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Home > 2011 ORS > Vol. 8 > Chapter 308 > Assessment Of Designated Utilities And Companies By Department Of Revenue
 
  • 308.505
    Defini­tions for ORS 308.505 to 308.665
  • 308.510
    Real and per­sonal prop­erty classified for ORS 308.505 to 308.665
  • 308.515
    Depart­ment to make annual assess­ment of designated utilities and companies
  • 308.517
    To whom prop­erty assessed
  • 308.520
    Companies to file state­ments
  • 308.525
    Contents of state­ment
  • 308.530
    Company not relieved from making other reports
  • 308.535
    Extension of time for making reports or state­ments
  • 308.540
    Depart­ment to prepare assess­ment roll
  • 308.545
    Mode of valuing prop­erty
  • 308.550
    Valuing prop­erty of company operating both within and without state
  • 308.555
    Unit valua­tion of prop­erty
  • 308.558
    Taxa­tion of aircraft
  • 308.559
    Exemp­tion for aircraft undergoing major work
  • 308.560
    Assess­ment roll
  • 308.565
    Appor­tion­ment of assess­ment among counties
  • 308.570
    Determining value per mile of main and branch lines of companies using rail lines
  • 308.575
    Determining value per mile of prop­erty of companies using wire, pipe or pole lines or opera­tional routes
  • 308.580
    Depart­ment to review and correct tentative assess­ment roll
  • 308.582
    Notice of tentative assess­ment
  • 308.584
    Request for conference to modify tentative assess­ment
  • 308.585
    Delivery of tentative assess­ment roll to director
  • 308.590
    Review and correc­tion of tentative assess­ment roll
  • 308.595
    Notice when valua­tion increased or omitted prop­erty placed on tentative assess­ment roll
  • 308.600
    Directors examina­tion of rolls
  • 308.605
    Entry of correc­tions and changes
  • 308.610
    Oath of director upon comple­tion of review
  • 308.615
    Keeping roll as public record
  • 308.621
    When assess­ment complete
  • 308.624
    Correc­tion of certified roll
  • 308.628
    Omitted prop­erty subject to assess­ment
  • 308.632
    Notice of inten­tion to add omitted prop­erty to assess­ment roll
  • 308.636
    Correc­tion of assess­ment roll to reflect omitted prop­erty
  • 308.640
    Assess­ment and taxa­tion of per­sonal prop­erty of small private railcar companies
  • 308.645
    Reports by companies of mileage to county assessors
  • 308.650
    Companies to maintain principal office and agent within state
  • 308.655
    Rules and regula­tions
  • 308.665
    Railroad car exemp­tion
  •  

   2011 ORS § 308.650¹
Companies to maintain principal office and agent within state

Every company specified in ORS 308.515 (Department to make annual assessment of designated utilities and companies), 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.

• • •
 
  • Annotations
  • Related
 
§§ 308.505 (Definitions for ORS 308.505 to 308.665) to 308.665 (Railroad car exemption)

Notes of Decisions

The wa­ter system in a planned unit develop­ment was properly assessed by the Depart­ment of Revenue as having value for which taxes should have been assessed. Brooks Resources v. Dept. of Rev., 276 Or 1177, 538 P2d 312 (1976)

In valuing a railroad, the weight to be given each approach customarily used (cost, stock and debt, and income) and the varia­tion among appraisers in the minutiae of their methods, if in dispute, are left to the court to consider. Burlington Northern v. Dept. of Rev., 8 OTR 19 (1979), as modified by 291 Or 729, 635 P2d 347 (1981)

Land infested with tansy ragwort and therefore not used to obtain a profit was properly disqualified for special assess­ment at true cash value for farm use. Shepherd v. Dept. of Rev., 8 OTR 122 (1979)

While it is allowable to use only one approach in valuing prop­erty, whether in any given assess­ment one approach should be used exclusive of the others or is preferable to an­oth­er or to combina­tion of approaches is ques­tion of fact to be determined by the court. Pacific Power and Light Co. v. Dept. of Rev., 286 Or 529, 596 P2d 912 (1979)

Central assess­ment statutes create excep­tion to public prop­erty tax exemp­tion out­lined in ORS 307.090 (Property of the state, counties and other municipal corporations). Pacificorp Power Marketing v. Dept. of Revenue, 340 Or 204, 131 P3d 725 (2006)

Law Review Cita­tions

26 WLR 714 (1990)

Chapter 308

Notes of Decisions

Programs administered by Depart­ment of Revenue that allow preferential assess­ment for farm and forestland are not programs affecting land use and are not subject to require­ment of statewide goal and local comprehensive plan compliance under ORS 197.180 (State agency planning responsibilities). Springer v. LCDC, 111 Or App 262, 826 P2d 54 (1992), Sup Ct review denied

Atty. Gen. Opinions

Applica­tion of Article XI, sec­tion 11b of Oregon Constitu­tion to this chapter, (1990) Vol 46, p 388

Law Review Cita­tions

5 EL 516 (1975)

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1 Legislative Counsel Committee, CHAPTER 308—Assessment of Property for Taxation, http://­www.­leg.­state.­or.­us/­ors/­308.­html External_link_icon(2011) (last ac­cessed Mar. 25, 2012).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2011, Chapter 308, http://­www.­leg.­state.­or.­us/­ors/­annos/­308ano.­htm External_link_icon(2011) (last ac­cessed Mar. 25, 2012).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.
 
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