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Oregon Revised Statutes

Or. Rev. Stat. § 308.212 (2026)

Requirement for property owner to file address

✓ current as of May 2026
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      308.212 Requirement for property owner to file address. (1) Any person who owns real property located in any county shall notify the county assessor for the county where the property is located of that owner’s current address and, within 30 days of the change, shall notify the assessor of any change of address.

      (2) A notice required under subsection (1) of this section does not meet the requirements of this section unless the notice is in writing and:

      (a) For an individual, the notice contains the residence address of the person.

      (b) For any other person, the notice contains the name and address of persons upon whom process may be served.

      (3) The county assessor of each county shall maintain records showing the information required to be submitted to the assessor under this section. The assessor shall note any property owner’s change of address on the tax rolls.

      (4) Subsection (1) of this section does not apply to any government body or government agency. [1981 c.153 §49]

 

      Note: 308.212 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 308 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Notes of Decisions
Cited in 3 cases, 2011–2016 · leading case: Kahle Investments LLC v. Washington Cnty. Assessor (Or. T.C. 2013).
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Kahle Investments LLC v. Washington Cnty. Assessor (Or. T.C. 2013). · cites it 3× “ORS 308.212 (1) requires owners of real property who have a change of address to “notify the assessor of any change of address[,]” and to do so “within 30 days of the change[.”
Lance v. Hoood River Cnty. Assessor (Or. T.C. 2016). “at 7, citing ORS 308.212(1).) A property owner may not receive a property tax statement as a consequence of failing to notify the county assessor of an address change and“[t]he failure of a taxpayer to receive the statement described in this section shall not invalidate any…”
Dawson v. Douglas Cnty. Assessor (Or. T.C. 2011). “” ORS 308.212(1). And, under ORS 311.555, property owners are statutorily required to “keep the tax collector of the county where such real or personal property is situate informed of the true and correct address of the person [owning real or personal property within the state].”
— Or. Rev. Stat. § 308.212(1) — 2 cases
Lance v. Hoood River Cnty. Assessor (Or. T.C. 2016). “at 7, citing ORS 308.212(1).) A property owner may not receive a property tax statement as a consequence of failing to notify the county assessor of an address change and“[t]he failure of a taxpayer to receive the statement described in this section shall not invalidate any…”
Dawson v. Douglas Cnty. Assessor (Or. T.C. 2011). “” ORS 308.212(1). And, under ORS 311.555, property owners are statutorily required to “keep the tax collector of the county where such real or personal property is situate informed of the true and correct address of the person [owning real or personal property within the state].”
— Or. Rev. Stat. § 308.212(2) — 1 case
Kahle Investments LLC v. Washington Cnty. Assessor (Or. T.C. 2013). “ORS 308.212 (1) requires owners of real property who have a change of address to “notify the assessor of any change of address[,]” and to do so “within 30 days of the change[.”
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