justicedao/ipfs_state_laws huggingface dataset:
150-307-0905 Equipment and Tools Subject to the Heavy Equipment Rental Tax (1) Definitions set forth in ORS 307.870 are incorporated herein by reference. (2) The heavy equipment rental tax applies to heavy equipment, heavy equipment attachments, associated trailers, and other equipment and tools rented from a qualified heavy equipment rental provider required to be registered with the Oregon Department of Revenue, provided that the heavy equipment, attachments, associated trailers, and equipment and tools: (a) are mobile; (b) can be used for construction, mining, earthmoving or industrial activities; (c) would otherwise be subject to ad valorem property tax under ORS 307.030; (d) are rented for a term less than 365 consecutive days, or an open-ended, or undefined term. (3) When determining the length of a rental agreement, each term and any extensions or amendments extending the agreement beyond the initial term are considered separately. (4) The heavy equipment rental tax does not apply to any equipment or tools rented from a person that is not a qualified heavy equipment rental provider required to be registered with the Oregon Department of Revenue. (5) The heavy equipment rental tax does not apply to equipment or tools rented under a rental agreement for a single defined term of 365 consecutive days or more. Statutory/Other Authority: ORS 305.100 & 307.872 Statutes/Other Implemented: ORS 307.872 History: REV 5-2020, minor correction filed 04/20/2020, effective 04/20/2020 REV 30-2018, adopt filed 12/28/2018, effective 01/01/2019
150-307-0906 Liability for Unpaid Heavy Equipment Rental Taxes (1) For purposes of this rule, “qualified heavy equipment provider” has the meaning given under OAR 150-307-0900 and includes, but is not limited to, an officer, member, or employee of the qualified heavy equipment provider, if, among other duties, that individual has: (a) Authority to see that the heavy equipment rental taxes are paid when due; (b) Authority to prefer one creditor over another; (c) Authority to hire and dismiss employees; (d) Authority to set employees’ working conditions and schedules; (e) Authority to sign or co-sign checks; (f) Authority to compute and sign heavy equipment rental tax returns; (g) Authority to make fiscal decisions for the business; or (h) Authority to incur debt on behalf of the business. (2) It is the duty of a qualified heavy equipment provider to hold in trust any amount of heavy equipment rental tax collected from the rental of heavy equipment and to assume custodial liability for amounts to be paid to the department. Any qualified heavy equipment provider who fails to pay the heavy equipment rental tax when due is subject to penalties, as provided by law, as any other taxpayer who fails to file a return or pay a tax when due. (3) If a qualified heavy equipment provider fails to file returns or to pay any collected tax when due, any or all officers, members, and employees may be held personally responsible, as provided in this rule, for the returns and payments together with any interest and penalties, that are due. (4) To be held personally liable for unpaid heavy equipment rental tax, a person must be a qualified heavy equipment rental provider. In addition, the person must be in a position to pay the heavy equipment provider rental tax or direct the payment of the heavy equipment provider rental tax at the time the duty arises to collect or pay over the heavy equipment provider rental taxes. The person may be held personally liable if the individual was, or should have been aware, that the heavy equipment provider rental taxes were not paid to the department. A qualified heavy equipment rental provider cannot avoid personal liability by delegating their responsibilities to another. (5) The following factors do not preclude a finding that an individual is liable for the payment of heavy equipment rental provider taxes: (a) Lack of willfulness in failing to pay over the required heavy equipment provider rental tax; (b) The individual’s receipt of remuneration; (c) Maintenance of full-time employment elsewhere; (d) Another individual is also liable for the same heavy equipment rental provider taxes; (e) A corporate bylaw or partnership agreement position description to the contrary; (f) Absence of signatory authority on a business bank account; (g) Absence of bookkeeping or recordkeeping duties; (h) Absence of authority to hire, fire, and to set working conditions and schedules; or (i) Delegation to another person any functions indicating liability. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 307.883 History: REV 3-2022, adopt filed 06/03/2022, effective 06/03/2022
150-307-0910 Cost of Heavy Equipment Operator's Service Not Subject to Rental Tax The cost of a heavy equipment operator’s services is not subject to the heavy equipment rental tax. The rental tax must be applied to the rental price of the equipment rental as if rented without an operator. The amount of rental tax charged for the rental of heavy equipment with an operator’s services cannot be less than the tax that would have been charged if the equipment had been rented without an operator. Statutory/Other Authority: ORS 305.100 & 307.872 Statutes/Other Implemented: ORS 307.872 History: REV 6-2020, minor correction filed 04/20/2020, effective 04/20/2020 REV 30-2018, adopt filed 12/28/2018, effective 01/01/2019
150-307-0915 Heavy Equipment Rental Tax Exemptions (1) Definitions set forth in ORS 307.870 are incorporated herein by reference. (2) Qualified equipment and tools rented directly to the United States (U.S.) federal government or any of its agencies or instrumentalities are exempt from the heavy equipment rental tax. (3) The qualified heavy equipment rental provider must document the tax-exempt nature of rentals made to federal government agencies or instrumentalities and retain such documentation in its records. Example 1: The U.S. Forest Service rents a bulldozer from DCA Heavy Equipment Rental Company to assist in fighting a forest fire. Because the Forest Service rents the bulldozer directly from DCA Heavy Equipment Rental Company, and pays for the rental, the rental is exempt from the rental tax. DCA Heavy Equipment Rental must document the tax-exempt nature of the rental by keeping a copy of the U.S. credit card receipt, check, voucher, or copy of documentation that clearly indicates payment was made by the United States government. Example 2: Eckington Contractors provides fire and aviation support services to the U.S. Forest Service and is currently working on a major project for the Forest Service. In order to complete this project, Eckington Contractors rents a bulldozer from DCA Heavy Equipment Rental Company. While the bulldozer will be used for the U.S. Forest Service project, the rental agreement was signed and paid for by Eckington Contractors. As such, the rental is not exempt from the tax and DCA Heavy Equipment Rental Company must collect the heavy equipment rental tax due. Statutory/Other Authority: ORS 305.100 & 307.872 Statutes/Other Implemented: ORS 307.872 History: REV 7-2020, minor correction filed 04/20/2020, effective 04/20/2020 REV 30-2018, adopt filed 12/28/2018, effective 01/01/2019
150-307-0920 Long Term Rental Agreements (1) Definitions set forth in ORS 307.870 are incorporated herein by reference. (2) For purposes of this rule, “rental agreement” means an agreement between a qualified heavy equipment rental provider and a renter for the use of qualified heavy equipment for a single defined term of less than 365 consecutive days, an open-ended term, or an undefined term. When determining the length of a rental agreement, each term and any extensions or amendments extending the agreement beyond the initial term are considered separately. (3) Qualified heavy equipment rented for a single defined term of 365 consecutive days or more is not subject to the heavy equipment rental tax and, therefore, no longer qualifies for the exemption from ad valorem property tax provided in ORS 307.872. (a) The qualified heavy equipment rental provider must notify the County Assessor according to ORS 308.290 and ORS 311.410. The heavy equipment must be added to the property tax rolls. (b) Any qualified heavy equipment rented under an agreement for a defined term of 365 consecutive days or more on July 1 is subject to ad valorem property tax as provided by ORS 311.410(1). Example 1: DCA Heavy Equipment Rental Company rents a bulldozer under a six-month rental agreement. The rental agreement is subsequently extended for a second term of seven months. Each term is considered separately. As neither the initial six-month term, nor the second seven-month term add up to 365 or more consecutive days, the equipment rented under the agreement is subject to the rental tax. Example 2: DCA Heavy Equipment Rental Company rents a bulldozer from their Jackson County location. The bulldozer is rented under a rental agreement with an initial term of six months. The rental agreement is subsequently extended for a second term of two years. Each term is considered separately. The initial term of six months is subject to the rental tax. The second term of two years is exempt from the heavy equipment rental tax. DCA Heavy Equipment Rental Company must notify the Assessor according to ORS 308.290 and ORS 311.410 that the bulldozer has been rented for a single defined term of two years, and is no longer exempt from ad valorem property tax. Statutory/Other Authority: ORS 305.100 & 307.872 Statutes/Other Implemented: ORS 307.872 History: REV 8-2020, minor correction filed 04/20/2020, effective 04/20/2020 REV 30-2018, adopt filed 12/28/2018, effective 01/01/2019
150-307-0930 Eligibility for Workforce Housing For purposes of determining eligibility for workforce housing exemptions under Chapter 527, Oregon Laws 2021, “annual taxable income” means adjusted gross income from the applicant’s federal income tax return for the taxpayer’s federal tax year immediately preceding the federal tax year in which the applicant files an application. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: Section 2, Chapter 527, Oregon Laws 2021 History: REV 17-2022, amend filed 10/22/2022, effective 11/01/2022 REV 25-2021, adopt filed 12/16/2021, effective 01/01/2022
150-308-0020 Revocation of Appraiser Registration (1) The department will permanently revoke the registration of an appraiser when it has received a certified copy of a final determination, as prescribed by this rule, that the appraiser has committed civil or criminal fraud or misrepresentation. (2) Such determination must be by a court, state or local government administrative body, or statutorily authorized board of arbitration, and must result from a claim or defense in the proceeding based upon an allegation that the appraiser committed such fraud or misrepresentation. (3) Such determination shall be ‘final,’ when no longer subject to review by a court or body of higher jurisdiction. (4) The appraiser’s registration shall then be removed from the data base of currently registered appraisers. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.010 History: REV 57-2024, amend filed 12/26/2024, effective 01/01/2025 Renumbered from 150-308.010(1), REV 58-2016, f. 8-13-16, cert. ef. 9-1-16 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94
150-308-0030 County Appraiser Trainee Exam Preparation Course (1) The Department of Revenue (DOR) shall develop a standardized training course for all county appraiser trainees. (2) Except as provided in ORS 204.016(4)(a) to be enrolled in the Appraiser Trainee Exam Preparation Course: (a) An individual must be employed by a county assessor in an appraiser trainee position; and (b). The county assessor must make a written request to the DOR, Property Tax Division, to have the employee enrolled in the Appraiser Trainee Exam Preparation Course. (3) Completion or termination of the Appraiser Trainee Exam Preparation Course: (a) Each person enrolled in the Appraiser Trainee Exam Preparation Course must complete the requirements of the course within two years from the date of enrollment. (b) The trainee will automatically be terminated from the course upon leaving employment with the county assessor. (c) Upon reemployment with a county assessor, in an appraiser trainee position, within one year of the date of termination, the trainee may be reinstated in the course upon compliance with subsection (2)(b) of this rule. (d) The trainee will automatically be terminated from the course after two years of participation time in the course. If the trainee was reinstated upon reemployment, the total participation time in the course may not exceed two years. Example: Trainee participates in the course for eight months then moves from the area and terminates employment. Trainee is reappointed to an appraiser trainee position with a county assessor, and resumes the training course. The trainee has one year and four months from the date of reinstatement to complete the requirements of the training course. (4) The assessor will determine if the trainee has met the requirements of the course. Upon satisfactory completion of the course, the assessor of the county will issue a Certification of Completion Affidavit to: (a) the trainee; and (b) DOR, Property Tax Division. (5) To become a registered appraiser in the state of Oregon, the trainee must successfully complete the Property Appraiser examination administered by the DOR, Property Tax Division. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.015 History: REV 58-2024, amend filed 12/26/2024, effective 01/01/2025 Renumbered from 150-308.015, REV 58-2016, f. 8-13-16, cert. ef. 9-1-16 REV 8-1998, f. 11-13-98, cert. ef. 12-31-98 RD 11-1990, f. 12-20-90, cert. ef. 12-31-90 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89 RD 9-1984, f. 12-5-84, cert. ef. 12-31-84 12-19-75
150-308-0050 Continuing Education Requirements for Assessors (1) Assessors and directors of assessment and taxation must have 15 credits of technical training, 15 credits of management training and 15 credits which they can allocate in any combination of technical or management credits for a total of 45 credits every two years. Newly appointed or elected assessors must complete 20 credits of technical training, 20 credits of management training and 20 credits which they can allocate in any combination of technical or management credits for a total of 60 credits within the first two calendar years following their appointment or election. (a) Technical training must be in the area of assessment and taxation such as appraisal, budgets, ratio studies, and tax rate computation. A minimum of 15 credits of technical training must be completed every two years. Assessors and directors of assessment and taxation must complete a course in Basic Mass Appraisal. (b) Management training must be in the area of personnel relations (hiring, discipline, dismissals) office management and management of an appraisal program. A minimum of 15 credits of management training must be taken every two years. (2) Completion of the continuing education requirements under this rule for assessors and directors of assessment and taxation shall be considered to meet the continuing education requirements of ORS 308.010(4)(a). Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.057 History: Renumbered from 150-308.057, REV 58-2016, f. 8-13-16, cert. ef. 9-1-16 REV 7-2014, f. 12-23-14, cert. ef. 1-1-15 RD 6-1993, f. 12-30-93, cert. ef. 12-31-93, Renumbered from 150-308.057-(A) RD 11-1990, f. 12-20-90, cert. ef. 12-31-90 RD 3-1989, f. 12-18-89, cert. ef. 12-31-89
150-308-0060 Continuing Education Requirement for Appraisal Managers in County Assessment Offices (1) Appraisal managers means employees classified in the county’s management personnel category who supervise appraisal staff. Appraisal managers must be registered appraisers under ORS 308.010. (2) Appraisal managers must meet the same continuing education requirements as assessors under OAR 150-308-0050. (3) Completion of the continuing education requirements under this rule for appraisal managers shall be considered to meet the continuing education requirements of ORS 308.010(4)(a). Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.059 History: Renumbered from 150-308.059-(A), REV 58-2016, f. 8-13-16, cert. ef. 9-1-16 REV 7-2014, f. 12-23-14, cert. ef. 1-1-15 RD 6-1993, f. 12-30-93, cert. ef. 12-31-93 RD 8-1992, f. 12-29-92, cert. ef. 12-31-92 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 RD 11-1990, f. 12-20-90, cert. ef. 12-31-90 Renumbered from 150-308.059, RD 3-1989, f. 12-18-89, cert. ef. 12-31-89
150-308-0070 Qualifications of Managerial Employees of the Assessor’s Office (1) In order to ensure qualified management in county assessment offices, persons hired into a management position in a county must meet at least the following general minimum qualifications. (a) Basic knowledge of the principles, practices and techniques of supervision and management. (b) Skill in communicating effectively. (c) Skill in supervising, including planning and assigning work according to the nature of the job to be accomplished. (d) Ability to use the people, equipment and budgetary resources available to meet program goals and objectives. (e) Ability to understand, apply, and explain provisions of the laws, rules, regulations, policies, procedures, standards and guidelines governing program operations. (f) Some positions, for example chief appraiser, will require a high level of specialized technical expertise. (2) The management positions in the various counties are distinguished by varying degrees of knowledge, problem solving and accountability determined by the nature of work, working relationships, number of employees, and other factors. Therefore, the minimum employment qualifications for each management position shall be agreed upon between the county and department prior to their use for hiring. (3) In the event a county does not have established minimum employment qualifications, the department and the assessor shall agree upon the hiring criteria. The criteria used will consider the minimum qualifications listed above and the assessor’s organizational structure and the management position. If, because of a lack of qualified applicants, it becomes necessary for the assessor to hire a person who does not meet the minimum qualifications, a training program for that person will be jointly established by the department and county. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.059 History: Renumbered from 150-308.059-(B), REV 58-2016, f. 8-13-16, cert. ef. 9-1-16 RD 6-1993, f. 12-30-93, cert. ef. 12-31-93 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 RD 11-1990, f. 12-20-90, cert. ef. 12-31-90
150-308-0080 Taxable Personal Property Whose Temporary Situs Is in the State of Oregon Personal property is assessable under ORS 308.105 if it is in Oregon on the assessment date, January 1, at 1 a.m., and meets the following conditions: (1) The property is not in transit, but has come to rest in Oregon; (2) The property was not here by misadventure or some reason beyond the owner’s control. The owner intended the property to remain here for the time being; (3) While in Oregon the property performed the service for which it was designed and for the benefit of the owner’s business; (4) Was not in Oregon solely for repairs. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.105 History: Renumbered from 150-308.105, REV 58-2016, f. 8-13-16, cert. ef. 9-1-16 RD 9-1997, f. & cert. ef. 12-31-97 RD 10-1992, f. 12-30-92, cert. ef. 12-31-92, Renumbered from 150-308.105-(A) RD 5-1992, f. & cert. ef. 12-29-92 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 RD 11-1990, f. 12-20-90, cert. ef. 12-31-90
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. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.115 History: Renumbered from 150-308.115, REV 58-2016, f. 8-13-16, cert. ef. 9-1-16 RD 8-1992, f. 12-29-92, cert. ef. 12-31-92
150-308-0100 Determining Maximum Assessed Value when the Property Class is Changed (1) The single act of changing the property classification, described in OAR 150-308-0310, to better reflect the highest and best use of the property, does not qualify as an exception to the 3 percent limitation on growth in the maximum assessed value (MAV), as described in ORS 308.146(1). (2) Any exception value added to the base MAV after the change is made to the property class will be calculated by applying the changed property ratio of the current property class to the real market value of any qualified exception identified in ORS 308.146. Statutory/Other Authority: ORS 305.100. Statutes/Other Implemented: ORS 308.146. History: Renumbered from 150-308.146, REV 58-2016, f. 8-13-16, cert. ef. 9-1-16 REV 2-2005, f. 6-27-05, cert. ef 6-30-05