2015 ORS 803.585¹
Registration fees as substitute for taxes on vehicles
  • exemptions

(1) Except as otherwise provided in this section or ORS 801.041 (Terms and conditions for imposition of registration fee by county) or 801.042 (Terms and conditions for imposition of registration fee by district), the registration fees under the vehicle code are in lieu of all other taxes and licenses, except municipal license fees under regulatory ordinances, to which such vehicles or the owners thereof may be subject. Fixed load vehicles are not exempt from ad valorem taxation by this section.

(2) Travel trailers subject to registration and titling under the vehicle code are not subject to ad valorem taxation, but may be reclassified as manufactured structures and made subject to taxation as provided in ORS 308.880 (Travel or special use trailer eligible for ad valorem taxation upon application of owner). [1983 c.338 §221; 1989 c.864 §8; 1991 c.459 §438h; 2003 c.655 §115]

Notes of Decisions

Under Former Similar Statute

Director did not abuse discre­tion in denying relief under hardship pro­vi­sion of ORS 307.475 (Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value) to automobile dealer who failed to timely file its applica­tion for cancella­tion of assess­ment of unlicensed motor vehicles. Jim Fisher Motors, Inc. v. Dept. of Rev., 7 OTR 90 (1977)

Vehicle registered and licensed as "self-propelled mobile crane" was entitled to exemp­tion from ad valorem taxa­tion under this sec­tion and [former] ORS 481.272 (4) and was not taxable as "fixed load vehicle" though used as a log loader. Paullus v. Dept. of Rev., 7 OTR 181 (1977)

Under this sec­tion, "self-loader," bolted to and made part of truck used primarily for transporting logs over public high­ways, was exempt from per­sonal prop­erty taxa­tion. Bylund v. Dept. of Rev., 7 OTR 502 (1978)

Concrete pump/boom trucks were exempt from ad valorem tax pursuant to this sec­tion because they were self-propelled mobile cranes, excluded from defini­tion of fixed load vehicles by [former] ORS 481.272. Moravek's Concrete v. Dept. of Revenue, 285 Or 495, 591 P2d 1379 (1979)

Atty. Gen. Opinions

Under Former Similar Statute

Concrete pump trucks subject to ad valorem taxa­tion, (1976) Vol 38, p 87; Reasonable at­tempt by Motor Vehicles Division to collect delinquent registra­tion fees for camper or travel trailer, (1979) Vol 39, p 462

Chapter 803

Atty. Gen. Opinions

Applica­tion of Article XI, sec­tion 11b of Oregon Constitu­tion to fees imposed under this chapter, (1991) Vol 46, p 447


1 Legislative Counsel Committee, CHAPTER 803—Vehicle Title and Registration, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors803.­html (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 803, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano803.­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.