Oregon Department of Revenue

Rule Rule 150-307-0090
Request For Computation of In Lieu Tax Payment


The request for computation of payment in lieu of tax is an annual request.


To receive the in lieu tax computation in any year the taxpayer must:


Have a possessory interest in the property;


File a request using the Department of Revenue prescribed form;


File the request form with the assessor in the county where the property is located;


File the request form in the time prescribed by law;


Provide a true copy of the lease or agreement that establishes the possessory interest; and


Provide any other information the assessor deems necessary to complete the computation.

Last accessed
Jun. 8, 2021