Oregon Code § 308.525·Enacted ·Last updated March 01, 2026
Statute Text
Contents of statement.
Each statement required by ORS 308.524 shall contain the following facts about
the company:
(1) The name of
the company, the nature of the business conducted by the company and the state
or country under whose laws the company is organized.
(2) The location
of the companys principal office.
(3) The name and
address of the chief officer or managing agent or attorney in fact in Oregon.
(4) The number of
shares of its capital stock authorized and issued.
(5) The par value
and market value, or actual value if there is no market value, of each issued
share of stock on January 1 at 1:00 a.m. of the year in which the report is
made.
(6) The bonds and
other corporate obligations owing by the company.
(7) The par value
and market value, or actual value if there is no market value, of the bonds or
other obligations owing by the company on January 1 at 1:00 a.m. of the year in
which the report is made.
(8) A detailed
statement of the real property owned by the company in Oregon on January 1 at
1:00 a.m. of the year in which the report is made, where situated, and the cost
thereof.
(9) A detailed
statement of the personal property owned by the company in Oregon on January 1
at 1:00 a.m. of the year in which the report is made, where situated, and the
cost thereof.
(10) A statement
showing the historical or original cost of all of the real property owned by
the company as of January 1 at 1:00 a.m. of the year in which the report is
made, whether situated within or without the state.
(11) A statement
showing the historical or original cost of all of the personal property of the
company as of January 1 at 1:00 a.m. of the year in which the report is made,
whether situated within or without the state.
(12) A full and
complete statement of the historical or original cost and book value of all
buildings of every description owned by the company within the state.
(13) The total
length of the companys lines or operational routes, the length of its lines or
operational routes within the State of Oregon, and also the length of its lines
or operational routes without the State of Oregon, including those which the
company controls or uses as owner, lessee or otherwise.
(14) A statement
of the number of wire, pipe, pole or operational miles, and miles of main and
branch railroad lines, double track, spurs, yard tracks and sidetracks, owned
or leased by the company in each county in this state, and each municipal
subdivision thereof, stated separately.
(15) A statement
in detail of the entire gross receipts and net earnings of the company from all
sources, stated separately, for the fiscal year next preceding the date of the
report.
(16) Any other
facts or information the Department of Revenue requires in the form of return
prescribed by it. [Amended by 1957 c.711 §7; 2003 c.46 §19; 2009 c.128 §6]
Plain English Explanation
This Oregon statute addresses Contents of statement. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 308.525
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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