Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 801.285

“Fixed load vehicle.”

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      801.285 “Fixed load vehicle.” “Fixed load vehicle” means all of the following apply to the vehicle:

      (1) It is a vehicle with or without motive power that is designed and used primarily:

      (a) To support and move a permanent load in the form of equipment or appliances constructed as part of or permanently attached to the body of the vehicle;

      (b) For transportation of equipment or appliances that are ordinarily kept on or in the vehicle in order that the vehicle may be used for its primary purpose; and

      (c) Except for the transportation of permanent load, appliances and equipment described in paragraphs (a) and (b) of this subsection, for purposes other than for the transportation of persons or property over public highways or streets.

      (2) It is a vehicle other than the following:

      (a) A travel trailer.

      (b) A tow vehicle, including a tow vehicle with cranes, hoists or dollies.

      (c) A truck-mounted transit mixer or volumetric mixer.

      (d) A self-propelled mobile crane.

      (e) A bucket truck.

      (3) It is a vehicle that may include, but is not limited to, the following vehicles:

      (a) Air compressors, air drills, asphalt plants, asphalt spreaders, bituminous plants, bituminous mixers, bituminous spreaders and bucket loaders;

      (b) Concrete batch plants, concrete mixers other than transit mixers or volumetric mixers, cement spreaders, carryalls, crawler cranes, crushers and crushing plants, diggers and ditchers, power units and plants;

      (c) Earthmoving scrapers, electric generating equipment, electric load-bank and wiring equipment, front-end loaders, leveling graders, lighting plants and portable wiring, motor graders, payloaders, power hoists, road graders, scoopmobiles, skip hoists, stackers and hoists;

      (d) Athey wheels, backhoes, bituminous and concrete pavement finishers, drag lines, fork lift trucks, log loaders, portable bins, portable parts and storage bins, portable shops, portable storage tanks, power shovels, road rollers, sheepsfoot rollers and paving mixers, towermobiles, welders, yarders;

      (e) Bituminous and concrete finishing machines, elevator equipment, scarifiers and rooters, traction engines, vibro screens and rotary screens, wheeled and crawler tractors other than truck tractors; and

      (f) Apron feeders, grain grinders, grain rollers, sand classifiers and drags, sawmills and special construction equipment, scrap metal balers, scrubber screens and plate feeders. [1983 c.338 §47; 1985 c.71 §1; 1995 c.79 §367; 2003 c.655 §87; 2017 c.539 §1; 2019 c.491 §51]

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 1998–2022 · leading case: Hansen v. Morrow County Assessor
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Hansen v. Morrow County Assessor (2022) ortc · cites it 10× “394(1) and whether his mobile clinic is a taxable fixed load vehicle as defined in ORS 801.285. 1 A. Equipment Unless specifically exempted, “tangible personal property” used in a trade or business is subject to ad valorem taxation in Oregon.”
Thermal Graphics, Inc. v. Department of Revenue (1998) ortc · cites it 2× “The county assessor initially classified the camera as fixed-load equipment under ORS 801.285 and concluded that it was taxable.”
Cocina Mexico Lindo v. Washington Cty. Ass., Tc-Md 091420c (or.tax 2-9-2011) (2011) ortc “4 Defendant indicates in its April 28, 2010, letter, that it was advised by the Oregon Department of Revenue Appraisal Resource Team that "under ORS 801.285, the mobile units in question [meet] the criteria [for] taxable fixed load vehicles.”
— Or. Rev. Stat. § 801.285(1) — 1 case
Hansen v. Morrow County Assessor (2022) ortc “394(1) and whether his mobile clinic is a taxable fixed load vehicle as defined in ORS 801.285. 1 A. Equipment Unless specifically exempted, “tangible personal property” used in a trade or business is subject to ad valorem taxation in Oregon.”
— Or. Rev. Stat. § 801.285(1)(a) — 1 case
Hansen v. Morrow County Assessor (2022) ortc “394(1) and whether his mobile clinic is a taxable fixed load vehicle as defined in ORS 801.285. 1 A. Equipment Unless specifically exempted, “tangible personal property” used in a trade or business is subject to ad valorem taxation in Oregon.”
— Or. Rev. Stat. § 801.285(1)(c) — 1 case
Hansen v. Morrow County Assessor (2022) ortc “394(1) and whether his mobile clinic is a taxable fixed load vehicle as defined in ORS 801.285. 1 A. Equipment Unless specifically exempted, “tangible personal property” used in a trade or business is subject to ad valorem taxation in Oregon.”
— Or. Rev. Stat. § 801.285(3)(d) — 1 case
Hansen v. Morrow County Assessor (2022) ortc “394(1) and whether his mobile clinic is a taxable fixed load vehicle as defined in ORS 801.285. 1 A. Equipment Unless specifically exempted, “tangible personal property” used in a trade or business is subject to ad valorem taxation in Oregon.”
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