Current through Register Vol. 63, No. 9, September 1, 2024
(1) A mining claim
filed with the United States Bureau of Land Management (BLM) conveys a right of
possession and right to extract minerals under conditions set forth by those
agencies. BLM issues an identification number to recognize unpatented mining
claims.
(2) An unpatented mining
claim allows the claimant limited use of land owned by the United States
government.
(a) The unpatented mining claim
including the land and minerals is exempt from property tax as required by ORS
307.080. Land includes site
developments that are so intertwined as to be inseparable from the land as
defined in OAR 150-307.010(1) and roads as described in ORS
308.236.
(b) All rights and interests associated with
an unpatented mining claim, including but not limited to the right to possess,
use, or access the land, are exempt from property tax.
(c) Improvements, machinery and buildings on
an unpatented mining claim are subject to property tax.
(d) Annual filing fees, maintenance payment
fees, maintenance payment fee waiver certification (small miner's waiver), a
notice of intent to hold, or assessment work notices (proof of labor) are also
exempt from property tax unless such labor or fees increase the real market
value of taxable improvements to the property.
(3) A patented mining claim issued by the
United States government confers ownership, rights, privileges, immunities and
appurtenances to the claimant. A patented mining claim is subject to property
tax as described in ORS
308.115.
(4) Taxable personal property must be
reported to the assessor in the county in which the property is located each
year. This requirement is further described in ORS
307.190,
308.105,
308.210,
308.250,
308.285 and
308.290.
(a) Except as otherwise specifically
provided, all taxable personal property must be reported for taxation in the
county where it is located (situs) as of 1:00 am on the first day of January
each year.
Example 1
: A
taxpayer resides in County A and has a mining claim in County B. The mining
equipment is kept at taxpayer's residence when not in use on the claim during
the winter months. It is located in the taxpayer's garage on January 1st at
1:00 am. The taxpayer must report the mining equipment in County A.
(b) The assessor will provide a
Confidential Personal Property Return for purposes of reporting taxable
personal property. The return is due in the office of the assessor by March 1
each year.
(c) Personal property
may be assessed in the name of the owner or of any person having possession or
control of the property.
(d) The
assessor must cancel the personal property assessment for any taxpayer whose
taxable personal property in the county has a total assessed value (AV) below a
threshold value. The Department of Revenue re-computes the threshold value
annually under ORS 308.250(4).
Canceling the assessed tax in one year does not relieve the taxpayer from the
annual filing requirement for any other tax year.
Example
2
: A taxpayer garages movable machinery used on a
mining claim at her residence in County A but leaves tools and small equipment
in a shed at the mining claim located in County B. The value of taxable
personal property in County A on January 1 is $12,000 and the value of taxable
personal property in County B is $1,600. The taxpayer must report the personal
property in both County A and County B. The Department calculated the threshold
value at $13,000 for this assessment year. The assessor in each county will
cancel the tax owing for the year since the value of the property in the
assessor's respective county is under the threshold value.
(e) Pursuant to ORS
307.190(1),
personal property mining equipment owned or held by an individual solely for
personal use, benefit, and enjoyment is exempt from taxation.
Stat. Auth.: ORS
305.100
Stats. Implemented: ORS
307.080
