2017 ORS 308.558¹
Taxation of aircraft
  • criteria
  • apportionment
  • exemption of aircraft of foreign-owned carriers

(1) Aircraft shall be subject to assessment, taxation and exemption, as provided in this section.

(2) Any aircraft used or held for use by an air transportation company that is operating pursuant to a certificate of convenience and necessity issued by an agency of the federal government shall be assessed and taxed under ORS 308.505 (Definitions for ORS 308.505 to 308.681) to 308.681 (Annual report to legislature on ORS 308.677).

(3) Any aircraft used or held for use by an air transportation company to provide scheduled passenger service, whether or not the company is operating pursuant to a certificate of convenience and necessity issued by a federal agency, shall be assessed and taxed under ORS 308.505 (Definitions for ORS 308.505 to 308.681) to 308.681 (Annual report to legislature on ORS 308.677).

(4) Any aircraft that is required to be registered under ORS 837.040 (Persons required to register aircraft) for all or any part of the calendar year is exempt from ad valorem property taxation for the tax year beginning in the calendar year.

(5) Any aircraft that is used or held for use by a foreign-owned carrier is exempt from ad valorem property taxation.

(6) Subject to allocation or apportionment for out-of-state service, all other aircraft not otherwise specifically exempt from taxation or licensed in lieu thereof, and not subject to assessment by the Department of Revenue under ORS 308.505 (Definitions for ORS 308.505 to 308.681) to 308.681 (Annual report to legislature on ORS 308.677), shall be assessed in the county from which they are customarily operated when not in service, or if there is no customary place from which operated, then in the county in which their owner or owners reside, or if neither situs applies, then in the county in which any one of the owners maintains a place of business. [1987 c.601 §4; 1993 c.18 §70; 1995 c.79 §131; 2005 c.135 §1]

Notes of Decisions

Where special equip­ment becomes part of aircraft and is not usable except in connec­tion with aircraft, equip­ment is not subject to assess­ment as separate prop­erty. Thermal Graphics, Inc. v. Dept. of Revenue, 14 OTR 429 (1998)

Notes of Decisions

The wa­ter system in a planned unit develop­ment was properly assessed by the Depart­ment of Revenue as having value for which taxes should have been assessed. Brooks Resources v. Dept. of Rev., 276 Or 1177, 538 P2d 312 (1976)

In valuing a railroad, the weight to be given each approach customarily used (cost, stock and debt, and income) and the varia­tion among appraisers in the minutiae of their methods, if in dispute, are left to the court to consider. Burlington Northern v. Dept. of Rev., 8 OTR 19 (1979), as modified by 291 Or 729, 635 P2d 347 (1981)

Land infested with tansy ragwort and therefore not used to obtain a profit was properly disqualified for special assess­ment at true cash value for farm use. Shepherd v. Dept. of Rev., 8 OTR 122 (1979)

While it is allowable to use only one approach in valuing prop­erty, whether in any given assess­ment one approach should be used exclusive of the others or is preferable to an­oth­er or to combina­tion of approaches is ques­tion of fact to be determined by the court. Pacific Power and Light Co. v. Dept. of Rev., 286 Or 529, 596 P2d 912 (1979)

Central assess­ment statutes create excep­tion to public prop­erty tax exemp­tion out­lined in ORS 307.090 (Property of the state, counties and other municipal corporations). Pacificorp Power Marketing v. Dept. of Revenue, 340 Or 204, 131 P3d 725 (2006)

Law Review Cita­tions

26 WLR 714 (1990)

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 (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 308, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano308.­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.