Can the County assess my business personal property for taxation if I do not file?
Yes.
The annual Confidential Personal Property Return does not in any respect control the assessor. On any failure to file the required return, the property shall be listed and assessed from the best information obtainable. ORS 308.290(6)
Reporting your additions and deletions yearly to the County ensures a fair and equitable assessment and taxation outcome.
I sold my business, am I still responsible to file a Business Personal Property Return?
Yes.
Filing is the mechanism that notifies the county of your businesses’ sale. It is in your best interest to report changes to the county as soon as possible to facilitate a smooth transition from one taxpayer to another. Timely notice of ownership transfers eliminate assessments to the wrong party.
If you need to report a sale and do not have a Personal Property Return to report it on, please download and file an