Source: https://www.oregonlegislature.gov/bills_laws/ors/ors306.html
Timestamp: 2019-02-16 11:00:39
Document Index: 353339051

Matched Legal Cases: ['§1', '§1', '§1', '§6', '§95', '§29', '§5', '§1', '§1', '§1', '§20', '§33', '§17', '§96', '§15', '§1', '§29', '§12', '§6', '§5', '§6']

306.115 General supervision over property tax system; correction of assessment or tax rolls
306.126 Appraisal of industrial property by department; delegation to county assessors; minimum duration; rules
306.265 Electronic filing of exemption and special assessment applications; rules
306.115 General supervision over property tax system; correction of assessment or tax rolls. (1) The Department of Revenue shall exercise general supervision and control over the system of property taxation throughout the state. The department may do any act or give any order to any public officer or employee that the department deems necessary in the administration of the property tax laws so that all properties are taxed or are exempted from taxation according to the statutes and Constitutions of the State of Oregon and of the United States. Among other acts or orders deemed necessary by the department in exercising its supervisory powers, the department may order the correction of clerical errors, errors in valuation or the correction of any other kind of error or omission in an assessment or tax roll as provided under subsections (2) to (4) of this section.
306.117 Property tax services emergencies. (1) If the governing body of a county believes that the county is in a state of fiscal distress that compromises the county’s ability to provide a minimally adequate level of property tax assessment services or property tax collection services, the governing body may request that the Governor declare a property tax assessment services emergency, a property tax collection services emergency or both.
(A) Discontinue grants to the county from the County Assessment Function Funding Assistance Account created under ORS 294.184; and
(A) The department shall transfer to the Assessment and Taxation County Account described in ORS 306.125 the amount of grant funds that would have been distributed to the county from the County Assessment Function Funding Assistance Account for the period covered by the statement; and
Note: 306.117 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 306 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
(4)(a) All moneys received by the Department of Revenue under subsection (3) of this section shall be immediately turned over to the State Treasurer, who shall deposit the moneys in the General Fund to the credit of an account to be known as the Assessment and Taxation County Account, and such account hereby is continuously appropriated to the Department of Revenue for the purposes of this section and ORS 306.117.
(b) The Department of Revenue may use the moneys to the credit of the Assessment and Taxation County Account, or any part thereof, for expenditures in connection with appraisals and installations contracted for, including cash advances for travel and living expenses of employees, and including payments to any county made to rebalance expense-sharing accounts, from time to time, where a county’s disbursements under agreements entered into pursuant to this section have exceeded its proportionate share of expenses under such agreement. Any moneys received in reimbursement of these cash advances shall be deposited in the Assessment and Taxation County Account. Refunds of unexpended receipts may be made to the counties. [1953 c.232 §1; 1959 c.115 §1; 1963 c.84 §1; 1985 c.604 §6; 1997 c.541 §95; 2005 c.94 §29; 2013 c.730 §5]
306.126 Appraisal of industrial property by department; delegation to county assessors; minimum duration; rules. (1) As used in this section:
(a) “County-appraised industrial property” means:
(A) Any unit of industrial property if the improvements of the property have a real market value of $1 million or less on the assessment roll for the preceding year; and
(B) Any unit of industrial property for which the appraisal responsibility has been delegated to the county assessor under subsection (3) of this section.
(b)(A) “State-appraised industrial property” means any unit of industrial property if the improvements of the property have a real market value of more than $1 million on the assessment roll for the preceding year.
(B) “State-appraised industrial property” does not mean property for which the appraisal responsibility has been delegated to a county assessor under subsection (3) of this section.
(2)(a) The Department of Revenue shall appraise each state-appraised industrial property situated within each county and advise the county assessor of the real market value of the property and the property’s net improvements. Except as provided in subsection (3) of this section, no part of the cost of the appraisal shall be borne by the county. The cost of the appraisal shall be reimbursed from the County Assessment Function Funding Assistance Account as provided under ORS 294.184.
(b) The department shall advise the assessor of the values determined under this subsection by a date that is determined to give the assessor sufficient time to prepare the assessment roll.
(3)(a) Notwithstanding subsection (2) of this section, upon request of the county assessor, the department may delegate to the county assessor the department’s responsibility for making the appraisals of state-appraised industrial property required under subsection (2) of this section.
(b) A request by the county assessor under this subsection must be made prior to January 1 for the following assessment year and must be accompanied by any information required by the department.
(c) If responsibility is delegated under this subsection, the entire cost of making the appraisals delegated shall be borne by the county.
(d) No appeal may be taken from any determination of the department under this subsection.
(4)(a) Once the responsibility for making appraisals of a state-appraised industrial property is delegated to the county assessor under subsection (3) of this section, the property shall remain a county-appraised industrial property for five consecutive assessment years.
(b) After five consecutive assessment years, the industrial property shall remain a county-appraised industrial property until the county assessor requests the department to resume responsibility for appraising the property. Upon the request of the county assessor, the property shall revert to a state-appraised industrial property as of the next following assessment year.
(5) The department may adopt any rules necessary to carry out the purposes of this section.
(6) The department may adopt an appraisal schedule that promotes the efficient use of its resources. [1955 c.231 §1; 1957 c.589 §1; 1963 c.85 §1; 1989 c.796 §20; 1991 c.459 §33; 1997 c.325 §17; 1997 c.541 §96; 2001 c.303 §15; 2015 c.36 §1]
306.265 Electronic filing of exemption and special assessment applications; rules. (1) If an exemption or special assessment of property that is otherwise subject to assessment and taxation requires the filing of a written application with the Department of Revenue or a county assessor in order to be granted, the department may prescribe rules that permit the filing of the application and related written material, including signatures and verifications, by electronic means and may prescribe the conditions and requirements that must be met in order for an electronic filing to constitute a valid application for exemption or special assessment.
(5) Subsection (1) of this section does not apply to any tax or fee that is imposed upon the transfer of a fee estate in real property if the fee that is imposed under ORS 205.323, for the recording or filing of the instrument conveying the real property being transferred, is less than $32. [1989 c.796 §29; 1997 c.782 §12; 1999 c.701 §6; 2009 c.18 §5; 2013 c.646 §6]