Oregon Revised Statutes

Or. Rev. Stat. § 308.142 (2026)

“Property” and “property tax account” defined

✓ current as of May 2026

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308.142 “Property” and “property tax account” defined. For purposes of determining whether the assessed value of property exceeds the property’s maximum assessed value permitted under section 11, Article XI of the Oregon Constitution:

(1) “Property” means:

(a) All property included within a single property tax account; or

(b) In the case of property that is centrally assessed under ORS 308.505 to 308.674, the total statewide value of all property assessed to a company or utility that is subject to ORS 308.505 to 308.674.

(2) “Property tax account” means the administrative division of property for purposes of listing on the assessment roll under ORS 308.215 for the tax year for which maximum assessed value is being determined or, in the case of a private railcar company, the administrative division provided under ORS 308.640. [1997 c.541 §7; 1999 c.223 §7]

Notes of Decisions

Cited in 22 cases (4 in the last 5 years), 1999–2025 · leading case: Dep't of Revenue v. River's Edge Investments, LLC, 377 P.3d 540 (Or. 2016).

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Dep't of Revenue v. River's Edge Investments, LLC, 377 P.3d 540 (Or. 2016). · cites it 5× “ORS 308.142(2) (also for purposes of complying with Measure 50, the term “property tax account” means “the administrative division of property for purposes of listing on the assessment roll”).”

Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). · cites it 4× “However, neither the constitution nor the implementing statutes contemplate an exception for changes in valuation methodology from local assessment to unit valuation under central assessment.”

Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018). · cites it 3× “142(1) is for purposes of determining whether the assessed value of property exceeds the property’s maximum assessed value permitted under Measure 50 (Or Const, Art XI, § 11).”

Flavorland Foods v. Washington Cnty. Assessor, 54 P.3d 582 (Or. 2002). · cites it 2× “2 In 1997, the legislature enacted ORS 308.142 (1997) and amended ORS 308.215 (1997) to implement Measure 50.”

Kain/Waller v. Myers, 93 P.3d 62 (Or. 2004). “See ORS 308.142 to 308.166 (providing special definitions and method for determining maximum assessed value and assessed value in light of Article XI, section 11).”

Douglas Cnty. Assessor v. Crawford, 21 Or. Tax 6 (Or. T.C. 2012). “See, ORS 308.142;1 Flavorland Foods v. Washington County Assessor, 15 OTR 182 (2000).”

Taylor v. Clackamas Cnty. Assessor, 14 Or. Tax 504 (Or. T.C. 1999). “To implement section 11, the legislature enacted ORS 308.142. That statute does not define the term “unit of property,” but it does define “property” as “[a]ll property included within a single property tax account.”

Tesoro Logistics Nw. Pipeline LLC I v. Dept. of Rev., 24 Or. Tax 439 (Or. T.C. 2021). · cites it 2× “See Or Const Art XI, § 11(1)(a) (“each unit of property in this state shall have a maximum assessed value” (emphasis added)); ORS 308.”

Dept. of Rev. v. River's Edge Investments LLC, 21 Or. Tax 469 (Or. T.C. 2014). “” ORS 308.142(1)(a). The AV of any property can be determined only after comparing the RMV of the property and the MAV determined for the property.”

Tesoro Logistics Nw. Pipeline LLC II v. Dept. of Rev., 24 Or. Tax 454 (Or. T.C. 2021). · cites it 21× “” Cite as 24 OTR 454 (2021) 461 ORS 308.142(1), ORS 308.510(5), Oregon Laws 1997, Oregon Laws 1997, chapter 541, section 7 chapter 541, section 203 For purposes of determining For purposes of determining whether the assessed value the maximum assessed value of property exceeds…”

Chart Dev. Corp. v. Dep't of Revenue, 15 Or. Tax 213 (Or. T.C. 2000). · cites it 4× “The department emphasizes that the statutory scheme is presumed constitutional and that the court in effect must hold ORS 308.142 1 unconstitutional if it maintains that a separate MAV is required.”

Dept. of Rev. v. River's Edge Investments, LLC (Or. 2016). · cites it 5× “]” ORS 308.142(1)(a). A property tax account is an administrative division of feasible, and that results in the highest value.”

Show all 22 citing cases →

— Or. Rev. Stat. § 308.142(1) — 2 cases

Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018). “142(1) is for purposes of determining whether the assessed value of property exceeds the property’s maximum assessed value permitted under Measure 50 (Or Const, Art XI, § 11).”

Tesoro Logistics Nw. Pipeline LLC II v. Dept. of Rev., 24 Or. Tax 454 (Or. T.C. 2021). “” Cite as 24 OTR 454 (2021) 461 ORS 308.142(1), ORS 308.510(5), Oregon Laws 1997, Oregon Laws 1997, chapter 541, section 7 chapter 541, section 203 For purposes of determining For purposes of determining whether the assessed value the maximum assessed value of property exceeds…”

— Or. Rev. Stat. § 308.142(1)(a) — 5 cases

Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). “However, neither the constitution nor the implementing statutes contemplate an exception for changes in valuation methodology from local assessment to unit valuation under central assessment.”

Dept. of Rev. v. River's Edge Investments, LLC (Or. 2016). “]” ORS 308.142(1)(a). A property tax account is an administrative division of feasible, and that results in the highest value.”

Schug v. Lincoln Cnty. Assessor, 16 Or. Tax 267 (Or. T.C. 2000).

— Or. Rev. Stat. § 308.142(1)(b) — 3 cases

Tesoro Logistics Nw. Pipeline LLC I v. Dept. of Rev., 24 Or. Tax 439 (Or. T.C. 2021). “See Or Const Art XI, § 11(1)(a) (“each unit of property in this state shall have a maximum assessed value” (emphasis added)); ORS 308.”

— Or. Rev. Stat. § 308.142(2) — 4 cases

Dep't of Revenue v. River's Edge Investments, LLC, 377 P.3d 540 (Or. 2016). “ORS 308.142(2) (also for purposes of complying with Measure 50, the term “property tax account” means “the administrative division of property for purposes of listing on the assessment roll”).”

Dept. of Rev. v. River's Edge Investments, LLC (Or. 2016). “]” ORS 308.142(1)(a). A property tax account is an administrative division of feasible, and that results in the highest value.”

Schug v. Lincoln Cnty. Assessor, 16 Or. Tax 267 (Or. T.C. 2000).

— Or. Rev. Stat. § 308.142(2)(b) — 1 case

— Or. Rev. Stat. § 308.142(l)(a) — 2 cases

Flavorland Foods v. Washington Cnty. Assessor, 54 P.3d 582 (Or. 2002). “2 In 1997, the legislature enacted ORS 308.142 (1997) and amended ORS 308.215 (1997) to implement Measure 50.”

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