Oregon Statutes 508.270 – Fishing, boat license fees in lieu of other taxes and licenses on crab pots; reports to county assessor
(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.
Terms Used In Oregon Statutes 508.270
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(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. [1969 c.649 § 2; 1993 c.270 § 69]