OAR 150-308-0080: Taxable Personal Property Whose Temporary Situs Is in the State of Oregon

Personal property is assessable under ORS 308.105 if it is in Oregon on the assessment date, January 1, at 1 a.m., and meets the following conditions: (1) The property is not in transit, but has come to rest in Oregon; (2) The property was not here by misadventure or some reason beyond the owner’s control. The owner intended the property to remain here for the time being; (3) While in Oregon the property performed the service for which it was designed and for the benefit of the owner’s business; (4) Was not in Oregon solely for repairs.