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Oregon Revised Statutes

Or. Rev. Stat. § 308.245 (2026)

Maps; taxpayers’ index

✓ current as of May 2026
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      308.245 Maps; taxpayers’ index. (1) The assessor of each county shall maintain a set of maps upon which are outlined the boundaries of each land parcel subject to separate assessment within the county, with the parcel’s tax lot or account number shown on the parcel. In addition, the assessor may show on the maps the code area boundaries and the assigned code area numbers.

      (2) The assessor shall also make a diagram or drawing of all property within the county of the assessor submitted to the provisions of ORS 100.005 to 100.910, and shall note thereon the assigned account or tax lot number.

      (3) The assessor shall maintain an index of the names of every taxpayer against whom any tax is charged in the county, in alphabetical order with reference to the first three letters of the surname of taxpayers who have surnames, and of the first names of any others. The index shall be indexed to the assessment rolls and the place therein where the assessment of such taxpayer is found.

      (4) The maps and the index provided for in this section shall be public records. [Amended by 1963 c.541 §44; 1965 c.344 §7]

Notes of Decisions
Cited in 4 cases, 1974–2002 · leading case: Flavorland Foods v. Washington Cnty. Assessor, 54 P.3d 582 (Or. 2002).
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Flavorland Foods v. Washington Cnty. Assessor, 54 P.3d 582 (Or. 2002). “See ORS 308.245 (1995) (each land parcel subject to assessment assigned tax lot or account number).”
White v. Washington Cnty. Assessor, 17 Or. Tax 45 (Or. T.C. 2001). “240; ORS 308.245; 2 Id. at 453 (holding that statutory reference to property and parcel are synonymous with tax lot); Neupert, 13 OTR at 411 .”
Neupert v. Dep't of Revenue, 13 Or. Tax 407 (Or. T.C. 1995). “In addition, ORS 308.245(1) provides: “The assessor of each county shall maintain a set of maps upon which are outlined the boundaries of each land parcel subject to separate assessment within the county, with the parcel’s tax lot or account number shown on the parcel.”
Renewal House, Inc. v. Dep't of Revenue, 5 Or. Tax 638 (Or. T.C. 1974). “ORS 308.245 (3). A notice of increased assessment is not invalidated if sent to the presumed taxpayer’s address appearing in the tax records (ORS 308.”
— Or. Rev. Stat. § 308.245(1) — 1 case
Neupert v. Dep't of Revenue, 13 Or. Tax 407 (Or. T.C. 1995). “In addition, ORS 308.245(1) provides: “The assessor of each county shall maintain a set of maps upon which are outlined the boundaries of each land parcel subject to separate assessment within the county, with the parcel’s tax lot or account number shown on the parcel.”
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