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Oregon Revised Statutes

Or. Rev. Stat. § 308.517 (2026)

To whom property assessed; certain property not to be assessed

✓ current as of May 2026
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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. Dep't of Revenue, 337 P.3d 768 (Or. 2014).
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Comcast Corp. v. Dep't of Revenue, 337 P.3d 768 (Or. 2014). “ORS 308.517(5) (all property not assessed by the department assessed by county assessor of county in which property situated).”
Pacificorp Power Mktg., Inc. v. Dep't of Revenue, 131 P.3d 725 (Or. 2006). · 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.”
S. Pac. Trans. v. Dept. of Rev., 664 P.2d 401 (Or. 1983). · 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 N., Inc. v. Dep't of Revenue, 8 Or. Tax 19 (Or. T.C. 1979). · 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 Props. LLC v. Dep't of Revenue, 18 Or. Tax 313 (Or. T.C. 2005). “515, and ORS 308.517. Cf. OAR 150-308.515.”
Oregon Cable Telecomm. Ass'n v. Dep't of Revenue, 240 P.3d 1122 (Or. Ct. App. 2010). “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.”
Pub. Util. Dist. No. 1 v. Dep't of Revenue, 17 Or. Tax 290 (Or. T.C. 2005). · 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.”
Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010). “ORS 308.517(5). Finally, we turn to the business inventory exemption statute at issue in this case, ORS 307.”
Pac. Power & Light Co. v. Dep't of Revenue, 7 Or. Tax 203 (Or. T.C. 1977). “) 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., 775 P.2d 303 (Or. 1989). “) Nonetheless, ORS 308.517(1) specifically provides that such leased property shall be assessed "to the property user," i.”
Tesoro Logistics Nw. Pipeline LLC I v. Dept. of Rev., 24 Or. Tax 439 (Or. T.C. 2021). · cites it 2× “505(8) (defin- ing “company”); ORS 308.517 (property assessed to “user”).”
Pacificorp Power Mktg. v. Dep't of Revenue, 17 Or. Tax 334 (Or. T.C. 2004). “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…”
Show all 21 citing cases →
— Or. Rev. Stat. § 308.517(1) — 7 cases
S. Pac. Trans. v. Dept. of Rev., 664 P.2d 401 (Or. 1983). “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., 775 P.2d 303 (Or. 1989). “) Nonetheless, ORS 308.517(1) specifically provides that such leased property shall be assessed "to the property user," i.”
Pacificorp Power Mktg. v. Dep't of Revenue, 17 Or. Tax 334 (Or. T.C. 2004). “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…”
Tesoro Logistics Nw. Pipeline LLC I v. Dept. of Rev., 24 Or. Tax 439 (Or. T.C. 2021). “505(8) (defin- ing “company”); ORS 308.517 (property assessed to “user”).”
Delta Air Lines, Inc. v. Dep't of Revenue, 13 Or. Tax 372 (Or. T.C. 1995).
— Or. Rev. Stat. § 308.517(5) — 6 cases
Comcast Corp. v. Dep't of Revenue, 337 P.3d 768 (Or. 2014). “ORS 308.517(5) (all property not assessed by the department assessed by county assessor of county in which property situated).”
Oregon Cable Telecomm. Ass'n v. Dep't of Revenue, 240 P.3d 1122 (Or. Ct. App. 2010). “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.”
Nw. Nat. Gas Co. v. Dep't of Revenue, 226 P.3d 28 (Or. 2010). “ORS 308.517(5). Finally, we turn to the business inventory exemption statute at issue in this case, ORS 307.”
S. Pac. Trans. v. Dept. of Rev., 664 P.2d 401 (Or. 1983). “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).”
S. Pac. Transp. Co. v. Dep't of Revenue, 664 P.2d 401 (Or. 1983).
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