Assessment of Property for Taxation
Valuation and assessment of personal property
- property not subject to taxation in certain cases
- annual notice authorized
- form attesting no change in property
- indexing
Notes of Decisions
Even if there were precedent for allowing doctrine of equitable estoppel to be invoked against governmental unit on basis of oral communication over telephone by unknown person allegedly associated with governmental body, one cannot obtain through estoppel tax exemption not provided by statute. Proud Truck Sales, Inc. v. Dept. of Rev., 4 OTR 566 (1971)
Requirement of "sufficient documentary proof" for exemption under this section was not met where dealer mailed mere list of names and addresses of persons to whom he had sold mobile homes prior to May 1st without attachment to list of copies of contracts of sale, bills of sale or other forms of proof. Byer v. Dept. of Rev., 7 OTR 172 (1977)
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)