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Oregon Revised Statutes

Or. Rev. Stat. § 308.007 (2026)

Definitions

✓ current as of May 2026
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      308.007 Definitions. (1) As used in the statute laws of this state, unless the context or a specially applicable definition requires otherwise, for purposes of property taxation:

      (a) “Assessment date” means the day of the assessment year on which property is to be assessed under ORS 308.210 or 308.250.

      (b) “Assessment year” means calendar year.

      (c) “Tax year” or “fiscal year” means a period of 12 months beginning on July 1.

      (d) “Year” means the assessment year.

      (2) For purposes of property taxation, unless the context requires otherwise, the assessment year beginning January 1 corresponds to the tax year beginning July 1 of the same calendar year. [1977 c.461 §1; 1991 c.459 §82; 1997 c.541 §146; 1999 c.1078 §66; 2005 c.94 §42]

 

      Note: The definition of “manufactured structure” provided in 307.021 applies to ORS chapter 308.

Notes of Decisions
Cited in 270 cases (47 in the last 5 years), 1984–2026 · leading case: Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016).
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Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). · cites it 5× “007(1)(b); see also ORS 308.007 (1)(d) (defining “year” as “assessment year”).”
River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021). · cites it 7× “However, ORS 308.007 defines certain uses of the term “year” for purposes of property taxation, obviating analysis under the methodology prescribed in State v.”
Powell St. I, LLC v. Multnomah Cnty. Assessor, 445 P.3d 297 (Or. 2019). “See ORS 308.007 (defining assessment date and explaining relationship to tax year).”
Boardman Acquisition, LLC v. Dep't of Revenue, 393 P.3d 1147 (Or. 2017). · cites it 3× “” See ORS 308.007(l)(a) (“‘Assessment date’ means the day of the assessment year on which property is to be assessed under ORS 308.”
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019). · cites it 2× “”12 As summarized above, property generally is “qualified” if it is new, meets minimum cost requirements, was constructed to further the produc- tion of income, is owned or leased by an authorized firm, is 11 Because an “assessment year” means the calendar year (ORS 308.007…”
Neff v. Jackson Cnty., 67 P.3d 977 (Or. Ct. App. 2003). · cites it 2× “” ORS 308.007(1)(b). Second, ORS 366.785(1), which pertains to highway fund appropriations to cities, defines “year” as “a calendar year.”
Linstrom v. Dept. of Rev., 24 Or. Tax 223 (Or. T.C. 2020). “210(1), ORS 308.007. Therefore, Plaintiff’s applica- tion for a MAV reduction was due on or before December 31, 2016.”
Douglas Cnty. Assessor v. Crawford, 21 Or. Tax 6 (Or. T.C. 2012). “I, 20 OTR 395 (2011) in concluding that it did not need to 2 See ORS 308.007 for definitions of what is an assessment year as opposed to a tax year.”
Boardman Acquisition LLC v. Dept. of Rev., 22 Or. Tax 183 (Or. T.C. 2015). · cites it 3× “007(1)(c) defines a “tax year” as a period beginning on July 1 and lasting for twelve months; ORS 308.007(1)(b) defines the “assessment year” as the calendar year; ORS 308.”
Mid-Willamette Valley Comm. Action Agcy. v. Dept. of Rev., 24 Or. Tax 214 (Or. T.C. 2020). “See ORS 308.007(1)(c). Therefore, Plaintiff’s January 3, 2018, fil- ing was well in advance of the Second April 1 Deadline.”
Power Rents LLC v. Dept. of Rev., 24 Or. Tax 486 (Or. T.C. 2021). “, ORS 308.007(2) (“For purposes of property taxation, unless the context requires otherwise, the assessment year beginning January 1 corresponds to the tax year beginning July 1 of the same calendar year.”
Clark v. Multnomah Cnty. Assessor, 17 Or. Tax 72 (Or. T.C. 2002). “ORS 308.007. 2 All references to the Oregon Revised Statutes (ORS) are to 1999.”
Show all 270 citing cases →
— Or. Rev. Stat. § 308.007(1) — 4 cases
River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021). “However, ORS 308.007 defines certain uses of the term “year” for purposes of property taxation, obviating analysis under the methodology prescribed in State v.”
Fournier v. Dep't of Revenue, 9 Or. Tax 462 (Or. T.C. 1984).
Dunne v. Dept. of Rev. (Or. T.C. 2024).
Carver Sch. v. Clackamas Cnty. Assessor (Or. T.C. 2014).
— Or. Rev. Stat. § 308.007(1)(a) — 8 cases
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). “007(1)(b); see also ORS 308.007 (1)(d) (defining “year” as “assessment year”).”
Triplett v. Columbia Cnty. Assessor (Or. T.C. 2025).
Freres Lumber Co. Inc. v. Linn Cnty. Assessor (Or. T.C. 2025).
Craig v. Clackamas Cnty. Assessor, Tc-Md 101133c (or.tax 2-16-2011) (Or. T.C. 2011).
Chmela v. Lane Cnty. Assessor, Tc-Md 100292c (or.tax 2-10-2011) (Or. T.C. 2011).
— Or. Rev. Stat. § 308.007(1)(b) — 15 cases
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). “007(1)(b); see also ORS 308.007 (1)(d) (defining “year” as “assessment year”).”
United Streetcar, LLC v. Dept. of Rev., 23 Or. Tax 418 (Or. T.C. 2019). “”12 As summarized above, property generally is “qualified” if it is new, meets minimum cost requirements, was constructed to further the produc- tion of income, is owned or leased by an authorized firm, is 11 Because an “assessment year” means the calendar year (ORS 308.007…”
Neff v. Jackson Cnty., 67 P.3d 977 (Or. Ct. App. 2003). “” ORS 308.007(1)(b). Second, ORS 366.785(1), which pertains to highway fund appropriations to cities, defines “year” as “a calendar year.”
River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021). “However, ORS 308.007 defines certain uses of the term “year” for purposes of property taxation, obviating analysis under the methodology prescribed in State v.”
Boardman Acquisition LLC v. Dept. of Rev., 22 Or. Tax 183 (Or. T.C. 2015). “007(1)(c) defines a “tax year” as a period beginning on July 1 and lasting for twelve months; ORS 308.007(1)(b) defines the “assessment year” as the calendar year; ORS 308.”
— Or. Rev. Stat. § 308.007(1)(c) — 26 cases
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). “007(1)(b); see also ORS 308.007 (1)(d) (defining “year” as “assessment year”).”
Boardman Acquisition LLC v. Dept. of Rev., 22 Or. Tax 183 (Or. T.C. 2015). “007(1)(c) defines a “tax year” as a period beginning on July 1 and lasting for twelve months; ORS 308.007(1)(b) defines the “assessment year” as the calendar year; ORS 308.”
Mid-Willamette Valley Comm. Action Agcy. v. Dept. of Rev., 24 Or. Tax 214 (Or. T.C. 2020). “See ORS 308.007(1)(c). Therefore, Plaintiff’s January 3, 2018, fil- ing was well in advance of the Second April 1 Deadline.”
Washington Cnty. Assessor v. Christ Gospel Church, 21 Or. Tax 452 (Or. T.C. 2014).
Lee v. Marion Cnty. Assessor (Or. T.C. 2016).
— Or. Rev. Stat. § 308.007(1)(d) — 1 case
River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021). “However, ORS 308.007 defines certain uses of the term “year” for purposes of property taxation, obviating analysis under the methodology prescribed in State v.”
— Or. Rev. Stat. § 308.007(2) — 32 cases
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). “007(1)(b); see also ORS 308.007 (1)(d) (defining “year” as “assessment year”).”
River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021). “However, ORS 308.007 defines certain uses of the term “year” for purposes of property taxation, obviating analysis under the methodology prescribed in State v.”
Boardman Acquisition LLC v. Dept. of Rev., 22 Or. Tax 183 (Or. T.C. 2015). “007(1)(c) defines a “tax year” as a period beginning on July 1 and lasting for twelve months; ORS 308.007(1)(b) defines the “assessment year” as the calendar year; ORS 308.”
Power Rents LLC v. Dept. of Rev., 24 Or. Tax 486 (Or. T.C. 2021). “, ORS 308.007(2) (“For purposes of property taxation, unless the context requires otherwise, the assessment year beginning January 1 corresponds to the tax year beginning July 1 of the same calendar year.”
Shatzer v. Dep't of Revenue, 934 P.2d 1119 (Or. 1997).
— Or. Rev. Stat. § 308.007(2)(a) — 1 case
Stoughton v. Josephine Cnty. Assessor, 17 Or. Tax 67 (Or. T.C. 2002).
— Or. Rev. Stat. § 308.007(2)(b) — 1 case
Neff v. Jackson Cnty., 67 P.3d 977 (Or. Ct. App. 2003). “” ORS 308.007(1)(b). Second, ORS 366.785(1), which pertains to highway fund appropriations to cities, defines “year” as “a calendar year.”
— Or. Rev. Stat. § 308.007(a) — 1 case
Stafford Hills Props., LLC & Zupancic Rathbone Law Grp. PC v. Clackamas Cnty. Assessor (Or. T.C. 2015).
— Or. Rev. Stat. § 308.007(c) — 1 case
Baker Cabin Historic Soc'y v. Clackamas Cnty. Assessor (Or. T.C. 2012).
— Or. Rev. Stat. § 308.007(l)(a) — 1 case
Boardman Acquisition, LLC v. Dep't of Revenue, 393 P.3d 1147 (Or. 2017). “” See ORS 308.007(l)(a) (“‘Assessment date’ means the day of the assessment year on which property is to be assessed under ORS 308.”
— Or. Rev. Stat. § 308.007(l)(b) — 2 cases
Boardman Acquisition, LLC v. Dep't of Revenue, 393 P.3d 1147 (Or. 2017). “” See ORS 308.007(l)(a) (“‘Assessment date’ means the day of the assessment year on which property is to be assessed under ORS 308.”
Stoughton v. Josephine Cnty. Assessor, 17 Or. Tax 67 (Or. T.C. 2002).
— Or. Rev. Stat. § 308.007(l)(c) — 1 case
Boardman Acquisition, LLC v. Dep't of Revenue, 393 P.3d 1147 (Or. 2017). “” See ORS 308.007(l)(a) (“‘Assessment date’ means the day of the assessment year on which property is to be assessed under ORS 308.”
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