Personal property is assessable under ORS 308.105 if it is in Oregon on the assessment date, January 1, at 1 a.m., and meets the following conditions:

1. (1) The property is not in transit, but has come to rest in Oregon;
2. (2) The property was not here by misadventure or some reason beyond the owner’s control. The owner intended the property to remain here for the time being;
3. (3) While in Oregon the property performed the service for which it was designed and for the benefit of the owner’s business;
4. (4) Was not in Oregon solely for repairs.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 308.105

History

Renumbered from 150-308.105, REV 58-2016, f. 8-13-16, cert. ef. 9-1-16
RD 9-1997, f. & cert. ef. 12-31-97
RD 10-1992, f. 12-30-92, cert. ef. 12-31-92, Renumbered from 150-308.105-(A)
RD 5-1992, f. & cert. ef. 12-29-92
RD 8-1991, f. 12-30-91, cert. ef. 12-31-91
RD 11-1990, f. 12-20-90, cert. ef. 12-31-90