justicedao/ipfs_state_laws huggingface dataset:
150-309-0240 Contents of the Assessor’s Certified Ratio Study The Assessor’s Certified Ratio Study shall be prepared in accordance with OAR 150-309-0250, completed according to instructions provided by the Department of Revenue, and consist of the following items: (1) Table of Contents. (2) Certification of assessor’s ratio study and adjustment program. (3) Analysis of valuation methods and procedures. (4) Introduction (purpose of report, format of the report, etc.). (5) Reconciliation of real market value forecast analysis. (6) Time trend analysis. (7) County map showing appraisal areas. (8) Listing of property class codes and descriptions. If the county has not yet converted to basic property class codes, as required by OAR 150-308-0310, provide a cross reference listing. (9) Ratio computations, conclusions and identification of each study area whether an adjustment will be made or not, with supporting data in conformance with the current edition of the Assessor’s Ratio Procedures Manual: (a) Pertinent sales listings and supplemental studies. (b) Computations of statistical data and conclusion explanations. (10) Summary of the valuation plan indicating those areas to be revalued, reappraised, or recalculated. (11) Summary of adjustments pages for all planned adjustments to bring all properties to 100% real market value (including all areas with no planned adjustments). (12) An after ratio study for areas revalued, reappraised or recalculated. The after ratio study is a sales to real market value ratio study that is designed to test whether or not a county’s annual valuation program has produced real market values that meet the statutory requirement to bring all properties to 100% of real market value. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 309.200 History: Renumbered from 150-309.200-(B), REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 REV 13-1999, f. 12-30-99, cert. ef. 12-31-99 RD 2-1996, f. 12-23-96, cert. ef. 12-31-96 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89 RD 16-1987, f. 12-10-87, cert. ef. 12-31-87 RD 9-1984, f. 12-5-84, cert. ef. 12-31-84 TC 17-1979, f. 12-20-79, cert. ef. 12-31-79 REV 1-1975, f. 12-19-75
150-309-0250 Preparation of the Sales Ratio Study (1) The collecting, recording, confirming, analyzing, and formatting of the sales data used in the sales ratio study and any other data to be used in preparing the certified ratio study must be done under the supervision of the county assessor in conformance with the current Assessor’s Ratio Procedure Manual published by the department. (2) Deviations from the procedures contained in the manual must be approved by the department. (3) The sales data file, if electronically maintained, must have the format required by OAR 150-306-0080. (4) Counties must prepare and complete a Certified Ratio Study for all property classes each year on or before July 1. The assessor must file a copy of the study with the department no later than July 1 of each year. The department will consider an extension for cause, to last no later than August 1, if a request is filed in writing with the department prior to July 1. [Publications: Publications referenced are available from the agency.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 309.200 History: REV 11-2022, amend filed 06/24/2022, effective 07/01/2022 Renumbered from 150-309.200-(C), REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 REV 6-2001, f. & cert. ef. 12-31-01 REV 11-2000, f. 12-29-00, cert. ef. 12-31-00 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89 TC 17-1979, f. 12-20-79, cert. ef. 12-31-79 REV 1-1975, f. 12-19-75
150-309-0260 Administration of Appeals Process (1) The Property Value Appeals Board clerk shall summarize orders on a form provided by the Department of Revenue. (2) The completed form shall be sent to the Department of Revenue within 45 days after adjournment. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 309.360 History: REV 41-2024, minor correction filed 06/25/2024, effective 06/25/2024 Renumbered from 150-309.360, REV 26-2016, f. 8-12-16, cert. ef. 9-1-16 RD 9-1997, f. & cert. ef. 12-31-97 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 Sunset on 09-28-2017 Reverted to Sunset on 09-28-2017 TC 3-1980(Temp), f. & cert. ef. 5-20-80 150-310(Note)
150-310-0020 Notice of Property Tax Levy to the Assessor (1) “Entity” means a taxing district with the authority to levy ad valorem tax or any other tax on property that is required or authorized to be placed on the assessment and tax roll for the current fiscal year, a unit of government with the authority to place an amount on the assessment and tax roll, or a nongovernmental unit with the authority to place an amount on the assessment and tax roll. (2) On or before July 15 of each year any entity placing an amount on the assessment and tax roll shall file the following with the county assessor: (a) Two copies of the notice of categorization and certification, (form LB-50, ED-50 or UR-50), (b) Two copies of the ordinances or resolutions to adopt the budget, to make appropriations, to levy the taxes, and to categorize the taxes. (3) If the documentation described in subsection (2) cannot be filed by July 15, the entity must submit to the assessor by July 15 a written request for an extension of time to file (see OAR 150-294-0520 for details). The entity must file the required documents by the date extended. (4) If any of the items of documentation are not submitted, or not complete in their entirety, notice to the assessor shall be considered incomplete and the entity must be notified by the assessor. The assessor must not place the tax levy or any other amount on the tax roll for any entity until the assessor has received the required copies of all documentation. (5) The assessor must transmit one copy of the notice of categorization and certification (form LB-50, ED-50 or UR-50) and one copy of the ordinances or resolutions to the Department of Revenue within seven days of receipt of the complete documentation from the entity. [ED. NOTE: Forms referenced are available from the agency.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 310.060 History: Renumbered from 150-310.060-(A), REV 24-2016, f. 8-11-16, cert. ef. 9-1-16 REV 2-2002, f. 6-26-02, cert. ef. 6-30-02 RD 2-1994, f. 12-15-94, cert. ef. 12-31-94 RD 12-1987, f. 12-18-87, cert. ef. 12-31-87 Renumbered from 150-310.060, RD 11-1984, f. 12-5-84, cert. ef. 12-31-84 RD 15-1982, f. 12-6-82, cert. ef. 12-31-82 TC 18-1979, f. 12-20-79, cert. ef. 12-31-79 10-73
150-310-0030 Guidelines for Nongovernmental Units Using Assessment and Tax Roll (1) “Property tax moneys” includes ad valorem taxes, taxes on property, as defined in ORS 310.140(1), and other amounts specifically authorized by law to be included on the roll that is certified for collection under 310.060. Property tax moneys shall be deposited in the unsegregated tax collections account as required under 311.385. (2) An entity that is not a governmental unit that has specific statutory authority to place an amount on the assessment and tax roll must notify the county assessor of the amount no later than July 15 of each year as required under ORS 310.060. Notice of the amount must be on the forms prescribed by the Department of Revenue. (3) Unless otherwise providedby law, the provisions of ORS 311.806 do not apply when any entity that is not a governmental unit certifies an amount specifically authorized by law to be included on the assessment and tax roll, and the amount on individual properties is calculated by the entity. Any claim for refund of such amount due to an error in calculation of the amount shall be made to the entity. The entity shall pay any refunds it determines to be due to errors in calculation of the amount out of the funds available to the entity. Such refunds shall not be paid from the unsegregated tax collections account, and the assessor shall not be required to redetermine the amount of other taxes imposed on the property for which the refund is made. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 310.060 History: Renumbered from 150-310.060(4), REV 24-2016, f. 8-11-16, cert. ef. 9-1-16 RD 4-1993, f. 12-30-93, cert. ef. 12-31-93
150-310-0040 Excessive and Illegal Levies (1) If any municipal corporation submits a tax levy to the assessor which exceeds constitutional or statutory limitations, the Department of Revenue shall notify the assessor and the excessive portion of the levy shall not be entered on the tax roll. (2) If the Department of Revenue determines that the levy otherwise fails to meet the requirements provided by law, then upon the notification by the Department of Revenue the assessor shall not enter any tax levy upon the tax roll that does not meet statutory requirements. (3) Upon discovery that a levy fails to meet the requirements provided by law, the Department of Revenue shall notify, by mail, the municipal corporation and the county assessor of the defects. The assessor shall change the levy in accordance with proper instructions. The municipal corporation shall comply by submitting a revised Form LB-50 reflecting the changes in the levy, plus an amended resolution and budget document to reflect the reduced revenue and appropriated expenditures. [ED. NOTE: Forms referenced are available from the agency.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 280.060 & 310.070 History: Renumbered from 150-310.070-(A), REV 24-2016, f. 8-11-16, cert. ef. 9-1-16 RD 11-1984, f. 12-5-84, cert. ef. 12-31-84, Renumbered from 150-310.070 RD 15-1982, f. 12-6-82, cert. ef. 12-31-82
150-310-0060 Joint District Apportionment Formula (1) When a taxing district extends into more than one county and it levies a dollar amount ad valorem levy, the total of the levy must be apportioned among the counties in which it lies according to the assessed value to be used to compute the tax rate of the district in each county. The percentage of value in each county must be calculated to enough digits so that the tax rate for that levy will be the same in each county when truncated at the seventh (7th) digit. (2) Separate apportionments must be done for each category of levy subject to the limits of Section 11b, Article XI of the Oregon Constitution. (3) Example: The example district lies in two counties and has a levy subject to the School Operations limit. The levy is $1,000. The example shows only one category of levy, if the district has more than one category, separate allocations would be done for each category of levy. [Example not included. See ED. NOTE.] [ED. NOTE: To view attachments referenced in rule text, click here to view rule.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 310.110 History: REV 13-2017, f. & cert. ef. 6-15-17 Renumbered from 150-310.110, REV 24-2016, f. 8-11-16, cert. ef. 9-1-16 REV 10-2002, f. & cert. ef. 12-31-02 REV 2-2002, f. 6-26-02, cert. ef. 6-30-02 RD 3-1991, f. 12-30-91, cert. ef. 12-31-91 RD 12-1987, f. 12-18-87, cert. ef. 12-31-87, Renumbered from 150-310.105
150-311-0100 Applying Offsets to Ad Valorem Tax Levies Offsets due to a district shall be deducted from the total of all ad valorem levies within each category certified by the district on the basis of the ratio that each category of levy bears to the total amount of all levies of the district. Example: A county levies for general government, school operations (county school fund), and exempt debt service. This illustrates allocation of an offset of taxes paid under ORS 311.160 (1⁄4 of 1% offset). Offset allocation formula: [Formula not included. See ED. NOTE.] [ED. NOTE: To view attachments referenced in rule text, click here to view rule.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.105 History: REV 15-2017, f. & cert. ef. 6-15-17 Renumbered from 150-311.105(1)(b), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91
150-311-0110 Form of Roll Changes and Notations (1) The following procedures may be used to implement the alternate method for making roll notations and changes. (2) Where the law speaks to corrections, additions, changes to or notations on the roll, whether made by written, electronic or other means, the county may enter these roll changes by using alpha-numeric identifiers that are supported by a voucher for each roll entry. The alpha-numeric identifier shall reference the supporting voucher. (3) The voucher shall be numbered, dated, state what roll change is to be made, provide sufficient evidence indicating the propriety of or the law substantiating the roll change, and identify the tax account or accounts affected. The voucher shall be approved by the officer in charge of the roll or an authorized deputy. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.150 History: Renumbered from 150-311.150, REV 28-2016, f. 8-12-16, cert. ef. 9-1-16 RD 9-1984, f. 12-5-84, cert. ef. 12-31-84
150-311-0160 Roll Correction for Nonexistent Property Property or improvements, which did not exist, but were included on the assessment roll at the time of the last appraisal shall be corrected, when discovered, under ORS 311.205(1)(b) and 311.206. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.205 History: Renumbered from 150-311.205(1)(b)-(B), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-311.205(1)(c)-(A), REV 6-2003, f. & cert. ef. 12-31-03 Renumbered from 150-311.205(1)(c), RD 11-1990, f. 12-20-90, cert. ef. 12-31-90 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-311-0180 Corrections to County Assessment and Tax Rolls Made Under ORS 311.206 When a county makes a change to the roll under ORS 311.205(1)(c) in response to direction from the Department of Revenue the change must be considered as being done by order of the department for purposes of 311.206. No additional notices to the taxpayer are required. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.205 History: Renumbered from 150-311.205(3), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16 REV 8-2000, f. & cert. ef. 8-3-00
150-311-0190 Taxes Added to the Tax Roll as a Result of Error Correction; Including a Special Rule for Computing Interest (1) When taxes other than levies under ORS 310.065 are added to the tax roll under 311.205, or the taxes already on the tax roll are increased under 311.205, the limitation(s) imposed by section 11b, Article XI of the Oregon Constitution must be determined for the year(s) to which the tax will be added for each installment as follows: (a) If there is no change in value and the amount originally billed equals or exceeds the calculated limitation, new billing is not required. (b) If the value is increased and the amount originally billed is less than the new calculated limitation, a new billing is required reflecting the correction. (c) The additional taxes due shall be calculated based on the total taxes as corrected for the year being corrected and shall be the net amount due after the limitation is imposed. (2) All payments received apply to the combined tax. (3) For the purpose of determining the extent each installment has been paid, the additional or increased tax shall be added to the tax, if any, already extended to the same account. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.206 History: REV 13-2022, amend filed 06/24/2022, effective 07/01/2022 Renumbered from 150-311.206-(A), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16 Renumbered from 150-311.206, REV 11-2000, f. 12-29-00, cert. ef. 12-31-00 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 RD 9-1983, f. 12-20-83, cert. ef. 12-31-83 12-31-77 12-19-75
150-311-0200 Definition of “Distribute in the Same Manner as Other ad Valorem Property Taxes Imposed on the Property” for Error Corrections “Distributed in the same manner as other ad valorem property taxes imposed on the property” means to be deposited into the unsegregated tax collections account under ORS 311.385 for the year of billing. The amount of additional ad valorem taxes or penalties attributable to each district must be determined based on the percentage that the total ad valorem property billing tax rate of the district bears to the total billing tax rates for the code area in the year in which the additional taxes are billed. Any non ad valorem taxes, including penalties, must be attributed to the district for which the tax was imposed. In preparing the percentage distribution schedule under 311.390 the tax collector must include any additional taxes resulting from an error correction under 311.205 in the calculation. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.206 History: Renumbered from 150-311.206-(B), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16 REV 11-2000, f. 12-29-00, cert. ef. 12-31-00
150-311-0210 Property Subject to Assessment as Omitted Property (1) Omitted property includes any real or personal property, or part thereof, that has been omitted from the certified assessment and tax roll for any reason. Omitted property may include, but is not limited to, a separate freestanding structure or improvement, an addition that increases the square footage of a structure or improvement, a remodel which increases a structure's real market value, or real or personal property machinery and equipment. (2) Property may be added to the roll under ORS 311.216 if: (a) Omitted due to the assessor's lack of knowledge of its existence, (b) Improvements are added to or made a part of a property after that property has been physically appraised, and are later discovered by the assessor, (c) Improvements have been included in error on another account, (d) Omitted from a return filed pursuant to ORS 308.290, including understatement of costs for new property or improvements to property, or (e) Omitted for any other reason. (3) Improvements which are in existence and are an integral part of property which is physically appraised may not later be revalued and added as omitted property under ORS 311.216. Undervaluation of a property due to the assessor’s failure to consider a portion of the property is not omitted property correctable under 311.216. (4) When omitted property is discovered and its contribution to an account’s value is added under ORS 311.216, the value of the previously existing portion of the account cannot be adjusted. Example 1: Two years after a reappraisal, a homesite is developed, and a new single family residence is constructed. The new construction and the site development are discovered on the next physical appraisal. The assessor adds the value of the single family residence and the site development as omitted property under ORS 311.216. Example 2: “A” owns a parcel of land with a cabin on it. “A” divides the parcel and sells part to “B”, but retains the part with the cabin. The assessor incorrectly places the value of the cabin on “B’s” account. When the error is discovered, “B’s” value can be corrected under ORS 311.205, and “A’s” account must be corrected under ORS 311.216 as omitted property. Example 3: During a physical appraisal the assessor adds no value contribution for a reinforced concrete floor, and a manger with steel stanchions in a loft barn. The assessor later realizes that the loft barn is undervalued. The reinforced concrete floor and manger with steel stanchions may not be added as omitted property under ORS 311. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.216 History: Renumbered from 150-311.216, REV 28-2016, f. 8-12-16, cert. ef. 9-1-16 REV 4-2011, f. 12-30-11, cert. ef. 1-1-12 REV 8-1998, f. 11-13-98, cert. ef. 12-31-98, Renumbered from 150-311.207 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 RD 6-1986, f. & cert. ef. 12-31-86
150-311-0220 Date Roll Corrected For purposes of ORS 311.223(4) and 311.229 the "roll is corrected" on the date the assessor sends the notice to the taxpayer's last known address by first class mail as required in 311.223(2). Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.223 History: Renumbered from 150-311.223(4), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16 REV 9-2013, f. 12-26-13, cert. ef. 1-1-14 REV 3-2001, f. 7-31-01, cert. ef. 8-1-01
150-311-0230 Definitions (1) “Distributed in the same manner as other ad valorem property taxes imposed on the property” means to be deposited into the unsegregated tax collections account under ORS 311.385 for the year of billing. The amount of additional ad valorem taxes or penalties attributable to each district must be determined based on the percentage that the total ad valorem property billing tax rate of the district bears to the total billing tax rates for the code area in the year in which the additional taxes are billed. Any non ad valorem taxes, including penalties, must be attributed to the district for which the tax was imposed. In preparing the percentage distribution schedule under 311.390 the tax collector must include any additional taxes resulting from adding omitted property in the calculation. (2) “Prior to completion of the next general property tax roll” for the purposes of accepting prepayments pursuant to ORS 311.370 means prior to the date on which the roll is next delivered by the assessor to the tax collector as provided in 311.115. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.229 History: Renumbered from 150-311.229, REV 28-2016, f. 8-12-16, cert. ef. 9-1-16 REV 2-2002, f. 6-26-02, cert. ef. 6-30-02 REV 11-2000, f. 12-29-00, cert. ef. 12-31-00 Repealed by REV 8-2000, f. f. & cert. ef. 8-3-00 12-31-77; RD 9-1983, f. 12-20-83, cert. ef. 12-31-83; REV 8-1998, f. 11-13-98, cert. ef. 12-31-98, Renumbered from 150-311.213;
150-311-0240 Procedure to Correct MAV When Square Footage Error Exists (1) To correct the maximum assessed value (MAV) of a property for an error in square footage, the assessor must receive a petition from either the current owner of the property or other person obligated to pay taxes imposed on the property. The petition must be filed with the county assessor on or before December 31 of the current tax year on a form prescribed by the department. (2) The correction to MAV by the assessor for the earliest tax year in the petition must be in proportion to the correction to RMV due to the error in square footage for that tax year. (3) To correct the MAV for subsequent tax years, multiply the prior year’s corrected assessed value (AV) by 1.03 and compare to the prior year’s corrected MAV. The greater of the two will be the corrected MAV for the account. (4) Notwithstanding that a property's MAV has been corrected due to a square footage error, the corrected MAV remains subject to adjustments required by ORS 308.146 to 308.166. (5) Roll corrections pursuant to ORS 311.234 are to be made using the procedures in 311.205. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 311.234 History: REV 43-2024, amend filed 06/25/2024, effective 07/01/2024 REV 32-2018, amend filed 12/31/2018, effective 01/01/2019 Renumbered from 150-311.234, REV 28-2016, f. 8-12-16, cert. ef. 9-1-16 REV 4-2015, f. 12-23-15, cert. ef. 1-1-16 REV 2-2002, f. 6-26-02, cert. ef. 6-30-02