Or. Rev. Stat. § 308.517

To whom property assessed; certain property not to be assessed

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308.517 To whom property assessed; certain property not to be assessed. (1) Except as provided in subsections (2) and (3) of this section, 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, service or sale of a commodity enumerated in ORS 308.515.

(2) Where any property owned, leased, rented, chartered or otherwise assigned by an owner, lessor, lessee or user whose property is otherwise subject to ORS 308.505 to 308.674 is leased, rented, chartered or otherwise assigned for the use or benefit of a company which has or thereby has property subject to ORS 308.505 to 308.674, the department may assess the property to either the owner, lessor, lessee or user.

(3) Land or buildings that meet all of the following conditions shall be assessed in accordance with law by the assessor of the county in which such property is situated:

(a) Situated outside of railroad rights of way or outside of railroad station ground reservations;

(b) Leased or rented by a lessor whose property is not subject to ORS 308.505 to 308.674, to a company whose property is subject to ORS 308.505 to 308.674; and

(c) Used as or in connection with airport facilities, general offices, ticket offices, business offices, warehouses, service centers, relay stations, garages, central exchanges, moorage grounds, or well, pump house or substations sites.

(4) Except as provided in subsection (3) of this section, any property leased or rented by a lessor whose property is not subject to ORS 308.505 to 308.674, to a company whose property is subject to ORS 308.505 to 308.674, shall be assessed, as determined by the department, by the department or the assessor of the county in which such property is situated.

(5) All property not assessed by the Department of Revenue shall be assessed in accordance with law by the assessor of the county in which such property is situated. [1957 c.711 §5; 1959 c.109 §2; 1997 c.154 §34]

Notes of Decisions

Cited in 21 cases (1 in the last 5 years), 1974–2021 · leading case: Comcast Corp. v. Department of Revenue

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Comcast Corp. v. Department of Revenue (2014) or “ORS 308.517(5) (all property not assessed by the department assessed by county assessor of county in which property situated).”

Pacificorp Power Marketing, Inc. v. Department of Revenue (2006) or · cites it 2× “The department argues that all those contracts should be considered because, under ORS 308.517 (2001), the property could be assessed to any of the affiliated entities as “users” of the facility.”

SOUTHERN PAC. TRANS. v. Dept. of Rev. (1983) or · cites it 4× “Property is subject to the assessment only if put to one of the designated uses; an included corporation is excluded to the extent that it actively engages in a business "not incidental" to that designated, ORS 308.515(4).”

Burlington Northern, Inc. v. Department of Revenue (1979) ortc · cites it 4× “However, the parties appear to be substantially in agreement as to the proper unit and they have acted uniformly in assessing to the property user the "property owned, leased, rented, chartered or otherwise held for or used by it in performing” the unit’s business, *[26]…”

Hoyt Street Properties LLC v. Department of Revenue (2005) ortc “515, and ORS 308.517. Cf. OAR 150-308.515.”

Oregon Cable Telecommunications Ass'n v. Department of Revenue (2010) orctapp “515, on the other hand, is assessed by the county in which the property is situated, ORS 308.517(5), and that assessment does not include intangible personal property.”

Public Utility District No. 1 v. Department of Revenue (2005) ortc · cites it 2× “ORS 308.517. No party has argued that the property in question here is of a type subject to local assessment under ORS 308.”

Northwest Natural Gas Co. v. Department of Revenue (2010) or “ORS 308.517(5). Finally, we turn to the business inventory exemption statute at issue in this case, ORS 307.”

Pacific Power & Light Co. v. Department of Revenue (1977) ortc “) ORS 308.517 provides that, with certain exceptions (which have not been raised in these suits), 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, * * *”…”

PP & L v. Dept. of Rev. (1989) or “) Nonetheless, ORS 308.517(1) specifically provides that such leased property shall be assessed "to the property user," i.”

Tesoro Logistics Northwest Pipeline LLC I v. Dept. of Rev. (2021) ortc · cites it 2× “505(8) (defin- ing “company”); ORS 308.517 (property assessed to “user”).”

Pacificorp Power Marketing v. Department of Revenue (2004) ortc “2 ORS 308.517(1) states: “Except as provided in subsections (2) and (3) of this section, 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, service or sale of a…”

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— Or. Rev. Stat. § 308.517(1) — 7 cases

SOUTHERN PAC. TRANS. v. Dept. of Rev. (1983) or “Property is subject to the assessment only if put to one of the designated uses; an included corporation is excluded to the extent that it actively engages in a business "not incidental" to that designated, ORS 308.515(4).”

PP & L v. Dept. of Rev. (1989) or “) Nonetheless, ORS 308.517(1) specifically provides that such leased property shall be assessed "to the property user," i.”

Tesoro Logistics Northwest Pipeline LLC I v. Dept. of Rev. (2021) ortc “505(8) (defin- ing “company”); ORS 308.517 (property assessed to “user”).”

Delta Air Lines, Inc. v. Department of Revenue (1995) ortc

— Or. Rev. Stat. § 308.517(5) — 6 cases

Comcast Corp. v. Department of Revenue (2014) or “ORS 308.517(5) (all property not assessed by the department assessed by county assessor of county in which property situated).”

Northwest Natural Gas Co. v. Department of Revenue (2010) or “ORS 308.517(5). Finally, we turn to the business inventory exemption statute at issue in this case, ORS 307.”

Southern Pacific Transportation Co. v. Department of Revenue (1983) or

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