Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 508.270

Fishing, boat license fees in lieu of other taxes and licenses on crab pots; reports to county assessor

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      508.270 Fishing, boat license fees in lieu of other taxes and licenses on crab pots; reports to county assessor. (1) Either the commercial fishing license required by ORS 508.235 or the boat license required by ORS 508.260 is in lieu of all taxes and licenses on crab pots used by a person so licensed or used in connection with a boat so licensed.

      (2) Crab pots shall be reported to the county assessor by each owner and listed for ad valorem taxation, but if the owner of such crab pots furnishes documentary proof to the assessor, not later than August 1 of each year, that the owner possesses a current commercial fishing license under ORS 508.235 or that the boat of the owner is currently licensed under ORS 508.260, the assessor shall cancel any assessment made by the assessor of crab pots used by such person or used in connection with such person’s licensed boat. [1969 c.649 §2; 1993 c.270 §69]

Notes of Decisions
Cited in 2 cases, 1971–1978 · leading case: Oregon Oyster Co. v. Department of Revenue
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Oregon Oyster Co. v. Department of Revenue (1978) ortc “* (The legislature can speak plainly when it so intends: Compare ORS 508.270, exempting crab pots from property taxation.”
Pilgrim Turkey Packers, Inc. v. Department of Revenue (1971) ortc “270; for crab pot exemptions under ORS 508.270; under penalty provisions for deferral of residential taxes under ORS 311.”
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