Section 308.615 – Keeping roll as public record.
When the review of the assessment roll is complete, the Department of Revenue shall keep the roll as a public record. [Amended by 2009 c.128 §11]
Section 308.555 – Unit valuation of property.
The Department of Revenue, for the purpose of arriving at the assessed value of the property assessable by it, may value the entire property, both within and without the State of Oregon, as a unit. If it values the entire property as a unit, either within or without the State of Oregon, or both, the […]
Section 308.621 – When assessment complete; certifying to assessors; apportioning by assessor; levy and collection of taxes.
(1) When the Director of the Department of Revenue completes review of the assessment roll, the assessments therein shall be considered complete. (2) Except as otherwise provided in ORS 308.640, upon completion of the roll the Department of Revenue shall certify to the assessor of each county in which the property of any company so […]
Section 308.558 – Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers.
(1) Aircraft shall be subject to assessment, taxation and exemption, as provided in this section. (2) Any aircraft used or held for use by an air transportation company that is operating pursuant to a certificate of convenience and necessity issued by an agency of the federal government shall be assessed and taxed under ORS 308.505 […]
Section 308.624 – Correction of certified roll.
(1) Following the date that an assessment roll prepared under ORS 308.505 to 308.674 is certified under ORS 308.621, the Director of the Department of Revenue may correct a clerical error, or an error or omission in the certified roll, as prescribed in this section. (2) For purposes of this section, a clerical error is […]
Section 308.560 – Assessment roll; description of property; effect of mistake.
(1) The assessment roll for the companies assessed under ORS 308.505 to 308.674 shall be prepared in a manner prescribed by the Department of Revenue. (2) The assessment roll prepared by the department under this section must include all of the following: (a) The name of each company assessed under ORS 308.505 to 308.674. (b) […]
Section 308.628 – Omitted property subject to assessment.
(1) If the Director of the Department of Revenue determines that any real or personal property that is assessable by the Department of Revenue under ORS 308.505 to 308.674 has not been assessed on the assessment roll for the year in which the roll was last certified or on the roll for any prior year […]
Section 308.565 – Apportionment of assessment among counties.
(1) For the purpose of determining the amount of the assessment of any centrally assessed company that is to be apportioned to those counties in this state in which the rail lines of the company are located, the Department of Revenue shall multiply the values per mile, as ascertained pursuant to ORS 308.570, of main […]
Section 308.632 – Notice of intention to add omitted property to assessment roll.
(1) The Department of Revenue shall give notice to the company or person in whose name property is assessed of the department’s intention to add omitted property to the assessment roll under ORS 308.628. (2) The notice must: (a) Be in writing; (b) Be mailed to the last-known address of the person or company; (c) […]
Section 308.517 – To whom property assessed; certain property not to be assessed.
(1) Except as provided in subsections (2) and (3) of this section, the Department of Revenue shall assess to the property user all property owned, leased, rented, chartered or otherwise held for or used by it in performing a business, service or sale of a commodity enumerated in ORS 308.515. (2) Where any property owned, […]