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OAR 150-308-0080

Taxable Personal Property Whose Temporary Situs Is in the State of Oregon

Official textus-or/regssecure.sos.state.or.uslast amended
Summarize

Personal property is assessable under ORS 308.105 if it is in Oregon on the assessment date, January 1, at 1 a.m., and meets the following conditions:

# (1)

(1) The property is not in transit, but has come to rest in Oregon;

# (2)

(2) The property was not here by misadventure or some reason beyond the owner's control. The owner intended the property to remain here for the time being;

# (3)

(3) While in Oregon the property performed the service for which it was designed and for the benefit of the owner's business;

# (4)

(4) Was not in Oregon solely for repairs.

Amendment history

Renumbered from 150-308.105, REV 58-2016, f. 8-13-16, cert. ef. 9-1-16

Source: view the official text

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In this chapter (40 sections)
  1. 150-308-0010 · Continuing Education Requirements for Registered…
  2. 150-308-0020 · Revocation of Appraiser Registration
  3. 150-308-0030 · County Appraiser Trainee Exam Preparation Course
  4. 150-308-0040 · Standards for Imposition, Waiver, and Reduction of…
  5. 150-308-0050 · Continuing Education Requirements for Assessors
  6. 150-308-0060 · Continuing Education Requirement for Appraisal Managers…
  7. 150-308-0070 · Qualifications of Managerial Employees of the Assessor’s…
  8. 150-308-0080 · Taxable Personal Property Whose Temporary Situs Is in…
  9. 150-308-0090 · Billboards as Real Property
  10. 150-308-0100 · Determining Maximum Assessed Value when the Property…
  11. 150-308-0110 · Reduction of Maximum Assessed Value (MAV) for Property…
  12. 150-308-0120 · Reduction of Maximum Assessed Value (MAV) When a…
  13. 150-308-0130 · Definitions
  14. 150-308-0140 · Computation of Changed Property Ratio for Centrally…
  15. 150-308-0150 · Net Capitalized Additions
  16. 150-308-0160 · Minor Construction
  17. 150-308-0170 · Establishing a Changed Property Ratio
  18. 150-308-0180 · Definition of Affected
  19. 150-308-0190 · Subdivided and Partitioned Property MAV
  20. 150-308-0200 · Rezoned Property — Calculating Maximum Assessed Value…
  21. 150-308-0210 · Omitted Property—Allocating Maximum Assessed Value (MAV)
  22. 150-308-0220 · Exemption, Partial Exemption or Special Assessment…
  23. 150-308-0230 · Calculation of Maximum Assessed Value (MAV) for Lot Line…
  24. 150-308-0240 · Real Property Valuation for Tax Purposes
  25. 150-308-0245 · Partial Exemptions and Special Assessments of Land
  26. 150-308-0250 · Derivation of Capital Structure and Discount Rates for…
  27. 150-308-0260 · Industrial Property Valuation for Tax Purposes
  28. 150-308-0270 · Valuation of Contaminated Property
  29. 150-308-0280 · Measuring Functional Obsolescence in Industrial Property
  30. 150-308-0290 · Effective Tax Rate
  31. 150-308-0300 · Valuation Review of State-appraised Industrial Property.
  32. 150-308-0310 · Real Market Value and Property Classification as Part of…
  33. 150-308-0320 · Property With Multiple Leases Assessed as One Parcel
  34. 150-308-0330 · Contents of Assessment Roll for Condominiums
  35. 150-308-0340 · Printout or Microfiche Required When Assessment and Tax…
  36. 150-308-0350 · Filing Requirements for Certain Delayed Annexations by…
  37. 150-308-0355 · Filing Requirements for Boundary Changes
  38. 150-308-0360 · Appraisals of Real Property by Registered Appraisers
  39. 150-308-0370 · Determining Taxable Value for Assessment Charges on…
  40. 150-308-0380 · Appraisal of Real Property
Full table of contents →