Definition of "personal property"
- • inapplicability to certain utilities
(1) As used in the property tax laws of this state, unless otherwise specifically provided:
(a) "Intangible personal property" or "intangibles" includes but is not limited to:
(A) Money at interest, bonds, notes, claims, demands and all other evidences of indebtedness, secured or unsecured, including notes, bonds or certificates secured by mortgages.
(B) All shares of stock in corporations, joint stock companies or associations.
(C) Media constituting business records, computer software, files, records of accounts, title records, surveys, designs, credit references, and data contained therein. "Media" includes, but is not limited to, paper, film, punch cards, magnetic tape and disk storage.
(E) Customer lists.
(F) Contracts and contract rights.
(G) Patents, trademarks and copyrights.
(H) Assembled labor force.
(I) Trade secrets.
(b) "Personal property" means "tangible personal property."
(c) "Tangible personal property" includes but is not limited to all chattels and movables, such as boats and vessels, merchandise and stock in trade, furniture and personal effects, goods, livestock, vehicles, farming implements, movable machinery, movable tools and movable equipment.
(2) Subsection (1) of this section does not apply to any person, company, corporation or association covered by ORS 308.505 (Definitions for ORS 308.505 to 308.665) to 308.665 (Railroad car exemption). [Amended by 1959 c.82 §1; 1977 c.602 §1; 1993 c.353 §1; 1997 c.154 §27; 2005 c.94 §30]
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.