ORS 308.142

Applied in 13 court decisions — leading case Department of Revenue v. River's Edge Investments, LLC (2016)

Most recently applied in 24 Or. Tax 454 - Tesoro Logistics Northwest Pipeline LLC II v. Dept. of Rev. (May 2021)

1997 c.541 §7; 1999 c.223 §7

How often courts cite this section

citing decisions per year

Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.

For purposes of determining whether the assessed value of property exceeds the property’s maximum assessed value permitted under section 11, Article XI of the Oregon Constitution:

(1) “Property” means:

(a) All property included within a single property tax account; or

(b) In the case of property that is centrally assessed under ORS 308.505 to 308.674, the total statewide value of all property assessed to a company or utility that is subject to ORS 308.505 to 308.674.

(2) “Property tax account” means the administrative division of property for purposes of listing on the assessment roll under ORS 308.215 for the tax year for which maximum assessed value is being determined or, in the case of a private railcar company, the administrative division provided under ORS 308.640.

Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.