Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 308.510

Real and personal property classified for ORS 308.505 to 308.674

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      308.510 Real and personal property classified for ORS 308.505 to 308.674. For purposes of assessing property under ORS 308.505 to 308.674:

      (1) All land of any railroad, logging road, electric rail or railroad switching and terminal company, including land used or held and claimed exclusively as right of way, with all the tracks and substructures and superstructures that support the right of way, together with all buildings or other structures or improvements, without separating the land and improvements, is real property. Vehicles and any other property is personal property.

      (2) All land of any company is real property. Except as provided in subsection (1) of this section, all buildings, structures, improvements of any kind or fixtures of a permanent character of any kind that are located on land that is owned or used by a company is real property. All other property owned or used by a company is personal property.

      (3)(a) Except as provided in ORS 308.517 (2) and paragraphs (b) and (c) of this subsection, the renting, leasing, chartering or otherwise assigning of property exclusively for the use or benefit of another does not constitute a use by the lessor.

      (b) A lessor shall be deemed the user of property rented, leased or otherwise furnished by the lessor to the employees of the lessor as an incident of employment.

      (c) A rail transportation company shall be deemed the user of property located within the rail transportation company’s station ground reservations or rights of way, notwithstanding that the property may be leased, rented or otherwise assigned by the rail transportation company for the use or benefit of another.

      (4) Property found by the Department of Revenue to have an integrated use for or in more than one business, service or sale, where at least one such business, service or sale is one enumerated in ORS 308.515, shall be classified by the department as being within or without the definition of property under ORS 308.505, according to the primary use of such property, as determined by the department.

      (5) For purposes of determining the maximum assessed value of property under section 11, Article XI of the Oregon Constitution, “property” means all property assessed to each company that is subject to assessment under ORS 308.505 to 308.674. [Amended by 1957 c.711 §2; 1977 c.602 §2; 1997 c.154 §32; 1997 c.541 §203; 2003 c.46 §18; 2009 c.128 §4]

Notes of Decisions
Cited in 35 cases (3 in the last 5 years), 1968–2023 · leading case: Northwest Natural Gas Co. v. Department of Revenue
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Northwest Natural Gas Co. v. Department of Revenue (2010) or · cites it 17× “ORS 308.510(1) defines the scope of “property” subject to central assessment for companies identified in ORS 308.”
SOUTHERN PAC. TRANS. v. Dept. of Rev. (1983) or · cites it 24× “He "noted the change in ORS 308.510 would make such clarification and reflect the practice of the Department of Revenue in appraising Utilities and other centrally assessed corporations.”
Comcast Corp. v. Department of Revenue (2014) or · cites it 4× “515, shall be classified by the department as being within or without the definition of property under [ORS 308.510(1)] according to the primary use of such property, as determined by the department.”
Pacificorp Power Marketing, Inc. v. Department of Revenue (2006) or · cites it 6× “515(1) (2001) and ORS 308.510(1). In contrast, ORS 307.110 requires the taxation of publicly owned property that is “held under a lease or other interest or estate less than a fee simple” by any person whose real property is taxable.”
Comcast Corp. III v. Dept. of Rev. (TC 4909) (2016) ortc · cites it 3× “However, ORS 308.510(5) is incon- sistent with that argument.”
Delta Air Lines, Inc. v. Department of Revenue (1999) or · cites it 3× “Those leased aircraft also were subject to taxation, assessable to Delta under ORS 308.510(1). 2 The department assessed Delta’s taxable property using the unit method allowed under ORS 308.”
Oregon Cable Telecommunications Ass'n v. Department of Revenue (2010) orctapp · cites it 2× “” ORS 308.510(1). 2 Property not subject to assessment by the department under ORS 308.”
Pacific Power & Light Co. v. Department of Revenue (1977) ortc · cites it 4× “ORS 308.510 defines "property” for the purposes of ORS 308.”
Power Resources Cooperative v. Department of Revenue (2000) or · cites it 3× “060 or as “intangible property” under ORS 308.510(1). 3 Both parties moved for summary judgment.”
Pacific Power & Light Co. v. Department of Revenue (1979) or “ORS 308.510(1) defines "property” subject to taxation and includes "work in progress.”
Portland General Electric Co. v. Department of Revenue (1977) ortc · cites it 3× “515), "used or held” "for or in use in the performance or maintenance of a business or service” within this state (ORS 308.510), and these restrictions apply to "work in progress.”
Southern Pacific Transportation Co. v. Department of Revenue (1983) or · cites it 24× “He “noted the change in ORS 308.510 would make such clarification and reflect the practice of the Department of Revenue in appraising Utilities and other centrally assessed corporations.”
Show all 35 citing cases →
— Or. Rev. Stat. § 308.510(1) — 21 cases
Northwest Natural Gas Co. v. Department of Revenue (2010) or “ORS 308.510(1) defines the scope of “property” subject to central assessment for companies identified in ORS 308.”
SOUTHERN PAC. TRANS. v. Dept. of Rev. (1983) or “He "noted the change in ORS 308.510 would make such clarification and reflect the practice of the Department of Revenue in appraising Utilities and other centrally assessed corporations.”
Pacificorp Power Marketing, Inc. v. Department of Revenue (2006) or “515(1) (2001) and ORS 308.510(1). In contrast, ORS 307.110 requires the taxation of publicly owned property that is “held under a lease or other interest or estate less than a fee simple” by any person whose real property is taxable.”
Comcast Corp. v. Department of Revenue (2014) or “515, shall be classified by the department as being within or without the definition of property under [ORS 308.510(1)] according to the primary use of such property, as determined by the department.”
Delta Air Lines, Inc. v. Department of Revenue (1999) or “Those leased aircraft also were subject to taxation, assessable to Delta under ORS 308.510(1). 2 The department assessed Delta’s taxable property using the unit method allowed under ORS 308.”
— Or. Rev. Stat. § 308.510(2) — 2 cases
SOUTHERN PAC. TRANS. v. Dept. of Rev. (1983) or “He "noted the change in ORS 308.510 would make such clarification and reflect the practice of the Department of Revenue in appraising Utilities and other centrally assessed corporations.”
Southern Pacific Transportation Co. v. Department of Revenue (1983) or “He “noted the change in ORS 308.510 would make such clarification and reflect the practice of the Department of Revenue in appraising Utilities and other centrally assessed corporations.”
— Or. Rev. Stat. § 308.510(4) — 3 cases
T-Mobile USA, Inc. v. Dept. of Rev. (2020) ortc
Level 3 Communications LLC III v. Dept. of Rev. (2019) ortc
Southern Pacific Transportation Co. v. Department of Revenue (1983) or “He “noted the change in ORS 308.510 would make such clarification and reflect the practice of the Department of Revenue in appraising Utilities and other centrally assessed corporations.”
— Or. Rev. Stat. § 308.510(4)(a) — 2 cases
SOUTHERN PAC. TRANS. v. Dept. of Rev. (1983) or “He "noted the change in ORS 308.510 would make such clarification and reflect the practice of the Department of Revenue in appraising Utilities and other centrally assessed corporations.”
Southern Pacific Transportation Co. v. Department of Revenue (1983) or “He “noted the change in ORS 308.510 would make such clarification and reflect the practice of the Department of Revenue in appraising Utilities and other centrally assessed corporations.”
— Or. Rev. Stat. § 308.510(4)(c) — 2 cases
SOUTHERN PAC. TRANS. v. Dept. of Rev. (1983) or “He "noted the change in ORS 308.510 would make such clarification and reflect the practice of the Department of Revenue in appraising Utilities and other centrally assessed corporations.”
Southern Pacific Transportation Co. v. Department of Revenue (1989) ortc
— Or. Rev. Stat. § 308.510(5) — 9 cases
Comcast Corp. v. Department of Revenue (2014) or “515, shall be classified by the department as being within or without the definition of property under [ORS 308.510(1)] according to the primary use of such property, as determined by the department.”
Comcast Corp. III v. Dept. of Rev. (TC 4909) (2016) ortc “However, ORS 308.510(5) is incon- sistent with that argument.”
SOUTHERN PAC. TRANS. v. Dept. of Rev. (1983) or “He "noted the change in ORS 308.510 would make such clarification and reflect the practice of the Department of Revenue in appraising Utilities and other centrally assessed corporations.”
Hoyt Street Properties LLC v. Department of Revenue (2005) ortc
Tesoro Logistics Northwest Pipeline LLC I v. Dept. of Rev. (2021) ortc
— Or. Rev. Stat. § 308.510(6) — 1 case
Tesoro Logistics Northwest Pipeline LLC I v. Dept. of Rev. (2021) ortc
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