Definitions for ORS 308.505 to 308.674
Source:
Section 308.505 — Definitions for ORS 308.505 to 308.674, https://www.oregonlegislature.gov/bills_laws/ors/ors308.html
.
Notes of Decisions
Definitions for “person” and “corporation” include municipal corporations. P.U.D. No. 1 of Snohomish County v. Dept. of Revenue, 17 OTR 290 (2004)
To be user of property taxpayer must have some degree of control, but not necessarily absolute control, over property at issue. Pacificorp Power Marketing v. Dept. of Revenue, 340 Or 204, 131 P3d 725 (2006)
“Data transmission services” as used in this section means services that provide means of any sort to send data regardless of origin between computers or computer-like devices in coded electronic form. Comcast Corporation v. Dept. of Revenue, 356 Or 282, 337 P3d 768 (2014)
Internet services and cable television services that facilitate transmission of electronically coded information between computers or computer-like devices are “data transmission services” as used in this section. Comcast Corporation v. Dept. of Revenue, 356 Or 282, 337 P3d 768 (2014)
Taxing intangible property only of isolated, targeted group of centrally assessed companies, nearly half of which are involved in railroad industry, but not intangible property of other commercial and industrial taxpayers, and absent any equivalent tax on noncentrally assessed companies, constitutes prohibited tax discrimination against railroads under Railroad Revitalization and Regulatory Reform Act. BNSF Railway Co. v. Dep’t of Revenue, 358 F. Supp. 3d 1129 (D. Or. 2018), aff’d 965 F3d 681 (9th Cir. 2020)
Law Review Citations
26 WLR 711, 734 (1990)