308.621 When
assessment complete; certifying to assessors; apportioning by assessor; levy
and collection of taxes.
(1) When the Director of the Department of Revenue completes review of the
assessment roll, the assessments therein shall be considered complete.
(2) Except as
otherwise provided in ORS 308.640, upon completion of the roll the Department
of Revenue shall certify to the assessor of each county in which the property
of any company so assessed is located, the number of miles of main and branch
lines of the company, including miles of main tracks, spurs, yard and
sidetracks, or the number of miles of wire, pipe or pole lines or operational
routes, as the case may be, and the assessed values apportioned to the county.
The county assessor shall apportion the certified amounts to the municipal
corporations and taxing districts of the county by multiplying the value per
mile of each main and branch rail line, and of spurs, yard and sidetracks
connected therewith, or the value per mile of each wire, pipe or pole line or
operational route by the mileage located in each of the municipal corporations
and taxing districts, and shall enter the assessments so certified and
apportioned in the assessment roll.
(3) The assessed
value of any property assessed by the department and apportioned on a basis
other than that of rail, wire, pipe or pole line mileage or operational route
mileage shall be certified in similar manner to the county assessor and shall
be entered in the county assessment roll, with allocation to the municipal
corporations and taxing districts in which the property is located.
(4) Taxes shall
be levied and collected on properties assessed, certified and apportioned in
the same time and manner as taxes on other properties are levied and collected.
[Formerly 308.635; 2009 c.128 §12]
Notes of Decisions
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022).
· cites it 4× “681 is certified under ORS 308.621, the Director of the Department of Revenue may correct a clerical error, or an error or omission in the certified roll, as prescribed in this section.”
Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019).
“600; see ORS 308.621(2).54 The “tentative assessment roll” is therefore a transitory record that presumably exists to facilitate com- munications and early resolution of disputes between the department and centrally assessed taxpayers.”
D. E. Shaw Renewable Investments v. Dept. of Rev., 371 Or. 384 (Or. 2023).
· cites it 6× “674 is certified under ORS 308.621, the Director of the Department of Revenue may correct a clerical error, or an error or omission in the certified roll, as prescribed in this section.”
T-Mobile USA, Inc. v. Dept. of Rev., 24 Or. Tax 22 (Or. T.C. 2020).
“565); and transmission of the central assessment roll to county assessors for billing purposes (ORS 308.621(2)). Accordingly, this order does not discuss those or other subsequent steps.”
— Or. Rev. Stat. § 308.621(1) — 1 case
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022).
“681 is certified under ORS 308.621, the Director of the Department of Revenue may correct a clerical error, or an error or omission in the certified roll, as prescribed in this section.”
— Or. Rev. Stat. § 308.621(2) — 4 cases
Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019).
“600; see ORS 308.621(2).54 The “tentative assessment roll” is therefore a transitory record that presumably exists to facilitate com- munications and early resolution of disputes between the department and centrally assessed taxpayers.”
T-Mobile USA, Inc. v. Dept. of Rev., 24 Or. Tax 22 (Or. T.C. 2020).
“565); and transmission of the central assessment roll to county assessors for billing purposes (ORS 308.621(2)). Accordingly, this order does not discuss those or other subsequent steps.”
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022).
“681 is certified under ORS 308.621, the Director of the Department of Revenue may correct a clerical error, or an error or omission in the certified roll, as prescribed in this section.”
D. E. Shaw Renewable Investments v. Dept. of Rev., 371 Or. 384 (Or. 2023).
“674 is certified under ORS 308.621, the Director of the Department of Revenue may correct a clerical error, or an error or omission in the certified roll, as prescribed in this section.”
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.