2015 ORS 308.215¹
Contents of assessment roll
  • rules

(1) The assessor shall prepare the assessment roll in the following form:

(a) Real property shall be listed in sequence by account number or by code area and account numbers. For each parcel of real property, the assessor shall set down in the assessment roll according to the best information the assessor can obtain:

(A) The name of the owner or owners and, if the assessor or tax collector is instructed in writing by the owner or owners to send statements and notices relating to taxation to an agent or representative, the name of such agent or representative.

(B) A description as required by ORS 308.240 (Description of real property) with its code area and account numbers.

(C) The property class, in accordance with the classes established by rule by the Department of Revenue.

(D) The number of acres and parts of an acre, as nearly as can be ascertained, unless it is divided into blocks and lots.

(E) The real market value of the land, excluding all buildings, structures, improvements and timber thereon.

(F) The real market value of all buildings, structures and improvements thereon.

(G) The real market value of each unit together with its percentage of undivided interest in the common elements of property subject to ORS 100.005 (Definitions) to 100.910 (Use of fees) stating separately the real market value of the land, buildings, structures and improvements of each unit.

(H) For each parcel of real property granted an exemption under ORS 307.250 (Property of veterans or surviving spouses) to 307.283 (Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War), the real market value so exempt.

(I) The total assessed value, maximum assessed value and real market value of each parcel of real property assessed.

(b) For personal property, the assessor shall set down separately in the assessment roll, according to the best information the assessor can obtain:

(A) The names, including assumed business names, if any, of all persons, whether individuals, partnerships or corporations, or other owner, owning or having possession or control of taxable personal property on January 1, at 1:00 a.m. of the assessment year. If it is a partnership, the names of two general partners and the total number thereof.

(B) The real market value of the personal property assessed, with a separate value for each category of personal property, if any. The Department of Revenue, by rule, may establish such categories as appear useful or necessary for good tax administration.

(C) The number of the code area assigned by the assessor covering the situs of the property on January 1.

(D) The total assessed, maximum assessed and real market value for the property.

(c) Real property and machinery and equipment listed on the assessment roll shall each bear a distinctive designation so that machinery and equipment can be identified with the real property upon which the machinery and equipment is located.

(d)(A) The listing of manufactured structures on the assessment roll, whether as real or personal property, shall be done in a distinctive manner so that manufactured structures may be readily distinguished from other property.

(B) In lieu of listing manufactured structures on the assessment roll as real or personal property, the assessor may list manufactured structures in a separate section of the assessment roll. In any county where such separate listing of manufactured structures is made the manufactured structures assessed as real property under ORS 308.875 (Manufactured structures classified as real or personal property) shall bear a distinctive designation so that it can be identified with the real property upon which it is located. In like manner the real property upon which the manufactured structure is situated shall bear a distinctive designation so that it can be identified with the manufactured structure. Where a homestead exemption is granted to a manufactured structure assessed as real property under ORS 308.875 (Manufactured structures classified as real or personal property), which manufactured structure is listed on a portion of the assessment roll separate from the real property, the exempt amount shall apply first to the value of the manufactured structure, and any remainder shall apply to the parcel of land upon which it is situated.

(2) For purposes of the classification of real property required under subsection (1)(a)(C) of this section, property listed in paragraph (a), (b) or (c) of this subsection must be classified, together with any other property listed in the respective paragraph, separately from all other property:

(a) Machinery and equipment.

(b) Property appraised under ORS 306.126 (Appraisal of industrial property by department), other than machinery and equipment.

(c) Industrial property, other than property appraised under ORS 306.126 (Appraisal of industrial property by department), and commercial property.

(3) The Department of Revenue may by rule require that the assessment roll include information in addition to that required by subsection (1) of this section. [Amended by 1957 c.324 §2; 1963 c.270 §1; 1963 c.541 §43; 1965 c.344 §1; 1967 c.568 §1; 1971 c.529 §13; 1971 c.568 §1; 1971 c.747 §16; 1977 c.718 §6; 1979 c.692 §3; 1981 c.804 §36; 1983 s.s. c.5 §3; 1985 c.350 §1; 1985 c.613 §7; 1991 c.459 §91; 1997 c.541 §155; 1999 c.579 §4; 2012 c.30 §1]

Notes of Decisions

The land and improve­ments must be stated separately and are not to be considered as a single entity. Nepom v. Dept. of Rev., 272 Or 249, 536 P2d 496 (1975)

Time require­ments and budget limita­tions have caused Oregon counties, with legislative sanc­tion of this sec­tion, to make use of trending and indexing to keep prop­erty values reasonably current. Price v. Dept. of Rev., 7 OTR 18 (1977)

Long standing administrative practice was to include develop­ment fees in land value. Lincoln County v. Dept. of Rev., 11 OTR 5 (1988)

Appraisal theory holds nonconforming use is excep­tion to valuing land as vacant, but this sec­tion fails to recognize that excep­tion, so lower "vacant" value must be placed on roll. Lincoln County v. Dept. of Rev., 11 OTR 5 (1988)

Completed Cita­tions

J.R. Widmer, Inc. v. Dept. of Rev., 4 OTR 361 (1971), aff'd 261 Or 371, 494 P2d 854 (1972)

Atty. Gen. Opinions

Responsibility for preparing prop­erty tax state­ments, (1973) Vol 36, p 695

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/­ors308.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 308, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano308.­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.