Section 308.807 – Amount of tax.
For payments due July 1, 1992, and each July 1 thereafter, the amount of the tax imposed by ORS 308.805 shall be the lesser of: (1) Four percent of all gross revenue derived from the use or operation of transmission and distribution lines (exclusive of revenues from the leasing of lines to governmental agencies) minus […]
Section 308.810 – Association to file statement; payment of tax.
(1) Every association referred to in ORS 308.805 shall make and file with the Department of Revenue, on or before March 1 of each year, in such form and on such blanks as the department may prescribe and provide, the statement required under ORS 308.524 and 308.525, and shall include therein the amount of all […]
Section 308.815 – Examination of return by department; distribution of tax.
(1) The Department of Revenue shall examine and determine as to the correctness of the return and taxes on the association’s gross revenue forwarded pursuant to ORS 308.810 and if found correct shall thereupon remit the tax so received to the treasurers of the counties in which the association has electric transmission and distribution lines […]
Section 308.820 – Tax as a lien; delinquency date; action to collect.
(1) All taxes levied under ORS 308.805 shall be a debt due and owing from the association and shall be a lien on all the property, real and personal, of the association from March 1 of each year. The taxes shall be delinquent if not paid within 30 days of the due date thereof. Interest […]
Section 308.865 – Notice and payment of taxes before movement of mobile modular unit.
(1) A person may not move a mobile modular unit to a new situs within the same county or outside the county until the person has: (a) Given notice of the move to the county tax collector; and (b) Paid all property taxes and special assessments for the current tax year and all outstanding delinquent […]
Section 308.866 – Definition of “mobile modular unit”; statement of value; receipt.
(1) As used in ORS 308.865 and this section, “mobile modular unit” means a prefabricated structure that is more than eight and one-half feet wide, is used for commercial or business purposes and is capable of being moved on the highway. (2) The owner as of January 1 of each year of a mobile modular […]
Section 308.875 – Manufactured structures classified as real or personal property; effect of classification on other transactions.
If the manufactured structure and the land upon which the manufactured structure is situated are owned by the same person, the assessor shall assess the manufactured structure as real property. If the manufactured structure is owned separately and apart from the land upon which it is located, the assessor shall assess and tax the manufactured […]
Section 308.880 – Travel or special use trailer eligible for ad valorem taxation upon application of owner.
(1) The owner of any travel trailer described in ORS 801.565 that is being used either as a permanent home or for other than recreational purposes may apply to the assessor in the county in which it has situs to have the travel trailer assessed for ad valorem taxation. If the assessor determines that the […]
Section 308.885 – Determination of real market value of manufactured structure without physical appraisal.
Each year that a physical appraisal is not made of a manufactured structure, the assessor shall consider the value of the manufactured structure, and shall apply uniform depreciation or trending factors, if necessary to arrive at the real market value of manufactured structures of a like class. [1971 c.529 §15; 1991 c.459 §173]
Section 308.990 – Penalties.
(1) Violation of ORS 308.320 (3) or of ORS 308.330 is a Class A misdemeanor. The judgment of conviction of any assessor for such a violation shall of itself work a forfeiture of the office of the assessor. (2) Any taxpayer or managing officer thereof who fails to furnish, after written demand so to do […]