Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 308.515

Department to make annual assessment of designated utilities and companies

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      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
Cited in 71 cases (14 in the last 5 years), 1959–2025 · leading case: Comcast Corp. v. Department of Revenue
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Comcast Corp. v. Department of Revenue (2014) or · 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 Marketing, Inc. v. Department of Revenue (2006) or · cites it 9× “In this case, ORS 308.515 (2001) contained a directive similar to that set out in ORS 261.”
Level 3 Communications LLC III v. Dept. of Rev. (2019) ortc · 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. (2020) ortc · 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.”
Northwest Natural Gas Co. v. Department of Revenue (2010) or · 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. Department of Revenue (2016) or · 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 Telecommunications Ass'n v. Department of Revenue (2010) orctapp · 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”…”
SOUTHERN PAC. TRANS. v. Dept. of Rev. (1983) or · 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,…”
Central Lincoln People's Utility District v. State Tax Commission (1960) or · cites it 12× “730, and ORS 308.515, 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:…”
Delta Air Lines, Inc. v. Department of Revenue (1999) or · 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.”
Pacific Power & Light Co. v. Department of Revenue (1979) or · 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. (2025) or · cites it 6× “The businesses that Oregon centrally assesses are listed in ORS 308.515(1).2 Delta is centrally assessed under ORS 308.”
Show all 71 citing cases →
— Or. Rev. Stat. § 308.515(1) — 31 cases
Comcast Corp. v. Department of Revenue (2014) or “” 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. Department of Revenue (2016) or “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 Communications LLC III v. Dept. of Rev. (2019) ortc “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…”
Northwest Natural Gas Co. v. Department of Revenue (2010) or “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 Marketing, Inc. v. Department of Revenue (2006) or “In this case, ORS 308.515 (2001) contained a directive similar to that set out in ORS 261.”
— Or. Rev. Stat. § 308.515(1)(1995) — 1 case
Pacificorp v. Dept. of Rev. (2023) ortc
— Or. Rev. Stat. § 308.515(1)(L) — 1 case
Tesoro Logistics Northwest Pipeline LLC I v. Dept. of Rev. (2021) ortc
— Or. Rev. Stat. § 308.515(1)(a) — 7 cases
Burlington Northern, Inc. v. Department of Revenue (1981) or
PP & L v. Dept. of Rev. (1989) or
Southern Pacific Transportation Co. v. Department of Revenue (1989) ortc
Delta Air Lines, Inc. v. Dept. of Rev. (2023) ortc
Comcast Corp. v. Dept. of Rev. (2014) or
— Or. Rev. Stat. § 308.515(1)(b) — 1 case
Delta Air Lines, Inc. v. Dept. of Rev. (2023) ortc
— Or. Rev. Stat. § 308.515(1)(e) — 1 case
Delta Air Lines, Inc. v. Dept. of Rev. (2023) ortc
— Or. Rev. Stat. § 308.515(1)(h) — 6 cases
Level 3 Communications, LLC v. Dept. of Rev. (2021) or
Level 3 Communications LLC III v. Dept. of Rev. (2019) ortc “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…”
Level 3 Communications LLC v. Dept. of Rev. (2018) ortc
Delta Air Lines, Inc. v. Dept. of Rev. (2023) ortc
Comcast Corp. v. Dept. of Rev. (2014) or
— Or. Rev. Stat. § 308.515(1)(i) — 1 case
Delta Air Lines, Inc. v. Dept. of Rev. (2023) ortc
— Or. Rev. Stat. § 308.515(1)(k) — 4 cases
Delta Air Lines, Inc. v. Dept. of Rev. (2025) or “The businesses that Oregon centrally assesses are listed in ORS 308.515(1).2 Delta is centrally assessed under ORS 308.”
PacifiCorp v. Dept. of Rev. (2025) or
Delta Air Lines, Inc. v. Dept. of Rev. (2025) or
PacifiCorp v. Dept. of Rev. (2025) or
— Or. Rev. Stat. § 308.515(1)(m) — 2 cases
T-Mobile USA, Inc. v. Dept. of Rev. (2020) ortc “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.”
Delta Air Lines, Inc. v. Dept. of Rev. (2023) ortc
— Or. Rev. Stat. § 308.515(2)(b) — 1 case
Delta Air Lines, Inc. v. Dept. of Rev. (2023) ortc
— Or. Rev. Stat. § 308.515(2)(d) — 1 case
Delta Air Lines, Inc. v. Dept. of Rev. (2023) ortc
— Or. Rev. Stat. § 308.515(2)(e) — 1 case
Delta Air Lines, Inc. v. Dept. of Rev. (2023) ortc
— Or. Rev. Stat. § 308.515(3) — 1 case
Northwest Natural Gas Co. v. Department of Revenue (2010) or “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. (2020) ortc “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.”
SOUTHERN PAC. TRANS. v. Dept. of Rev. (1983) or “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,…”
Southern Pacific Transportation Co. v. Department of Revenue (1983) or
Delta Air Lines, Inc. v. Dept. of Rev. (2023) ortc
— Or. Rev. Stat. § 308.515(5) — 3 cases
D. R. Johnson Lumber Co. v. Department of Revenue (1994) or
Delta Air Lines, Inc. v. Dept. of Rev. (2023) ortc
D. R. Johnson Lumber Co. v. Department of Revenue (1993) ortc
— Or. Rev. Stat. § 308.515(6) — 2 cases
Pacific Power & Light Co. v. Department of Revenue (1977) ortc
Public Utility District No. 1 v. Department of Revenue (2005) ortc
— Or. Rev. Stat. § 308.515(8) — 1 case
Delta Air Lines, Inc. v. Dept. of Rev. (2023) ortc
— Or. Rev. Stat. § 308.515(I)(k) — 1 case
PacifiCorp v. Dept. of Rev. (2023) ortc
— Or. Rev. Stat. § 308.515(h) — 1 case
DIRECTV, Inc. v. Dept. of Rev. (2016) or
— Or. Rev. Stat. § 308.515(l)(a) — 6 cases
Comcast Corp. v. Department of Revenue (2014) or “” 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 Marketing, Inc. v. Department of Revenue (2006) or “In this case, ORS 308.515 (2001) contained a directive similar to that set out in ORS 261.”
Northwest Natural Gas Co. v. Department of Revenue (2010) or “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, * * *…”
Burlington Northern, Inc. v. Department of Revenue (1981) or
Pacific Power & Light Co. v. Department of Revenue (1989) or
— Or. Rev. Stat. § 308.515(l)(h) — 1 case
Comcast Corp. v. Department of Revenue (2014) or “” 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
Northwest Natural Gas Co. v. Department of Revenue (2010) or “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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