Section 308.650 – Companies to maintain principal office and agent within state.
Every company specified in ORS 308.515, doing business as such within this state, shall establish and maintain at some fixed point within the state a principal office and shall maintain thereat a secretary or managing agent.
Section 308.655 – Rules and regulations.
The Department of Revenue may prescribe directions, rules and regulations to be followed in answering any requirement of ORS 308.505 to 308.674. [Amended by 1997 c.154 §43]
Section 308.665 – Railroad car exemption.
(1) During the period of time described in subsection (3) of this section, railroad cars owned by private car companies undergoing major work including remodeling, renovation, conversion or repairs shall be exempt from taxation. (2) For purposes of this section, the term “major work” shall include all remodeling, renovation, conversion, reconversion or repairs to a […]
Section 308.671 – Elective exemption of certain communication-related property.
(1) A company described in ORS 308.515 (1) that owns, leases or uses property listed in subsection (2) of this section may elect property described in one paragraph of subsection (2) of this section to be exempt from ad valorem property taxation. (2) The property referred to in subsection (1) of this section consists of: […]
Section 308.674 – Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property; limitations; exclusivity.
(1) The property of a company described in ORS 308.515 (1) shall be granted an exemption in the amount of the positive value, if any, obtained by subtracting from the real market value of the company’s real property and tangible and intangible personal property included in the unit subject to central assessment, reduced by the […]
Section 308.635
[Amended by 1979 c.241 §34; 1981 c.804 §66; 1983 s.s. c.5 §8; 1985 c.613 §10; 1991 c.459 §155; 1997 c.541 §214; renumbered 308.621 in 2007]
Section 308.636 – Correction of assessment roll to reflect omitted property; appeal.
(1) If the person or company that is notified under ORS 308.632 does not appear before the Department of Revenue or appears but fails to show cause as to why the assessment should not be made, the Director of the Department of Revenue shall proceed to correct each certified assessment roll from which the property […]
Section 308.640 – Assessment and taxation of personal property of small private railcar companies; apportionment to counties.
(1) The Department of Revenue shall determine the assessed value of the personal property of each small private railcar company by multiplying the real market value of the company’s personal property by the average ratio of assessed value to real market value of all property of large private railcar companies. (2) The department shall determine […]
Section 308.645 – Reports by companies of mileage to county assessors.
Upon request by the county assessor, a company assessed by the Department of Revenue under ORS 308.505 to 308.674 shall furnish a report to the county assessor, under oath, showing the length, as of January 1 at 1:00 a.m. of the assessment year, in each city, town, school district, road district, port or other municipal […]
Section 308.584 – Request for conference to modify tentative assessment; appeal.
(1) A person or company receiving a notice of tentative assessment under ORS 308.582 may make a request for a conference on the reduction in valuation or modification of the apportionment of a tentative assessment set forth in the notice. (2) The request shall be made to the Director of the Department of Revenue on […]