308.215
Contents of assessment roll; rules.
(1) The assessor shall prepare the assessment roll in the following form:
(a) Real property
shall be listed in sequence by account number or by code area and account
numbers. For each parcel of real property, the assessor shall set down in the
assessment roll according to the best information the assessor can obtain:
(A) The name of
the owner or owners and, if the assessor or tax collector is instructed in
writing by the owner or owners to send statements and notices relating to
taxation to an agent or representative, the name of such agent or
representative.
(B) A description
as required by ORS 308.240 with its code area and account numbers.
(C) The property
class, in accordance with the classes established by rule by the Department of
Revenue.
(D) The number of
acres and parts of an acre, as nearly as can be ascertained, unless it is
divided into blocks and lots.
(E) The real
market value of the land, excluding all buildings, structures, improvements and
timber thereon.
(F) The real
market value of all buildings, structures and improvements thereon.
(G) The real
market value of each unit together with its percentage of undivided interest in
the common elements of property subject to ORS 100.005 to 100.910 stating
separately the real market value of the land, buildings, structures and
improvements of each unit.
(H) For each
parcel of real property granted an exemption under ORS 307.250 to 307.283, the
real market value so exempt.
(I) The total
assessed value, maximum assessed value and real market value of each parcel of
real property assessed.
(b) For personal
property, the assessor shall set down separately in the assessment roll,
according to the best information the assessor can obtain:
(A) The names,
including assumed business names, if any, of all persons, whether individuals,
partnerships or corporations, or other owner, owning or having possession or
control of taxable personal property on January 1, at 1:00 a.m. of the
assessment year. If it is a partnership, the names of two general partners and
the total number thereof.
(B) The real
market value of the personal property assessed, with a separate value for each
category of personal property, if any. The Department of Revenue, by rule, may
establish such categories as appear useful or necessary for good tax
administration.
(C) The number of
the code area assigned by the assessor covering the situs of the property on
January 1.
(D) The total
assessed, maximum assessed and real market value for the property.
(c) Real property
and machinery and equipment listed on the assessment roll shall each bear a
distinctive designation so that machinery and equipment can be identified with
the real property upon which the machinery and equipment is located.
(d)(A) The
listing of manufactured structures on the assessment roll, whether as real or
personal property, shall be done in a distinctive manner so that manufactured
structures may be readily distinguished from other property.
(B) In lieu of
listing manufactured structures on the assessment roll as real or personal
property, the assessor may list manufactured structures in a separate section
of the assessment roll. In any county where such separate listing of
manufactured structures is made the manufactured structures assessed as real
property under ORS 308.875 shall bear a distinctive designation so that it can
be identified with the real property upon which it is located. In like manner
the real property upon which the manufactured structure is situated shall bear
a distinctive designation so that it can be identified with the manufactured
structure. Where a homestead exemption is granted to a manufactured structure
assessed as real property under ORS 308.875, which manufactured structure is
listed on a portion of the assessment roll separate from the real property, the
exempt amount shall apply first to the value of the manufactured structure, and
any remainder shall apply to the parcel of land upon which it is situated.
(2) For purposes
of the classification of real property required under subsection (1)(a)(C) of
this section, property listed in paragraph (a), (b) or (c) of this subsection
must be classified, together with any other property listed in the respective
paragraph, separately from all other property:
(a) Machinery and
equipment.
(b) Property
appraised under ORS 306.126, other than machinery and equipment.
(c) Industrial
property, other than property appraised under ORS 306.126, and commercial
property.
(3) The
Department of Revenue may by rule require that the assessment roll include
information in addition to that required by subsection (1) of this section. [Amended
by 1957 c.324 §2; 1963 c.270 §1; 1963 c.541 §43; 1965 c.344 §1; 1967 c.568 §1;
1971 c.529 §13; 1971 c.568 §1; 1971 c.747 §16; 1977 c.718 §6; 1979 c.692 §3;
1981 c.804 §36; 1983 s.s. c.5 §3; 1985 c.350 §1; 1985 c.613 §7; 1991 c.459 §91;
1997 c.541 §155; 1999 c.579 §4; 2012 c.30 §1]
Notes of Decisions
Cited in
70
cases (
5 in the last 5 years), 1956–2024 · 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 21× “19 Paragraph (1)(a) of ORS 308.215 requires the assessor to create and maintain a cat- egorization system that includes “account numbers,” “code areas,” and “property classes.”
Flavorland Foods v. Washington Cnty. Assessor, 54 P.3d 582 (Or. 2002).
· cites it 11× “” Specifically, taxpayer argues that, under ORS 308.215, land and improvements have been treated as separate parts of property for assessment purposes.”
Kain/Waller v. Myers, 93 P.3d 62 (Or. 2004).
· cites it 3× “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.”
Poddar v. Dep't of Revenue, 983 P.2d 527 (Or. 1999).
· cites it 6× “” Taxpayer argues that ORS 308.215 is silent about the issues that a taxpayer may appeal and that the Tax Court misinterpreted that statute.”
Clackamas Cnty. Assessor v. Vill. at Main Street Phase II, LLC, 245 P.3d 81 (Or. 2010).
· cites it 2× “” ORS 308.215. By statute, “land includes any site development made to the land,” such as “fill, grading, leveling, underground utilities, underground utility connections, and any other elements identified by rule of the Department of Revenue.”
Taylor v. Clackamas Cnty. Assessor, 14 Or. Tax 504 (Or. T.C. 1999).
· cites it 3× “, ORS 308.215. 1 While it is possible for a “parcel” of property and a “unit of property” to have the same meaning, no statute so provides.”
Shevtsov v. Dept. of Rev., 24 Or. Tax 83 (Or. T.C. 2020).
· cites it 2× “” See ORS 308.215(1)(a)(E), (F); Gray, 23 OTR at 233.”
River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021).
· cites it 3× “315(5) ORS 308.215 for its current (1)(a)(E) open space use Assessed Lesser of MAV “As if” Lesser of Value or Open Space Assessed “as if” MAV or Value Value “as if” RMV ORS 308A.”
Price v. Dep't of Revenue, 7 Or. Tax 18 (Or. T.C. 1977).
“” Time requirements and budget limitations have caused Oregon counties, with legislative sanction (ORS 308.215(l)(c), 308.590(4), and 309.028, as amended in 1971) and under the direction of the Department of Revenue, to make use of trending and "indexing,” to keep most property…”
— Or. Rev. Stat. § 308.215(1) — 18 cases
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
“19 Paragraph (1)(a) of ORS 308.215 requires the assessor to create and maintain a cat- egorization system that includes “account numbers,” “code areas,” and “property classes.”
Kain/Waller v. Myers, 93 P.3d 62 (Or. 2004).
“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.”
Poddar v. Dep't of Revenue, 983 P.2d 527 (Or. 1999).
“” Taxpayer argues that ORS 308.215 is silent about the issues that a taxpayer may appeal and that the Tax Court misinterpreted that statute.”
— Or. Rev. Stat. § 308.215(1)(a) — 5 cases
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
“19 Paragraph (1)(a) of ORS 308.215 requires the assessor to create and maintain a cat- egorization system that includes “account numbers,” “code areas,” and “property classes.”
— Or. Rev. Stat. § 308.215(1)(a)(A) — 1 case
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
“19 Paragraph (1)(a) of ORS 308.215 requires the assessor to create and maintain a cat- egorization system that includes “account numbers,” “code areas,” and “property classes.”
— Or. Rev. Stat. § 308.215(1)(a)(B) — 1 case
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
“19 Paragraph (1)(a) of ORS 308.215 requires the assessor to create and maintain a cat- egorization system that includes “account numbers,” “code areas,” and “property classes.”
— Or. Rev. Stat. § 308.215(1)(a)(C) — 1 case
— Or. Rev. Stat. § 308.215(1)(a)(E) — 2 cases
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
“19 Paragraph (1)(a) of ORS 308.215 requires the assessor to create and maintain a cat- egorization system that includes “account numbers,” “code areas,” and “property classes.”
— Or. Rev. Stat. § 308.215(1)(a)(F) — 1 case
— Or. Rev. Stat. § 308.215(1)(a)(G) — 1 case
— Or. Rev. Stat. § 308.215(1)(b) — 1 case
— Or. Rev. Stat. § 308.215(1)(b)(A) — 1 case
— Or. Rev. Stat. § 308.215(1)(e) — 7 cases
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
“19 Paragraph (1)(a) of ORS 308.215 requires the assessor to create and maintain a cat- egorization system that includes “account numbers,” “code areas,” and “property classes.”
— Or. Rev. Stat. § 308.215(1)(i) — 1 case
— Or. Rev. Stat. § 308.215(2)(a) — 1 case
— Or. Rev. Stat. § 308.215(3) — 2 cases
— Or. Rev. Stat. § 308.215(5) — 2 cases
— Or. Rev. Stat. § 308.215(l)(a)(E) — 1 case
— Or. Rev. Stat. § 308.215(l)(c) — 1 case
Price v. Dep't of Revenue, 7 Or. Tax 18 (Or. T.C. 1977).
“” Time requirements and budget limitations have caused Oregon counties, with legislative sanction (ORS 308.215(l)(c), 308.590(4), and 309.028, as amended in 1971) and under the direction of the Department of Revenue, to make use of trending and "indexing,” to keep most property…”
— Or. Rev. Stat. § 308.215(l)(e) — 7 cases
Kain/Waller v. Myers, 93 P.3d 62 (Or. 2004).
“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.”
Poddar v. Dep't of Revenue, 983 P.2d 527 (Or. 1999).
“” Taxpayer argues that ORS 308.215 is silent about the issues that a taxpayer may appeal and that the Tax Court misinterpreted that statute.”
— Or. Rev. Stat. § 308.215(l)(f) — 1 case
Poddar v. Dep't of Revenue, 983 P.2d 527 (Or. 1999).
“” Taxpayer argues that ORS 308.215 is silent about the issues that a taxpayer may appeal and that the Tax Court misinterpreted that statute.”
— Or. Rev. Stat. § 308.215(l)(i) — 1 case
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