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Cartography
Property Classification Memorandums The Valuation Section of the Oregon Department of Revenue issues Property Classification Memorandums (PCMs). PCMs assign the assessment jurisdiction of certain industrial property to either DOR (central assessment) or the assessor's office of the Oregon county in which the property is located (local assessment). Companies that own property in Oregon subject to central assessment are outlined in Oregon Revised Statute 308.515(1)(a). They include those utility businesses involved in the following services and commodities:
Classification is dependent on two main factors: property ownership and property use. Property that is owned by a designated utility and used for the operating services of that company will be under the assessment jurisdiction of the DOR.
The PCM contains a detailed legal description of the property involved, a declaration of assessment jurisdiction, and a map of the property's location. The DOR Valuation Section maintains a database that has a record of each PCM issued and a brief description of the property that it describes. For more information regarding DOR's PCM program, please contact:
Sandra Grigorioff, Administrative Specialist |
