308.285
Requiring taxpayer to furnish list of taxable property. Every county assessor may require
any taxpayer to furnish a list of all the taxable real and personal property
owned by, or in the possession of the taxpayer and situated in the county. The
list shall be signed by the taxpayer, or the managing agent or officer, and
shall be verified by oath. Only information that will aid the assessor in
arriving at the maximum assessed value, assessed value and real market value
shall be required in the list. [Amended by 1971 c.574 §1; 1981 c.804 §48; 1991
c.459 §107; 1997 c.541 §168]
308.287 [1981 c.804 §44; repealed by 1983
s.s. c.5 §26]
308.289 [1981 c.804 §46; 1983 s.s. c.5 §6;
repealed by 1991 c.96 §13 and 1991 c.459 §183]
Notes of Decisions
Clackamas Cnty. Assessor v. Vill. at Main Street Phase II, LLC, 245 P.3d 81 (Or. 2010).
· cites it 2× “232 whenever the assessor discovers or receives credible information: “(a) That the addition of any building, structure, improvement, machinery or equipment was not reported in a return filed under ORS 308.285 or 308.290; or “(b) That the cost as of January 1 of any building,…”
Case v. Chambers, 314 P.2d 256 (Or. 1957).
“ORS 308.285, 308.316). The assessment roll is reviewed by the board of equalization, which has power to raise or lower assess *691 ments, assess omitted property, and otherwise correct and equalize the roll (§§ 110-402, 110-404, OCLA, as amended by ch 440, Oregon Laws 1941, ch…”
In Re Eola Concrete Tele & Prods. Co., 8 Or. Tax 128 (Or. T.C. 1979).
“Perhaps the most specific evidence of the legislative policy is found in ORS 308.285 and 308.290(l)(b). The words, "property owned by, or in possession of the taxpayer * * *” and "owning or in possession of taxable real property * * *” (emphasis supplied), found in these…”
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