Oregon Revised Statutes

Or. Rev. Stat. § 308.105 (2026)

Personal property

✓ current as of May 2026

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308.105 Personal property. (1) Except as otherwise specifically provided, all personal property shall be assessed for taxation each year at its situs as of the day and hour of assessment prescribed by law.

(2) Personal property may be assessed in the name of the owner or of any person having possession or control thereof. Where two or more persons jointly are in possession or have control of any personal property, in trust or otherwise, it may be assessed to any one or all of such persons. [Amended by 1955 c.720 §1; 1961 c.683 §1]

308.110 [Repealed by 1957 c.342 §1 (308.256 enacted in lieu of 308.110 and 308.255)]

Notes of Decisions

Cited in 17 cases, 1958–2020 · leading case: Benjamin Franklin Sav. & Loan Ass'n v. Dep't of Revenue, 801 P.2d 771 (Or. 1990).

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Benjamin Franklin Sav. & Loan Ass'n v. Dep't of Revenue, 801 P.2d 771 (Or. 1990). “”); ORS 308.105(2) (“Personal property may be assessed in the name of the owner or any person having possession and control thereof.”

Lakeview Farms, Ltd. v. Dept. of Rev., 21 Or. Tax 161 (Or. T.C. 2013). “ORS 308.105(1) requires that all personal property be assessed for taxation every tax year.”

Pacificorp Power Mktg. v. Dep't of Revenue, 17 Or. Tax 334 (Or. T.C. 2004). “030; (2) assessments are made in *339 the name of the owner of property, ORS 308.105, or sent to the owner, ORS 311.”

Erwin v. Dept. of Rev., 7 Or. Tax 539 (Or. T.C. 1978). “ORS 308.105. Thus the existence of such an assessment is not subject to the vagrant decision of a municipality; it is created by the imperium of the state.”

Jeld-Wen, Inc. v. Dep't of Revenue, 5 Or. Tax 358 (Or. T.C. 1973). “VL 72-421, relating to the value of its inventory for the tax year 1970-1971, subject to assessment pursuant to ORS 308.105. The facts have been stipulated by the parties: (1) During the calendar year 1970, the plaintiff, a manufacturer of wood products, maintained an inventory…”

Norbud, Inc. v. Dep't of Revenue, 6 Or. Tax 335 (Or. T.C. 1976). “Defendant held that the personal property taxes imposed by ORS 308.105 were lawfully levied. Plaintiff’s complaint states two grounds for reversing defendant’s order: “Plaintiff qualifies as a hardship ease under ORS 307.”

W. States Fire Apparatus, Inc. v. Dep't of Revenue, 4 Or. Tax 11 (Or. T.C. 1969). · cites it 4× “ORS 308.105 states that personal property may be assessed in the name of the owner or any person having possession or control of the property and if two or more persons jointly are in possession or control of the personal property it may be assessed to any one or all of such…”

South Coast Lumber Co. v. State Tax Comm'n, 403 P.2d 714 (Or. 1965). · cites it 4× “The answer is that the tax upon the personal property in the present case, as well as in the Edward Hines case, is imposed under ORS 308.105, which provides in part that “personal property may be assessed in the name of the owner or any person having possession or control…”

Deatley Crushing Co. v. Morrow Cnty. Assessor, 21 Or. Tax 77 (Or. T.C. 2013). · cites it 7× “ISSUE The issue is whether the subject property is taxable in Oregon under the provisions of ORS 308.105. IV. ANALYSIS It is important to note that if the property in ques- tion here is not taxable in Morrow County, it would not be Cite as 21 OTR 77 (2013) 79 taxable in Oregon…”

In Re Eola Concrete Tele & Prods. Co., 8 Or. Tax 128 (Or. T.C. 1979). “*[134] ORS 308.105(2), 308.215(2)(a), and 308.290.”

Kleen Solutions v. Lane Cnty. Assessor (Or. T.C. 2012). · cites it 2× “ORS 308.105(1) (providing that, with certain exceptions not here applicable, “all personal property shall be assessed for taxation each year at its situs as of the day and hour of assessment.”

Auto Adventure Inc v. Multnomah Cnty. Assessor (Or. T.C. 2015). · cites it 2× “ORS 308.105(1). That assessment must take place “as of the day and hour of assessment prescribed by law.”

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— Or. Rev. Stat. § 308.105(1) — 4 cases

Lakeview Farms, Ltd. v. Dept. of Rev., 21 Or. Tax 161 (Or. T.C. 2013). “ORS 308.105(1) requires that all personal property be assessed for taxation every tax year.”

Kleen Solutions v. Lane Cnty. Assessor (Or. T.C. 2012). “ORS 308.105(1) (providing that, with certain exceptions not here applicable, “all personal property shall be assessed for taxation each year at its situs as of the day and hour of assessment.”

Auto Adventure Inc v. Multnomah Cnty. Assessor (Or. T.C. 2015). “ORS 308.105(1). That assessment must take place “as of the day and hour of assessment prescribed by law.”

Deatley Crushing Co. v. Morrow Cnty. Assessor, 21 Or. Tax 77 (Or. T.C. 2013). “ISSUE The issue is whether the subject property is taxable in Oregon under the provisions of ORS 308.105. IV. ANALYSIS It is important to note that if the property in ques- tion here is not taxable in Morrow County, it would not be Cite as 21 OTR 77 (2013) 79 taxable in Oregon…”

— Or. Rev. Stat. § 308.105(2) — 7 cases

W. States Fire Apparatus, Inc. v. Dep't of Revenue, 4 Or. Tax 11 (Or. T.C. 1969). “ORS 308.105 states that personal property may be assessed in the name of the owner or any person having possession or control of the property and if two or more persons jointly are in possession or control of the personal property it may be assessed to any one or all of such…”

In Re Eola Concrete Tele & Prods. Co., 8 Or. Tax 128 (Or. T.C. 1979). “*[134] ORS 308.105(2), 308.215(2)(a), and 308.290.”

Kelley v. Washington Cnty. Assessor, Tc-Md 100293b (or.tax 3-30-2011) (Or. T.C. 2011).

Johnson v. Washington Cnty. Assessor, Tc-Md 100310c (or.tax 3-30-2011) (Or. T.C. 2011).

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