Or. Rev. Stat. » Oregon Revised Statutes
Oregon Revised Statutes

Or. Rev. Stat. § 307.090 (2026)

Property of the state, counties and other municipal corporations; payments in lieu of taxes on city-owned electric utility property

✓ current as of May 2026
Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      307.090 Property of the state, counties and other municipal corporations; payments in lieu of taxes on city-owned electric utility property. (1) Except as provided by law, all property of the state and all public or corporate property used or intended for corporate purposes of the several counties, cities, towns, school districts, irrigation districts, drainage districts, ports, water districts, housing authorities, public universities listed in ORS 352.002 and all other public or municipal corporations in this state, is exempt from taxation.

      (2) Any city may agree with any school district to make payments in lieu of taxes on all property of the city located in any such school district, and which is exempt from taxation under subsection (1) of this section when such property is outside the boundaries of the city and owned, used or operated for the production, transmission, distribution or furnishing of electric power or energy or electric service for or to the public. [Amended by 1953 c.698 §7; 1957 c.649 §1; 1975 c.568 §1; 1977 c.673 §1; 1991 c.851 §2; 2005 c.832 §1; 2009 c.804 §1; 2013 c.768 §125]

Notes of Decisions
Cited in 73 cases (1 in the last 5 years), 1969–2026 · leading case: Pub. Util. Dist. No. 1 v. Dep't of Revenue, 17 Or. Tax 290 (Or. T.C. 2005).
Sort: Relevance Newest Treatment
Pub. Util. Dist. No. 1 v. Dep't of Revenue, 17 Or. Tax 290 (Or. T.C. 2005). · cites it 18× “Even if the department is otherwise permitted to make omitted property assessments, is its assessment for the 1995-96 tax year time barred? Taxpayers Seattle and Tacoma raise the following issues: 1.”
Pacificorp Power Mktg., Inc. v. Dep't of Revenue, 131 P.3d 725 (Or. 2006). · cites it 7× “515 (2001) provided an exception to the general exemption from taxation for municipal property set out in ORS 307.090 (2001). We now turn to the question whether PPM “used” the facility, including its real and personal property, and tangible and intangible property.”
City of Seattle v. Dep't of Revenue, 357 P.3d 979 (Or. 2015). · cites it 10× “As introduced in the Senate, the bill added property tax exemptions to ORS 307.090 for local service districts, people’s utility dis- tricts, electric cooperatives, and private utilities that had taxable interests in the Pacific Northwest Intertie.”
Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010). · cites it 5× “220 (exemption for certain property of nonprofit mutuals or cooperative telephone associations “shall not apply to any parcel of land or building owned by any such association, which land or building shall be assessed and apportioned by the [department] in accordance with…”
W. Generation Agency v. Dep't of Revenue, 959 P.2d 80 (Or. 1998). · cites it 7× “WGA challenged the assessment, asserting that it is a public or municipal corporation whose property is completely exempt from taxation under ORS 307.090(1). 3 Alternatively, WGA argued that at least the portion of the property funded by *331 EWEB is exempt under ORS 307.”
Pac. States Marine Fisheries Comm'n v. Dep't of Revenue, 206 P.3d 1037 (Or. 2009). · cites it 23× “The question in this case is whether the Pacific States Marine Fisheries Commission (Pacific Fisheries) is a “public * * * corporatio[n] in this state” and thus entitled to a property tax exemption under ORS 307.090. The Tax Court held that, because Pacific Fisheries is not a…”
Port of Coos Bay v. Dep't of Revenue, 691 P.2d 100 (Or. 1984). · cites it 5× “The relevant statutes are ORS 307.090(1), 1 307.110(1) 2 and 307.120(l)(a).”
White City, Oregon, Water Sys., Inc. v. Dep't of Revenue, 590 P.2d 724 (Or. 1979). · cites it 5× “Pursuant to ORS 307.090(1), the taxpayer petitioned the Department of Revenue for an exemption from taxation of its property on the theory that the property was being used for a "municipal purpose.”
City of Seattle II v. Dept. of Rev., 21 Or. Tax 269 (Or. T.C. 2013). · cites it 5× “That litigation ended, however, before other issues had been addressed by this court. This was due to Or Laws 2005 ch 832, a statute amending ORS 307.”
W. Generation Agency v. Dep't of Revenue, 14 Or. Tax 141 (Or. T.C. 1997). · cites it 18× “Review of these definitions provides a general feel for the legislature’s use of the term “municipal corporation,” but sheds no specific light upon the legislature’s intention as to the meaning of municipal corporations in ORS 307.090. The context of each definition provides…”
City of Eugene v. Dep't of Revenue, 15 Or. Tax 1 (Or. T.C. 1998). · cites it 5× “Defendant contends that because EWEB only has charter authority to operate utilities for the city, the use of the property for child care is inconsistent with its corporate purpose and therefore the land is taxable under ORS 307.090. 1 There is no dispute of *2 material fact and…”
Avis Rent a Car Sys., Inc. v. Dep't of Revenue, 995 P.2d 1163 (Or. 2000). · cites it 2× “See ORS chapter 778 (creating Port and defining its functions and powers); ORS 307.090 (exempting Port property from taxation).”
Show all 73 citing cases →
— Or. Rev. Stat. § 307.090(1) — 32 cases
Pacificorp Power Mktg., Inc. v. Dep't of Revenue, 131 P.3d 725 (Or. 2006). “515 (2001) provided an exception to the general exemption from taxation for municipal property set out in ORS 307.090 (2001). We now turn to the question whether PPM “used” the facility, including its real and personal property, and tangible and intangible property.”
W. Generation Agency v. Dep't of Revenue, 959 P.2d 80 (Or. 1998). “WGA challenged the assessment, asserting that it is a public or municipal corporation whose property is completely exempt from taxation under ORS 307.090(1). 3 Alternatively, WGA argued that at least the portion of the property funded by *331 EWEB is exempt under ORS 307.”
Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010). “220 (exemption for certain property of nonprofit mutuals or cooperative telephone associations “shall not apply to any parcel of land or building owned by any such association, which land or building shall be assessed and apportioned by the [department] in accordance with…”
Port of Coos Bay v. Dep't of Revenue, 691 P.2d 100 (Or. 1984). “The relevant statutes are ORS 307.090(1), 1 307.110(1) 2 and 307.120(l)(a).”
White City, Oregon, Water Sys., Inc. v. Dep't of Revenue, 590 P.2d 724 (Or. 1979). “Pursuant to ORS 307.090(1), the taxpayer petitioned the Department of Revenue for an exemption from taxation of its property on the theory that the property was being used for a "municipal purpose.”
— Or. Rev. Stat. § 307.090(3) — 3 cases
City of Seattle v. Dep't of Revenue, 357 P.3d 979 (Or. 2015). “As introduced in the Senate, the bill added property tax exemptions to ORS 307.090 for local service districts, people’s utility dis- tricts, electric cooperatives, and private utilities that had taxable interests in the Pacific Northwest Intertie.”
Boquist v. Dept. of Rev., 23 Or. Tax 263 (Or. T.C. 2019).
City of Seattle v. Dept. of Rev. (Or. 2015).
— Or. Rev. Stat. § 307.090(3)(a) — 1 case
Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010). “220 (exemption for certain property of nonprofit mutuals or cooperative telephone associations “shall not apply to any parcel of land or building owned by any such association, which land or building shall be assessed and apportioned by the [department] in accordance with…”
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.