306.126
Appraisal of industrial property by department; delegation to county assessors;
minimum duration; rules.
(1) As used in this section:
(a) “County-appraised
industrial property” means:
(A) Any unit of
industrial property if the improvements of the property have a real market
value of $1 million or less on the assessment roll for the preceding year; and
(B) Any unit of
industrial property for which the appraisal responsibility has been delegated
to the county assessor under subsection (3) of this section.
(b)(A) “State-appraised
industrial property” means any unit of industrial property if the improvements
of the property have a real market value of more than $1 million on the
assessment roll for the preceding year.
(B) “State-appraised
industrial property” does not mean property for which the appraisal
responsibility has been delegated to a county assessor under subsection (3) of
this section.
(2)(a) The
Department of Revenue shall appraise each state-appraised industrial property
situated within each county and advise the county assessor of the real market
value of the property and the property’s net improvements. Except as provided
in subsection (3) of this section, no part of the cost of the appraisal shall
be borne by the county. The cost of the appraisal shall be reimbursed from the
County Assessment Function Funding Assistance Account as provided under ORS
294.184.
(b) The
department shall advise the assessor of the values determined under this
subsection by a date that is determined to give the assessor sufficient time to
prepare the assessment roll.
(3)(a)
Notwithstanding subsection (2) of this section, upon request of the county
assessor, the department may delegate to the county assessor the department’s
responsibility for making the appraisals of state-appraised industrial property
required under subsection (2) of this section.
(b) A request by
the county assessor under this subsection must be made prior to January 1 for
the following assessment year and must be accompanied by any information
required by the department.
(c) If
responsibility is delegated under this subsection, the entire cost of making
the appraisals delegated shall be borne by the county.
(d) No appeal may
be taken from any determination of the department under this subsection.
(4)(a) Once the
responsibility for making appraisals of a state-appraised industrial property
is delegated to the county assessor under subsection (3) of this section, the
property shall remain a county-appraised industrial property for five
consecutive assessment years.
(b) After five
consecutive assessment years, the industrial property shall remain a
county-appraised industrial property until the county assessor requests the
department to resume responsibility for appraising the property. Upon the
request of the county assessor, the property shall revert to a state-appraised
industrial property as of the next following assessment year.
(5) The
department may adopt any rules necessary to carry out the purposes of this
section.
(6) The
department may adopt an appraisal schedule that promotes the efficient use of
its resources. [1955 c.231 §1; 1957 c.589 §1; 1963 c.85 §1; 1989 c.796 §20;
1991 c.459 §33; 1997 c.325 §17; 1997 c.541 §96; 2001 c.303 §15; 2015 c.36 §1]
306.127 [1955 c.230 §1; repealed by 1963
c.225 §2]
306.128 [1955 c.230 §2; 1957 c.589 §2;
repealed by 1963 c.225 §2]
306.129 [1957 c.589 §3; 1975 c.789 §11;
1977 c.884 §5; repealed by 1977 c.884 §32]
306.130 [Renumbered 306.111]
Notes of Decisions
Karamanos Holdings Inc. I v. Dept. of Rev., 21 Or. Tax 198 (Or. T.C. 2013).
· cites it 8× “The statute then goes on to say that those terms have the meaning assigned in ORS 306.126 “and include those properties appraised by the department for ad valorem property tax purposes.”
Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018).
· cites it 2× “The amount of property tax that Seneca would have had to pay, in turn, would be based on the department's determination of the real market value of the structures, machinery, and equipment that constitute Seneca's industrial property under ORS 306.126 (requiring department in…”
Seneca Sustainable Energy v. Lane Cnty. Assessor, 21 Or. Tax 366 (Or. T.C. 2014).
· cites it 2× “For the 2012-13 tax year, the department, respon- sible under ORS 306.126 for assessing this industrial property, determined that the RMV of the property was $62,065,350 and $60,954,478 was the assessed value (AV).”
Seifert v. Dep't of Revenue, 14 Or. Tax 401 (Or. T.C. 1998).
· cites it 2× “A clerical error is an error on the roll which either arises from an error in the ad valorem tax records of the assessor, or the records of the Department of Revenue for property assessed under ORS 306.126, or which is a failure to correctly reflect the ad valorem tax records of…”
State Ex Rel. D.R. Johnson Lumber Co. v. Dep't of Revenue, 14 Or. Tax 186 (Or. T.C. 1997).
· cites it 3× “The subject property is industrial property appraised by the defendant pursuant to ORS 306.126. *188 “2. For the 1994-95 tax year, Jim Bennett of the Property Tax Division of the Oregon Department of Revenue appraised the subject improvements pursuant to ORS 306.”
Seneca Sustainable Energy LLC III v. Dept. of Rev., 23 Or. Tax 22 (Or. T.C. 2018).
“1 The department was responsible for appraising the property under ORS 306.126. The department appraised the property at a real market value (RMV) of $62,065,350 for tax year 2012-13, and approximately $58,500,000 for tax year 2013-14.”
Pub. Util. Dist. No. 1 v. Dep't of Revenue, 17 Or. Tax 290 (Or. T.C. 2005).
“ORS 306.126. A second instance of a direct department role is the assessment of so called “centrally assessed” properties under the central assessment statutes.”
Borden, Inc. v. Dep't of Revenue, 595 P.2d 1372 (Or. 1979).
“2 The actual appraisal of the two properties was done by the Department of Revenue, Industrial Section, Assessment and Appraisal Division, on behalf of the County Assessor, pursuant to ORS 306.126(1) and OAR 150-306.126(1)-B. 3 ORS 308.”
D. R. Johnson Lumber Co. v. Dep't of Revenue, 866 P.2d 1227 (Or. 1994).
“nes an industrial plant as: “(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…”
Astoria Plywood Corp. v. Dep't of Revenue, 6 Or. Tax 40 (Or. T.C. 1975).
“, values — 289,700 — 674,110 — 682,280 Value of machinery and equipment $ 353,268 $ 564,110 $ 467,720 As an aid to understanding the case, note should be taken that ORS 306.126 provides that the defendant Department of Revenue and a county assessor, in consultation with each…”
Allied Timber Co. v. Dep't of Revenue, 8 Or. Tax 428 (Or. T.C. 1980).
“) The parties further conceded that the real property improvements, the value of which was stated upon the several tax statements under the category of improvements, was annually determined by the Department of Revenue on behalf of the Hood River County Assessor pursuant to a…”
In Re Willamette Indus., Inc., 8 Or. Tax 324 (Or. T.C. 1980).
· cites it 2× “ORS 306.126 provides for the department to furnish experienced appraisers from the department’s staff to undertake industrial appraisals upon a county’s request.”
— Or. Rev. Stat. § 306.126(1) — 3 cases
Borden, Inc. v. Dep't of Revenue, 595 P.2d 1372 (Or. 1979).
“2 The actual appraisal of the two properties was done by the Department of Revenue, Industrial Section, Assessment and Appraisal Division, on behalf of the County Assessor, pursuant to ORS 306.126(1) and OAR 150-306.126(1)-B. 3 ORS 308.”
— Or. Rev. Stat. § 306.126(1)(a) — 1 case
— Or. Rev. Stat. § 306.126(1)(a)(A) — 1 case
— Or. Rev. Stat. § 306.126(1)(a)(B) — 3 cases
Karamanos Holdings Inc. I v. Dept. of Rev., 21 Or. Tax 198 (Or. T.C. 2013).
“The statute then goes on to say that those terms have the meaning assigned in ORS 306.126 “and include those properties appraised by the department for ad valorem property tax purposes.”
— Or. Rev. Stat. § 306.126(1)(b)(A) — 1 case
— Or. Rev. Stat. § 306.126(2) — 5 cases
— Or. Rev. Stat. § 306.126(3) — 1 case
— Or. Rev. Stat. § 306.126(3)(a) — 2 cases
— Or. Rev. Stat. § 306.126(3)(d) — 1 case
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