Oregon Statutes

§ 508.270 — Fishing, boat license fees in lieu of other taxes and licenses on crab pots; reports to county assessor

Oregon § 508.270
JurisdictionOregon
Vol.14
Title 42Commercial Fishing and Fisheries
Ch. 508Licenses and Permits

This text of Oregon § 508.270 (Fishing, boat license fees in lieu of other taxes and licenses on crab pots; reports to county assessor) 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. § 508.270 (2026).

Text

(1)Either the commercial fishing license required by ORS 508.235 or the boat license required by ORS 508.260 is in lieu of all taxes and licenses on crab pots used by a person so licensed or used in connection with a boat so licensed.
(2)Crab pots shall be reported to the county assessor by each owner and listed for ad valorem taxation, but if the owner of such crab pots furnishes documentary proof to the assessor, not later than August 1 of each year, that the owner possesses a current commercial fishing license under ORS 508.235 or that the boat of the owner is currently licensed under ORS 508.260, the assessor shall cancel any assessment made by the assessor of crab pots used by such person or used in connection with such person’s licensed boat.

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Related

Pilgrim Turkey Packers, Inc. v. Department of Revenue
4 Or. Tax 498 (Oregon Tax Court, 1971)
4 case citations

Legislative History

1969 c.649 §2; 1993 c.270 §69

Nearby Sections

15
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Cite This Page — Counsel Stack

Bluebook (online)
Oregon § 508.270, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/508.270.