Property subject to assessment generally
Source:
Section 307.030 — Property subject to assessment generally, https://www.oregonlegislature.gov/bills_laws/ors/ors307.html.
Notes of Decisions
Legislative intent is that title insurance companies’ “title plants” (certain records and information concerning real property titles) are not taxable as “tangible personal property” under this section. Pioneer Nat. Title Ins. Co. v. Dept. of Rev., 7 OTR 453 (1978)
Assessment in equal and ratable proportion occurs when similar properties are subject to same classification and methodology notwithstanding differences in valuation. Chart Development Corp. v. Dept. of Revenue, 16 OTR 9 (2001)
For purposes of Railroad Revitalization and Regulatory Reform Act of 1976, tax on railroad’s intangible personal property is discriminatory tax, not generally applicable tax from which all but centrally assessed taxpayers are exempt. BNSF Railway Company v. Oregon Department of Revenue, 965 F3d 681 (9th Cir. 2020)
Tax on intangible personal property of small group of centrally assessed taxpayers, including railroads, unlawfully discriminates against railroad in violation of Railroad Revitalization and Regulatory Reform Act of 1976. BNSF Railway Company v. Oregon Department of Revenue, 965 F3d 681 (9th Cir. 2020)
Attorney General Opinions
Exclusion of value of business license from real property for purposes of property taxation, (1978) Vol 38, p 1759
Up to date