and situated in the county. The list shall be signed by the taxpayer, or the managing agent or officer, and shall be verified by oath. Only information that will aid the assessor in arriving at the maximum assessed value, assessed value and real market value shall be required in the list. [Amended by 1971 c.574 §1; 1981 c.804 §48; 1991 c.459 §107; 1997 c.541 §168]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.297 - Personal property returns to note penalty for delinquency.

Any personal property tax return form given to a taxpayer by an assessor or the Department of Revenue shall contain within it a printed notice, or be accompanied by a printed notice, of the penalty, for delinquency in filing a personal property tax return. [1967 c.405 §2; 1985 c.604 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.300 - Penalty for neglecting to file real property or combined return with intent to evade taxation.

(1) Except as provided in subsection (2) of this section, any person, managing agent or officer who, with intent to evade taxation, refuses or neglects to make any return required by ORS 308.290 and to file it with the assessor or the Department of Revenue within the time specified shall be subject to a penalty of $10 for each day of the continuance of such refusal or neglect. Such penalty may be recovered in a proper action brought in the name of the county in any court of competent jurisdiction or as provided for a penalty for delinquency.
(2) This section does not apply to the failure to file a personal property return. [Amended by 1991 c.459 §109; 1997 c.819 §7; 2015 c.38 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.302 - Disposition of penalties.

All penalties collected pursuant to ORS 308.030, 308.295, 308.296 or 308.300 shall be credited to the general fund of the county. [1953 c.49 §2; 1977 c.884 §31; 1999 c.655 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.310 - When list of persons issued electrical permits supplied.

The Electrical and Elevator Board in the Department of Consumer and Business Services shall furnish any county assessor upon request a complete list of those persons who have been issued electrical permits in such county within one year of the date of the request, together with the location of the electrical installations requested thereby. The board shall have 30 days to prepare the list after the board has received the request. [Amended by 1983 c.740 §88; 1987 c.414 §149; 1993 c.744 §107]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.316 - Examining witnesses, books and records; reference of matter to department upon failure to produce records or testify.

(1) The county assessor, for the purpose of ascertaining the correctness of any assessment or for the purpose of making any assessment, and the officer having possession of the roll, for the purpose of discovering any omitted value or property under ORS 311.216 to 311.232, may examine or cause to be examined by any agent or representative designated by the assessor or officer any books, papers, records or memoranda bearing on the value, possession, ownership or location of any property, and may require the attendance of the taxpayer or any other person having knowledge in the premises. The assessor may administer oaths to such persons, take their testimony, and require proof material to the information requested. Examination shall be made and testimony taken during regular business hours at the taxpayer’s or person’s place of business in the county, or at another place convenient to the parties.
(2) If any person fails to permit the examination of any books, papers or documents considered by the assessor to be pertinent to the investigation or inquiry being made, or to testify to any matter in the premises, the assessor shall refer the matter to the Department of Revenue, stating in full the facts governing the request and refusal. The department may require the assessor to present additional facts, or the department may conduct other inquiries necessary to a consideration of the matter. If the department finds that the examination should be made or the testimony taken, it shall take any action it considers appropriate under the powers granted to it by law, including the subpoenaing and examination of witnesses, books and papers pursuant to ORS 305.190, to the end that the property under consideration is ratably assessed according to law.
(3) For the purposes of this section the words "county assessor" or "assessor" mean both the county assessor and the officer described in ORS 311.216 to 311.232 having possession of the roll. [1955 c.610 §2; 1981 c.804 §51]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.320 - Oath of assessor upon completion of assessment roll.

(1) Every county assessor, at the time of the completion of the assessment roll, shall take and subscribe to an oath in substantially the following language and form:
______________________________________________________________________________
State of Oregon )
) ss.
County of ______ )
I, ___________, being the duly elected, qualified and acting assessor of the above-named county, do solemnly swear that I have diligently and to the best of my ability assessed all property in said county, which by law I am permitted to assess; that I have not willfully or knowingly omitted to assess any person or property, or valued over its assessed value any property or class of property whatever.
______________________
Subscribed and sworn to before me this ___ day of _____, 2___.
__________________
__________________
______________________________________________________________________________
(2) The oath shall forthwith be filed by the assessor with the Department of Revenue with the Summaries of Assessments and Levies Report.
(3) No assessor shall fail to make and subscribe to the oath required by this section nor to file the oath with the Department of Revenue. [Amended by 1981 c.804 §52; 1991 c.459 §110; 1997 c.541 §171]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.330 - Duty of assessor to assess properly.

No assessor shall willfully or knowingly:
(1) Omit to assess any person or property assessable.
(2) Assess any property or class of property under or over its value, as provided in ORS 308.146. [Amended by 1981 c.804 §53; 1997 c.541 §172]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.335 - Department testing work of county assessors; supplementing assessment list; special assessor.

(1) The Department of Revenue, upon its own volition or at the request of the county governing body, may examine and test the work of county assessors at any time, and shall have and possess all rights and powers of such assessors for the summoning of witnesses and examination of persons and property, and for the discovery of property subject to taxation.
(2) If the department ascertains that any taxable property is omitted from the assessment list, or not assessed or valued according to law, it shall bring that fact to the attention of the assessor of the proper county in writing. If the assessor neglects or refuses to comply with the request of the department to place the property on the assessment list, or to correct the incorrect assessment or valuation, the department may prepare a supplement to the assessment list, which supplement shall include all property required by the department to be placed on the assessment list and all corrections required to be made. The supplement shall be filed with the assessor’s assessment list and shall thereafter constitute an integral part thereof to the exclusion of all portions of the original assessment list inconsistent therewith.
(3) If the department ascertains that the work of a county assessor is not being carried out as provided by law, the department shall notify the governing body of that fact by written report. If applicable, the report shall contain recommendations for appointment of a special assessor as provided under ORS 308.055. [Amended by 1989 c.796 §19; 1993 c.270 §32]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.345

[Formerly 308.239; subsection (4) enacted as 1967 c.633 §4; 1967 s.s. c.9 §1; 1975 c.708 §1; 1977 c.278 §1; 1981 c.623 §3; 1981 c.804 §57; 1991 c.459 §114; 1999 c.314 §15; renumbered 308A.092 in 1999]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.350

[1967 c.633 §2; 1969 c.512 §1; 1981 c.608 §1; 1981 c.804 §58; 1991 c.459 §115; 1999 c.314 §16; renumbered 308A.095 in 1999]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.355

[1967 c.633 §3; 1981 c.804 §59; 1991 c.459 §116; 1997 c.541 §175; 1999 c.21 §17; 1999 c.314 §17; renumbered 308A.098 in 1999]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.372

[1977 c.339 §1; 1979 c.480 §4; 1983 c.826 §21; 1987 c.305 §6; 1987 c.614 §4; 1991 c.459 §117a; 1993 c.19 §8; 1993 c.792 §23; 1995 c.79 §127; 1997 c.541 §177; 1999 c.314 §8; renumbered 308A.071 in 1999]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.373

[1983 c.623 §2; 1985 c.565 §53a; 1987 c.158 §45a; 1991 c.459 §118; 1999 c.314 §43; 1999 c.1078 §78; renumbered 308A.730 in 1999]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.375

[1963 c.577 §6; 1967 c.93 §1; 1969 c.396 §1; 1971 c.629 §2; 1991 c.459 §120; 1997 c.541 §179; 1999 c.314 §10; renumbered 308A.077 in 1999]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.377

[1987 c.305 §2; 1991 c.459 §121; 1997 c.541 §179a; 1999 c.314 §30; 1999 c.579 §6; renumbered 308A.256 in 1999]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.390

[1963 c.577 §9; 1971 c.629 §3; 1973 c.303 §3; 1979 c.480 §3; 1983 c.462 §2; 1991 c.459 §125; 1993 c.19 §10; 1997 c.541 §183; 1999 c.314 §23; renumbered 308A.116 in 1999]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.397

[1973 c.503 §5; 1981 c.419 §3; 1985 c.604 §5; 1993 c.19 §11; 1999 c.314 §22; renumbered 308A.113 in 1999]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.404

[1977 c.339 §2; 1979 c.350. §7; 1981 c.791 §2; 1991 c.459 §130; 1997 c.541 §191; 1999 c.314 §24; renumbered 308A.119 in 1999]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.408 - "Industrial plant" defined.

As used in ORS 305.420 and 308.408 to 308.413, "industrial plant" includes:
(1) The land, buildings, structures and improvements, and the tangible personal property, including but not limited to machinery, equipment and office machines and equipment that make up the property or complex of properties used for industrial or manufacturing purposes;
(2) Any industrial real or personal property eligible for appraisal under ORS 306.126 and the rules of the Department of Revenue; and
(3) Any real or personal property used for generating electricity, if:
(a) The property consists primarily of a generating facility primarily fueled by wood waste or other biomass fuel;
(b) The property has a maximum generating capacity of 20 megawatts; and
(c) The electricity generated by the property is consumed by the property user or is sold exclusively to an electric utility, as defined in ORS 758.505, for the utility’s distribution to utility customers. [1981 c.139 §1; 1995 c.650 §87; 1997 c.656 §1; 2003 c.46 §17]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.412 - Effect of election to exclude income approach to value under prior law.

An owner that made an election that was in effect under ORS 308.411 (1997 Edition) shall be considered to have chosen ORS 308.411 (2)(a) to apply to the election. The owner may revise or revoke the election pursuant to ORS 308.411 (6). [1999 c.579 §31]
Note:
308.412 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 308 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.