308.505 Definitions
for ORS 308.505 to 308.674.
As used in ORS 308.505 to 308.674:
(1) “Car” or “railcar”
means a vehicle adapted to the rails of a railroad.
(2) “Centrally
assessed” means the assessment of property by the Department of Revenue under
ORS 308.505 to 308.674.
(3)(a) “Communication”
includes telephone communication and data transmission services by whatever
means provided.
(b) “Communication”
does not include the services of television and radio stations licensed by the
Federal Communications Commission that use primarily earth-based transmitters
to broadcast programming via radio waves to television or radio receivers that
use indoor or outdoor antennas for reception, including, but not limited to,
rabbit ear, whip, loop, Yagi and log-periodic antennas.
(4) “Data center”
means an online service data center or an independent data center.
(5) “Data
transmission services” does not include providing electronic mail accounts or
search engine services solely by means of contractual agreement with another
company that owns the transmission property if providing such accounts or
services are the only data transmission services provided by the company in
Oregon.
(6) “Historical
or original cost” means all costs incurred by a company in placing property in
service for the property’s intended use by the company, including, but not
limited to, purchase price, freight, engineering fees, legal fees, materials,
labor, overhead, taxes, interest, entrepreneurial profit and other fees,
expenses and charges related to construction or installation.
(7) “Independent
data center” means real and personal property consisting of buildings or
structures specifically designed or modified to house networked computers and
data and transaction processing equipment and related infrastructure support
equipment, including, without limitation, power and cooling equipment, used
primarily to provide, as a service to persons other than the company operating
the independent data center, data and transaction processing services,
outsource information technology services and computer equipment colocation
services. For purposes of this subsection, the primary use of property is based
on the relative proportion of the original cost of property used for all
purposes.
(8) “Inland water”
means all water or waters within the State of Oregon, all interstate rivers
touching Oregon and all tidewaters extending to the ocean bars.
(9) “Interstate”
means transit between the State of Oregon and:
(a) Another
state;
(b) A district,
territory or possession of the United States; or
(c) A foreign
country.
(10) “Large
private railcar company” means a private railcar company with personal property
with a real market value for the tax year that exceeds $1 million.
(11) “Locally
assessed” means the assessment of property for property tax purposes by the
county assessor that is not conducted under ORS 308.505 to 308.674.
(12) “Online
service data center” means real and personal property consisting of buildings
or structures specifically designed or modified to house networked computers
and data and transaction processing equipment and related infrastructure
support equipment, including, without limitation, power and cooling equipment,
used primarily to provide, to a single user, including the user’s affiliates,
customers, lessees, vendors and other persons authorized by the user, data and
transaction processing services. For purposes of this subsection, the primary
use of property is based on the relative proportion of the original cost of
property used for all purposes.
(13) “Person,” “company,”
“corporation” or “association” means any person, group of persons, whether
organized or unorganized, firm, joint stock company, association, cooperative
or mutual organization, people’s utility district, joint operating agency as
defined in ORS 262.005, syndicate, entity formed to partner or combine public
and private interests, partnership or corporation engaged in performing or
maintaining any business or service or in selling any commodity as set forth in
ORS 308.515, whether or not the activity is pursuant to any franchise and
whether or not the person or other entity or combination of entities possesses
characteristics of limited or unlimited liability.
(14) “Property”:
(a) Means all
property of any kind, whether real, personal, tangible or intangible, that is
used or held by a company as owner, occupant, lessee or otherwise, for the
performance or maintenance of a business or service or for the sale of a
commodity, as described in ORS 308.515;
(b) Includes, but
is not limited to, the lands and buildings, rights of way, roadbed, water
powers, vehicles, cars, rolling stock, tracks, office furniture, telephone and
transmission lines, poles, wires, conduits, switchboards, machinery,
appliances, appurtenances, docks, watercraft irrespective of the place of
registry or enrollment, merchandise, inventories, tools, equipment, machinery,
franchises and special franchises, work in progress and all other goods or
chattels; and
(c) Does not
include items of intangible property that represent:
(A) Claims on
other property, including money at interest, bonds, notes, claims, demands or
any other evidence of indebtedness, secured or unsecured; or
(B) Any shares of
stock in corporations, joint stock companies or associations.
(15) “Property
having situs in this state” means all property, real and personal, of a
company, owned, leased, used, operated or occupied by it and situated wholly
within this state, and, as determined under ORS 308.550 and 308.640, the
proportion of the movable, transitory or migratory personal property owned,
leased, used, operated or occupied by a company, including but not limited to
watercraft, aircraft, rolling stock, vehicles and construction equipment, as is
used partly within and partly outside of this state.
(16) “Small
private railcar company” means a private railcar company with personal property
with a real market value for the tax year that does not exceed $1 million.
(17) “Transportation”
means carrying, conveying or moving passengers or property from one place to
another.
(18) “Vehicle”
means any wheeled or tracked device used in transportation under, on or in
connection with the physical surface of the earth. [Amended by 1957 c.711 §1;
1969 c.12 §2; 1973 c.102 §1; 1973 c.722 §12; 1977 c.888 §38; 1997 c.154 §31;
2005 c.94 §52; 2009 c.128 §3; 2015 c.23 §9; 2021 c.421 §1]
Notes of Decisions
Comcast Corp. v. Dep't of Revenue, 337 P.3d 768 (Or. 2014).
· cites it 30× “515(l)(h) and is, therefore, subject to central assessment by the department pursuant to ORS 308.505 to 308.665. Under ORS 308.505(2), “[c]ommunication” includes “data transmission services.”
Pacificorp Power Mktg., Inc. v. Dep't of Revenue, 131 P.3d 725 (Or. 2006).
· cites it 8× “The department assessed the facility and taxed PPM for the 2002-03 tax year, pursuant to ORS 308.505 to 308.665 (2001) (central assessment statutes), after determining that PPM had “used” the facility, for purposes of those statutes, through its various contracts with the City…”
Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010).
· cites it 10× “The issue in this appeal from a judgment of the Oregon Tax Court is whether the business inventory of taxpayers subject to central assessment pursuant to ORS 308.505 to 308.665 is exempt from ad valorem property taxation under ORS 307.”
S. Pac. Trans. v. Dept. of Rev., 664 P.2d 401 (Or. 1983).
· cites it 11× “THE CENTRAL ASSESSMENT STATUTE This case is governed by a statute, ORS 308.505 to 308.665, which imposes standards and procedures for assessing the ad valorem property tax of designated public utilities.”
DIRECTV, Inc. v. Dep't of Revenue, 377 P.3d 568 (Or. 2016).
· cites it 6× “This is a direct appeal from a decision of the Oregon Tax Court setting aside a determination by the Department of Revenue (the department) that taxpayer DIRECTV’s property in Oregon is subject to central assessment under ORS 308.505 to 308.665. The department argues that,…”
Cent. Lincoln People's Util. Dist. v. State Tax Comm'n, 351 P.2d 694 (Or. 1960).
· cites it 17× “Since that time this plaintiff and other people's utility districts have been assessed by the State Tax Commission in the manner set forth in ORS 308.505 to 308.660. In 1955 there was imposed a 4% utility corporation excise tax.”
Level 3 Commc'ns, LLC v. Dept. of Rev., 490 P.3d 149 (Or. 2021).
· cites it 9× ““For the purpose of arriving at the amount and character and assessed value of the property belonging to a company, the Department of Revenue * * * may take into consider- ation the statements filed under ORS 308.505 to 308.674, the reports, statements or returns of the company…”
Bnsf Ry. Co. v. Oregon Dept. Of Revenue, 358 F. Supp. 3d 1129 (D. Or. 2018).
· cites it 7× “An exception to the general rule, however, is provided in Or. Rev. Stat. §§ 308.505 to 308.681, which contain the statutory provisions pertaining to centrally assessed taxpayers.”
Portland Gen. Elec. Co. v. Dep't of Revenue, 7 Or. Tax 33 (Or. T.C. 1977).
· cites it 8× “The plaintiff is an electric utility and its operating property is "Centrally assessed” by the defendant, the Department of Revenue (not by the county assessor), pursuant to ORS 308.505 to 308.730. Defendant’s assessment roll respecting plaintiff’s operating property for the…”
City of Seattle v. Dep't of Revenue, 357 P.3d 979 (Or. 2015).
· cites it 8× “565—does not apply in this case; and (3) the Oregon legislature’s repeal of the 2005 property tax exemp- tion benefitting out-of-state power-generating municipali- ties was enacted in violation of Article IV, section 18, of the Oregon Constitution, a provision that requires that…”
D. R. Johnson Lumber Co. v. Dep't of Revenue, 866 P.2d 1227 (Or. 1994).
· cites it 12× “Johnson Lumber Company”) 1 appeal from a decision of the Tax Court that their two steam powered electric generating facilities (the facilities) are assessed properly under ORS 308.505 et seq. D. R. Johnson Lumber Co.”
— Or. Rev. Stat. § 308.505(1) — 2 cases
Cent. Lincoln People's Util. Dist. v. State Tax Comm'n, 351 P.2d 694 (Or. 1960).
“Since that time this plaintiff and other people's utility districts have been assessed by the State Tax Commission in the manner set forth in ORS 308.505 to 308.660. In 1955 there was imposed a 4% utility corporation excise tax.”
— Or. Rev. Stat. § 308.505(10) — 1 case
— Or. Rev. Stat. § 308.505(12) — 1 case
— Or. Rev. Stat. § 308.505(13) — 2 cases
— Or. Rev. Stat. § 308.505(14) — 5 cases
Level 3 Commc'ns, LLC v. Dept. of Rev., 490 P.3d 149 (Or. 2021).
““For the purpose of arriving at the amount and character and assessed value of the property belonging to a company, the Department of Revenue * * * may take into consider- ation the statements filed under ORS 308.505 to 308.674, the reports, statements or returns of the company…”
— Or. Rev. Stat. § 308.505(14)(a) — 4 cases
— Or. Rev. Stat. § 308.505(14)(b) — 2 cases
Level 3 Commc'ns, LLC v. Dept. of Rev., 490 P.3d 149 (Or. 2021).
““For the purpose of arriving at the amount and character and assessed value of the property belonging to a company, the Department of Revenue * * * may take into consider- ation the statements filed under ORS 308.505 to 308.674, the reports, statements or returns of the company…”
— Or. Rev. Stat. § 308.505(14)(c) — 5 cases
— Or. Rev. Stat. § 308.505(14)(c)(A) — 2 cases
— Or. Rev. Stat. § 308.505(2) — 11 cases
Comcast Corp. v. Dep't of Revenue, 337 P.3d 768 (Or. 2014).
“515(l)(h) and is, therefore, subject to central assessment by the department pursuant to ORS 308.505 to 308.665. Under ORS 308.505(2), “[c]ommunication” includes “data transmission services.”
S. Pac. Trans. v. Dept. of Rev., 664 P.2d 401 (Or. 1983).
“THE CENTRAL ASSESSMENT STATUTE This case is governed by a statute, ORS 308.505 to 308.665, which imposes standards and procedures for assessing the ad valorem property tax of designated public utilities.”
City of Seattle v. Dep't of Revenue, 357 P.3d 979 (Or. 2015).
“565—does not apply in this case; and (3) the Oregon legislature’s repeal of the 2005 property tax exemp- tion benefitting out-of-state power-generating municipali- ties was enacted in violation of Article IV, section 18, of the Oregon Constitution, a provision that requires that…”
— Or. Rev. Stat. § 308.505(3) — 14 cases
Comcast Corp. v. Dep't of Revenue, 337 P.3d 768 (Or. 2014).
“515(l)(h) and is, therefore, subject to central assessment by the department pursuant to ORS 308.505 to 308.665. Under ORS 308.505(2), “[c]ommunication” includes “data transmission services.”
DIRECTV, Inc. v. Dep't of Revenue, 377 P.3d 568 (Or. 2016).
“This is a direct appeal from a decision of the Oregon Tax Court setting aside a determination by the Department of Revenue (the department) that taxpayer DIRECTV’s property in Oregon is subject to central assessment under ORS 308.505 to 308.665. The department argues that,…”
Pacificorp Power Mktg., Inc. v. Dep't of Revenue, 131 P.3d 725 (Or. 2006).
“The department assessed the facility and taxed PPM for the 2002-03 tax year, pursuant to ORS 308.505 to 308.665 (2001) (central assessment statutes), after determining that PPM had “used” the facility, for purposes of those statutes, through its various contracts with the City…”
S. Pac. Trans. v. Dept. of Rev., 664 P.2d 401 (Or. 1983).
“THE CENTRAL ASSESSMENT STATUTE This case is governed by a statute, ORS 308.505 to 308.665, which imposes standards and procedures for assessing the ad valorem property tax of designated public utilities.”
Portland Gen. Elec. Co. v. Dep't of Revenue, 7 Or. Tax 33 (Or. T.C. 1977).
“The plaintiff is an electric utility and its operating property is "Centrally assessed” by the defendant, the Department of Revenue (not by the county assessor), pursuant to ORS 308.505 to 308.730. Defendant’s assessment roll respecting plaintiff’s operating property for the…”
— Or. Rev. Stat. § 308.505(3)(b) — 1 case
— Or. Rev. Stat. § 308.505(4) — 1 case
— Or. Rev. Stat. § 308.505(5) — 1 case
— Or. Rev. Stat. § 308.505(6) — 1 case
— Or. Rev. Stat. § 308.505(8) — 4 cases
— Or. Rev. Stat. § 308.505(9) — 1 case
— Or. Rev. Stat. § 308.505(9)(a) — 1 case
— Or. Rev. Stat. § 308.505(9)(c) — 1 case
— Or. Rev. Stat. § 308.505(9)(c)(A) — 1 case
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