Oregon Revised Statutes

Or. Rev. Stat. § 306.005 (2026)

Property tax law definitions applicable in charter counties

✓ current as of May 2026

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306.005 Property tax law definitions applicable in charter counties. As used in the laws of this state relating to the assessment, levy, collection and review of ad valorem taxes, unless the context otherwise requires:

(1) “Assessor” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon assessors with respect to ad valorem taxes by the laws of this state.

(2) “Clerk” or “county clerk” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon county clerks with respect to ad valorem taxes by the laws of this state.

(3) “Court” or “county court” includes, in a county having a county charter, the body performing thereunder the duties imposed upon county courts with respect to ad valorem taxes by the laws of this state.

(4) “Sheriff” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon sheriffs with respect to ad valorem taxes by the laws of this state.

(5) “Tax collector” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon tax collectors with respect to ad valorem taxes by the laws of this state.

(6) “Treasurer” includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon treasurers with respect to ad valorem taxes by the laws of this state. [1963 c.238 §15]

306.006 [2003 c.655 §47b; repealed by 2019 c.585 §31]

306.010 [Amended by 1961 c.573 §1; renumbered 305.010]

306.020 [Amended by 1953 c.381 §4; renumbered 305.020]

306.030 [Renumbered 305.030]

306.040 [Subsections (2), (3) and (4) of 1959 Replacement Part enacted as 1957 c.632 §28 (subsections (2), (3) and (4) of 306.040 enacted in lieu of 316.710); subsection (5) of 1959 Replacement Part derived from 1957 c.632 §2; renumbered 305.040]

306.050 [Amended by 1959 c.492 §4; renumbered 305.050]

306.060 [Renumbered 305.060]

306.070 [Renumbered 305.070]

306.080 [Renumbered 305.080]

306.090 [Renumbered 305.090]

306.100 [Renumbered 305.100]

306.110 [Renumbered 305.110]

306.111 [Formerly 306.130; repealed by 1983 c.605 §6]

SUPERVISION OF PROPERTY TAX ADMINISTRATION BY DEPARTMENT OF REVENUE

Notes of Decisions

Cited in 3 cases, 1970–2003 · leading case: Harelson v. Schneyder, 16 Or. Tax 123 (Or. T.C. 2003).

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Harelson v. Schneyder, 16 Or. Tax 123 (Or. T.C. 2003). · cites it 2× “See ORS 306.005. 5 Therefore, as provided in the text of ORS 305.”

Dep't of Revenue v. Cnty. of Multnomah, 4 Or. Tax 133 (Or. T.C. 1970). · cites it 2× “ORS 306.005 reads in part: “As used in the laws of this state relating to the assessment, levy, collection and review of ad valorem taxes, unless the context otherwise requires: “(1) ‘Assessor’ includes, in a county having a county charter, the individual or officer performing…”

Multnomah Cnty. v. Dep't of Revenue, 8 Or. Tax 422 (Or. T.C. 1980). · cites it 2× “) State law, in ORS 306.005(1), defines the assessor, in a county having a home rule charter, as follows: '"Assessor’ includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon assessors with respect to ad valorem taxes…”

— Or. Rev. Stat. § 306.005(1) — 2 cases

Harelson v. Schneyder, 16 Or. Tax 123 (Or. T.C. 2003). “See ORS 306.005. 5 Therefore, as provided in the text of ORS 305.”

Multnomah Cnty. v. Dep't of Revenue, 8 Or. Tax 422 (Or. T.C. 1980). “) State law, in ORS 306.005(1), defines the assessor, in a county having a home rule charter, as follows: '"Assessor’ includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon assessors with respect to ad valorem taxes…”

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