Or. Rev. Stat. § 837.040

Persons required to register aircraft; application; timing; late fees; rules

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837.040 Persons required to register aircraft; application; timing; late fees; rules. (1) Except as provided in subsection (2) of this section, the following are required to register civil aircraft with the Oregon Department of Aviation:

(a) The owner of a civil aircraft that is capable of flight and that is based in this state.

(b) The owner of a civil aircraft that is used for commercial operations in this state.

(2) An owner need not register a civil aircraft that is:

(a) Exempted by the provisions of ORS 837.005; or

(b) Subject to assessment and taxation under ORS 308.558.

(3) An owner who is otherwise required to comply with subsection (1) of this section is not exempt from compliance because the aircraft has an appropriate, effective permit or license issued by the United States.

(4) An owner applying for registration of an aircraft under this section shall file an application form supplied by the department. The State Aviation Board may adopt rules specifying the information that may be required on the application form.

(5)(a) The owner of a civil aircraft that is based in Oregon shall register the aircraft within 60 days of the date the aircraft becomes subject to registration. The owner of a civil aircraft that is not based in Oregon but that is used in Oregon for commercial operations shall register the aircraft prior to the first time the aircraft is used in Oregon for commercial operations.

(b) The department may impose a late fee on a person who fails to register an aircraft within the time required by this subsection. The board may determine by rule the amount of late fees that may be imposed under this paragraph. The board may adopt a graduated schedule of late fees, but the maximum amount of a late fee may not be more than the amount of the registration fee.

(6) An application for registration must be accompanied by the registration fee specified in ORS 837.045 and, if a late fee is imposed under subsection (5) of this section, by the late fee.

(7) Registration under this section is not complete until the owner receives a notice of registration from the department. [Formerly 493.080; 1993 c.741 §95; 2005 c.75 §2]

Notes of Decisions

Cited in 3 cases (2 in the last 5 years), 1998–2023 · leading case: Air 7, LLC v. County of Ventura

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Air 7, LLC v. County of Ventura (2023) calctapp “( Or. Rev. Stat. § 837.040 .) Oregon does not tax general aircraft.”

Delta Air Lines, Inc. v. Dept. of Rev. (2023) ortc “(e) Any aircraft that is required to be registered under ORS 837.040 for all or any part of the calendar year and that is not used to provide scheduled passenger service.”

Thermal Graphics, Inc. v. Department of Revenue (1998) ortc “558(4) provides: “Any aircraft that is required to be registered under ORS 837.040 for all or any part of the calendar year is exempt from ad valorem property taxation for the tax year beginning in the calendar year.”

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