308.210
Assessing property; record as assessment roll; changes in ownership or
description of real property and manufactured structures assessed as personal
property. (1) The
assessor shall proceed each year to assess the value of all taxable property
within the county, except property that by law is to be otherwise assessed. The
assessor shall maintain a full and complete record of the assessment of the
taxable property for each year as of January 1, at 1:00 a.m. of the assessment
year, in the manner set forth in ORS 308.215. Such record shall constitute the
assessment roll of the county for the year.
(2) Except as
provided in subsections (3) and (4) of this section, the ownership and
description of all real property and manufactured structures assessed as
personal property shall be shown on the assessment roll as of January 1 of such
year or as it may subsequently be changed by divisions, transfers or other
recorded changes. This subsection is intended to permit the assessor to reflect
on the assessment roll the divisions of property or the combining of properties
after January 1 so as to reflect the changes in the ownership of that property
and to keep current the descriptions of property. The assessor shall also have
authority to change the ownership of record after January 1 of a given year so
that the assessment roll will reflect as nearly as possible the current
ownership of that property.
(3) The assessor
shall not indicate any changes, divisions or transfers of properties which
occurred before, on or after January 1 as a result of the division of a larger
parcel of land until all ad valorem taxes, fees and other charges placed upon
the tax roll on the entire parcel of property that have been certified for
collection under ORS 311.105 and 311.110 have been paid. However, if the owner
of one of the portions of the larger property is a public body only the change,
division or transfer of that portion shall be recognized.
(4) The assessor
shall not reflect on the assessment roll any combining of properties unless all
ad valorem taxes, fees or other charges charged to the tax accounts to be
combined that have been certified for collection under ORS 311.105 and 311.110
have been paid. However, if the owner of the affected property is a public
body, this subsection shall not apply.
(5) The assessor
shall notify the planning director of a city of all divisions of land within
the corporate limits of the city and the planning director of a county of all
divisions of land outside the corporate limits of all cities and within the
county, including, but not limited to, divisions of land by lien foreclosure,
divisions of land pursuant to court order and subdivisions within 30 days after
the date the change in the tax lot lines was processed by the assessor. The
requirements of this subsection do not apply to divisions for assessment
purposes only.
(6) As used in
this section, “public body” means the United States, its agencies and
instrumentalities, the state, a county, city, school district, irrigation or
drainage district, a port, a water district and all other public or municipal
corporations in the state exempt from tax under ORS 307.040 or 307.090. [Amended
by 1957 c.324 §1; 1969 c.454 §1; 1977 c.718 §1; 1981 c.632 §2; 1983 c.473 §1;
1983 c.718 §1; 1991 c.459 §90; 1991 c.763 §27; 1993 c.6 §4; 1995 c.610 §1; 1997
c.541 §154]
Notes of Decisions
Cited in
219
cases (
35 in the last 5 years), 1956–2026 · leading case:
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
· cites it 3× “”18 It is true that valuation of prop- erty, as of each January 1, is a key step in the annual task of assessment; hence the general requirement in ORS 308.210 that the assessor “assess the value of all taxable property within the county.”
Linstrom v. Dept. of Rev., 24 Or. Tax 223 (Or. T.C. 2020).
· cites it 3× “See ORS 308.210(1) (requiring assessor to record value “as of” that date and time).”
Boardman Acquisition, LLC v. Dep't of Revenue, 393 P.3d 1147 (Or. 2017).
· cites it 4× “007(l)(a) (“‘Assessment date’ means the day of the assessment year on which property is to be assessed under ORS 308.210 [.] ”). The effective date for the assessment roll corresponds with the definition of “assessment year.”
Kain/Waller v. Myers, 93 P.3d 62 (Or. 2004).
“” ORS 308.210(1) requires every county assessor to “proceed each year to assess the value of all taxable property within the county, except property that by law is to be otherwise assessed.”
Salisbury v. Dept. of Rev., 24 Or. Tax 497 (Or. T.C. 2021).
“See ORS 308.210(1). The law thus assumes that property values may change from one year to the next even if no changes are made to the property itself.”
Oakmont, LLC v. Dep't of Revenue, 377 P.3d 523 (Or. 2016).
“ORS 308.210(1). The county assessor must determine the real market value of each parcel of property “as of’ January 1 of the assessment year.”
Yarbrough v. Dept. of Rev., 21 Or. Tax 40 (Or. T.C. 2012).
“ORS 308.210(1). The timing of this valuation leaves an 18 month gap between Adams’ valuation and the assessment date for the 2010-11 tax year, and leaves the court to wonder about the nature of the market and com- parable sales back on the January 1, 2010, assessment date.”
Domogalla v. Dep't of Revenue, 584 P.2d 256 (Or. 1978).
· cites it 2× “1 In the meantime, the assessor, as required by ORS 308.210, had prepared the assessment roll for 1976, showing the values as of January 1,1976.”
Dennehy v. Dep't of Revenue, 756 P.2d 13 (Or. 1988).
““Extension of taxes on the tax roll,” that is to say, on the record listing each parcel of taxable property in the county by code area and account number, ORS 308.210 to 308.221, is a task of detailed administration.”
— Or. Rev. Stat. § 308.210(1) — 51 cases
Linstrom v. Dept. of Rev., 24 Or. Tax 223 (Or. T.C. 2020).
“See ORS 308.210(1) (requiring assessor to record value “as of” that date and time).”
Boardman Acquisition, LLC v. Dep't of Revenue, 393 P.3d 1147 (Or. 2017).
“007(l)(a) (“‘Assessment date’ means the day of the assessment year on which property is to be assessed under ORS 308.210 [.] ”). The effective date for the assessment roll corresponds with the definition of “assessment year.”
Kain/Waller v. Myers, 93 P.3d 62 (Or. 2004).
“” ORS 308.210(1) requires every county assessor to “proceed each year to assess the value of all taxable property within the county, except property that by law is to be otherwise assessed.”
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
“”18 It is true that valuation of prop- erty, as of each January 1, is a key step in the annual task of assessment; hence the general requirement in ORS 308.210 that the assessor “assess the value of all taxable property within the county.”
Salisbury v. Dept. of Rev., 24 Or. Tax 497 (Or. T.C. 2021).
“See ORS 308.210(1). The law thus assumes that property values may change from one year to the next even if no changes are made to the property itself.”
— Or. Rev. Stat. § 308.210(2) — 4 cases
— Or. Rev. Stat. § 308.210(3) — 1 case
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
“”18 It is true that valuation of prop- erty, as of each January 1, is a key step in the annual task of assessment; hence the general requirement in ORS 308.210 that the assessor “assess the value of all taxable property within the county.”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.