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Oregon Revised Statutes

Or. Rev. Stat. § 308.115 (2026)

Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax; exception for actively mined interests; separately owned improvements separately assessed

✓ current as of May 2026
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      308.115 Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax; exception for actively mined interests; separately owned improvements separately assessed. (1) Whenever any mineral, coal, oil, gas or other severable interest in or part of real property is owned separately and apart from the rights and interests owned in the surface ground of the real property, such minerals, coal, oil, gas or other interest or parts shall not be assessed and taxed.

      (2) Notwithstanding subsection (1) of this section, if the property is actively being mined as of the assessment date, the severable interest described in subsection (1) of this section shall be assessed and taxed as real or personal property in accordance with existing law in the name of the owner, separately from the surface rights and interests in the real property and may be sold for taxes in the same manner and with the same effect as other interests in real property are sold for taxes.

      (3) Whenever any building, structure, improvement, machinery or equipment is owned separately and apart from the land or real property on which it stands or to which it is affixed, such building, structure, improvement, machinery or equipment shall be assessed and taxed in the name of the owner.

      (4) Nothing in this section alters the tax-exempt status of a mining claim described in ORS 307.080. [Amended by 1979 c.689 §9; 1997 c.819 §9; 2012 c.30 §3]

Notes of Decisions
Cited in 13 cases, 1959–2018 · leading case: Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
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Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018). · cites it 7× “(citing ORS 308.115); see also Shields, 266 Or at 470 .”
Bear Creek Plaza, Ore., Ltd. v. Dep't of Revenue, 12 Or. Tax 272 (Or. T.C. 1992). · cites it 2× “Consistent with this rule, ORS 308.115(1) provides that when severable interests such as mineral interests are separately owned from the surface ground, they are to be separately assessed.”
Shields v. Dep't of Revenue, 513 P.2d 784 (Or. 1973). · cites it 2× “Prom Clause 6 which states that Tenant’s Work is to be considered the personal property of the tenant, and from Article 8 A which makes the tenant responsible for all taxes assessed against personal property, we conclude that, as between the plaintiffs and the tenants, the…”
Knapp v. City of Jacksonville, 151 P.3d 143 (Or. 2007). “, ORS 308.115 (illustrating proposition for mineral interests and buildings).”
Knapp I v. City of Jacksonville, 18 Or. Tax 22 (Or. T.C. 2004). “See ORS 308.115 (tax treatment of improvements and severable mineral or other interests owned separately).”
Taylor v. Clackamas Cnty. Assessor, 14 Or. Tax 581 (Or. T.C. 1999). · cites it 2× “ORS 308.115 directs that where improvements are owned separately from the land on which they are located, they are to be separately assessed and taxed in the name of the owner.”
W. Generation Agency v. Dep't of Revenue, 959 P.2d 80 (Or. 1998). “As required by ORS 308.115(2), that property properly was assessed and taxed in the name of the legal property owner, WGA.”
Allied Timber Co. v. Dep't of Revenue, 677 P.2d 33 (Or. 1984). · cites it 3× “ORS 308.115(2) commands that when an improvement is owned separately from the land on which it stands, the improvement must be assessed and taxed in the name of the owner of the improvement.”
Willamette Valley Lumber Co. v. United States, 252 F. Supp. 199 (D. Or. 1966). · cites it 2× “” ORS 308.115(1) provides: “Whenever any standing timber, or any mineral, coal, oil, gas or other severable interest in or part of real property is owned separately and apart from the rights and interests owned in the surface ground of the real property, such standing timber,…”
Warm Springs Lumber Co. v. State Tax Comm'n, 342 P.2d 143 (Or. 1959). “Oregon Laws 1943, ch 304, § 2, now ORS 308.115(2), set out supra. In view of this amendment and the definitions of real and tangible personal property adopted by the legislature for tax purposes, it is our opinion that the property here in question must be deemed real property…”
Moore & Paulson v. Dep't of Revenue, 4 Or. Tax 573 (Or. T.C. 1971). · cites it 2× “” And ORS 308.115 (2) provides that “whenever any building, structure, improvement, machinery, equipment or fixture is owned separately and apart from the land or real property whereon it stands or to which it is affixed, * * * [it] shall be assessed and taxed in the name of the…”
Tri-Pass Ski Club v. Lane Cnty. Assessor, Tc-Md 090031c (or.tax 2-11-2011) (Or. T.C. 2011). · cites it 3× “However, ORS 308.115 provides an exception for the assessment and taxation of buildings, improvements, or fixtures owned separately from the land on which it stands.”
Show all 13 citing cases →
— Or. Rev. Stat. § 308.115(1) — 3 cases
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018). “(citing ORS 308.115); see also Shields, 266 Or at 470 .”
Bear Creek Plaza, Ore., Ltd. v. Dep't of Revenue, 12 Or. Tax 272 (Or. T.C. 1992). “Consistent with this rule, ORS 308.115(1) provides that when severable interests such as mineral interests are separately owned from the surface ground, they are to be separately assessed.”
Willamette Valley Lumber Co. v. United States, 252 F. Supp. 199 (D. Or. 1966). “” ORS 308.115(1) provides: “Whenever any standing timber, or any mineral, coal, oil, gas or other severable interest in or part of real property is owned separately and apart from the rights and interests owned in the surface ground of the real property, such standing timber,…”
— Or. Rev. Stat. § 308.115(2) — 5 cases
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018). “(citing ORS 308.115); see also Shields, 266 Or at 470 .”
Bear Creek Plaza, Ore., Ltd. v. Dep't of Revenue, 12 Or. Tax 272 (Or. T.C. 1992). “Consistent with this rule, ORS 308.115(1) provides that when severable interests such as mineral interests are separately owned from the surface ground, they are to be separately assessed.”
W. Generation Agency v. Dep't of Revenue, 959 P.2d 80 (Or. 1998). “As required by ORS 308.115(2), that property properly was assessed and taxed in the name of the legal property owner, WGA.”
Allied Timber Co. v. Dep't of Revenue, 677 P.2d 33 (Or. 1984). “ORS 308.115(2) commands that when an improvement is owned separately from the land on which it stands, the improvement must be assessed and taxed in the name of the owner of the improvement.”
Warm Springs Lumber Co. v. State Tax Comm'n, 342 P.2d 143 (Or. 1959). “Oregon Laws 1943, ch 304, § 2, now ORS 308.115(2), set out supra. In view of this amendment and the definitions of real and tangible personal property adopted by the legislature for tax purposes, it is our opinion that the property here in question must be deemed real property…”
— Or. Rev. Stat. § 308.115(3) — 3 cases
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018). “(citing ORS 308.115); see also Shields, 266 Or at 470 .”
Taylor v. Clackamas Cnty. Assessor, 14 Or. Tax 581 (Or. T.C. 1999). “ORS 308.115 directs that where improvements are owned separately from the land on which they are located, they are to be separately assessed and taxed in the name of the owner.”
Tri-Pass Ski Club v. Lane Cnty. Assessor, Tc-Md 090031c (or.tax 2-11-2011) (Or. T.C. 2011). “However, ORS 308.115 provides an exception for the assessment and taxation of buildings, improvements, or fixtures owned separately from the land on which it stands.”
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