Assessment of Property for Taxation
Definitions for ORS 308.505 to 308.674
Notes of Decisions
Definitions for "person" and "corporation" include municipal corporations. P.U.D. No. 1 of Snohomish County v. Dept. of Revenue, 17 OTR 290 (2004)
To be user of property taxpayer must have some degree of control, but not necessarily absolute control, over property at issue. Pacificorp Power Marketing v. Dept. of Revenue, 340 Or 204, 131 P3d 725 (2006)
"Data transmission services" as used in this section means services that provide means of any sort to send data regardless of origin between computers or computer-like devices in coded electronic form. Comcast Corporation v. Dept. of Revenue, 356 Or 282, 337 P3d 768 (2014)
Internet services and cable television services that facilitate transmission of electronically coded information between computers or computer-like devices are "data transmission services" as used in this section. Comcast Corporation v. Dept. of Revenue, 356 Or 282, 337 P3d 768 (2014)
Law Review Citations
26 WLR 711, 734 (1990)
Notes of Decisions
The water system in a planned unit development was properly assessed by the Department of Revenue as having value for which taxes should have been assessed. Brooks Resources v. Dept. of Rev., 276 Or 1177, 538 P2d 312 (1976)
In valuing a railroad, the weight to be given each approach customarily used (cost, stock and debt, and income) and the variation among appraisers in the minutiae of their methods, if in dispute, are left to the court to consider. Burlington Northern v. Dept. of Rev., 8 OTR 19 (1979), as modified by 291 Or 729, 635 P2d 347 (1981)
Land infested with tansy ragwort and therefore not used to obtain a profit was properly disqualified for special assessment at true cash value for farm use. Shepherd v. Dept. of Rev., 8 OTR 122 (1979)
While it is allowable to use only one approach in valuing property, whether in any given assessment one approach should be used exclusive of the others or is preferable to another or to combination of approaches is question of fact to be determined by the court. Pacific Power and Light Co. v. Dept. of Rev., 286 Or 529, 596 P2d 912 (1979)
Central assessment statutes create exception to public property tax exemption outlined in ORS 307.090. Pacificorp Power Marketing v. Dept. of Revenue, 340 Or 204, 131 P3d 725 (2006)
Law Review Citations
26 WLR 714 (1990)
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)