Assessment of Designated Utilities and Companies by Department of Revenue | Midpage

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Oregon Revised Statutes

Assessment of Designated Utilities and Companies by Department of Revenue

Assessment of Designated Utilities and Companies by Department of Revenue

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