reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.580 - Department to review and correct tentative assessment roll; interested persons may appear.

(1) Beginning on June 15 of the assessment year, the Department of Revenue shall:
(a) Publicly examine and review the tentative assessment roll made by the department;
(b) Correct all errors in valuation, description, quantity and quality of property assessable by the department under ORS 308.505 to 308.674; and
(c) Correct all errors in the apportionment to counties of the assessments made by the department under ORS 308.505 to 308.674.
(2) Interested persons and companies may appear at the public examination and review required under subsection (1) of this section. [Amended by 1991 c.459 §152a; 2007 c.616 §1; 2011 c.204 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.582 - Notice of tentative assessment.

(1) The Department of Revenue shall mail a notice to each person or company assessed under ORS 308.505 to 308.674 that states the amount the department intends to place on the assessment roll as the assessment of the property of the person or company that is assessable under ORS 308.505 to 308.674. The department shall mail the notice of tentative assessment no later than May 25 of the assessment year.
(2) The notice shall be mailed to the last-known address of the person or company.
(3) A failure by the department to properly give the notice required by this section does not invalidate any assessment made by the department.
(4) On and after the date that notice is mailed under this section and before the date of completion of the review of the roll, the department shall make the tentative assessment roll and the apportionment of the assessments to counties available for inspection by a person or company receiving notice under this section. [2007 c.616 §2; 2011 c.204 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.585 - Delivery of tentative assessment roll to director.

The Department of Revenue shall prepare the tentative assessment roll of property subject to assessment under ORS 308.505 to 308.674 on or before June 15 of the assessment year. [Amended by 1969 c.520 §30; 1973 c.402 §9; 1991 c.459 §152b; 2007 c.616 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.590 - Review and correction of tentative assessment roll; apportionment to county.

(1) The Director of the Department of Revenue shall:
(a) Review, examine and correct the tentative assessment roll prepared under ORS 308.585.
(b) Increase or reduce the valuation of property assessed on the roll so that the valuation is the assessed value of the property.
(c) Correct errors in apportionments of assessments on the roll.
(d) Correct errors in the ratio of average maximum assessed value to average real market value calculated under ORS 308.153.
(2) If it appears to the director that there is any real or personal property that, by law, the department is permitted to assess that has been assessed by the department more than one time, or incorrectly assessed as to description, quantity or quality, or assessed in the name of a person or company not the owner, lessee or occupant of the property, or assessed under or beyond the actual assessed value of the property, the director may make proper corrections to the roll.
(3) If it appears to the director that there is real or personal property that has been assessed by the department but that is not assessable by the department, the director may make proper corrections to the roll.
(4) If it appears to the director that any real or personal property that is assessable by the department has not been assessed upon the roll, the director shall assess the property at its assessed value.
(5) Property assessed by the department within any county shall be apportioned by the department to the county. [Amended by 1959 c.519 §2; 1967 c.293 §10; 1969 c.520 §31; 1971 c.377 §1; 1973 c.402 §10; 1991 c.459 §153; 1997 c.541 §210; 2003 c.31 §1; 2003 c.46 §21; 2007 c.616 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.595 - Notice when valuation increased or omitted property placed on tentative assessment roll; exception.

The Director of the Department of Revenue, while reviewing and apportioning the tentative assessment roll, may not increase the valuation of any property on the roll without giving to the company or person in whose name the property is assessed at least six days’ written notice to appear and show cause, if any, why the valuation of the assessable property of the company or person, or some part thereof, to be specified in the notice, should not be increased. A notice is not necessary if the person or company appears voluntarily before the director and is notified by the director that the property of the person or company, or some specified part thereof is, in the opinion of the director, assessed below its assessed value. [Amended by 1955 c.735 §3; 1957 c.325 §2; 1967 c.78 §4; 1969 c.520 §32; 1977 c.870 §35; 1991 c.459 §154; 1993 c.270 §35; 1995 c.650 §91; 1997 c.541 §212; 1999 c.223 §5; 2007 c.616 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.600 - Director’s examination of rolls.

The Director of the Department of Revenue shall complete the examination, review, correction and apportionment of the assessment roll under ORS 308.590 by August 1 of the tax year. [Amended by 1969 c.520 §33; 1973 c.402 §11; 1999 c.223 §6; 2007 c.616 §13]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.605 - Entry of corrections and changes; record of meetings.

(1) Corrections, additions to or changes in the assessment roll prepared under ORS 308.505 to 308.674 shall be entered in a separate part of the roll headed substantially, "as reviewed," and the entries in the separate part shall be the record of the action of the Department of Revenue. The department may prescribe some other method to record the corrections, additions to or changes in the roll.
(2) The meetings, sittings and adjournment of the department, sitting for the purpose of review, shall be recorded in the department’s journal or may be recorded as otherwise prescribed by the department. [Amended by 1957 c.69 §2; 2007 c.616 §14]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.610 - Oath of director upon completion of review.

Upon completion of the review of the roll as provided in ORS 308.590, the Director of the Department of Revenue shall take and subscribe to an oath similar to the oath required for assessors under ORS 308.320. The oath shall be filed with the Secretary of State. [Amended by 2005 c.94 §55; 2007 c.616 §15]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.621 - When assessment complete; certifying to assessors; apportioning by assessor; levy and collection of taxes.

(1) When the Director of the Department of Revenue completes review of the assessment roll, the assessments therein shall be considered complete.
(2) Except as otherwise provided in ORS 308.640, upon completion of the roll the Department of Revenue shall certify to the assessor of each county in which the property of any company so assessed is located, the number of miles of main and branch lines of the company, including miles of main tracks, spurs, yard and sidetracks, or the number of miles of wire, pipe or pole lines or operational routes, as the case may be, and the assessed values apportioned to the county. The county assessor shall apportion the certified amounts to the municipal corporations and taxing districts of the county by multiplying the value per mile of each main and branch rail line, and of spurs, yard and sidetracks connected therewith, or the value per mile of each wire, pipe or pole line or operational route by the mileage located in each of the municipal corporations and taxing districts, and shall enter the assessments so certified and apportioned in the assessment roll.
(3) The assessed value of any property assessed by the department and apportioned on a basis other than that of rail, wire, pipe or pole line mileage or operational route mileage shall be certified in similar manner to the county assessor and shall be entered in the county assessment roll, with allocation to the municipal corporations and taxing districts in which the property is located.
(4) Taxes shall be levied and collected on properties assessed, certified and apportioned in the same time and manner as taxes on other properties are levied and collected. [Formerly 308.635; 2009 c.128 §12]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.624 - Correction of certified roll.

(1) Following the date that an assessment roll prepared under ORS 308.505 to 308.674 is certified under ORS 308.621, the Director of the Department of Revenue may correct a clerical error, or an error or omission in the certified roll, as prescribed in this section.
(2) For purposes of this section, a clerical error is an error on the roll that arises from an error in the records of the Department of Revenue and that, had it been discovered by the department prior to certification of the roll, would have been corrected as a matter of course, and for which the information necessary to correct the error is contained in the records of the department. Clerical errors include, but are not limited to, arithmetic or copying errors or the omission or misstatement of a property value on the roll.
(3) Except as provided in subsection (4) of this section, the director may correct any other error or omission of any kind, including, but not limited to:
(a) The elimination of the assessment to one person or company of property owned or used by another person or company on the assessment date;
(b) The correction of a value changed on appeal;
(c) The correction of an error in the assessed value of property resulting from an error in the identification of a unit of property;
(d) An error in apportionment of assessments on the roll; and
(e) An error in the ratio of average maximum assessed value to average real market value determined under ORS 308.153.
(4) For purposes of this section, the director may not correct an error in valuation judgment that is an error in the department’s opinion of the value of property.
(5) Corrections may be made under this section to the roll last certified, or to the certified roll for any prior year that does not exceed five years prior to the year for which the last roll was certified under ORS 308.621.
(6) If the director makes a correction under this section that has the effect of increasing the assessment to which the correction relates, except where the correction is made to correct a value changed on appeal, the department shall treat the correction as an addition of omitted property for purposes of giving the notice required under ORS 308.632. [2007 c.616 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.628 - Omitted property subject to assessment.

(1) If the Director of the Department of Revenue determines that any real or personal property that is assessable by the Department of Revenue under ORS 308.505 to 308.674 has not been assessed on the assessment roll for the year in which the roll was last certified or on the roll for any prior year that does not exceed five years prior to the year for which the last roll was certified under ORS 308.621, the department shall give the notice prescribed in ORS 308.632 to the person or company in whose name the omitted property is to be assessed.
(2) Property shall be presumed to be omitted property subject to assessment under ORS 308.505 to 308.674 whenever the department discovers or receives credible information that:
(a) The addition of any building, structure, improvement, machinery, equipment or other asset was not reported in a statement filed under ORS 308.524;
(b) The cost, as of the assessment date, of any building, structure, improvement, machinery, equipment or other asset reported in a return required by the department exceeds the cost stated in the statement filed under ORS 308.524; or
(c) Any item listed in ORS 308.525 or under rules adopted to implement ORS 308.525 was underreported in the statement filed under ORS 308.524.
(3) ORS 308.624 (4) does not apply to the addition of omitted property under subsection (1) of this section. [2007 c.616 §8]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.632 - Notice of intention to add omitted property to assessment roll.

(1) The Department of Revenue shall give notice to the company or person in whose name property is assessed of the department’s intention to add omitted property to the assessment roll under ORS 308.628.
(2) The notice must:
(a) Be in writing;
(b) Be mailed to the last-known address of the person or company;
(c) Describe in general terms the property to be added to the roll; and
(d) State that the person or company shall be given an opportunity, not less than 20 days after the mailing of the notice, to appear before the department and show cause as to why the property should not be added to the roll and assessed to the person or company. [2007 c.616 §9]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.635

[Amended by 1979 c.241 §34; 1981 c.804 §66; 1983 s.s. c.5 §8; 1985 c.613 §10; 1991 c.459 §155; 1997 c.541 §214; renumbered 308.621 in 2007]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.636 - Correction of assessment roll to reflect omitted property; appeal.

(1) If the person or company that is notified under ORS 308.632 does not appear before the Department of Revenue or appears but fails to show cause as to why the assessment should not be made, the Director of the Department of Revenue shall proceed to correct each certified assessment roll from which the property was omitted, but may not correct a roll for a year that exceeds five years prior to the year for which the last roll was certified.
(2) The director shall give notice of the correction to the assessor of each county to which an assessment of omitted property is to be apportioned. Under ORS 311.205 (1)(c), the officer in charge of the assessment and tax roll shall make the appropriate correction to the roll.
(3) A person or company aggrieved by an assessment of omitted property under this section and ORS 308.628 and 308.632 may appeal to the Oregon Tax Court, as prescribed in ORS 305.275 and 305.280. [2007 c.616 §10]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.640 - Assessment and taxation of personal property of small private railcar companies; apportionment to counties.

(1) The Department of Revenue shall determine the assessed value of the personal property of each small private railcar company by multiplying the real market value of the company’s personal property by the average ratio of assessed value to real market value of all property of large private railcar companies.
(2) The department shall determine the tax to be imposed on small private railcar companies as follows:
(a) Taxes to be credited to the county school funds shall be calculated by applying to the assessed value of the property the average school tax rate in the state for the immediately prior tax year, applying to the assessed values of large private railcar companies as determined by the department for the year.
(b) Taxes to be credited to the county general funds shall be calculated by applying to the assessed value thereof the average nonschool tax rate in the state for the immediately prior tax year, applying to the assessed values of large private railcar companies as determined by the department for the year.
(c) The taxes determined under this subsection may not be imposed in an amount that exceeds the limits established in ORS 310.150 for any year.
(3) The department may charge, levy and collect the tax so determined on the personal property of any small private railcar company having a taxable situs in this state. Each tax so charged and levied constitutes a lien as of July 1 of the tax year on all the personal property of the company within this state and shall be payable in the same manner, at the same due dates and with the same rates of discount or interest provided by law in respect to taxes on personal property payable in the several counties. In collecting such taxes, the Department of Revenue may pursue any or all of the rights, remedies or processes provided by law for the collection of delinquent taxes on personal property and, in connection therewith, the department shall have, in any county, the power and authority of the sheriff and tax collector thereof.
(4) Moneys collected by the department under this section shall be apportioned to each county in the proportion that the portion of the assessed value of cars of large private railcar companies that is attributable to the county bears to the total assessed value of cars of large private railcar companies. Moneys so distributed to each county treasurer shall be credited to the county school fund and general fund of the county as directed by the department.
(5) Real property of large private railcar companies and small private railcar companies shall be apportioned to the several counties according to the location of the real property. [Amended by 1955 c.208 §1; 1959 c.109 §3; 1963 c.238 §1; 1969 c.102 §1; 1977 c.884 §9; 1991 c.459 §156; 1997 c.154 §2; 1999 c.223 §4; 2009 c.128 §13]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.645 - Reports by companies of mileage to county assessors.

Upon request by the county assessor, a company assessed by the Department of Revenue under ORS 308.505 to 308.674 shall furnish a report to the county assessor, under oath, showing the length, as of January 1 at 1:00 a.m. of the assessment year, in each city, town, school district, road district, port or other municipal taxing agency or district, or in lieu thereof the length in each tax code area in the county, of main and branch railroad lines, and of main tracks, spurs, yard tracks and sidetracks and also of wire, pipe or pole lines and operational routes. [Amended by 1973 c.402 §12; 1997 c.154 §42; 2009 c.128 §14]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.665 - Railroad car exemption.

(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]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.671 - Elective exemption of certain communication-related property.

(1) A company described in ORS 308.515 (1) that owns, leases or uses property listed in subsection (2) of this section may elect property described in one paragraph of subsection (2) of this section to be exempt from ad valorem property taxation.
(2) The property referred to in subsection (1) of this section consists of:
(a) Licenses granted by the Federal Communications Commission.
(b) If the company is in the business of communication, franchises.
(c) Satellites that are used by the company to provide communication services directly to retail customers or that are being constructed for such use and Federal Communications Commission licenses related to the use of the satellites to provide the communication services.
(3) The value of the property listed in subsection (2) of this section shall be equal to the cost of the property carried in the accounting records of the owner of the property, less the accrued depreciation reserve for the property. [Formerly 307.126]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 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; limitations; exclusivity.

(1) The property of a company described in ORS 308.515 (1) shall be granted an exemption in the amount of the positive value, if any, obtained by subtracting from the real market value of the company’s real property and tangible and intangible personal property included in the unit subject to central assessment, reduced by the amount of any exemption elected under ORS 308.671, an amount equal to the historical or original cost of the company’s real property and tangible personal property included in the unit subject to central assessment, without reduction for any exemption elected under ORS 308.671, multiplied by 130 percent.
(2) If the amount determined under subsection (1) of this section is not positive, the real market value of the company’s real property and tangible and intangible personal property included in the unit subject to central assessment, reduced by the amount of any exemption elected under ORS 308.671, shall be the real market value of the company’s property for the property tax year.
(3) Notwithstanding subsection (1) of this section, an exemption granted under this section may not exceed an amount equal to 95 percent of the real market value of the company’s real property and tangible and intangible personal property included in the unit subject to central assessment.
(4)(a) If the property of a company is granted an exemption under this section for a property tax year, the property is not eligible for any other exemption from ad valorem property taxation for the property tax year.
(b) Notwithstanding paragraph (a) of this subsection:
(A) An exemption granted under ORS 308.671 to property that is granted an exemption under this section shall be allowed in the manner provided under this section and ORS 308.671.
(B) An exemption granted under this section for a property tax year has no effect on the benefits that the property of the company or the company may be granted under ORS chapter 285C or ORS 307.123 for the property tax year. [2015 c.23 §3; 2019 c.164 §3]
Note:
Section 11, chapter 23, Oregon Laws 2015, provides:
Sec. 11.
(1) ORS 308.518 and 308.519 and the amendments to ORS 308.505 and 308.516 by sections 7 and 9, chapter 23, Oregon Laws 2015, apply to property tax years beginning on or after July 1, 2015.
(2) The amendments to ORS 308.671 by section 4, chapter 23, Oregon Laws 2015, apply to property tax years beginning on or after July 1, 2016.
(3) ORS 308.674 applies to property tax years beginning on or after July 1, 2016, and before July 1, 2030. [2015 c.23 §11; 2019 c.164 §4; 2019 c.578 §5; 2023 c.398 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.701 - Definitions for ORS 308.701 to 308.724.

As used in ORS 308.701 to 308.724:
(1) "Government restriction on use" means a restriction that limits the use of multiunit rental housing to qualified income rental housing in order to receive a government incentive, including but not limited to the following government incentives:
(a) A low income housing tax credit under section 42 of the Internal Revenue Code;
(b) Financing derived from exempt facility bonds for qualified residential rental projects under section 142 of the Internal Revenue Code;
(c) A low interest loan under section 235 or 236 of the National Housing Act (12 U.S.C. 1715z or 1715z-1) or under 42 U.S.C. 1485;
(d) A government rent subsidy; and
(e) A government guaranteed loan.
(2) "Multiunit rental housing":
(a) Means residential property consisting of four or more dwelling units; and
(b) Does not include assisted living facilities. [2001 c.605 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.704 - Option of owner to choose special assessment.

An owner of multiunit rental housing that is subject to a government restriction on use may choose, at the discretion of the owner, to have the multiunit rental housing assessed under the special assessment provided in ORS 308.707 or may choose to have the multiunit rental housing assessed under the ordinary methods of assessing property in this state. Multiunit rental housing that is subject to a government restriction on use is not required to be assessed under the special assessment provided in ORS 308.707. [2001 c.605 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.707 - Valuation of multiunit rental property subject to special assessment.

(1) The specially assessed value, maximum assessed value and assessed value of multiunit rental housing shall be determined under this section if:
(a) The property is subject to a government restriction on use; and
(b) The owner of the property has filed an application for special assessment under ORS 308.709 and that application has been approved.
(2) The specially assessed value of property assessed under this section shall be determined in the manner elected by the property owner under ORS 308.712.
(3)(a) For the first tax year for which property is assessed under this section, the maximum assessed value of property subject to special assessment under this section shall equal the product of the specially assessed value of the property under subsection (2) of this section multiplied by the ratio, not greater than 1.00, of the average maximum assessed value to the average real market value of property in the same area and property class as the specially assessed property.
(b) For each tax year after the first tax year in which the property is assessed under this section and prior to any disqualification from special assessment, the maximum assessed value of property assessed under this section shall equal 103 percent of the property’s assessed value from the prior year or 100 percent of the property’s maximum assessed value from the prior year, whichever is greater.
(c) If omitted property is added to the property assessed under this section or a lot line adjustment is made to property assessed under this section, the maximum assessed value of property subject to special assessment under this section shall be determined as prescribed in ORS 308.149 to 308.166, substituting the specially assessed value under subsection (2) of this section for real market value.
(4) The assessed value of property subject to special assessment under this section shall equal the lowest of:
(a) The specially assessed value of the property determined under subsection (2) of this section;
(b) The maximum assessed value of the property determined under subsection (3) of this section; or
(c) The real market value of the property.
(5) For each tax year following the first tax year in which property is subject to special assessment under this section, the owner of the multiunit rental housing must comply with any requirements prescribed by the Department of Revenue by rule for the continued special assessment of the property under this section.
(6) The definitions in ORS 308.149 apply to this section. [2001 c.605 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.709 - Application procedure; due dates; late filing; fee; assessor determination; appeals.

(1) An owner of multiunit rental housing seeking to have the property assessed under ORS 308.707 must file a written application under this section.
(2) Except as provided in subsection (3) of this section, an application, and an election form as described in ORS 308.712, must be filed with the county assessor on or before April 1 preceding the first tax year for which special assessment under ORS 308.707 is sought.
(3) An application and election form may be filed after April 1 and on or before December 31 of the first tax year for which special assessment under ORS 308.707 is sought, if the application and election form are accompanied by a late filing fee equal to the greater of $200 or one-tenth of one percent of the real market value of the property to which the application relates, as of the assessment date for that tax year.
(4) The application must be in the form and contain the information prescribed by the Department of Revenue, including:
(a) The name and address of the property owner;
(b) The address and tax lot or account number of the multiunit rental housing;
(c) A description and documentation of the government restriction on use to which the multiunit rental housing is subject, including but not limited to a deed declaration, restrictive covenant, contractual agreement or other legally binding government restriction on use; and
(d) The anticipated duration of the government restriction on use.
(5) A completed election form under ORS 308.712, and an accompanying income and expense statement (if available), must be submitted simultaneously with an application filed under this section and is considered to be a part of the application. The election shall apply to each tax year for which the property is subject to special assessment under ORS 308.707, unless the owner changes the election as described in ORS 308.712 (2).
(6) The county assessor shall review the application. If the assessor determines that the property consists of multiunit rental housing that is subject to a government restriction on use, the assessor shall approve the application. Approval of the application shall result in the property to which the application relates being qualified to be assessed under ORS 308.707.
(7) The county assessor shall notify the applicant in writing of the assessor’s determination within 120 days following the date the application was filed with the assessor.
(8) An applicant may appeal the determination of the county assessor as provided in ORS 305.275. [2001 c.605 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.714 - Disqualification; notification requirements; penalties; rules; reapplication; new property or new improvements.

(1) An owner of property assessed under ORS 308.707 must notify the county assessor if:
(a) The property is no longer multiunit rental housing that is subject to a government restriction on use;
(b) New property is constructed at the location of the multiunit rental housing, or new improvements are made to the multiunit rental housing;
(c) An event described in ORS 308.146 (3)(b) or (c) occurs with respect to the multiunit rental housing; or
(d) The owner chooses not to have the property assessed under ORS 308.707.
(2) The notification must be made within 60 days following the date on which the circumstance described in subsection (1) of this section occurred.
(3) The notification must be made in writing and must indicate the date on which the circumstance described in subsection (1) of this section occurred.
(4) The Department of Revenue may by rule prescribe penalties to be imposed on a property owner if notification is not made as required by subsections (1) to (3) of this section.
(5)(a) Property shall be disqualified from special assessment under ORS 308.707 as of the tax year immediately following any change, event or choice described in subsection (1)(a), (c) or (d) of this section.
(b) Following disqualification for any change or event described in subsection (1)(a) or (c) of this section, a property owner may apply for special assessment pursuant to ORS 308.709.
(c) Following disqualification for a choice described in subsection (1)(d) of this section, a property owner may reapply only once for special assessment pursuant to ORS 308.709 within the 10-year period following the year in which the property was first qualified for special assessment. An owner may not reapply for special assessment pursuant to ORS 308.709 after the end of that 10-year period.
(6) New property constructed at the location of the multiunit rental housing or new improvements made to the multiunit rental housing may qualify for special assessment under ORS 308.707 only if the property owner files an application under ORS 308.709 in the time and manner prescribed by ORS 308.709. Notwithstanding ORS 308.712, the new property or new improvements, if otherwise qualified for special assessment, must be specially assessed using the method elected by the property owner for the existing multiunit rental housing.
(7) As used in this section, "new property or new improvements" has the meaning given that term in ORS 308.149. [2001 c.605 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.724 - Rules.

The Department of Revenue shall prescribe rules implementing the provisions of ORS 308.712 (1)(a). The department may prescribe any other rules necessary to administer the provisions of ORS 308.701 to 308.724, including rules establishing one or more alternative methods for determining the specially assessed value of multiunit rental housing under ORS 308.712 (1)(c). [2001 c.605 §9]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.805 - Mutual and cooperative electric distribution systems subject to tax on gross earnings.

(1) Every association of persons, wholly mutual or cooperative in character, whether incorporated or unincorporated, the principal business of which is the construction, maintenance and operation of an electric transmission and distribution system for the benefit of the members of such association without intent to produce profit in money and which has no other principal business or purpose shall, in lieu of all other taxes on the transmission and distribution lines, pay a tax on all gross revenue derived from the use or operation of transmission and distribution lines (exclusive of revenues from the leasing of lines to governmental agencies) at the rates prescribed by ORS 308.807. The tax shall not apply to or be in lieu of ad valorem taxation on any property, real or personal, which is not part of the transmission and distribution lines of such association.
(2) The Department of Revenue, pursuant to ORS 308.505 to 308.674, shall assess for ad valorem taxation all the real and personal property of such associations which is not a part of "transmission and distribution lines," as defined in subsection (3) of this section. All other property subject to ad valorem taxation shall be assessed in the manner otherwise provided by law, by the assessor of the county in which such property has a tax situs.
(3) As used in ORS 308.805 to 308.820:
(a) "Transmission and distribution lines" shall include all property that is energized or capable of being energized or intended to be energized, or that supports or is integrated with such property. This includes, but is not limited to, substation equipment, fixtures and framework, poles and the fixtures thereon, conductors, transformers, services, meters, street lighting equipment, easements for rights of way, generating equipment, communication equipment, transmission lines leased to governmental agencies, construction tools, materials and supplies, office furniture and fixtures and office equipment. This shall not include such property as parcels of land, buildings, and merchandise held for resale.
(b) "Wire mile" means a single conductor one mile long installed in a line, but not including service drops. [Amended by 1957 c.637 §1; 1959 c.109 §4; 1969 c.492 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.807 - Amount of tax.

For payments due July 1, 1992, and each July 1 thereafter, the amount of the tax imposed by ORS 308.805 shall be the lesser of:
(1) Four percent of all gross revenue derived from the use or operation of transmission and distribution lines (exclusive of revenues from the leasing of lines to governmental agencies) minus the cost of power to the association, or;
(2) The sum of:
(a) An amount obtained by multiplying the real market value of the transmission and distribution lines for the current fiscal year by the maximum school tax rate allowable under ORS 310.150, plus;
(b) An amount obtained by multiplying the real market value of the transmission and distribution lines for the current fiscal year by $10 per $1,000 of real market value, plus;
(c) An amount obtained by multiplying the real market value of the transmission and distribution lines by the tax rate of the county for exempt bonded indebtedness as defined in ORS 310.140. [1969 c.492 §3; 1983 c.782 §1; 1985 c.213 §1; 1991 c.459 §169]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.810 - Association to file statement; payment of tax.

(1) Every association referred to in ORS 308.805 shall make and file with the Department of Revenue, on or before March 1 of each year, in such form and on such blanks as the department may prescribe and provide, the statement required under ORS 308.524 and 308.525, and shall include therein the amount of all its gross revenue subject to the tax levied by ORS 308.805 for the calendar year preceding the making of such statement. The association shall compute and forward on or before July 1 of each year the lesser of the tax calculated under ORS 308.807 (1) on such gross revenue or the tax calculated under ORS 308.807 (2) on the real market value of the transmission and distribution lines used or operated by the association.
(2) The department shall notify the association of the real market value of the transmission and distribution lines used or operated by the association on or before the date fixed for notices of assessment to be issued under ORS 308.582 or 308.595. [Amended by 1957 c.637 §2; 1969 c.492 §4; 1983 c.782 §1; 1991 c.459 §170; 2007 c.227 §2; 2007 c.616 §16]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.815 - Examination of return by department; distribution of tax.

(1) The Department of Revenue shall examine and determine as to the correctness of the return and taxes on the association’s gross revenue forwarded pursuant to ORS 308.810 and if found correct shall thereupon remit the tax so received to the treasurers of the counties in which the association has electric transmission and distribution lines in proportion to the number of wire miles in each of such counties.
(2) If the taxes so received by the treasurers of the respective counties are measured by gross revenue they shall be credited as follows:
(a) For payments due July 1, 1992:
(A) 60 percent to the county school fund.
(B) 40 percent to the general fund of the county.
(b) For payments due July 1, 1993:
(A) 55.6 percent to the county school fund.
(B) 44.4 percent to the general fund of the county.
(c) For payments due July 1, 1994:
(A) 50 percent to the county school fund.
(B) 50 percent to the general fund of the county.
(d) For payments due July 1, 1995:
(A) 42.9 percent to the county school fund.
(B) 57.1 percent to the general fund of the county.
(e) For payments due July 1, 1996, and thereafter:
(A) 33.3 percent to the county school fund.
(B) 66.7 percent to the general fund of the county.
(3) If the amount of the taxes was determined under ORS 308.807 (2) they shall be deposited in the unsegregated tax collections account and distributed according to the percentage distribution schedule in ORS 311.390.
(4) If the return or taxes are found to be incorrect, the department shall notify the association of the error, and refund any overpayment or demand payment of any deficiency. [Amended by 1963 c.238 §3; 1969 c.492 §5; 1991 c.459 §171; 2001 c.114 §19]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.820 - Tax as a lien; delinquency date; action to collect.

(1) All taxes levied under ORS 308.805 shall be a debt due and owing from the association and shall be a lien on all the property, real and personal, of the association from March 1 of each year. The taxes shall be delinquent if not paid within 30 days of the due date thereof. Interest shall be charged on the delinquent taxes in the manner prescribed in ORS 305.220.
(2) The Department of Revenue shall enforce collection of the taxes levied under ORS 308.805 and immediately after the delinquency date thereof shall institute an action for the collection of such taxes, together with interest, costs and other lawful charges thereon. The department shall have the benefit of all laws of this state pertaining to provisional remedies against the properties, either real or personal, of such associations, without the necessity of filing either an affidavit or undertaking, as otherwise provided by law. [Amended by 1957 c.637 §3; 1981 c.623 §6; 1999 c.223 §9; 2009 c.128 §15]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.865 - Notice and payment of taxes before movement of mobile modular unit.

(1) A person may not move a mobile modular unit to a new situs within the same county or outside the county until the person has:
(a) Given notice of the move to the county tax collector; and
(b) Paid all property taxes and special assessments for the current tax year and all outstanding delinquent property taxes and special assessments for all past tax years.
(2) Upon receiving notice of a move, the county tax collector shall send copies of the notice to the county assessor and the Department of Transportation.
(3) In computing taxes and special assessments on a mobile modular unit that will become due, the following apply:
(a) If the assessor can compute the exact amount of taxes, special assessments, fees and charges, the assessor is authorized to levy and the tax collector is authorized to collect such amount.
(b) If the assessor is unable to compute such amount at such time, the owner shall either pay an amount computed using the value then on the assessment roll for the mobile modular unit or that value which next would be used on an assessment roll and the assessor’s best estimate of taxes, special assessments, fees and other charges.
(c) ORS 311.370 applies to all taxes collected under this subsection. [1969 c.605 §14; 1971 c.529 §31; 1973 c.91 §5; 1977 c.884 §10; 1979 c.350 §10; 1983 c.311 §1; 1985 c.16 §455; 1985 c.416 §§1,1a; 1991 c.459 §172; 1993 c.551 §3; 1993 c.696 §12; 1997 c.541 §§221,221a; 1999 c.359 §8; 2003 c.655 §65]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.866 - Definition of "mobile modular unit"; statement of value; receipt.

(1) As used in ORS 308.865 and this section, "mobile modular unit" means a prefabricated structure that is more than eight and one-half feet wide, is used for commercial or business purposes and is capable of being moved on the highway.
(2) The owner as of January 1 of each year of a mobile modular unit that is taxed as personal property shall submit no later than the following March 1 a statement of the value of the unit and of its location. The owner shall submit the statement to the county assessor of the county in which the unit is located on January 1 of the year for which the statement is submitted. An owner who fails to provide the statement is subject to the late filing penalty as provided in ORS 308.295. The Department of Revenue shall prescribe the form of statement.
(3) When taxes on a mobile modular unit have been paid in accordance with the provisions of ORS 308.865, the tax collector shall issue the owner of the unit a receipt indicating that the taxes have been paid.
(4) Notwithstanding any other provision of law, the county tax collector shall accept a cashier’s check or money order in payment of taxes on a mobile modular unit. [1993 c.551 §§1,2; 1995 c.256 §4; 1997 c.541 §223; 2003 c.655 §66]
Note:
See note under 308.865.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.875 - Manufactured structures classified as real or personal property; effect of classification on other transactions.

(1) If a manufactured structure and the land upon which the manufactured structure is situated are owned by the same person, the assessor shall assess the manufactured structure as real property.
(2) If a manufactured structure is owned separately and apart from the land upon which it is located, the assessor shall assess and tax the manufactured structure as personal property.
(3) A change in the property classification of a manufactured structure for ad valorem tax purposes does not change the property classification of the structure with respect to any transactions between the owner and security interest holders or other persons. [1969 c.605 §16; 1971 c.529 §12; 1973 c.91 §6; 1983 c.748 §4; 1985 c.16 §456; 1993 c.696 §13; 2003 c.655 §67; 2022 c.96 §2]
Note:
See note under 308.865.