Oregon Revised Statutes

Or. Rev. Stat. § 803.585 (2026)

Registration fees in lieu of certain other taxes and licenses; exemptions

✓ current as of May 2026

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803.585 Registration fees in lieu of certain other taxes and licenses; exemptions. (1) Except as otherwise provided in this section or ORS 801.041 or 801.042, the registration fees under the vehicle code are in lieu of all other taxes and licenses, except municipal license fees under regulatory ordinances, imposed on vehicles, the owners of such vehicles or the use of or any privilege related to such vehicles. Fixed load vehicles are not exempt from ad valorem taxation by this section.

(2) Travel trailers subject to registration and titling under the vehicle code are not subject to ad valorem taxation, but may be reclassified as manufactured structures and made subject to taxation as provided in ORS 308.880.

(3) This section does not apply to the privilege tax imposed under ORS 320.405 or the use tax imposed under ORS 320.410. [1983 c.338 §221; 1989 c.864 §8; 1991 c.459 §438h; 2003 c.655 §115; 2017 c.750 §117]

803.590 [1983 c.338 §219; 1985 c.253 §2; 1987 c.750 §9; 1989 c.43 §29; 1989 c.103 §1; 1989 c.723 §12; 1993 c.751 §96; 2003 c.655 §116; 2005 c.770 §4; repealed by 2019 c.17 §6]

(Diesel Engines)

Notes of Decisions

Cited in 3 cases (2 in the last 5 years), 1998–2023 · leading case: Hansen v. Morrow Cnty. Assessor (Or. T.C. 2022).

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Hansen v. Morrow Cnty. Assessor (Or. T.C. 2022). · cites it 3× “285: “ ‘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…”

Delta Air Lines, Inc. v. Dept. of Rev. (Or. T.C. 2023). “” ORS 803.585. Exceptions include municipal license fees, ad ORDER ON CROSS-MOTIONS FOR PARTIAL SUMMARY JUDGMENT TC 5409 (CONTROL) Page 36 of 57 valorem tax on “fixed load” vehicles, and the motor vehicle privilege tax and its complementary use tax imposed under ORS chapter 320.”

Thermal Graphics, Inc. v. Dep't of Revenue, 14 Or. Tax 429 (Or. T.C. 1998). “285; ORS 803.585. The court notes that many fixed-load vehicles are also exempted from registration.”

— Or. Rev. Stat. § 803.585(1) — 1 case

Hansen v. Morrow Cnty. Assessor (Or. T.C. 2022). “285: “ ‘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…”

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