Assessment of Property for Taxation

ORS 308.516
Certain exceptions to ORS 308.515

(1)

A company is not a company described in ORS 308.515 (Department to make annual assessment of designated utilities and companies) (1) to the extent that the company furnishes undiluted liquefied or industrial gas in bottles, tanks or similar containers.

(2)

A company is not a company described in ORS 308.515 (Department to make annual assessment of designated utilities and companies) (1) if:

(a)

The company generates electricity primarily for the company’s own use and makes no more than incidental sales of the company’s surplus electricity to other persons; or

(b)

(A) The company’s generating facility is primarily fueled by wood waste or other biomass fuel;

(B)

The generating facility has a maximum capacity of 20 megawatts; and

(C)

The company, if selling the generated electricity, does so only directly to an electric utility, as defined in ORS 758.505 (Definitions for ORS 758.505 to 758.555), for the electric utility’s distribution to utility customers.

(3)

(a) A company that is in the business of communication and is the owner or lessee of a data center is not a company described in ORS 308.515 (Department to make annual assessment of designated utilities and companies) (1) if the historical or original cost of all real and tangible personal property, other than data centers, that is owned or leased by the company in Oregon, is in service and is used by the company in the business of communication, is less than or equal to 10 percent of the historical or original cost of the real and tangible personal property of all data centers owned, leased or used by the company in Oregon and all additions to the data center property.

(b)

For purposes of this subsection, property other than data centers used in the business of communication does not include property to the extent the property constitutes:

(A)

An office;

(B)

A warehouse;

(C)

A manufacturing plant;

(D)

A retail outlet;

(E)

Property used in connection with a data center to generate electricity; or

(F)

Electricity generated by property described in subparagraph (E) of this paragraph.

(4)

For purposes of ORS 308.515 (Department to make annual assessment of designated utilities and companies) (1), a company is not a company in the business of communication solely because the company manufactures or holds out for sale property used by any person in communication. [2012 c.103 §3; 2015 c.23 §7]
§§ 308.505 to 308.665

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)

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)

Source

Last accessed
Jun. 26, 2021

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