§ 308.505 Definitions for ORS 308.505 to 308.674
§ 308.510 Real and personal property classified for ORS 308.505 to 308.674
§ 308.515 Department to make annual assessment of designated utilities and companies
§ 308.516 Certain exceptions to ORS 308.515
§ 308.517 To whom property assessed; certain property not to be assessed
§ 308.518 Legislative intention with respect to ownership or operation of data centers
§ 308.519 Local assessment of data center property
§ 308.521 Property of cooperative providing steam or hot water heat by combustion of biomass exempt
§ 308.524 Companies to file statements
§ 308.525 Contents of statement
§ 308.530 Company not relieved from making other reports
§ 308.535 Extension of time for making reports or statements; proceeding in case of failure or refusal to furnish statement or information
§ 308.540 Department to prepare assessment roll; date as of which value assessed; when roll final
§ 308.545 Mode of valuing property
§ 308.550 Valuing property of company operating both within and without state
§ 308.555 Unit valuation of property
§ 308.558 Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers
§ 308.560 Assessment roll; description of property; effect of mistake
§ 308.565 Apportionment of assessment among counties
§ 308.570 Determining value per mile of main and branch lines of companies using rail lines
§ 308.575 Determining value per mile of property of companies using wire, pipe or pole lines or operational routes
§ 308.580 Department to review and correct tentative assessment roll; interested persons may appear
§ 308.582 Notice of tentative assessment
§ 308.584 Request for conference to modify tentative assessment; appeal
§ 308.585 Delivery of tentative assessment roll to director
§ 308.590 Review and correction of tentative assessment roll; apportionment to county
§ 308.595 Notice when valuation increased or omitted property placed on tentative assessment roll; exception
§ 308.600 Directors examination of rolls
§ 308.605 Entry of corrections and changes; record of meetings
§ 308.610 Oath of director upon completion of review
§ 308.615 Keeping roll as public record
§ 308.621 When assessment complete; certifying to assessors; apportioning by assessor; levy and collection of taxes
§ 308.624 Correction of certified roll
§ 308.628 Omitted property subject to assessment
§ 308.632 Notice of intention to add omitted property to assessment roll
§ 308.636 Correction of assessment roll to reflect omitted property; appeal
§ 308.640 Assessment and taxation of personal property of small private railcar companies; apportionment to counties
§ 308.645 Reports by companies of mileage to county assessors
§ 308.650 Companies to maintain principal office and agent within state
§ 308.655 Rules and regulations
§ 308.665 Railroad car exemption
§ 308.671 Elective exemption of certain communication-related property
§ 308.674 Exemption equal to difference between real market value of companys centrally assessable property and 130 percent of cost of companys centrally assessable real and tangible personal property; limitations; exclusivity

Terms Used In Oregon Statutes > Chapter 308 > Assessment of Designated Utilities and Companies by Department of Revenue

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • City: includes any incorporated village or town. See Oregon Statutes 174.100
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Intangible property: Property that has no intrinsic value, but is merely the evidence of value such as stock certificates, bonds, and promissory notes.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100