Assessment of Property for Taxation

ORS 308.007


As used in the statute laws of this state, unless the context or a specially applicable definition requires otherwise, for purposes of property taxation:


“Assessment date” means the day of the assessment year on which property is to be assessed under ORS 308.210 (Assessing property) or 308.250 (Valuation and assessment of personal property).


“Assessment year” means calendar year.


“Tax year” or “fiscal year” means a period of 12 months beginning on July 1.


“Year” means the assessment year.


For purposes of property taxation, unless the context requires otherwise, the assessment year beginning January 1 corresponds to the tax year beginning July 1 of the same calendar year. [1977 c.461 §1; 1991 c.459 §82; 1997 c.541 §146; 1999 c.1078 §66; 2005 c.94 §42]
Note: The definition of “manufactured structure” provided in 307.021 (Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311) applies to ORS chapter 308.
Chapter 308

Notes of Decisions

Programs administered by Department of Revenue that allow preferential assessment for farm and forestland are not "programs affecting land use" and are not subject to requirement of statewide goal and local comprehensive plan compliance under ORS 197.180. Springer v. LCDC, 111 Or App 262, 826 P2d 54 (1992), Sup Ct review denied

Atty. Gen. Opinions

Application of Article XI, section 11b of Oregon Constitution to this chapter, (1990) Vol 46, p 388

Law Review Citations

5 EL 516 (1975)


Last accessed
Jun. 26, 2021