ORS 308.559¹
Exemption for aircraft undergoing major work

(1) As used in this section:

(a) "Facility" includes all buildings or areas designed and used exclusively for major work at or near an airport, except passenger or freight terminals.

(b) "Major work" includes all remodeling, renovation, conversion, reconversion, repairs or scheduled maintenance performed at a facility in which the total labor expended for the work exceeds 10 work hours.

(2)(a) Any aircraft used or held for use by an air transportation company is exempt from ad valorem property taxation for the total period of time the aircraft is awaiting or undergoing major work at a facility located in Oregon.

(b) An exemption may not be granted under this section unless the air transportation company provides separate traffic statistics and other documentation demonstrating the major work to the Department of Revenue as part of a report filed either within the time required under ORS 308.520 (Companies to file statements) or as extended under ORS 308.535 (Extension of time for making reports or statements). If the department determines that insufficient records and other information have been provided by the air transportation company to substantiate the period of time that the aircraft is claimed to be awaiting or undergoing major work in a facility, the department may deny the exemption.

(3)(a)(A) To the extent that an air transportation company demonstrates in a report described in paragraph (b) of this subsection that an increase in Oregon air traffic or an upgrade of aircraft type serving Oregon is a rerouting necessary to accommodate major work at a facility, the department shall exempt that portion of the allocation that results solely from the rerouting.

(B) The airline transportation company shall provide the department with prior written notice of any rerouting.

(b) Any exemption under this subsection shall be reviewed annually by the department using documentation provided by the air transportation company as part of the annual report filed either within the time required by ORS 308.520 (Companies to file statements) or as extended under ORS 308.535 (Extension of time for making reports or statements). [1995 c.378 §2; 2003 c.46 §20; 2005 c.94 §54]

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

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)

1 Legislative Counsel Committee, CHAPTER 308—Assessment of Property for Taxation, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­308.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 308, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­308ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
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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