Oregon Revised Statutes Chapter 308 § 308.105 — Personal property
Oregon Revised Statutes Chapter 308 ·
Oregon Code § 308.105·Enacted ·Last updated March 01, 2026
Statute Text
Personal property.
(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.
(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]
Plain English Explanation
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 308.105
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Personal property. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 308.105. Use this format in legal documents and court filings.
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