Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION
Section 150-308-0550 - Property Used for Guide Service

(1) Water transportation property otherwise assessable by the department under ORS 308.515 will be excluded from department assessment if such property is used exclusively in "for hire" transportation of other persons in guide service.

(2) Guide service as used in ORS 308.515(2)(b) is the service provided by an individual or entity who for pay aids or assists, or offers to aid or assist, any person or persons to locate, angle for, hunt or trap wildlife.

(3) Property used exclusively in the provision of guide service is, unless otherwise provided by law, subject to the assessment jurisdiction of the assessor of the county in which it is located.