Oregon Statutes 308.105 – Personal property
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(1) Except as otherwise specifically provided, all personal property shall be assessed for taxation each year at its situs as of the day and hour of assessment prescribed by law.
Terms Used In Oregon Statutes 308.105
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
- Personal property: All property that is not real property.
(2) Personal property may be assessed in the name of the owner or of any person having possession or control thereof. Where two or more persons jointly are in possession or have control of any personal property, in trust or otherwise, it may be assessed to any one or all of such persons. [Amended by 1955 c.720 § 1; 1961 c.683 § 1]
[Repealed by 1957 c.342 § 1 (308.256 enacted in lieu of 308.110 and 308.255)]