Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 308.560

Assessment roll; description of property; effect of mistake

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      308.560 Assessment roll; description of property; effect of mistake. (1) The assessment roll for the companies assessed under ORS 308.505 to 308.674 shall be prepared in a manner prescribed by the Department of Revenue.

      (2) The assessment roll prepared by the department under this section must include all of the following:

      (a) The name of each company assessed under ORS 308.505 to 308.674.

      (b) Under the name of each company, a general description of the property assessed in the name of the company. A general description under this paragraph is deemed to include all property of the company that is assessable under ORS 308.505 to 308.674. A general description under this paragraph may be in any form prescribed by the department and may refer to or incorporate by reference an order or memorandum made by the department that describes property of the company that is assessable under ORS 308.505 to 308.674.

      (c) Wherever possible, under the name of each company and under an appropriate heading, the aggregate track mileage, miles of wire, pipe or pole line, or the operational routes within the State of Oregon.

      (3) An assessment may not be invalidated because of a mistake related to the ownership, lease or usage of the property if the property is generally correctly described. [Amended by 1957 c.69 §1; 1957 c.711 §8; 1979 c.284 §136; 1997 c.154 §39; 2009 c.128 §7]

Notes of Decisions
Cited in 7 cases (4 in the last 5 years), 1993–2023 · leading case: Level 3 Communications LLC III v. Dept. of Rev.
Sort: Relevance Newest Treatment
Level 3 Communications LLC III v. Dept. of Rev. (2019) ortc “, ORS 308.560(1) (contents of roll); ORS 308.”
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev. (2022) ortc “See ORS 308.560; ORS 308.582(4). Thereafter, on or before May 25 of each year, the department must transmit to each company a notice show- ing the department’s determination of the overall unit value and the value the department has allocated to that company’s Oregon property,…”
D. E. Shaw Renewable Investments v. Dept. of Rev. (2023) or “540 (referring to the central assessment roll prepared by the department as an “assessment roll”); ORS 308.560 (same); see also Lake Oswego Preservation Society v.”
PacifiCorp v. Dept. of Rev. (2023) ortc · cites it 2× “See ORS 308.560 to 308.636. But, in contrast to the laws governing most locally assessed property, ORS 308.”
D. R. Johnson Lumber Co. v. Department of Revenue (1993) ortc “…308.515 provides for central assessment by the department. Central assessment records are kept at the state level. ORS 308.560. Likewise, *434 ORS 308.411 contemplates appeals to the local board of equalization while ORS 308.595(3) provides for appeals directly to the…”
Lincoln County v. Department of Revenue (1993) ortc “Therefore, the court will treat the issue as stipulated by the parties under ORS 308.560. 3 The question is not whether the document is a license or lease.”
Tesoro Logistics Northwest Pipeline LLC II v. Dept. of Rev. (2021) ortc “540 (department to prepare assessment roll annually, showing assessed value of centrally assessed property); ORS 308.560(2) (specifying additional infor- mation to be shown on central assessment roll); see generally Northwest Natural Gas Co.”
— Or. Rev. Stat. § 308.560(1) — 1 case
Level 3 Communications LLC III v. Dept. of Rev. (2019) ortc “, ORS 308.560(1) (contents of roll); ORS 308.”
— Or. Rev. Stat. § 308.560(2) — 1 case
Tesoro Logistics Northwest Pipeline LLC II v. Dept. of Rev. (2021) ortc “540 (department to prepare assessment roll annually, showing assessed value of centrally assessed property); ORS 308.560(2) (specifying additional infor- mation to be shown on central assessment roll); see generally Northwest Natural Gas Co.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.