Section 308.519 – Local assessment of data center property.
(1) The following real and tangible personal property used or held for future use by a company described in subsection (2) of this section shall be locally assessed: (a) Property constituting a data center or used in connection with the operation of data center property; (b) Property used on the data center property to generate […]
Section 308.520
[Amended by 1957 c.711 §6; 1977 c.884 §8; 1995 c.256 §2; 1999 c.223 §2; renumbered 308.524 in 2019]
Section 308.521 – Property of cooperative providing steam or hot water heat by combustion of biomass exempt.
(1) This section applies to a cooperative corporation organized under ORS chapter 62 that is a company described in ORS 308.515 (1), if more than 50 percent of the interest in the cooperative is owned by entities whose property is exempt from ad valorem property taxation under ORS 307.090. (2) Property that is owned or […]
Section 308.524 – Companies to file statements.
(1) Each company shall make and file with the Department of Revenue, on or before February 1 of each year, in such form as the department may provide, a statement, under oath, made by the president, secretary, treasurer, superintendent or chief officer of the company, covering a period of at least one year, as may […]
Section 308.525 – Contents of statement.
Each statement required by ORS 308.524 shall contain the following facts about the company: (1) The name of the company, the nature of the business conducted by the company and the state or country under whose laws the company is organized. (2) The location of the company’s principal office. (3) The name and address of […]
Section 308.530 – Company not relieved from making other reports.
The statements provided for in ORS 308.505 to 308.674 shall not relieve the company from making any other report or statement required by law to be made to any other commission, board or officer. [Amended by 1997 c.154 §35]
Section 308.535 – Extension of time for making reports or statements; proceeding in case of failure or refusal to furnish statement or information.
The Department of Revenue, for good cause, may allow a reasonable extension of time for filing any report or statement required in ORS 308.505 to 308.674. If a company fails to make any statement or furnish any information required by ORS 308.505 to 308.674, the department shall inform itself as best it may as to […]
Section 308.540 – Department to prepare assessment roll; date as of which value assessed; when roll final.
For each year, the Department of Revenue shall prepare an assessment roll, in which shall be assessed, as of January 1 at 1:00 a.m. of the year, the assessed value of the property of persons and companies subject to taxation under ORS 308.505 to 308.674. The assessment roll shall not be final until reviewed as […]
Section 308.545 – Mode of valuing property.
For the purpose of arriving at the amount and character and assessed value of the property belonging to a company, the Department of Revenue personally may inspect the property, and may take into consideration the statements filed under ORS 308.505 to 308.674, the reports, statements or returns of the company filed in the office of […]
Section 308.550 – Valuing property of company operating both within and without state.
(1) When a company owns, leases, operates over or uses rail, wire, pipe or pole lines, operational routes or property within and without this state, if the department values the entire property within and without this state as a unit, it may ascertain the property subject to taxation in Oregon by the proportion which the […]