Opinion ID: 836010
Heading Depth: 3
Heading Rank: 4

Heading: ORS Chapter 308

Text: Finally, taxpayer contends that tax statutes in effect when the voters adopted Measure 50, particularly those in ORS chapter 308, provide relevant context and support taxpayer's interpretation of the phrase each unit of property in this state. Specifically, taxpayer argues that, under ORS 308.215, land and improvements have been treated as separate parts of property for assessment purposes. See ORS 308.215(1)(e), (f) (1995) (providing that, for each parcel of real property, assessor shall set down in assessment roll assessed value of land and assessed value of improvements). For decades, those separate assessed values have appeared on the tax bills that taxpayers receive. Accordingly, taxpayer concludes, when they adopted Measure 50, the voters were aware that the tax rolls include separate entries for the values of land and improvements. Moreover, the voters also were aware that taxpayers may appeal the real market values of land and improvements separately. See Nepom v. Dept. of Rev., 272 Or. 249, 256, 536 P.2d 496 (1975) (holding taxpayer entitled to challenge value of improvements only without putting value of land at issue). [3] It follows, taxpayer argues, that the voters intended the phrase unit of property to refer to land and improvements separately. Taxing authorities respond that the connection between the statutory form in which the assessment roll must be prepared and Measure 50, which limits taxes on real estate, is too remote to provide meaningful insight into the voters' intent in adopting Measure 50. We agree with taxing authorities. Taxpayer reads too much into the requirement in ORS 308.215(1) (1995) that the tax rolls include separate values for land and improvements. Nothing in ORS chapter 308 referred to land and improvements as units. [4] Moreover, the statutes governing the form of the assessment rolls also required the assessor to include on the assessment role [t]he total assessed value and real market value of each parcel of real property assessed. ORS 308.215(1)(i) (1995). We believe that, to the extent that the voters considered those statutes, it is just as likely that they intended the phrase each unit of property in this state to refer to the total assessed value for each parcel of real property assessed, ORS 308.215(1)(i) (1995), as it is that they intended that phrase to refer to individual assessed values, ORS 308.215(1)(e), (f) (1995). Our review of the relevant context of Article XI, section 11(1)(a), suggests that the voters most likely intended the phrase each unit of property in this state to refer to all the property in a property tax account rather than to land and improvements separately. We turn to a consideration of the history surrounding the enactment of Measure 50.