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
Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010).
· cites it 17× “ORS 308.510(1) defines the scope of “property” subject to central assessment for companies identified in ORS 308.”
S. Pac. Trans. v. Dept. of Rev., 664 P.2d 401 (Or. 1983).
· 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. Dep't of Revenue, 337 P.3d 768 (Or. 2014).
· 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 Mktg., Inc. v. Dep't of Revenue, 131 P.3d 725 (Or. 2006).
· 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.”
Delta Air Lines, Inc. v. Dep't of Revenue, 984 P.2d 836 (Or. 1999).
· 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.”
Portland Gen. Elec. Co. v. Dep't of Revenue, 7 Or. Tax 33 (Or. T.C. 1977).
· 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.”
S. Pac. Transp. Co. v. Dep't of Revenue, 664 P.2d 401 (Or. 1983).
· 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.”
Or. Rev. Stat. § 308.510(1): 21 cases
S. Pac. Trans. v. Dept. of Rev., 664 P.2d 401 (Or. 1983).
“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 Mktg., Inc. v. Dep't of Revenue, 131 P.3d 725 (Or. 2006).
“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. Dep't of Revenue, 337 P.3d 768 (Or. 2014).
“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. Dep't of Revenue, 984 P.2d 836 (Or. 1999).
“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
S. Pac. Trans. v. Dept. of Rev., 664 P.2d 401 (Or. 1983).
“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.”
S. Pac. Transp. Co. v. Dep't of Revenue, 664 P.2d 401 (Or. 1983).
“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
S. Pac. Transp. Co. v. Dep't of Revenue, 664 P.2d 401 (Or. 1983).
“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
S. Pac. Trans. v. Dept. of Rev., 664 P.2d 401 (Or. 1983).
“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.”
S. Pac. Transp. Co. v. Dep't of Revenue, 664 P.2d 401 (Or. 1983).
“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
S. Pac. Trans. v. Dept. of Rev., 664 P.2d 401 (Or. 1983).
“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(5): 9 cases
Comcast Corp. v. Dep't of Revenue, 337 P.3d 768 (Or. 2014).
“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.”
S. Pac. Trans. v. Dept. of Rev., 664 P.2d 401 (Or. 1983).
“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(6): 1 case
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