Or. Rev. Stat. § 308.105

Current through 2021 legislation effective September 27, 2021
Section 308.105 - Personal property
(1) Except as otherwise specifically provided, all personal property shall be assessed for taxation each year at its situs as of the day and hour of assessment prescribed by law.
(2) Personal property may be assessed in the name of the owner or of any person having possession or control thereof. Where two or more persons jointly are in possession or have control of any personal property, in trust or otherwise, it may be assessed to any one or all of such persons.

ORS 308.105

Amended by 1955 c.720 §1; 1961 c.683 §1