Chapter 308 — Chapter 308
277 sections in this chapter.
ORS 308.371 [1979 c.553 §8; 1981 c.419 §6; repealed by 1991 c.459 §183]
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[Repealed or reserved.]
ORS 308.372 [1977 c.339 §1; 1979 c.480 §4; 1983 c.826 §21; 1987 c.305 §6; 1987 c.614 §4; 1991 c.459 §117a; 1993 c.19 §8; 1993 c.792 §23; 1995 c.79 §127; 1997 c.541 §177; 1999 c.314 §8; renumbered 308A.071 in 1999]
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[Repealed or reserved.]
ORS 308.373 [1983 c.623 §2; 1985 c.565 §53a; 1987 c.158 §45a; 1991 c.459 §118; 1999 c.314 §43; 1999 c.1078 §78; renumbered 308A.730 in 1999]
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[Repealed or reserved.]
ORS 308.374 [1987 c.589 §2; 1991 c.459 §119; 1999 c.314 §11; renumbered 308A.080 in 1999]
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[Repealed or reserved.]
ORS 308.375 [1963 c.577 §6; 1967 c.93 §1; 1969 c.396 §1; 1971 c.629 §2; 1991 c.459 §120; 1997 c.541 §179; 1999 c.314 §10; renumbered 308A.077 in 1999]
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[Repealed or reserved.]
ORS 308.376 [1993 c.703 §2; 1999 c.314 §29b; renumbered 308A.253 in 1999]
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[Repealed or reserved.]
ORS 308.377 [1987 c.305 §2; 1991 c.459 §121; 1997 c.541 §179a; 1999 c.314 §30; 1999 c.579 §6; renumbered 308A.256 in 1999]
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[Repealed or reserved.]
ORS 308.378 [1987 c.305 §3; 1991 c.459 §122; 1997 c.541 §180; 1999 c.314 §31; renumbered 308A.259 in 1999]
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[Repealed or reserved.]
ORS 308.380 [1963 c.577 §7; 1969 c.512 §2; 1999 c.314 §4; renumbered 308A.059 in 1999]
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[Repealed or reserved.]
ORS 308.382 [1987 c.614 §2; 1991 c.459 §123; 1993 c.19 §9; 1995 c.185 §1; 1997 c.541 §181; repealed by 1999 c.314 §94]
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[Repealed or reserved.]
ORS 308.384 [1987 c.614 §3; 1991 c.459 §124; 1995 c.127 §3; 1995 c.185 §2; 1997 c.541 §182; repealed by 1999 c.314 §94]
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[Repealed or reserved.]
ORS 308.385 [1963 c.577 §8; 1971 c.621 §32; repealed by 1971 c.629 §6]
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[Repealed or reserved.]
ORS 308.387 [1983 c.462 §4; repealed by 1999 c.314 §94]
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[Repealed or reserved.]
ORS 308.390 [1963 c.577 §9; 1971 c.629 §3; 1973 c.303 §3; 1979 c.480 §3; 1983 c.462 §2; 1991 c.459 §125; 1993 c.19 §10; 1997 c.541 §183; 1999 c.314 §23; renumbered 308A.116 in 1999]
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[Repealed or reserved.]
ORS 308.391 [1993 c.5 §2; 1997 c.541 §184; repealed by 1999 c.314 §94]
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[Repealed or reserved.]
ORS 308.392 [1995 c.127 §2; 1997 c.541 §185; 1999 c.314 §14; renumbered 308A.089 in 1999]
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[Repealed or reserved.]
ORS 308.395 [1963 c.577 §10; 1967 c.93 §2; 1971 c.629 §4; 1973 c.303 §4; 1973 c.503 §10; 1979 c.350 §5; 1981 c.419 §2; 1981 c.791 §10; 1983 c.462 §15; 1987 c.614 §5; 1991 c.459 §126; repealed by 1999 c.314 §94]
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[Repealed or reserved.]
ORS 308.396 [1975 c.551 §§2,3; 1977 c.606 §1; 1979 c.689 §14; 1983 c.599 §§8,9; 1985 c.607 §1; 1987 c.158 §46; 1989 c.904 §31; 1991 c.459 §127; 1991 c.816 §19; 1995 c.79 §128; 1997 c.216 §1; repealed by 1999 c.314 §94]
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[Repealed or reserved.]
ORS 308.397 [1973 c.503 §5; 1981 c.419 §3; 1985 c.604 §5; 1993 c.19 §11; 1999 c.314 §22; renumbered 308A.113 in 1999]
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[Repealed or reserved.]
ORS 308.398 [1991 c.459 §129a; repealed by 1999 c.314 §94]
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[Repealed or reserved.]
ORS 308.399 [1973 c.503 §6; 1979 c.350 §6; 1981 c.791 §4; 1985 c.607 §2; 1989 c.904 §32; 1991 c.459 §129; repealed by 1999 c.314 §94]
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[Repealed or reserved.]
ORS 308.400 [1991 c.712 §1; 1999 c.314 §26; renumbered 308A.125 in 1999]
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[Repealed or reserved.]
ORS 308.401 [1973 c.503 §7; 1993 c.577 §19; 1999 c.314 §27; renumbered 308A.128 in 1999]
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[Repealed or reserved.]
ORS 308.403 [1973 c.505 §§3,4; 1985 c.604 §1; 1999 c.314 §6; renumbered 308A.065 in 1999]
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[Repealed or reserved.]
ORS 308.404 [1977 c.339 §2; 1979 c.350. §7; 1981 c.791 §2; 1991 c.459 §130; 1997 c.541 §191; 1999 c.314 §24; renumbered 308A.119 in 1999]
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[Repealed or reserved.]
ORS 308.405 [Renumbered 308.409]
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[Repealed or reserved.]
ORS 308.406 [1977 c.339 §3; 1981 c.791 §3; 1991 c.459 §131; 1999 c.314 §25; renumbered 308A.122 in 1999]
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[Repealed or reserved.]
ORS 308.407 [1991 c.459 §§117c to 117g; 1997 c.541 §192; repealed by 1999 c.314 §94]
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INDUSTRIAL PLANTS
ORS 308.408 “Industrial plant” defined. As used in ORS 305.420 and 308.408 to 308.413, “industrial plant” includes
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(1) The land, buildings, structures and improvements, and the tangible personal property, including but not limited to machinery, equipment and office machines and equipment that make up the property or complex of properties used for industrial or manufacturing purposes; (2) Any …
ORS 308.409 [Formerly 308.405; repealed by 1979 c.689 §27]
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[Repealed or reserved.]
ORS 308.410 [Repealed by 1979 c.689 §27]
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[Repealed or reserved.]
ORS 308.411 Appraisal and real market valuation of industrial plants; rules. (1) Except as limited by subsections (2) to (9) of this section, the real market value of an industrial plant shall be determined for ad valorem tax purposes under ORS 308.205, 308.232 and 308.235 utilizing the market data approach (sales of comparable properties), the cost approach (reproduction or replacement cost of the plant) or the income approach (capitalization of income) or by two or more approaches. The assessed value of an industrial plant shall be determined under ORS 308.146
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(2) The owner of a plant may elect to have the plant appraised and valued for ad valorem property tax purposes excluding the income approach to valuation. An owner making an election under this subsection must further determine which of the following paragraphs is applicable to t…
ORS 308.412 Effect of election to exclude income approach to value under prior law. An owner that made an election that was in effect under ORS 308.411 (1997 Edition) shall be considered to have chosen ORS 308.411 (2)(a) to apply to the election. The owner may revise or revoke the election pursuant to ORS 308.411 (6). [1999 c.579 §31]
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Note: See note under 308.408.
ORS 308.413 Confidential information furnished under ORS 308.411; exception; rules. (1) Any information furnished to the county assessor or to the Department of Revenue under ORS 308.411 which is obtained upon the condition that it be kept confidential shall be confidential records of the office in which the information is kept, except as follows
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(a) All information furnished to the county assessor shall be available to the department and all information furnished to the department shall be available to the county assessor. (b) All information furnished to the county assessor or department shall be available to any review…
ORS 308.415 [Amended by 1967 c.105 §2; 1975 c.780 §7; repealed by 1979 c.689 §27]
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DESTROYED OR DAMAGED PROPERTY
ORS 308.425 Proration of taxes after destruction or damage; specially assessed property; cancellation of taxes; refunds; treatment of repairs; rules. (1) As used in this section, “property” means
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(a)(A) All property within a single tax account, other than specially assessed property; and (B) Specially assessed property. (b) “Specially assessed property” means any portion of a property tax account that is subject to special assessment under a program codified in ORS chapte…
ORS 308.428 [1999 c.20 §2; 2007 c.450 §3; repealed by 2015 c.92 §2]
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[Repealed or reserved.]
ORS 308.429 Relief not allowed in case of arson by property owner. No relief under ORS 308.146 (5) or (6) or 308.425 shall be given to any person who is convicted of arson with regard to the property for which relief is sought. [Formerly 308.440]
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[Repealed or reserved.]
ORS 308.430 [1971 c.497 §2; repealed by 1974 s.s. c.14 §3]
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[Repealed or reserved.]
ORS 308.434 Homesteads destroyed by wildfire; special assessment of rebuilt homesteads; fees; application procedure; disqualification; appeals; treatment of added property. (1) As used in this section
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(a) “Destroyed homestead” means a homestead that was destroyed by wildfire between September 1, 2020, and September 30, 2020, in a county included in the geographical area covered by a state of emergency declared in response to the wildfire. (b) “Eligible property” means a rebuil…
ORS 308.435 [1971 c.497 §3; repealed by 1974 s.s. c.14 §3]
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[Repealed or reserved.]
ORS 308.440 [1971 c.497 §4; 1974 c.14 §2; 2001 c.422 §3; renumbered 308.429 in 2025]
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REHABILITATED RESIDENTIAL PROPERTY
ORS 308.450 Definitions for ORS 308.450 to 308.481. As used in ORS 308.450 to 308.481
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(1) “Distressed area” means a primarily residential area of a county or city that is designated as a distressed area by the county or city because the area is detrimental to the safety, health and welfare of the community due to the following factors: (a) Deterioration; (b) Inade…
ORS 308.453 Policy. The Legislative Assembly finds that it is in the public interest to encourage the rehabilitation of existing units in substandard condition and the conversion of transient accommodation to permanent residential units and the conversion of nonresidential structures to permanent residential units in order to make these units sound additions to the housing stock of the state. The Legislative Assembly further finds that cities and counties of this state should be enabled to establish and design programs to stimulate such rehabilitation and or conversion based on the incentive of a local property tax exemption, which is authorized under ORS 308.450 to 308.481. [1975 c.696 §1a; 1977 c.472 §2; 1979 c.768 §2; 1989 c.1051 §7]
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[Repealed or reserved.]
ORS 308.455 [Repealed by 1975 c.365 §4]
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[Repealed or reserved.]
ORS 308.456 Application of ORS 308.450 to 308.481; standards for processing certificate applications. (1) ORS 308.450 to 308.481 apply to rehabilitated residential property located within the jurisdiction of a governing body which adopts, by resolution or ordinance, the provisions of ORS 308.450 to 308.481. Except as provided in subsection (2) of this section, the limited assessment provided by ORS 308.450 to 308.481 only applies to the tax levy of a governing body which adopts the provisions of ORS 308.450 to 308.481
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(2) The limited assessment provided by ORS 308.450 to 308.481 shall apply to the tax levy of all taxing districts in which property certified for limited assessment under ORS 308.450 to 308.481 is located when, upon request of a governing body which has adopted the provisions of …
ORS 308.457 Determining boundaries of distressed areas; rules; limitation. (1) Each city or county that adopts, by resolution or ordinance, ORS 308.450 to 308.481, shall adopt rules specifying the process for determining the boundaries of a distressed area and for distressed area boundary changes
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(2) The cumulative land area within the boundaries of distressed areas within a city or county, whichever adopts the provisions of ORS 308.450 to 308.481, may not exceed 20 percent of the total land area of the city or county. [2005 c.94 §50]
ORS 308.459 Valuation of rehabilitated property not to be increased; effect of filing date of certificate. (1) For purposes of ORS 308.232, the assessed value of rehabilitated residential property shall be not more than its assessed value as it appears in the last certified assessment roll next preceding the date on which the application for limited assessment is filed with the governing body as provided in ORS 308.462. If the certificate of qualification is filed with the assessor as provided in ORS 307.512 and 308.466, the limited assessment shall apply with respect to the first assessment roll certified after that date or if the certificate of qualification is filed after the deadline set forth in ORS 307.512, the limited assessment shall apply as of the following January 1, and shall continue to apply for a total of 10 consecutive assessment rolls
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(2) Notwithstanding subsection (1) of this section, if the multifamily rehabilitated residential housing is subject to a low income rental assistance contract with an agency of this state or of the United States, the city may extend the limited assessment provided by ORS 308.450 …
ORS 308.460 [Repealed by 1975 c.365 §4]
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[Repealed or reserved.]
ORS 308.462 Qualifications for limited assessment. To qualify for the limited assessment provided by ORS 308.450 to 308.481, the owner shall
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(1) Prior to commencement of rehabilitation improvements, secure from the governing body or its duly authorized agent, verification of noncompliance with code as described in ORS 308.450 (3)(b); (2) File an agreement with the governing body, where required by the governing body, …