2007 ORS 308.560¹
Assessment roll
  • contents
  • description of property
  • effect of errors, mistakes and omissions

(1) The assessment roll for the companies assessed under ORS 308.505 (Definitions for ORS 308.505 to 308.665) to 308.665 (Railroad car exemption) shall be prepared in a manner prescribed by the Department of Revenue.

(2) Upon the assessment roll shall be placed, after the name of each of the companies assessed under ORS 308.505 (Definitions for ORS 308.505 to 308.665) to 308.665 (Railroad car exemption), a general description of the properties assessed in the name of each such company as provided in ORS 308.517 (To whom property assessed), which descriptions shall be deemed to include all the properties of the companies liable to assessment for taxation under ORS 308.505 (Definitions for ORS 308.505 to 308.665) to 308.665 (Railroad car exemption). The description may be in the language contained in ORS 308.510 ("Property" defined), or otherwise, or may refer to an order or a memorandum of the Department of Revenue containing such description, which order or memorandum shall constitute a public record.

(3) No assessment shall be invalidated by a mistake in the name of the company assessed or by an omission of the name of the owner, or the entry of a name other than that of the true owner, if the property is generally correctly described. If the name of the true owner, or the name of the owner of record, lessee, or user of any property assessable under ORS 308.505 (Definitions for ORS 308.505 to 308.665) to 308.665 (Railroad car exemption) is given, the assessment shall not be held invalid on account of any error or irregularity in the description, if the description would be sufficient in a deed or conveyance from the owner, or on account of which in a contract to convey, a court with jurisdiction to grant equitable remedies would require a conveyance to be made, reading the description in connection with the definition of property assessable under ORS 308.505 (Definitions for ORS 308.505 to 308.665) to 308.665 (Railroad car exemption).

(4) Whenever possible, there shall be placed on the assessment roll, under the name of the company, under an appropriate heading, the aggregate track mileage, miles of wire, pipe or pole line or of operational route, as the case may be, within the State of Oregon. [Amended by 1957 c.69 §1; 1957 c.711 §8; 1979 c.284 §136; 1997 c.154 §39]

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.