Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 308.217

Form of assessment and tax rolls; obtaining descriptions of property

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      308.217 Form of assessment and tax rolls; obtaining descriptions of property. (1) For purposes of assessment and taxation, the assessment roll and the tax roll of each county shall be deemed one continuous record. They shall be made up in regular and orderly form, with appropriate headings for assessment of properties, extensions of tax levies, for payments, foreclosures, redemptions, issuance of deeds and other entries as contemplated by law. The rolls shall be in an acceptable form of record keeping, approved by the Department of Revenue, which may be, but is not limited to, bound volumes, numbered loose-leaf sheets, systematic punch cards or magnetic tape. Both rolls may be prepared as continuing rolls, covering two or more years, but all proceedings in the assessment and taxation of property for each year shall be separately exhibited therein.

      (2) The records constituting the assessment roll may be combined with or separated from the records constituting the tax roll. The records constituting each roll may be divided, for convenience, between the assessor’s office and the tax collector’s office, with or without duplication in whole or in part in either office.

      (3) The owner of any real property shall, upon request of the assessor, furnish to the assessor a description of the property from which its area can be computed accurately and the location and boundary lines made certain. [1965 c.344 §3 (308.217, 308.219 and 308.221 enacted in lieu of 308.220)]

Notes of Decisions
Cited in 4 cases (1 in the last 5 years), 1974–2024 · leading case: Boardman Acquisition, LLC v. Department of Revenue
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Boardman Acquisition, LLC v. Department of Revenue (2017) or · cites it 3× “See ORS 308.217(1) (“For purposes of assessment and taxation, the assessment roll and the tax roll of each county shall be deemed one continuous record.”
Renewal House, Inc. v. Department of Revenue (1974) ortc “ORS 308.217. However, the use of the name of the owner of record (although possibly incorrect) is sanctioned and the assessment is valid under a bona fide listing of “unknown owner.”
Dunne v. Dept. of Rev. (2024) ortc “See ORS 308.217(2). ORDER GRANTING IN PART AND DENYING IN PART DEFENDANT-INTERVENOR’S MOTION FOR PARTIAL SUMMARY JUDGMENT AND DENYING PLAINTIFF’S CROSS-MOTION FOR PARTIAL SUMMARY JUDGMENT TC 5440 Page 1 of 27 and a “covered porch.”
Avis Rent a Car System, Inc. v. Department of Revenue (1998) ortc “As indicated above, the “TAX ROLL DESC” identifies the tax lot of the terminal building. Plaintiffs correctly point out that the terminal building tax lot is much larger than the subject properties and, after October 1994, none of the properties were located in the terminal…”
— Or. Rev. Stat. § 308.217(1) — 2 cases
Boardman Acquisition, LLC v. Department of Revenue (2017) or “See ORS 308.217(1) (“For purposes of assessment and taxation, the assessment roll and the tax roll of each county shall be deemed one continuous record.”
Avis Rent a Car System, Inc. v. Department of Revenue (1998) ortc “As indicated above, the “TAX ROLL DESC” identifies the tax lot of the terminal building. Plaintiffs correctly point out that the terminal building tax lot is much larger than the subject properties and, after October 1994, none of the properties were located in the terminal…”
— Or. Rev. Stat. § 308.217(2) — 2 cases
Boardman Acquisition, LLC v. Department of Revenue (2017) or “See ORS 308.217(1) (“For purposes of assessment and taxation, the assessment roll and the tax roll of each county shall be deemed one continuous record.”
Dunne v. Dept. of Rev. (2024) ortc “See ORS 308.217(2). ORDER GRANTING IN PART AND DENYING IN PART DEFENDANT-INTERVENOR’S MOTION FOR PARTIAL SUMMARY JUDGMENT AND DENYING PLAINTIFF’S CROSS-MOTION FOR PARTIAL SUMMARY JUDGMENT TC 5440 Page 1 of 27 and a “covered porch.”
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