Oregon Statutes
§ 308.555 — Unit valuation of property
Oregon § 308.555
This text of Oregon § 308.555 (Unit valuation of property) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Or. Rev. Stat. § 308.555 (2026).
Text
The Department of Revenue, for the purpose of arriving at the assessed value of the property assessable by it, may value the entire property, both within and without the State of Oregon, as a unit. If it values the entire property as a unit, either within or without the State of Oregon, or both, the department shall make deductions of the property of the company situated outside the state, and not connected directly with the business thereof, as may be just, to the end that the fair proportion of the property of the company in this state may be ascertained. If the department values the entire property within the State of Oregon as a unit, it shall make deductions of the property of the company situated in Oregon, and assessed by the county assessors, to an amount that shall be just. For th
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Related
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434 P.3d 379 (Oregon Supreme Court, 2019)
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Knapp I v. City of Jacksonville
18 Or. Tax 22 (Oregon Tax Court, 2004)
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Southern Pacific Transportation Co. v. Department of Revenue
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PacifiCorp v. Dept. of Rev.
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Union Pacific Railroad v. Department of Revenue
11 Or. Tax 165 (Oregon Tax Court, 1989)
Southern Pacific Transportation Co. v. Department of Revenue
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T-Mobile USA, Inc. v. Dept. of Rev.
24 Or. Tax 22 (Oregon Tax Court, 2020)
Tesoro Logistics Northwest Pipeline LLC I v. Dept. of Rev.
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Delta Air Lines, Inc. v. Dept. of Rev.
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PacifiCorp v. Dept. of Rev.
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Union Pacific Railroad Company v. Dept. of Rev.
9 Or. Tax 501 (Oregon Tax Court, 1982)
Legislative History
Amended by 1981 c.804 §64; 1991 c.459 §148; 1997 c.541 §208
Nearby Sections
15
§ 308.005
“Assessor” includes deputy§ 308.007
Definitions§ 308.020
§ 308.020§ 308.025
§ 308.025§ 308.027
§ 308.027§ 308.060
§ 308.060§ 308.061
§ 308.061Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 308.555, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/308.555.