Oregon Revised Statutes

Or. Rev. Stat. § 308.125 (2026)

Undivided interest; assessment; ownership of less than one forty-eighth interest

✓ current as of May 2026

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308.125 Undivided interest; assessment; ownership of less than one forty-eighth interest. (1) An undivided interest in lands or lots, or other real property, or in personal property, may be assessed and taxed as such. Any person desiring to pay the tax on an undivided interest in any real property may do so by paying the tax collector a sum equal to such proportion of the entire taxes charged on the entire tract as the interest paid on bears to the whole.

(2) If an undivided interest in property is less than one forty-eighth of the entire interest in the property the interest need not be assessed or taxed to the owner of such undivided interest, and the assessor and tax collector may treat all such undivided interests as one interest which shall be listed as belonging to an unknown owner. Any number of owners of undivided interests which are listed as belonging to an unknown owner because of this subsection, may request the assessor and tax collector that notices concerning the property be sent to a specific person at a specific address. The assessor and tax collector shall honor such request, but if more than one request is made, only the one signed by the greater number of undivided interest holders shall be honored.

(3) Any person paying the taxes on property listed as belonging to an unknown owner because of subsection (2) of this section, shall have a right of contribution from the owners of the undivided interests on account of the taxes paid on the interests of the owners of the undivided interests. No refund of taxes may be granted under ORS 311.806 on the grounds of the payment of taxes on property of another. [Amended by 1973 c.803 §3]

Notes of Decisions

Cited in 4 cases (1 in the last 5 years), 2001–2023 · leading case: Talarico v. Deschutes Cnty. Assessor, 17 Or. Tax 37 (Or. T.C. 2001).

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Talarico v. Deschutes Cnty. Assessor, 17 Or. Tax 37 (Or. T.C. 2001). · cites it 4× “4 By virtue of ORS 308.125, an assessor may generate separate tax statements for each undivided interest.”

Knapp I v. City of Jacksonville, 18 Or. Tax 22 (Or. T.C. 2004). “See ORS 308.125. 7 Indeed, the limits that taxpayers seek to apply under Measure 50 relate to the permanent rate.”

Kiersky v. Deschutes Cnty. Assessor (Or. T.C. 2023). · cites it 10× “2 Assessment of an undivided interest in real or personal property is governed by ORS 308.125. ORS 308.125(1) states: /// 2 ORS 94.”

Buckles v. Deschutes Cnty. Assessor (Or. T.C. 2015). · cites it 3× “In sum, ORS 308.125, Article IX, section 1, of the Oregon Constitution, and case law state that the value of the subject property must be determined as a fraction of the value of the whole condominium.”

— Or. Rev. Stat. § 308.125(1) — 3 cases

Talarico v. Deschutes Cnty. Assessor, 17 Or. Tax 37 (Or. T.C. 2001). “4 By virtue of ORS 308.125, an assessor may generate separate tax statements for each undivided interest.”

Kiersky v. Deschutes Cnty. Assessor (Or. T.C. 2023). “2 Assessment of an undivided interest in real or personal property is governed by ORS 308.125. ORS 308.125(1) states: /// 2 ORS 94.”

Buckles v. Deschutes Cnty. Assessor (Or. T.C. 2015). “In sum, ORS 308.125, Article IX, section 1, of the Oregon Constitution, and case law state that the value of the subject property must be determined as a fraction of the value of the whole condominium.”

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