Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 310.160

Unit of property; description for purposes of determining if amount of taxes exceeds 1990 Measure 5 limits

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      310.160 Unit of property; description for purposes of determining if amount of taxes exceeds 1990 Measure 5 limits. (1) For purposes of determining whether the taxes on property to be imposed on any property exceed the limits imposed by section 11b, Article XI of the Oregon Constitution, the unit of property to be considered shall consist of all contiguous property within a single code area in the county under common ownership that is used and appraised for a single integrated purpose, whether or not that property is taxed as a single account or multiple accounts.

      (2) In the case of real property that is specially assessed under ORS 308A.107, 308A.256, 308A.315, 321.257 to 321.390 or 358.480 to 358.545 or any other law, or partially exempt from tax under ORS 307.250 or 307.370 or any other law, the unit of property shall consist of all components of land and improvements in a single operating unit.

      (3) In the case of timeshare properties, the unit of property shall consist of all real property components associated with all timeshare property within a timeshare plan as described in ORS 94.808.

      (4) In the case of personal property that is not part of an operating unit consisting of both real and personal property, the unit of property shall consist of all items of personal property identified in a single property tax account.

      (5) In the case of land upon which an improvement is located, and the land and the improvement are owned by different persons, if the land and improvements are a single operating unit, the unit of property shall consist of the entire improved parcel. [1991 c.459 §215; 1993 c.801 §37a; 1999 c.314 §64; 2001 c.540 §20; 2019 c.320 §1]

Notes of Decisions
Cited in 6 cases (2 in the last 5 years), 1999–2026 · leading case: Taylor v. Clackamas County Assessor
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Taylor v. Clackamas County Assessor (1999) ortc · cites it 4× “The department asserts that the definition of “unit of property” in ORS 310.160 may be appropriately applied to or under section ll(l)(a).”
Tumalo Wildlife Set Aside Parcel, LLC v. Deschutes County Assessor (2019) ortc · cites it 3× “287 states, in part: “Whenever a party appeals the real market value of one or more * * * accounts that constitute a unit of property within the meaning of ORS 310.160(1), any other party to the appeal may seek a determination from the body or tribunal of the total real market…”
El Mansy v. Multnomah County Assessor (2018) ortc · cites it 2× “Plaintiff cites to the language in ORS 310.160 (units of property; description necessary to determine if amount of taxes exceeds 1990 Measure 5 limits) as a definition of how a unit of property is defined.”
MPA LLC v. Multnomah County Assessor (2025) ortc · cites it 2× “287 states: “Whenever a party appeals the real market value of one or more components of a property tax account, or accounts that constitute a unit of property within the meaning of ORS 310.160 (1), any other party to the appeal may seek a determination from the body or tribunal…”
Goodsell v. Klamath County Assessor (2026) ortc · cites it 2× “However, ORS 310.160(1) allows the court to treat contiguous, commonly owned, integrated properties as a “unit of property.”
Paradigm Bend LLC v. Deschutes County Assessor (2018) ortc “287: “Whenever a party appeals the real market value of one or more components of a property tax account, or accounts that constitute a unit of property within the meaning of ORS 310.160(1), any other party to the appeal may seek a determination from the body or tribunal of the…”
— Or. Rev. Stat. § 310.160(1) — 5 cases
Taylor v. Clackamas County Assessor (1999) ortc “The department asserts that the definition of “unit of property” in ORS 310.160 may be appropriately applied to or under section ll(l)(a).”
Tumalo Wildlife Set Aside Parcel, LLC v. Deschutes County Assessor (2019) ortc “287 states, in part: “Whenever a party appeals the real market value of one or more * * * accounts that constitute a unit of property within the meaning of ORS 310.160(1), any other party to the appeal may seek a determination from the body or tribunal of the total real market…”
Goodsell v. Klamath County Assessor (2026) ortc “However, ORS 310.160(1) allows the court to treat contiguous, commonly owned, integrated properties as a “unit of property.”
Paradigm Bend LLC v. Deschutes County Assessor (2018) ortc “287: “Whenever a party appeals the real market value of one or more components of a property tax account, or accounts that constitute a unit of property within the meaning of ORS 310.160(1), any other party to the appeal may seek a determination from the body or tribunal of the…”
MPA LLC v. Multnomah County Assessor (2025) ortc “287 states: “Whenever a party appeals the real market value of one or more components of a property tax account, or accounts that constitute a unit of property within the meaning of ORS 310.160 (1), any other party to the appeal may seek a determination from the body or tribunal…”
— Or. Rev. Stat. § 310.160(5) — 1 case
Taylor v. Clackamas County Assessor (1999) ortc “The department asserts that the definition of “unit of property” in ORS 310.160 may be appropriately applied to or under section ll(l)(a).”
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