Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION
Section 150-308-0080 - Taxable Personal Property Whose Temporary Situs Is in the State of Oregon
Universal Citation: OR Admin Rules 150-308-0080
Current through Register Vol. 63, No. 9, September 1, 2024
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) The property is not in transit, but has come to rest in Oregon;
(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) While in Oregon the property performed the service for which it was designed and for the benefit of the owner's business;
(4) Was not in Oregon solely for repairs.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 308.105
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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