311.410 Effect
of property transfer or lease termination on lien and on taxability of
property. (1) Real
property or personal property that is subject to taxation on July 1 shall
remain taxable and taxes levied thereon for the ensuing tax year shall become
due and payable, notwithstanding any subsequent transfer of the property to an
exempt ownership or use. Taxes that are unpaid as of the termination of a
lease, lease purchase agreement or other instrument resulting in the taxation
of the property shall remain a lien on the property as of the day prior to the
termination of the lease, lease purchase agreement or other instrument. Real or
personal property exempt from taxation on July 1 shall remain exempt for the
ensuing tax year, notwithstanding any transfer within the tax year to a taxable
ownership or use.
(2) A sale or
transfer of personal property or any part of personal property does not affect
the lien under ORS 311.405 (3)(a)(A), (4) or (5). Taxes on personal property
transferred from a tax exempt to a taxable ownership or use shall be a lien on
any and all of the personal property assessed to the person and on any and all
of the taxable personal property of the person assessed from and including the
date of transfer until paid. The liens shall be subject to this section and ORS
311.405.
(3)
Notwithstanding ORS 311.405 (4) or (5), real or personal property is exempt for
the ensuing tax year if the property is transferred or changed from a taxable
to an exempt ownership or use at any time before July 1 of any year. However,
if the property is exempt under a provision of ORS chapter 307 that requires
the filing of a claim for exemption, the transfer does not operate to render
the property exempt from taxation for the ensuing tax year unless the required
claim for exemption is filed on or before the date specified in the applicable
statute or within 30 days after the date of acquisition or, if relevant under
the applicable exemption statute, the change of use of the property, whichever
is later. This section does not limit other statutes that prescribe filing
dates for claiming an exemption.
(4) Real or
personal property is taxable for the ensuing tax year if the property is
transferred or changed at any time before July 1 of any year from an exempt
ownership to a taxable ownership or taxable use. Transfer of real or personal
property from a tax-exempt use to a taxable use at any time between January 1
and June 30 of any year constitutes notice to the transferee, owner or person
in control of the property that the property will be subject to taxation for
the ensuing tax year. In the case of real property, the transferee, owner or
person in control of the property shall advise the county assessor of the
transfer. In the case of personal property, the transferee, owner or person in
control of the property shall make a return of the property that lists the
information required by ORS 308.290 within 30 days after the transfer.
(5) Real property
that is the subject of eminent domain proceedings instituted by a public body
shall, for the purposes of this section, be deemed to have been transferred as
of the date of payment therefor, the date of entry into possession by the public
body or the date of entry of judgment in the eminent domain proceedings,
whichever is earlier. [Amended by 1953 c.707 §2; 1963 c.233 §1; 1969 c.237 §2;
1973 c.402 §16; 1977 c.884 §18; 1979 c.692 §11; 1979 c.704 §2; 1981 c.346 §2;
1987 c.756 §9; 1991 c.459 §250; 1993 c.270 §59; 1995 c.513 §3; 1997 c.819 §13;
2001 c.42 §2; 2001 c.229 §2; 2005 c.94 §63; 2007 c.524 §1]
Notes of Decisions
Power Rents LLC v. Dept. of Rev., 24 Or. Tax 486 (Or. T.C. 2021).
· cites it 13× “This argument is correct as far as it goes, but it does not ade- quately address the indivisibility of a tax year under ORS 311.410. Cf. River Vale Limited Partnership v.”
River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021).
“See Boardman Acquisition, 361 Or at 448-50 (farmland disqualification affects one of two entire tax years, depending on date of disqualification); ORS 311.410(1), (3) (property taxable on July 1 remains taxable for entire ensuing tax year; property exempt on July 1 remains…”
Freightliner Corp. v. Dep't of Revenue, 6 Or. Tax 70 (Or. T.C. 1975).
“The provisions of ORS 311.410 do not apply since no “trans *77 fer” in either use or ownership occurred through the rulings in Falhenstein.”
Sisters of Charity v. Washington Cnty. Bd. of Commissioners, 3 Or. Tax 106 (Or. T.C. 1967).
“A claim for exemption was filed with the Washington County Assessor pursuant to ORS 311.410(3). (See also ORS 307.162). Petitioner’s request for exemption was denied on the grounds that the property involved was not at that time being used for charitable purposes.”
Skatechurch, Inc. v. Multnomah Cnty. Assessor, No. TC-MD 230427N, 2024 WL 1090615 (Or. T.C. Mar. 13, 2024).
· cites it 8× “162 and ORS 311.410. (Def’s Mot at 2.) 3 The court’s references to the Oregon Revised Statutes (ORS) are to 2021.”
Unity v. Multnomah Cnty. Asse., No. TC-MD 100368B (Or. T.C. Feb. 22, 2011).
· cites it 4× “) Defendant alleges that Plaintiff does not qualify for the exemption for the 2009-10 tax year because the late application filing fee only applies to property that is acquired after March 1 and before July 1 under ORS 307.”
Church of Christ v. Linn Cnty. Assessor, No. TC-MD 160332N (Or. T.C. June 6, 2017).
· cites it 2× “ORS 311.410 addresses the effect of a change in ownership or use on the exempt status of property.”
Benton Habitat For Humanity v. Benton Cnty. Assessor, No. TC-MD 170335G (Or. T.C. Sept. 7, 2018).
· cites it 2× “See ORS 311.410(1) (taxes levied on real or personal property are “due and payable, notwithstanding any subsequent transfer of the property to an exempt ownership or use”).”
Iu Mien Buddha Light Tem. v. Multnomah, Tc-Md 100944c (or.tax 10-12-2010), No. TC-MD 100944C (Or. T.C. Oct. 12, 2010).
· cites it 2× “Under ORS 311.410(1), "[r]eal property * * * that is subject to taxation on July 1 shall remain taxable and taxes levied thereon for the ensuing tax year shall become due and payable, notwithstanding any subsequent transfer of the property to an exempt ownership or use.”
Or. Rev. Stat. § 311.410(1): 9 cases
Power Rents LLC v. Dept. of Rev., 24 Or. Tax 486 (Or. T.C. 2021).
“This argument is correct as far as it goes, but it does not ade- quately address the indivisibility of a tax year under ORS 311.410. Cf. River Vale Limited Partnership v.”
River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021).
“See Boardman Acquisition, 361 Or at 448-50 (farmland disqualification affects one of two entire tax years, depending on date of disqualification); ORS 311.410(1), (3) (property taxable on July 1 remains taxable for entire ensuing tax year; property exempt on July 1 remains…”
Or. Rev. Stat. § 311.410(3): 2 cases
Power Rents LLC v. Dept. of Rev., 24 Or. Tax 486 (Or. T.C. 2021).
“This argument is correct as far as it goes, but it does not ade- quately address the indivisibility of a tax year under ORS 311.410. Cf. River Vale Limited Partnership v.”
Sisters of Charity v. Washington Cnty. Bd. of Commissioners, 3 Or. Tax 106 (Or. T.C. 1967).
“A claim for exemption was filed with the Washington County Assessor pursuant to ORS 311.410(3). (See also ORS 307.162). Petitioner’s request for exemption was denied on the grounds that the property involved was not at that time being used for charitable purposes.”
Or. Rev. Stat. § 311.410(4): 2 cases
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