Or. Rev. Stat. § 308.665

Railroad car exemption

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308.665 Railroad car exemption. (1) During the period of time described in subsection (3) of this section, railroad cars owned by private car companies undergoing major work including remodeling, renovation, conversion or repairs shall be exempt from taxation.

(2) For purposes of this section, the term “major work” shall include all remodeling, renovation, conversion, reconversion or repairs to a railroad car in which the total labor expended for such work exceeds 10 work hours.

(3) The exemption described in subsection (1) of this section shall apply for the period of time in which the railroad cars are awaiting or undergoing major work or are awaiting transportation to or from or are being transported to or from a facility performing such major work.

(4) No exemption under subsection (1) of this section shall be allowed unless the Department of Revenue is furnished sufficient documentary information to prove that the claimant is entitled to the exemption. [1973 c.245 §2; 1987 c.158 §48]

308.670 [1975 c.655 §1; 1977 c.679 §1; 1981 c.804 §67; 1991 c.459 §159; 1997 c.541 §215; repealed by 2001 c.114 §18]

Notes of Decisions

Cited in 4 cases, 1992–2010 · leading case: Northwest Natural Gas Co. v. Department of Revenue

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Northwest Natural Gas Co. v. Department of Revenue (2010) or · cites it 3× “, ORS 308.665 (exempting railroad cars owned by private car companies undergoing major work).”

Western Generation Agency v. Department of Revenue (1997) ortc · cites it 2× “505 to ORS 308.665? *144 ANALYSIS In considering the nature of WGA, it is necessary to examine the legislation under which it was created.”

D. R. Johnson Lumber Co. v. Department of Revenue (1993) ortc “505 through ORS 308.665. The focal statute, ORS 308.515(1)(a), provides: “The Department of Revenue shall make an annual assessment, upon an assessment roll to be prepared by the division of the department charged with property tax administration, of the following property…”

U S West Communications, Inc. v. Department of Revenue (1992) ortc · cites it 2× “505 to ORS 308.665 and, therefore, falls within the 45-day time limit.”

— Or. Rev. Stat. § 308.665(1) — 1 case

Northwest Natural Gas Co. v. Department of Revenue (2010) or “, ORS 308.665 (exempting railroad cars owned by private car companies undergoing major work).”

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