justicedao/ipfs_state_laws huggingface dataset:
150-311-0250 Contents of Property Tax Statements The tax statement shall contain: (1) The name of the county; (2) The fiscal year being billed; (3) The property type; (4) The account number; (5) For real property, an identifier which meets one of the requirements of ORS 308.240(1); (6) For real property: (a) The real market value of land, the real market value of improvements, and the total real market value of the account for the prior year and for the current year; or (b) If the property is subject to special assessment, the specially assessed value of the account for the prior year and for the current year. (7) For real property the total assessed value of the account for the prior year and for the current year; (8) For personal property, the total real market value and the total assessed value for the current year; (9) If the property is subject to additional taxes or a penalty upon disqualification from special assessment or exemption, notice to that effect; (10) The amount of delinquent taxes including interest to the due date of the tax statement; (11) The name of each entity and the total amount of taxes expressed in dollars and cents imposed on the property by the entity for general governmental purposes, for education purposes and for purposes not subject to the limits of section 11b, Article XI of the Oregon Constitution; (12) The amount of late filing penalties; (13) The total amount of current taxes and other charges due on the described property by category; (14) The net amount of taxes for full payment, two thirds payment or one third payment by the due date; (15) The place where payments of taxes are to be made; (16) A warning that foreclosure proceedings will be commenced against real property accounts with an unpaid balance for specified tax years; and (17) A notice that value may be appealed. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.250 History: Renumbered from 150-311.250, REV 28-2016, f. 8-12-16, cert. ef. 9-1-16 REV 8-1998, f. 11-13-98, cert. ef. 12-31-98
150-311-0260 Prepayment of Property Taxes Unless authorized by law, no prepayments of property taxes which have not been certified by a taxing district, shall be collected or accepted. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.250 History: Renumbered from 150-311.250(4), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16 REV 8-1998, f. 11-13-98, cert. ef. 12-31-98, Renumbered from 150-311.250(5) RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-311-0350 Written Direction Required for Payment Application from Agents Who Pay Taxes on Behalf of Taxpayer An agent who pays taxes on behalf of any taxpayer may provide written instructions with any payment as to how the payment is to be applied. An agent includes but is not limited to a mortgagee, beneficiary under a deed of trust, or vendor under a land sale contract. If no written directions accompany the payment the tax collector shall apply the payment as specified in ORS 311.356. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.356 History: Renumbered from 150-311.356(3)(c), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16 RD 11-1990, f. 12-20-90, cert. ef. 12-31-90
150-311-0360 Monthly Tax Distributions to Districts (1) The tax collector shall make a monthly statement of property tax moneys collected during those periods requiring quarterly statements if: (a) The unsegregated tax collections account balance is more than $10,000 for any tax year; or (b) A taxing district requests monthly distributions of taxes. (2) Distribution shall be made to all governmental units by preparing the statement described in subsection (1) of this rule. The appropriate percentage distribution schedule shall be used for each tax year for which tax moneys are being distributed. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.395 History: Renumbered from 150-311.395(1)(d), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16 RD 8-1992, f. 12-29-92, cert. ef. 12-31-92
150-311-0500 Discount on Taxes as a Result of Addition of Current Year Value under ORS 311.208 (1) When value is added to the roll under ORS 311.208 any additional taxes due are eligible for the discount allowed under 311.507 if paid on or before the 15th of the month next following the month billed. (2) Discount must be allowed on the payment of taxes resulting from additional value added to the current assessment and tax roll if the payment is sufficient to pay all outstanding taxes on the account plus the tax resulting from the additional value. (a) A 3 percent discount is allowed on the entire additional property tax amount if it is paid on or before the 15th of the month following the month of the correction. (b) A 2 percent discount is allowed on two-thirds of the additional property tax amount if it is paid on or before the 15th of the month following the month of the correction. The remaining one-third amount is due on or before the May trimester due date; otherwise interest will accrue on the balance due as specified in ORS 311.208. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.507 History: Renumbered from 150-311.507(1)(d), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-311.507, REV 7-2005, f. 12-30-05, cert. ef. 1-1-06 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94
150-311-0520 Date Property Becomes Exempt when Foreclosed by City for Delinquent Assessment Liens For purposes of determining the tax exemption of the property under ORS 307.090 and the exemption of interest and penalty under ORS 311.520, a city acquires title to the property immediately following the sale of the property to the city as a result of foreclosure for delinquent assessment liens. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.520 History: Renumbered from 150-311.520, REV 28-2016, f. 8-12-16, cert. ef. 9-1-16 RD 5-1989, f. 12-18-89, cert. ef. 12-31-89
150-311-0530 Interest on City Foreclosed Property (1) When a city sells real property for which there are unpaid principal amounts of taxes owing under ORS 311.520(1), interest begins to accrue on the principal amount beginning on the 16th of the month following the sale. Interest would accrue as provided in ORS 311.505(2). For example: (a) City sells property with 1990 taxes owing on the property on July 1, 1993. Interest would begin on those taxes on July 16, 1993. (b) City sells property with 1990 taxes owing on the property on July 17, 1993. Interest would begin on those taxes on August 16, 1993. (2) When a city sells real property for which there are unpaid principal amounts of taxes owing under ORS 311.520(1), the property may be included in the first foreclosure list prepared after the transfer of the property to the taxable owner if three or more years have elapsed from the original date of delinquency of the taxes. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.520 History: Renumbered from 150-311.520-(A), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
150-311-0540 “Certificate of Delinquency” Defined “Certificate of Delinquency” means certificates sold for the amount of delinquent property taxes, penalties and accrued interest. Counties no longer issue certificates of delinquency. The notice of delinquent taxes served by the tax collector under ORS 311.545 is not a certificate of delinquency. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.525 History: Renumbered from 150-311.525, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16 RD 10-1985, f. 12-26-85, cert. ef. 12-31-85
150-311-0550 Interest on State of Oregon Foreclosed Property (1) When the State of Oregon sells real property for which there are unpaid principal amounts of taxes owing under ORS 311.525, interest begins to accrue on the principal amount beginning on the 16th of the month following the sale. For example: (a) The State of Oregon sells property with 1990 taxes owing on the property on July 1, 1993. Interest would begin on those taxes on July 16, 1993. (b) The State of Oregon sells property with 1990 taxes owing on the property on July 17, 1993. Interest would begin on those taxes on August 16, 1993. (2) When the State of Oregon sells real property for which there are unpaid principal amounts of taxes owing under ORS 311.525, the property may be included in the first foreclosure list prepared after the transfer of the property to the taxable owner if three or more years have elapsed from the original date of delinquency of the taxes. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.525 History: Renumbered from 150-311.525-(A), REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
150-311-0560 Fee for Service of Warrant Under ORS 311.605 to ORS 311.635 The fee for service of a warrant is not property tax money. When money is collected for service of a warrant it shall be deposited to the County General Fund. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.633 History: Renumbered from 150-311.633, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16 RD 16-1987, f. 12-10-87, cert. ef. 12-31-87
150-311-0570 Charges on the Personal Property Warrant Interest shall not be charged on nor added to the fee for service of a warrant allowed under ORS 311.633. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.635 History: Renumbered from 150-311.635, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-311-0650 Homestead Requirements (1) For property to qualify for tax deferral under ORS 311.666 to 311.701, the property must be the homestead of the applicant while the property taxes are being deferred. This means all individual or joint applicants must live on the property. (2) The only exception to section (1) is for situations in which the applicant is required to live away from the homestead by reason of the applicant’s health. “By reason of health” means that the applicant needs to be away from the property in order to facilitate or obtain medical care or to provide the applicant’s basic life needs. Basic life needs include but are not limited to preparation of meals, personal hygiene, or daily care of oneself. (3) If the applicant in the deferral program is not living at the homestead for reasons of health, the applicant must provide a letter from a medical provider stating the applicant is unable to provide medical care or basic life needs for himself or herself. (4) Neither the applicant nor the medical provider is required to give a specific date by which the applicant will return to the homestead. (5) If the applicant is absent from the homestead by reason of the health of the applicant, the Oregon Department of Revenue will continue paying the property taxes as long as the property remains otherwise eligible or until one of the events under ORS 311.684 occurs. Example 1: Jack and Jane are co-applicants and have been participants in the Senior Deferral program for five years. During a snowstorm in February, Jack fell and broke a hip. Jack has been sent to a nursing home for physical therapy and rehabilitation. Jane notified the department of the situation through a letter from Jack’s doctor. Because Jack and Jane both meet the homestead requirement, the Oregon Department of Revenue will continue to pay the property taxes to the county through the deferral program. Example 2: Same basic scenario as in Example 1. Jane, Jack’s co-applicant, moves closer to the nursing home so she doesn’t have so far to travel to visit him. All applicants must either live on the property or meet “by reason of health” requirements. Because Jane does not meet the “by reason of health” exception and does not live on the property, the property will not qualify for the deferral program. Both co-applicants must meet the homestead requirements. (6) An applicant who is away from the homestead by reason of health may rent or lease the homestead to another individual or individuals. This activity will not affect the payment of the property taxes by the department unless it causes the household income to exceed the maximum income allowed for the year in question. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.670 History: Renumbered from 150-311.670(1)(a), REV 27-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-311.670(1), REV 7-2014, f. 12-23-14, cert. ef. 1-1-15 REV 1-2013, f. & cert. ef. 3-28-13 REV 8-2012, f. 12-18-12, cert. ef. 1-1-13 REV 17-2008, f. 12-26-08, cert. ef. 1-1-09
150-311-0656 Deferral criteria when applying with a reverse mortgage (1) For purposes of this rule: (a) “Debt” means the current balances due on all liens, judgments, or other outstanding obligations or encumbrances of any kind against the property, regardless of priority. (b) “Home value” means the real market value shown on the last certified tax roll for the homestead, adjusted by multiplying by the year-over-year percentage change in the Federal Housing Finance Agency House Price Index for Oregon, fourth quarter. Information provided by the deferral applicant for use in determining their home value may also be considered at the discretion of the department. (2) For homesteads that were in the property tax deferral program before July 1, 2011 and subject to a reverse mortgage entered into before 2011, no equity test is required and sections (3) to (6) of this rule are not applicable. (3) For homesteads subject to reverse mortgages entered into on or after July 1, 2011, and before January 1, 2017, the homestead must meet an equity test set forth in ORS 311.700(3)(b) at the time of application for deferral. The equity percentage of the property shall be determined as described in section (4) of this rule. (4) Equity equals the home value minus the debt. The equity percentage is calculated by dividing the equity by the home value. (5) To assist the department in calculating the equity percentage in the property, deferral program applicants must provide the department with all the following information along with the application: (a) A mortgage statement for each mortgage currently secured against the house that is issued no more than one month prior to the date the application is submitted which shows the current balance due. (b) The most recent statement(s) of all other debts secured against the property showing the current balance(s) due. (6) The department may require a title encumbrance report issued by a title company be provided by the applicant at any time. [Publications: Contact the Oregon Department of Revenue for information about how to obtain a copy of the publication referred to or incorporated by reference in this rule pursuant to ORS 183.360(2) and ORS 183.355(1)(b).] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.700 History: REV 22-2020, adopt filed 11/30/2020, effective 12/01/2020
150-311-0660 Data Requirements for Property Description on Tax Deferral Application (1) The county assessor’s office must complete the property description portion of the deferral application to include: (a) Information about the current deed as follows: (A) The document or instrument number; (B) Year recorded; (C) Book and page number, if applicable; (b) Information about the earliest deed showing applicant’s ownership as follows: (A) The document of instrument number; (B) Year recorded; (C) Book and page number, if applicable; (c) Assessor’s account number; (d) Code area; and (e) A description of the property as follows: (A) For a property that is platted, the lot and block number and the addition name if the property is in a recorded subdivision; (B) For a property that is unplatted a description that includes township, range, section and acres; (C) For a manufactured structure, the model year, make, and home number assigned by the Building Codes Division of the Department of Consumer and Business Services. (D) Multiunit property information: (i) Notation if property contains multiple units: (ii) The percentage of property to be deferred. This is determined by comparing the value of the taxpayer’s unit (excluding the land and common areas) with the total value of all the units located on the property. (iii) The real market values of the taxpayer’s homestead. This is determined by comparing the percentage to be deferred with the real market value of the property. (2) The county assessor must send the department a copy of the recorded deed if requested by the department. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.672 History: Renumbered from 150-311.672(1)(a), REV 27-2016, f. 8-12-16, cert. ef. 9-1-16 REV 7-2014, f. 12-23-14, cert. ef. 1-1-15 REV 9-2006, f. 12-27-06, cert. ef. 1-1-07 REV 6-2003, f. & cert. ef. 12-31-03 REV 2-2002, f. 6-26-02, cert. ef. 6-30-02 f. 10-14-92, ef. 12-31-92
150-311-0670 Deferred Taxes Paid by the Department (1) When the department makes a deferral account payment to the county, the department will pay 97% of the amount of the tax assessed, and the county must credit that amount as full payment of such taxes, regardless of whether the department’s payment is before, on or after the payment deadline. (2) The county may not charge the department interest on any deferral account payment. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.676 History: Renumbered from 150-311.676, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16 REV 12-2007, f. 12-28-07, cert. ef. 1-1-08 REV 1-2003, f. & cert. ef. 7-31-03 REV 2-2002, f. 6-26-02, cert. ef. 6-30-02 RD 10-1985, f. 12-26-85, cert. ef. 12-31-85
150-311-0680 Senior Citizen’s Deferred Tax Lien Estimate (1) For all Senior Citizen Deferral accounts established under ORS 311.666 through 311.696, the department must record a lien estimate in the mortgage records of the appropriate county. The lien estimate is made from the following: (a) Future deferred taxes based on the taxpayer-applicant’s life expectancy, as determined by actuarial tables, with an inflation factor added for the tax amount, (b) Interest to be charged, and (c) Fees paid for lien recording, release, or satisfaction. (2) The amount owing on an account, at any one time, equals the actual deferred tax, interest on the account, and any lien recording, release or satisfaction fees. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.679 History: Renumbered from 150-311.679-(A), REV 27-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-311.679, REV 2-2002, f. 6-26-02, cert. ef. 6-30-02 12-31-92
150-311-0710 Voluntary Payments on Property Tax Deferral Accounts (1) When the department receives voluntary payments, it will apply the payments in the following order: (a) Against all accrued interest first; (b) Then to the deferral tax balance until fully paid; and (c) Lastly to the lien recording and release fees. (2) Subject to ORS 311.684 and 311.686(2), when the department receives full payment on the account and a written statement from the taxpayer asking for removal of the property from the deferral, the department will release the lien against the property. When the department receives full payment on a disqualified account, the department will release the lien against the property. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.690 History: Renumbered from 150-311.690(4), REV 27-2016, f. 8-12-16, cert. ef. 9-1-16 REV 12-2004, f. 12-29-04, cert. ef. 12-31-04 REV 6-2003, f. & cert. ef. 12-31-03 REV 2-2002, f. 6-26-02, cert. ef. 6-30-02 10-14-92
150-311-0730 Data Requirements for Property Description on Special Assessments Application (1) The bonding district's officer must complete the property description portion of the application to include: (a) The document or instrument number; (b) Year recorded; (c) Book and page number, if applicable; (d) Assessor's account number; (e) Code area; and (f) A description of the property as follows: (A) For a property that is platted, the lot and block number and the addition name if the property is in a recorded subdivision; (B) For a property that is unplatted, a description that includes township, range, section, and acres. (C) For a manufactured structure, model year, make, and home number assigned by the Building Codes Division of the Department of Consumer and Business Services. (2) The county assessor must send the department a copy of the recorded deed, if requested by the department. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.708 History: Renumbered from 150-311.708, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16 REV 9-2006, f. 12-27-06, cert. ef. 1-1-07 REV 6-2003, f. & cert. ef. 12-31-03 REV 2-2002, f. 6-26-02, cert. ef. 6-30-02 10-14-92
150-311-0740 Recording Special Assessment Deferral Liens in County; Lien Constitutes Notice of State Lien In each county in which there is deferred property for the payment of any deferred special assessment for local improvement, the department shall cause to be recorded in the mortgage book of records of the county, a list of the deferred special assessment properties. The list shall contain a description of the property as listed on the bond lien docket together with the name of the owner listed thereon. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.711 History: Renumbered from 150-311.711, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16 RD 16-1987, f. 12-10-87, cert. ef. 12-31-87
150-311-0750 Assessment District’s Responsibility to Collect Payments (1) The Department of Revenue, upon being notified of the disqualification of a special assessment deferral account, will confirm the deferral account balance with the assessment district. (2) The assessment district is responsible for collecting the deferred special assessment installments, along with any accrued interest, lien recording and releasee fees, and forwarding those amounts to the Department of Revenue. The district must remit any payment it collects in full to the department no later than August 15 of the year following the year of the disqualifying event or promptly after receipt. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.725 History: Renumbered from 150-311.725, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16 REV 2-2002, f. 6-26-02, cert. ef. 6-30-02 10-14-92
150-311-0770 Refunds Paid from the Unsegregated Tax Account Refunds paid out of the unsegregated tax account provided in ORS 311.385 shall be drawn from the unsegregated tax account collections on hand for the current tax year, regardless of the tax year for which the refund was issued. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.806 History: Renumbered from 150-311.806-(B), REV 27-2016, f. 8-12-16, cert. ef. 9-1-16 RD 16-1987, f. 12-10-87, cert. ef. 12-31-87
150-311-0780 Credit Balance Adjustment (1) Credit balances of $10 or less not required to be refunded shall be adjusted through creation of a category called “credit balance adjustment” per ORS 311.806(5). (2) This category shall be used to adjust those accounts on which the amount collected exceeds the amount owed by not more than $10. (3) This category shall not impact the certified tax balance nor the collection records; it is used only to eliminate the overpayment on the account. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.806 History: Renumbered from 150-311.806-(C), REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
150-311-0790 Refund Reserve Account For tax years beginning on or after July 1, 1992, the anticipated annual refunds shall be the total dollar amount of refunds issued for the prior fiscal year. This amount may be increased or decreased for anticipated changes in appeals. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.807 History: Renumbered from 150-311.807, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94 RD 8-1992, f. 12-29-92, cert. ef. 12-31-92, Renumbered from 150-311.806 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 RD 9-1984, f. 12-5-84, cert. ef. 12-31-84