When assessment complete
- • certifying to assessors
- • apportioning by assessor
- • levy and collection of taxes
(1) The assessment roll having been reviewed by the Department of Revenue, the assessments therein shall be considered complete.
(2) Except as otherwise provided in ORS 308.640 (Assessment and taxation of personal property of small private railcar companies), the department immediately shall certify to the assessor of each county in which the property of any company so assessed is situated, the number of miles of main and branch lines of the company, including miles of main tracks, spurs, yard and sidetracks, or the number of miles of wire, pipe or pole lines or operational routes, as the case may be, and the assessed value or values apportioned to the county. The assessor shall apportion the amount or amounts so certified to the municipal corporations and taxing districts of the county by multiplying the value per mile of each such main and branch rail line, and of spurs, yard and sidetracks connected therewith, or the value per mile of each wire, pipe or pole line or operational route by the mileage thereof in each of the municipal corporations and taxing districts, and shall enter the assessments so certified and apportioned in the assessment roll.
(3) The assessed value of any property assessed by the department and apportioned on a basis other than that of rail, wire, pipe or pole line mileage or operational route mileage, shall be certified in similar manner to the county assessor and shall be entered in the county assessment roll, with allocation to the municipal corporations and taxing districts in which such property is situated.
(4) Taxes shall be levied and collected on assessments of properties so made, certified and apportioned in the same manner as taxes on other properties are levied and collected and at the same time and by the same officers. [Formerly 308.635]
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.