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Oregon Revised Statutes

Or. Rev. Stat. § 306.125 (2026)

Department of Revenue property tax appraisal programs; maintenance of record systems for assessors and tax collectors; county expense sharing agreements; Assessment and Taxation County Account

✓ current as of May 2026
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      306.125 Department of Revenue property tax appraisal programs; maintenance of record systems for assessors and tax collectors; county expense sharing agreements; Assessment and Taxation County Account. (1) The Department of Revenue is authorized to institute programs for the appraisal of property in counties of the state and to make appraisals for the use of county assessors and property value appeals boards in assessing property and reviewing assessment rolls, and may install, and assist in the preparation and maintenance of, maps, plats or standardized record systems, as prescribed by the department, in the offices of assessors and tax collectors.

      (2) The department and county courts are authorized to enter into agreements for the sharing of the expenses of such appraisals and installations including salaries and expenses of department employees engaged therein.

      (3) Counties entering into agreements pursuant to this section may pay to the Department of Revenue from time to time:

      (a) Moneys to be disbursed by the department as part of the county’s share in the expenses authorized under this section and agreed to under such agreements; and

      (b) Moneys to reimburse the department where department disbursements under such agreements, whether from the department’s appropriations from the State General Fund or from moneys credited to the Assessment and Taxation County Account, have exceeded its proportionate share of expenses and a rebalancing of expense-sharing accounts is deemed desirable or necessary.

      (4)(a) All moneys received by the Department of Revenue under subsection (3) of this section shall be immediately turned over to the State Treasurer, who shall deposit the moneys in the General Fund to the credit of an account to be known as the Assessment and Taxation County Account, and such account hereby is continuously appropriated to the Department of Revenue for the purposes of this section and ORS 306.117.

      (b) The Department of Revenue may use the moneys to the credit of the Assessment and Taxation County Account, or any part thereof, for expenditures in connection with appraisals and installations contracted for, including cash advances for travel and living expenses of employees, and including payments to any county made to rebalance expense-sharing accounts, from time to time, where a county’s disbursements under agreements entered into pursuant to this section have exceeded its proportionate share of expenses under such agreement. Any moneys received in reimbursement of these cash advances shall be deposited in the Assessment and Taxation County Account. Refunds of unexpended receipts may be made to the counties. [1953 c.232 §1; 1959 c.115 §1; 1963 c.84 §1; 1985 c.604 §6; 1997 c.541 §95; 2005 c.94 §29; 2013 c.730 §5; 2023 c.29 §10]

Notes of Decisions
Cited in 2 cases, 1965–1997 · leading case: Portland Canning Co. v. State Tax Comm'n, 404 P.2d 236 (Or. 1965).
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Portland Canning Co. v. State Tax Comm'n, 404 P.2d 236 (Or. 1965). “The defendant, State Tax Commission, assumed the responsibility, pursuant to ORS 306.125, of evaluating the plants for tax purposes for the tax year 1962-1963.”
State Ex Rel. D.R. Johnson Lumber Co. v. Dep't of Revenue, 14 Or. Tax 186 (Or. T.C. 1997). “ORS 306.125 and ORS 306.126 provide for assessments of industrial properties.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.