Registration fees in lieu of certain other taxes and licenses
- exemptions
Source:
Section 803.585 — Registration fees in lieu of certain other taxes and licenses; exemptions, https://www.oregonlegislature.gov/bills_laws/ors/ors803.html.
Notes of Decisions
Under former similar statute
Director did not abuse discretion in denying relief under hardship provision of ORS 307.475 to automobile dealer who failed to timely file its application for cancellation of assessment of unlicensed motor vehicles. Jim Fisher Motors, Inc. v. Dept. of Rev., 7 OTR 90 (1977)
Vehicle registered and licensed as “self-propelled mobile crane” was entitled to exemption from ad valorem taxation under this section and [former] ORS 481.272 (4) and was not taxable as “fixed load vehicle” though used as a log loader. Paullus v. Dept. of Rev., 7 OTR 181 (1977)
Under this section, “self-loader,” bolted to and made part of truck used primarily for transporting logs over public highways, was exempt from personal property taxation. Bylund v. Dept. of Rev., 7 OTR 502 (1978)
Concrete pump/boom trucks were exempt from ad valorem tax pursuant to this section because they were self-propelled mobile cranes, excluded from definition of fixed load vehicles by [former] ORS 481.272. Moravek’s Concrete v. Dept. of Revenue, 285 Or 495, 591 P2d 1379 (1979)
Attorney General Opinions
Under former similar statute
Concrete pump trucks subject to ad valorem taxation, (1976) Vol 38, p 87; Reasonable attempt by Motor Vehicles Division to collect delinquent registration fees for camper or travel trailer, (1979) Vol 39, p 462
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