2017 ORS 508.270¹
Fishing, boat license fees in lieu of other taxes and licenses on crab pots
  • reports to county assessor

(1) Either the commercial fishing license required by ORS 508.235 (Commercial fishing license) or the boat license required by ORS 508.260 (Boat license) is in lieu of all taxes and licenses on crab pots used by a person so licensed or used in connection with a boat so licensed.

(2) Crab pots shall be reported to the county assessor by each owner and listed for ad valorem taxation, but if the owner of such crab pots furnishes documentary proof to the assessor, not later than August 1 of each year, that the owner possesses a current commercial fishing license under ORS 508.235 (Commercial fishing license) or that the boat of the owner is currently licensed under ORS 508.260 (Boat license), the assessor shall cancel any assessment made by the assessor of crab pots used by such person or used in connection with such person’s licensed boat. [1969 c.649 §2; 1993 c.270 §69]

Chapter 508

Law Review Cita­tions

12 EL 81 (1981)

1 Legislative Counsel Committee, CHAPTER 508—Licenses and Permits, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors508.­html (2017) (last ac­cessed Mar. 30, 2018).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 508, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano508.­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.