OAR 150-308-0090: Billboards as Real Property

All billboards that are erected upon the land or affixed to buildings or other permanent structures shall be classified as real property. (1) The person or persons who are responsible for paying the taxes on the billboard must file annually with the assessor’s office a Real Property Return for all billboards within the county. (2) Either of the following procedures may be used by the assessor in assessing billboards. (a) Establish one “A1-improvement only” account for each billboard based upon location; or (b) The county may establish one “A1-improvement only” account for each individual ownership in each tax code area where the billboards are located. This account lists the locations — by address, map/tax lot or both — of all billboards in the tax code area. (3) Mobile billboards shall be classified as personal property. A billboard is mounted on a frame so it can be carried by a person, on a flatbed, or in the back of a pickup.