Or. Rev. Stat. § 308.005
“Assessor” includes deputy
As used in the revenue and tax laws of this state, “assessor” includes the deputy of the assessor.
Oregon Revised Statutes Chapter 308 — Assessment of Property for Taxation
Oregon · statute · Or. Rev. Stat. ch. 308 · 143 active provisions
Provisions
Or. Rev. Stat. § 308.007
Definitions
(1) As used in the statute laws of this state, unless the context or a specially applicable definition requires otherwise, for purposes of property taxation: (a) “Assessment date” means the day of the assessment year on which property is to be assessed under ORS 308.210 or 308.250. (b) “Assessment year” means calendar…
Or. Rev. Stat. § 308.010
Registered appraiser requirements; revocation; continuing education; rules
(1) A registered appraiser is an individual who is currently registered by the Department of Revenue as having successfully passed an examination for Property Appraiser prepared, conducted and graded by the department. The examination must be approved by a standing five-member committee of the Oregon State Association…
Or. Rev. Stat. § 308.015
Alternate qualifications for registered appraisers
(1) Any person who lacks the education and experience requirements for becoming a registered appraiser may become a registered appraiser if the person: (a) Fulfills the requirements of a training course set by the Department of Revenue, which training course shall not exceed two years in duration; and (b) After complet…
Or. Rev. Stat. § 308.030
Penalty for failure to file certain statements within time limits; notice; waiver or reduction of penalty; rules
(1) Each person, company, corporation or association required by ORS 308.505 to 308.674 or 308.805 to 308.820 to file a statement with the Department of Revenue, who or which has not filed a statement within the time fixed for filing a statement or as extended, is delinquent. (2) A delinquent taxpayer is subject to a p…
Or. Rev. Stat. § 308.050
Assessor’s annual report on property appraisal program
To aid the county court or board of county commissioners and the Department of Revenue in ascertaining whether a county assessor is maintaining a county’s appraisal program, the county assessor must present, with the annual ratio study required by ORS 309.200, a written report as to the current status of the overall pr…
Or. Rev. Stat. § 308.055
Special assessor appointed if assessor fails to act
If the assessor fails to commence or continuously and vigorously prosecute the making of the assessment in the manner provided by law, the county court or board of county commissioners may summarily appoint a special assessor. The special assessor shall qualify in the same manner as the assessor. The special assessor s…
Or. Rev. Stat. § 308.057
Continuing education of county assessors required; effect of failure to comply; appointment of special assessor
(1) A county assessor must participate in the continuing education described under ORS 308.010 and in addition participate in continuing education that includes management and assessment procedures. Proof of completion must be filed with the Department of Revenue on or before December 31 of the year in which the contin…
Or. Rev. Stat. § 308.059
Qualifications of managerial employees of assessor
Any person who is employed in the office of the county assessor in a management position must meet the qualifications as described by rule of the Department of Revenue.
Or. Rev. Stat. § 308.062
Action by department when appraisals not being conducted as provided by law; reimbursement of department costs
(1) If the Department of Revenue determines that appraisals in any county are not being made as provided by law, to meet the requirements of real market value and under a program that ensures compliance with ORS 308.234, or if the department determines that the county is not in compliance with a conference agreement or…
Or. Rev. Stat. § 308.065
Administering of oaths by assessors and deputies
The county assessor and deputies may administer any oath authorized by law to be taken or made relating to the assessment and taxation of property, to the same extent as any other officers are authorized to administer oaths.
Or. Rev. Stat. § 308.105
Personal property
(1) Except as otherwise specifically provided, all personal property shall be assessed for taxation each year at its situs as of the day and hour of assessment prescribed by law. (2) Personal property may be assessed in the name of the owner or of any person having possession or control thereof. Where two or more perso…
Or. Rev. Stat. § 308.115
Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax; exception for actively mined interests; separately owned improvements separately assessed
(1) Whenever any mineral, coal, oil, gas or other severable interest in or part of real property is owned separately and apart from the rights and interests owned in the surface ground of the real property, such minerals, coal, oil, gas or other interest or parts shall not be assessed and taxed. (2) Notwithstanding sub…
Or. Rev. Stat. § 308.120
Partnership property; liability of either partner for whole tax
Partners in mercantile or other business may be jointly taxed in their partnership name, or severally taxed for their individual shares for all personal property employed in such business. If they are jointly taxed, either or any of such partners shall be liable for the whole tax.
Or. Rev. Stat. § 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…
Or. Rev. Stat. § 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 ta…
Or. Rev. Stat. § 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…
Or. Rev. Stat. § 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 asses…
Or. Rev. Stat. § 308.146
Determination of maximum assessed value and assessed value; reduction in maximum assessed value following property destruction; effect of conservation or highway scenic preservation easement
(1) The maximum assessed value of property equals 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. (2) Except as provided in subsections (3) and (4) of this section, the assessed value of property to which…
Or. Rev. Stat. § 308.149
Definitions for ORS 308.149 to 308.166
As used in ORS 308.149 to 308.166: (1) “Area” means: (a) The county in which property, the maximum assessed value of which is being adjusted, is located, including the area of any city located within the county that has adopted an ordinance or resolution pursuant to ORS 308.151; (b) The city in which property, the maxi…
Or. Rev. Stat. § 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 adopt…
Or. Rev. Stat. § 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…
Or. Rev. Stat. § 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 assess…
Or. Rev. Stat. § 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 dete…
Or. Rev. Stat. § 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…
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