Oregon Revised Statutes

Or. Rev. Stat. § 307.030 (2026)

Property subject to assessment generally

✓ current as of May 2026

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307.030 Property subject to assessment generally. (1) All real property within this state and all tangible personal property situated within this state, except as otherwise provided by law, shall be subject to assessment and taxation in equal and ratable proportion.

(2) Except as provided in ORS 308.505 to 308.674, intangible personal property is not subject to assessment and taxation. [Amended by 1993 c.353 §2; 1997 c.154 §28]

Notes of Decisions

Cited in 89 cases (9 in the last 5 years), 1957–2025 · leading case: Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018).

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Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018). · cites it 6× “Under ORS 307.030, all of that property is taxable.”

Dep't of Revenue of Ore. v. ACF Indus., Inc., 510 U.S. 332 (1994). · cites it 4× “Ore. Rev. Stat. § 307.030 (1991). Various classes of business personal property are exempt, including agricultural machinery and equipment; nonfarm business inventories; livestock; poultry; bees; furbearing animals; and agricultural products in the possession of farmers.”

Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010). · cites it 6× “” See also ORS 307.030 (intangible personal property held by centrally assessed taxpayers is subject to assessment and taxation).”

Bnsf Ry. Co. v. Oregon Dept. Of Revenue, 358 F. Supp. 3d 1129 (D. Or. 2018). · cites it 7× “See Or. Rev. Stat. § 307.030 . Under Oregon's generally applicable ad valorem property tax: (1) All real property within this state and all tangible personal property situated within this state, except as otherwise provided by law, shall be subject to assessment and taxation in…”

Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). · cites it 3× “However, ORS 307.030(2) provides that, except in central assessment, “intangible personal property is not subject to assessment and taxation.”

Seneca Sustainable Energy LLC III v. Dept. of Rev., 23 Or. Tax 22 (Or. T.C. 2018). · cites it 4× “That approach is contrary to Oregon law as it has the effect of making intangible assets subject to assessment in contra- vention of ORS 307.030.” Id. at 271 . Unlike the PSA error, which was based at least in part upon an erroneous factual understanding of the energy market,…”

Chart Dev. Corp. v. Dep't, Revenue, 16 Or. Tax 9 (Or. T.C. 2001). “8 Uniformity Taxpayer also argues that the valuations here are inconsistent with the uniformity requirements of the Oregon Constitution and ORS 307.030. Taxpayer has made the common error of attempting to convert a valuation argument into a uniformity complaint by assuming that…”

Seneca Sustainable Energy, LLC II v. Dept. of Rev., 22 Or. Tax 263 (Or. T.C. 2016). · cites it 2× “ORS 307.030. To the extent that any such intangible produces returns in excess of those obtainable in the market for electricity, capacity, and RECs as of the assessment dates, any value attributable to that premium cannot be taken into account.”

Kain/Waller v. Myers, 93 P.3d 62 (Or. 2004). “ORS 307.030(1) provides: “All real property within this state * * *, except as otherwise provided by law, shall be subject to assessment and taxation in equal and ratable proportion.”

Pub. Util. Dist. No. 1 v. Dep't of Revenue, 17 Or. Tax 290 (Or. T.C. 2005). · cites it 3× “ORS 307.030. That being true, there would be no need for the legislature to use “in this state” to qualify the word “property’ in ORS 307.”

Joe Hand Promotions, Inc. v. Jacobson, 874 F. Supp. 2d 1010 (D. Or. 2012). · cites it 3× “19, 2007) (“[I]t could be said that the statute defining intangible personal property [had], in essence, operative effect in that ORS 307.030 had established the fundamental rule that intangible personal property was generally not subject to tax[, and] [therefore, a statute…”

Pacificorp Power Mktg. v. Dep't of Revenue, 17 Or. Tax 334 (Or. T.C. 2004). · cites it 5× “In other cases: (1) only real and tangible personal property are subject to taxation, under ORS 307.030; (2) assessments are made in *339 the name of the owner of property, ORS 308.”

Show all 89 citing cases →

— Or. Rev. Stat. § 307.030(1) — 14 cases

Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010). “” See also ORS 307.030 (intangible personal property held by centrally assessed taxpayers is subject to assessment and taxation).”

Nw. Airlines, Inc. v. Dep't of Revenue, 943 P.2d 175 (Or. 1997).

Crawford v. Dep't of Revenue, 14 Or. Tax 554 (Or. T.C. 1999).

Lauer v. Dept. of Rev., 24 Or. Tax 610 (Or. T.C. 2021).

— Or. Rev. Stat. § 307.030(2) — 16 cases

Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). “However, ORS 307.030(2) provides that, except in central assessment, “intangible personal property is not subject to assessment and taxation.”

Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018). “Under ORS 307.030, all of that property is taxable.”

Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010). “” See also ORS 307.030 (intangible personal property held by centrally assessed taxpayers is subject to assessment and taxation).”

Seneca Sustainable Energy LLC III v. Dept. of Rev., 23 Or. Tax 22 (Or. T.C. 2018). “That approach is contrary to Oregon law as it has the effect of making intangible assets subject to assessment in contra- vention of ORS 307.030.” Id. at 271 . Unlike the PSA error, which was based at least in part upon an erroneous factual understanding of the energy market,…”

Oregon Cable Telecomm. Ass'n v. Dep't of Revenue, 240 P.3d 1122 (Or. Ct. App. 2010).

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