Who must file?
Any business, partnership, firm, or corporation that has taxable personal property must file a return by March 15.
What is taxable personal property?
Business Personal Property is any property other than real property which is composed of tangible assets held for use in a business, including any property not currently being used, placed in storage or held for sale. The property can be owned or leased and includes but is not limited to: furniture, fixtures, machinery, equipment, leasehold improvements, rental furnishings, certain fixed load vehicles and non-inventory supplies.
More information can be found here: Deschutes County Assessor