ASSESSMENT OF DESIGNATED UTILITIES AND COMPANIES BY DEPARTMENT OF REVENUE

Section 308.505 - Definitions for ORS 308.505 to 308.674
Section 308.510 - Real and personal property classified for ORS 308.505 to 308.674
Section 308.515 - Department to make annual assessment of designated utilities and companies
Section 308.516 - Certain exceptions to ORS 308.515
Section 308.517 - To whom property assessed; certain property not to be assessed
Section 308.518 - Legislative intention with respect to ownership or operation of data centers
Section 308.519 - Local assessment of data center property
Section 308.520 - [Renumbered]
Section 308.521 - Property of cooperative providing steam or hot water heat by combustion of biomass exempt
Section 308.522 - [Repealed]
Section 308.524 - Companies to file statements
Section 308.525 - Contents of statement
Section 308.530 - Company not relieved from making other reports
Section 308.535 - Extension of time for making reports or statements; proceeding in case of failure or refusal to furnish statement or information
Section 308.540 - Department to prepare assessment roll; date as of which value assessed; when roll final
Section 308.545 - Mode of valuing property
Section 308.550 - Valuing property of company operating both within and without state
Section 308.555 - Unit valuation of property
Section 308.558 - Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers
Section 308.559 - [Repealed]
Section 308.560 - Assessment roll; description of property; effect of mistake
Section 308.565 - Apportionment of assessment among counties
Section 308.570 - Determining value per mile of main and branch lines of companies using rail lines
Section 308.575 - Determining value per mile of property of companies using wire, pipe or pole lines or operational routes
Section 308.580 - Department to review and correct tentative assessment roll; interested persons may appear
Section 308.582 - Notice of tentative assessment
Section 308.584 - [Operative Until 7/1/2024] Request for conference to modify tentative assessment; appeal
Section 308.584 - [Operative 7/1/2024] Request for conference to modify tentative assessment; appeal
Section 308.585 - Delivery of tentative assessment roll to director
Section 308.590 - Review and correction of tentative assessment roll; apportionment to county
Section 308.595 - Notice when valuation increased or omitted property placed on tentative assessment roll; exception
Section 308.600 - Director's examination of rolls
Section 308.605 - Entry of corrections and changes; record of meetings
Section 308.610 - Oath of director upon completion of review
Section 308.615 - Keeping roll as public record
Section 308.620 - [Repealed]
Section 308.621 - When assessment complete; certifying to assessors; apportioning by assessor; levy and collection of taxes
Section 308.624 - Correction of certified roll
Section 308.625 - [Repealed]
Section 308.628 - Omitted property subject to assessment
Section 308.630 - [Repealed]
Section 308.632 - Notice of intention to add omitted property to assessment roll
Section 308.635 - [Renumbered]
Section 308.636 - Correction of assessment roll to reflect omitted property; appeal
Section 308.640 - Assessment and taxation of personal property of small private railcar companies; apportionment to counties
Section 308.645 - Reports by companies of mileage to county assessors
Section 308.650 - Companies to maintain principal office and agent within state
Section 308.655 - Rules and regulations
Section 308.660 - [Repealed]
Section 308.665 - Railroad car exemption
Section 308.670 - [Repealed]
Section 308.671 - Elective exemption of certain communication-related property
Section 308.673 - [Repealed]
Section 308.674 - Exemption equal to difference between real market value of company's centrally assessable property and 130 percent of cost of company's centrally assessable real and tangible personal property; limitations; exclusivity
Section 308.675 - [Repealed]
Section 308.677 - [Repealed]
Section 308.680 - [Repealed]
Section 308.681 - [Repealed]
Section 308.685 - [Repealed]
Section 308.690 - [Repealed]
Section 308.695 - [Repealed]
Section 308.700 - [Repealed]