308.515
Department to make annual assessment of designated utilities and companies. (1) The Department of Revenue
shall make an annual assessment of any property that has a situs in this state
and that, except as provided in subsection (3) of this section, is used or held
for future use by any company in performing or maintaining any of the following
businesses or services or in selling any of the following commodities, whether
in domestic or interstate commerce or in any combination of domestic and
interstate commerce, and whether mutually or for hire, sale or consumption by
other persons:
(a) Railroad
transportation;
(b) Railroad
switching and terminal;
(c) Electric rail
transportation;
(d) Private
railcar transportation;
(e) Air
transportation;
(f) Water
transportation upon inland water of the State of Oregon;
(g) Air or
railway express;
(h)
Communication;
(i) Heating;
(j) Gas;
(k) Electricity;
(L) Pipeline;
(m) Toll bridge;
or
(n) Private
railcars of all companies not otherwise listed in this subsection, if the
private railcars are rented, leased or used in railroad transportation for
hire.
(2) The
assessment described in subsection (1) of this section shall be made on an
assessment roll that is prepared by the division of the department charged with
property tax administration.
(3) There may not
be assessed under subsection (1) of this section:
(a) Any property
used by or for water transportation companies whose watercraft ply exclusively
on the high seas, or between the high seas and inland water ports or terminals,
or any combination thereof.
(b) Any property
used by or for water transportation companies exclusively for hire by other
persons for booming and rafting, dredging, log or marine salvage, ship
berthing, maintenance, sludge removal, cleaning or repair, marine or
water-based construction, or guide service.
(c) Any property
used by or for interstate ferries or by or for water transportation companies
as ferries operating directly across interstate rivers.
(d) Any property
of the National Railroad Passenger Corporation.
(e) Any aircraft
that is required to be registered under ORS 837.040 for all or any part of the
calendar year and that is not used to provide scheduled passenger service.
(4) Any
corporation included within subsection (1) of this section, to the extent that
it actively engages in any business or service not described therein or not
incidental to any business or service or sale of a commodity described therein,
may not to that extent be deemed a corporation whose properties are assessed
under ORS 308.505 to 308.674.
(5) The
department shall assess property owned, leased or occupied by a legal entity
not yet engaged in a business, service or sale of a commodity that is described
in subsection (1) of this section if the property is intended for operation or
use in the business, service or sale of the commodity. [Amended by 1955 c.735 §1;
1957 c.711 §3; 1959 c.109 §1; 1965 c.175 §1; 1973 c.102 §2; 1973 c.402 §8; 1981
c.623 §4; 1983 c.600 §1; 1987 c.601 §1; 1995 c.256 §1; 1997 c.154 §33; 1997
c.656 §2; 1999 c.223 §1; 2005 c.94 §53; 2009 c.128 §5; 2012 c.103 §1]
Notes of Decisions
Comcast Corp. v. Dep't of Revenue, 337 P.3d 768 (Or. 2014).
· cites it 17× “” Lord’s Oregon Laws, title XXVIII, ch VI, § 3617(15) (1909) (predecessor to ORS 308.515). The legislature directed the tax board to value the property subject to its assessment authority according to the unit rule.”
Pacificorp Power Mktg., Inc. v. Dep't of Revenue, 131 P.3d 725 (Or. 2006).
· cites it 9× “515(l)(a) (2001) provided that the department “shall make an annual assessment’ of certain “property having a situs” in the State of Oregon (emphasis added), including “any property used or held for its own future use by any company in performing or maintaining any of the…”
Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019).
· cites it 12× “005, syndi- cate, entity formed to partner or combine public and private interests, partnership or corporation engaged in perform- ing 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…”
T-Mobile USA, Inc. v. Dept. of Rev., 24 Or. Tax 22 (Or. T.C. 2020).
· cites it 44× “515(1) The court agrees with Plaintiff that the start- ing point is ORS 308.515. Defendant must first determine whether the “company,” as defined in ORS 308.”
Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010).
· cites it 10× “665, includes all property, real and personal, tangible and intangible, used or held by a company as owner, occupant, lessee or otherwise, for or in use in the performance or maintenance of a business or service or in a sale of any commodity, as set forth in ORS 308.515, * * *…”
DIRECTV, Inc. v. Dep't of Revenue, 377 P.3d 568 (Or. 2016).
· cites it 7× “The department argues that, contrary to the Tax Court’s opinion, DIRECTV is a “communications” business whose property is subject to central assessment under ORS 308.515(1). We agree and, therefore, reverse and remand.”
Oregon Cable Telecomm. Ass'n v. Dep't of Revenue, 240 P.3d 1122 (Or. Ct. App. 2010).
· cites it 5× “Petitioner, the Oregon Cable Telecommunications Association (OCTA), challenges a rule promulgated by the Department of Revenue (the department), the purpose of which, according to the department, was to “clarify” that cable and Internet service providers are “communication”…”
S. Pac. Trans. v. Dept. of Rev., 664 P.2d 401 (Or. 1983).
· cites it 9× “517(1): "Except as provided in subsections (2) and (3) of this section [pertaining to certain assignments], the Department of Revenue shall assess to the property user all property owned, leased, rented, chartered or otherwise held for or used by it in performing a business,…”
Cent. Lincoln People's Util. Dist. v. State Tax Comm'n, 351 P.2d 694 (Or. 1960).
· cites it 12× “515, which prior to amendment by Oregon Laws 1957, ch 711, read in part as follows: "(1) The State Tax Commission shall make an annual assessment, upon an assessment roll to be prepared by the commission, of the following property having a situs in this state: "(a) The property…”
Delta Air Lines, Inc. v. Dep't of Revenue, 984 P.2d 836 (Or. 1999).
· cites it 4× “*599 Delta’s air transportation property located in Oregon was subject to ad valorem taxation under ORS 308.515. 1 In addition to owning property, Delta leased a significant number of aircraft — almost half its fleet.”
Pac. Power & Light Co. v. Dep't of Revenue, 596 P.2d 912 (Or. 1979).
· cites it 2× “Its utility property in Oregon is subject to ad valorem taxation and annual evaluation and assessment by the Department of Revenue pursuant to ORS 308.515. Defendant originally assessed plaintiff’s electric service properties as of the assessment date, January 1, 1975, to be…”
Delta Air Lines, Inc. v. Dept. of Rev., 374 Or. 58 (Or. 2025).
· cites it 6× “The businesses that Oregon centrally assesses are listed in ORS 308.515(1).2 Delta is centrally assessed under ORS 308.”
— Or. Rev. Stat. § 308.515(1) — 31 cases
Comcast Corp. v. Dep't of Revenue, 337 P.3d 768 (Or. 2014).
“” Lord’s Oregon Laws, title XXVIII, ch VI, § 3617(15) (1909) (predecessor to ORS 308.515). The legislature directed the tax board to value the property subject to its assessment authority according to the unit rule.”
DIRECTV, Inc. v. Dep't of Revenue, 377 P.3d 568 (Or. 2016).
“The department argues that, contrary to the Tax Court’s opinion, DIRECTV is a “communications” business whose property is subject to central assessment under ORS 308.515(1). We agree and, therefore, reverse and remand.”
Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019).
“005, syndi- cate, entity formed to partner or combine public and private interests, partnership or corporation engaged in perform- ing 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…”
Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010).
“665, includes all property, real and personal, tangible and intangible, used or held by a company as owner, occupant, lessee or otherwise, for or in use in the performance or maintenance of a business or service or in a sale of any commodity, as set forth in ORS 308.515, * * *…”
Pacificorp Power Mktg., Inc. v. Dep't of Revenue, 131 P.3d 725 (Or. 2006).
“515(l)(a) (2001) provided that the department “shall make an annual assessment’ of certain “property having a situs” in the State of Oregon (emphasis added), including “any property used or held for its own future use by any company in performing or maintaining any of the…”
— Or. Rev. Stat. § 308.515(1)(1995) — 1 case
— Or. Rev. Stat. § 308.515(1)(L) — 1 case
— Or. Rev. Stat. § 308.515(1)(a) — 7 cases
— Or. Rev. Stat. § 308.515(1)(b) — 1 case
— Or. Rev. Stat. § 308.515(1)(e) — 1 case
— Or. Rev. Stat. § 308.515(1)(h) — 6 cases
Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019).
“005, syndi- cate, entity formed to partner or combine public and private interests, partnership or corporation engaged in perform- ing 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…”
— Or. Rev. Stat. § 308.515(1)(i) — 1 case
— Or. Rev. Stat. § 308.515(1)(k) — 4 cases
— Or. Rev. Stat. § 308.515(1)(m) — 2 cases
T-Mobile USA, Inc. v. Dept. of Rev., 24 Or. Tax 22 (Or. T.C. 2020).
“515(1) The court agrees with Plaintiff that the start- ing point is ORS 308.515. Defendant must first determine whether the “company,” as defined in ORS 308.”
— Or. Rev. Stat. § 308.515(2)(b) — 1 case
— Or. Rev. Stat. § 308.515(2)(d) — 1 case
— Or. Rev. Stat. § 308.515(2)(e) — 1 case
— Or. Rev. Stat. § 308.515(3) — 1 case
Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010).
“665, includes all property, real and personal, tangible and intangible, used or held by a company as owner, occupant, lessee or otherwise, for or in use in the performance or maintenance of a business or service or in a sale of any commodity, as set forth in ORS 308.515, * * *…”
— Or. Rev. Stat. § 308.515(4) — 4 cases
T-Mobile USA, Inc. v. Dept. of Rev., 24 Or. Tax 22 (Or. T.C. 2020).
“515(1) The court agrees with Plaintiff that the start- ing point is ORS 308.515. Defendant must first determine whether the “company,” as defined in ORS 308.”
S. Pac. Trans. v. Dept. of Rev., 664 P.2d 401 (Or. 1983).
“517(1): "Except as provided in subsections (2) and (3) of this section [pertaining to certain assignments], the Department of Revenue shall assess to the property user all property owned, leased, rented, chartered or otherwise held for or used by it in performing a business,…”
— Or. Rev. Stat. § 308.515(5) — 3 cases
— Or. Rev. Stat. § 308.515(6) — 2 cases
— Or. Rev. Stat. § 308.515(8) — 1 case
— Or. Rev. Stat. § 308.515(I)(k) — 1 case
— Or. Rev. Stat. § 308.515(h) — 1 case
— Or. Rev. Stat. § 308.515(l)(a) — 6 cases
Comcast Corp. v. Dep't of Revenue, 337 P.3d 768 (Or. 2014).
“” Lord’s Oregon Laws, title XXVIII, ch VI, § 3617(15) (1909) (predecessor to ORS 308.515). The legislature directed the tax board to value the property subject to its assessment authority according to the unit rule.”
Pacificorp Power Mktg., Inc. v. Dep't of Revenue, 131 P.3d 725 (Or. 2006).
“515(l)(a) (2001) provided that the department “shall make an annual assessment’ of certain “property having a situs” in the State of Oregon (emphasis added), including “any property used or held for its own future use by any company in performing or maintaining any of the…”
Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010).
“665, includes all property, real and personal, tangible and intangible, used or held by a company as owner, occupant, lessee or otherwise, for or in use in the performance or maintenance of a business or service or in a sale of any commodity, as set forth in ORS 308.515, * * *…”
— Or. Rev. Stat. § 308.515(l)(h) — 1 case
Comcast Corp. v. Dep't of Revenue, 337 P.3d 768 (Or. 2014).
“” Lord’s Oregon Laws, title XXVIII, ch VI, § 3617(15) (1909) (predecessor to ORS 308.515). The legislature directed the tax board to value the property subject to its assessment authority according to the unit rule.”
— Or. Rev. Stat. § 308.515(l)(n) — 1 case
Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010).
“665, includes all property, real and personal, tangible and intangible, used or held by a company as owner, occupant, lessee or otherwise, for or in use in the performance or maintenance of a business or service or in a sale of any commodity, as set forth in ORS 308.515, * * *…”
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