2017 ORS 307.190¹
Tangible personal property held for personal use
  • inapplicability to property required to be registered, floating homes, boathouses and manufactured structures

(1) All items of tangible personal property held by the owner, or for delivery by a vendor to the owner, for personal use, benefit or enjoyment, are exempt from taxation.

(2) The exemption provided in subsection (1) of this section does not apply to:

(a) Any tangible personal property held by the owner, wholly or partially for use or sale in the ordinary course of a trade or business, for the production of income, or solely for investment.

(b) Any tangible personal property required to be licensed or registered under the laws of this state.

(c) Floating homes or boathouses, as defined in ORS 830.700 (Definitions for ORS 830.060 to 830.140 and 830.700 to 830.870).

(d) Manufactured structures as defined in ORS 446.561 (Definitions for ORS 446.566 to 446.646). [Amended by 1953 c.698 §7; 1969 c.648 §1; 1977 c.615 §2; 1985 c.614 §1; 1987 c.601 §5; 2003 c.655 §63]

Notes of Decisions

Whether Personal Property Retains Separate Identity From Floating Home or Boathouse Is Based On Considera­tion of

1) annexa­tion; 2) adapta­tion; and 3) inten­tion. Sideras v. Dept. of Rev., 13 OTR 310 (1995)

Where owner is nonprofit corpora­tion, tangible per­sonal prop­erty is not exempt from taxa­tion under this sec­tion because nonprofit cannot make “per­sonal use” of prop­erty as re­quired for exemp­tion. WorldMark v. Dept. of Revenue, 20 OTR 149 (2010)

Atty. Gen. Opinions

Constitu­tionality of bill originating in Senate eliminating tax exempt status of floating homes and houseboats, under pro­vi­sion requiring bills for raising revenue to originate in House, (1978) Vol 38, p 2143

Chapter 307

Atty. Gen. Opinions

Validity of ad valorem and severance taxa­tion of logs destined for export, (1975) Vol 37, p 427; 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 307—Property Subject to Taxation; Exemptions, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors307.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 307, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano307.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.