Or. Rev. Stat. § 308.565

Apportionment of assessment among counties

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308.565 Apportionment of assessment among counties. (1) For the purpose of determining the amount of the assessment of any centrally assessed company that is to be apportioned to those counties in this state in which the rail lines of the company are located, the Department of Revenue shall multiply the values per mile, as ascertained pursuant to ORS 308.570, of main and branch lines by the number of miles of main and branch lines in each county, including miles of main tracks, spurs, yard tracks and sidetracks, as reported by the company or as otherwise determined by the department.

(2) The department shall apportion values distributed over wire, pipe or pole lines or operational routes to those counties in which the lines or routes are located by multiplying the rate per mile in each case, determined pursuant to ORS 308.575, by the number of miles of the wire, pipe or pole lines or operational routes in each county.

(3) If the property of any company assessable under ORS 308.505 to 308.674 is of such a character that its value cannot reasonably be apportioned on the basis of rail, wire, pipe, pole line or operational route mileage, the department may adopt any other method or basis of apportionment to each county in which the property is located that the department determines to be feasible and proper.

(4) As determined by the department, values of electric power plants and water powers, connected with or used in the operation and business of any company, assessable under ORS 308.505 to 308.674, may be apportioned to each county in which power plants and water powers are located in a manner the department deems reasonable and fair.

(5) Assessments of the mobile property of air transportation companies shall be allocated and apportioned only to those counties in which the air transportation companies make service landings. For aircraft less than 75,000 pounds gross taxi weight, the department shall allocate and apportion to the counties 60 percent of the value which would otherwise be allocated and apportioned.

(6)(a) Assessments of water transportation companies shall be allocated and apportioned to those counties in which such companies use or maintain ports or termini, including off-shore anchorages.

(b) For purposes of ORS 308.505 to 308.674, the taxing districts to which assessments are apportioned by the county assessor shall be deemed to extend to the center of any river channel or to the ocean bar. [Amended by 1957 c.711 §9; 1987 c.601 §2; 1997 c.154 §40; 2009 c.128 §8]

Notes of Decisions

Cited in 11 cases (3 in the last 5 years), 1977–2023 · leading case: Portland General Electric Co. v. Department of Revenue

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Portland General Electric Co. v. Department of Revenue (1977) ortc · cites it 2× “” ORS 308.565 makes provision for the difficult problem of apportionment of the assessed values of a statewide utility among Oregon counties.”

Northwest Natural Gas Co. v. Department of Revenue (2010) or “; ORS 308.565. As the department explains, unit valuation, as a method of assessment, does not separate “real” from “personal” property, or “tangible” from “intangible” property.”

Wiser v. Elliott (2009) orctapp · cites it 2× “ORS 308.565 (1957), amended by Or Laws 1987, ch 601, § 2; Or Laws 1997, ch 154, § 90.”

Pacific Power & Light Co. v. Department of Revenue (1977) ortc “ORS 308.565 makes provision for the allocation and apportionment of the Oregon assessed property to the several Oregon counties.”

Public Utility District No. 1 v. Department of Revenue (2005) ortc “550; ORS 308.565; OAR 150-308.550(2)-(B) (relating to railroad car companies); OAR 308.”

Burlington Northern, Inc. v. Department of Revenue (1979) ortc “ORS 308.565 provides for the apportionment of the allocated unit valuation to the several Oregon counties into or through which the rail lines of the plaintiffs extend or are operated.”

T-Mobile USA, Inc. v. Dept. of Rev. (2020) ortc “550); appor- tionment of value to localities within Oregon (ORS 308.565); and transmission of the central assessment roll to county assessors for billing purposes (ORS 308.”

D.E. Shaw Renewable Investments, LLC v. Dept. of Rev. (2022) ortc “582(4); ORS 308.565 to 308.575. A company seeking a change to the Oregon assessment or the department’s apportion- ment may pursue the administrative remedy of a confer- ence with the Director, and the company must exhaust that remedy as a prerequisite to appeal to this court.”

Power Resources Cooperative v. Department of Revenue (1998) ortc “505 to ORS 308.565. 2 In making the assessment, Defendant asserts that Plaintiffs use of the Intertie renders that portion or percentage subject to property taxation under ORS 307.”

D. E. Shaw Renewable Investments v. Dept. of Rev. (2023) or “A taxpayer who owns property subject to central assessment must file an annual financial statement that helps the department determine the assessed value of the property. See ORS 308.524 (requiring annual statement); ORS 308.”

Delta Air Lines, Inc. v. Dept. of Rev. (2023) ortc “550 (describing allocation to state); ORS 308.565 (describing apportionment to counties).”

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