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Oregon Revised Statutes

Or. Rev. Stat. § 308.540 (2026)

Department to prepare assessment roll; date as of which value assessed; when roll final

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      308.540 Department to prepare assessment roll; date as of which value assessed; when roll final. For each year, the Department of Revenue shall prepare an assessment roll, in which shall be assessed, as of January 1 at 1:00 a.m. of the year, the assessed value of the property of persons and companies subject to taxation under ORS 308.505 to 308.674. The assessment roll shall not be final until reviewed as provided in ORS 308.590 and certified as provided in ORS 308.621. [Amended by 1991 c.459 §145; 1997 c.154 §37; 1997 c.541 §205; 2007 c.616 §12]

Notes of Decisions
Cited in 9 cases (3 in the last 5 years), 1956–2023 · leading case: Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016).
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Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016). “See ORS 308.540; ORS 308.621. However, this property is then added to a local property tax account.”
Delta Air Lines, Inc. v. Dep't of Revenue, 984 P.2d 836 (Or. 1999). “515 (the department shall make an annual as sessment of certain property having a situs in this state, including air transportation property); ORS 308.540 (1993) (the department shall prepare an assessment roll each year, “in which shall be assessed, as of July 1 at 1:00 a.”
State Tax Comm'n v. Consumers' Heating Co., 294 P.2d 887 (Or. 1956). · cites it 2× “For the years 1939 through 1945 the tax commission, pursuant to statutes which are now ORS 308.540, had determined the true cash value of the company’s assets at sums varying from $105,000 to $128,000.”
Pub. Util. Dist. No. 1 v. Dep't of Revenue, 17 Or. Tax 290 (Or. T.C. 2005). “For centrally assessed property, the department is required under ORS 308.540 to annually prepare an *297 assessment roll, described in ORS 308.”
Smith v. Columbia Cnty., 341 P.2d 540 (Or. 1959). “14, Ch 440, Oregon Laws 1941 (now ORS 308.540, 308.545 and 308.550)). (Italics supplied) “The said commission, for the purpose of arriving at the actual cash value of the property assessable by it, as herein provided, may value the entire property, both within and without the…”
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022). “See ORS 308.540 to 308.550. The department creates a record of its work, initially referred to as the “ten- tative” central assessment roll for the tax year.”
D. E. Shaw Renewable Investments v. Dept. of Rev., 371 Or. 384 (2023). · cites it 2× “ORS 308.540 (when central assessment roll is final); ORS 308.”
Tesoro Logistics Nw. Pipeline LLC II v. Dept. of Rev., 24 Or. Tax 454 (Or. T.C. 2021). “See ORS 308.540 (department to prepare assessment roll annually, showing assessed value of centrally assessed property); ORS 308.”
Emerald People's Util. Dist. v. Dep't of Revenue, 10 Or. Tax 207 (Or. T.C. 1986). “As with other types of property subject to ad valorem taxation, the standard or goal to be achieved is to assess the property at its “true cash value” as of the assessment date ORS 308.540. While the statutes for “designated utilities” discuss in general terms certain aspects of…”
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