2015 ORS 306.126¹
Appraisal of industrial property by department
  • delegation to county assessors
  • minimum duration
  • rules

(1) As used in this section:

(a) "County-appraised industrial property" means:

(A) Any unit of industrial property if the improvements of the property have a real market value of $1 million or less on the assessment roll for the preceding year; and

(B) Any unit of industrial property for which the appraisal responsibility has been delegated to the county assessor under subsection (3) of this section.

(b)(A) "State-appraised industrial property" means any unit of industrial property if the improvements of the property have a real market value of more than $1 million on the assessment roll for the preceding year.

(B) "State-appraised industrial property" does not mean property for which the appraisal responsibility has been delegated to a county assessor under subsection (3) of this section.

(2)(a) The Department of Revenue shall appraise each state-appraised industrial property situated within each county and advise the county assessor of the real market value of the property and the property’s net improvements. Except as provided in subsection (3) of this section, no part of the cost of the appraisal shall be borne by the county. The cost of the appraisal shall be reimbursed from the County Assessment Function Funding Assistance Account as provided under ORS 294.184 (County Assessment Function Funding Assistance Account).

(b) The department shall advise the assessor of the values determined under this subsection by a date that is determined to give the assessor sufficient time to prepare the assessment roll.

(3)(a) Notwithstanding subsection (2) of this section, upon request of the county assessor, the department may delegate to the county assessor the department’s responsibility for making the appraisals of state-appraised industrial property required under subsection (2) of this section.

(b) A request by the county assessor under this subsection must be made prior to January 1 for the following assessment year and must be accompanied by any information required by the department.

(c) If responsibility is delegated under this subsection, the entire cost of making the appraisals delegated shall be borne by the county.

(d) No appeal may be taken from any determination of the department under this subsection.

(4)(a) Once the responsibility for making appraisals of a state-appraised industrial property is delegated to the county assessor under subsection (3) of this section, the property shall remain a county-appraised industrial property for five consecutive assessment years.

(b) After five consecutive assessment years, the industrial property shall remain a county-appraised industrial property until the county assessor requests the department to resume responsibility for appraising the property. Upon the request of the county assessor, the property shall revert to a state-appraised industrial property as of the next following assessment year.

(5) The department may adopt any rules necessary to carry out the purposes of this section.

(6) The department may adopt an appraisal schedule that promotes the efficient use of its resources. [1955 c.231 §1; 1957 c.589 §1; 1963 c.85 §1; 1989 c.796 §20; 1991 c.459 §33; 1997 c.325 §17; 1997 c.541 §96; 2001 c.303 §15; 2015 c.36 §1]

Notes of Decisions

On ap­peal from Revenue Depart­ment's order to produce records for inspec­tion, where there was no evidence that taxpayer was not protected by secrecy require­ment of ORS 308.290 (Returns) and where depart­ment's request was relevant to carrying out its duties to county assessor under this sec­tion, taxpayer was re­quired to comply with order. In re Willamette Industries, Inc., 8 OTR 324 (1980)

Chapter 306

Atty. Gen. Opinions

Discussion of 1982 Ballot Measure 3 (one and one-half percent prop­erty tax limita­tion), (1982) Vol. 43, p 16

Law Review Cita­tions

5 EL 516 (1975)


1 Legislative Counsel Committee, CHAPTER 306—Property Taxation Generally, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors306.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 306, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano306.­html (2015) (last ac­cessed Jul. 16, 2016).
 
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.