justicedao/ipfs_state_laws huggingface dataset:
150-308-0340 Printout or Microfiche Required When Assessment and Tax Rolls do not Constitute a Written Record All information specified in the laws and administrative rules relating to the assessment roll, the tax roll and the June 30 Tax Collector’s Report must be on the printouts or microfiche. The information required on these printouts or microfiche is specified below. (1) The tax roll must reflect the assessments as of September 25 and show all corrections, changes, and additions made to the data in the computer occurring between September 25 and the date the roll is delivered to the tax collector. In addition to the information specified under ORS 308.215 for the assessment roll, printouts or microfiche must contain the following information. (a) Tax year; (b) County; (c) Mailing address for the tax statement; (d) Building class; (e) Manufactured structure “X” plate number or HUD identification number; (f) All current year taxes extended; (g) All delinquent taxes as specified in ORS 311.125. (2) The June 30 Tax Collector’s Report must be prepared by July 15 and include all changes, corrections, and additions made to the roll since the preceding June 30 Tax Collector’s Report. The report must include all unpaid accounts. This includes all changes from the roll and all effects on tax monies on each account. (3) The printouts referred to in ORS 308.219 are specifically the assessment roll, tax roll, and the June 30 Tax Collector’s Report. Any other listings used are supplemental documents and not part of the required rolls, microfiche or report printouts. [PUBLICATIONS: Publications referenced are available from the agency.] Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.219 History: Renumbered from 150-308.219, REV 57-2016, f. 8-13-16, cert. ef. 9-1-16 REV 6-2003, f. & cert. ef. 12-31-03 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 RD 10-1985, f. 12-26-85, cert. ef. 12-31-85
150-308-0350 Filing Requirements for Certain Delayed Annexations by Cities (1) This rule applies to delayed annexations by cities allowed under ORS 222.750. In these annexations, all nonresidential zoned property and all residentially zoned property in nonresidential use become annexed immediately, while all properties zoned for and in residential use are annexed on a delayed basis, with the length of the delay specified by the ordinance or resolution. Properties subject to delay are annexed immediately upon transfer of ownership. (2) For purposes of ad valorem taxation, the requirements for notification can be found in ORS 308.225, and the procedure is as follows: (a) During initial submission of a code boundary change request for annexation of unincorporated territory subject to delayed annexation under ORS 222.750, the map and legal description must at a minimum describe the initially annexed properties. If describing the entire exterior boundary of the annexation in the initial submission, any areas subject to delayed annexation must be clearly excepted by separately describing the areas and noting them on the filed map. (b) A code boundary change request must be submitted for any property subject to delayed annexation that becomes part of the city before the end of its delay period due to transfer of ownership. (c) If not described in a previous submission, a code boundary change request must be submitted for any remaining properties at the conclusion of their delay. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.225 History: Renumbered from 150-308.225, REV 57-2016, f. 8-13-16, cert. ef. 9-1-16 REV 11-2010, f. 7-23-10, cert. ef. 7-31-10
150-308-0355 Filing Requirements for Boundary Changes (1) A legal description and an accurate map are filed in “final approved form” when the Department of Revenue can approve them with no amendments or corrections needed. (2) The legal description submitted to the department must comply with the requirements set out in ORS 308.225(2)(b) and the following: (a) The point-of-beginning of the legal description must be clear. The point-of-beginning is best described by bearing and distance from a section corner, a donation land claim (DLC) corner, or another well-monumented corner. (b) Bearings and distances must be given for each course around the boundary description unless the description uses the alternatives in ORS 308.225(2)(b)(A)(i) through (vi) or those in ORS 308.225(2)(b)(B). (c) If a deed reference is used as a point-of-call, a copy of the deed must also be submitted. The description must be consistent with or derived from the most recently recorded deed(s) for the affected property. (d) Tax lot numbers cannot be used for the legal description. (e) If the area is large, township, range and section numbers, and quarter-quarter sections may be used in the legal description. (f) If a point-of-call is to a highway or county road, the description must state to which edge or to the centerline. (g) If a point-of-call is to a river or stream, the description must state whether it is on the mean high water, mean low water, thread, ordinary high water, or ordinary low water line. The bearing requirement can be dismissed along rivers and streams. (h) If the boundary change involves a whole county, then the description can refer to its statutory description. Example: “All of Wallowa County as described in ORS 201.320.” (3) The map required by ORS 308.225(2) must comply with the following: (a) The base map(s) used must either be provided by the Department of Revenue, the county assessor, or downloaded from the ORMAP website (www.ormap.net). (b) The map submitted by the taxing district must contain sufficient information to allow confirmation that the map is a true and correct representation of the legal description. (c) If a deed reference is used as a point-of-call in the legal description, the deed number must be included on the map. (4) A person, governing body, officer, administrative agency, or court that files a legal description and map for approval by the Department of Revenue must submit with them a copy of the ordinance, order, or resolution approving the boundary change, or other documentation, that shows the effective date of the boundary change. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.225 History: REV 32-2018, adopt filed 12/31/2018, effective 01/01/2019
150-308-0360 Appraisals of Real Property by Registered Appraisers Only appraisers registered under ORS 308.010 shall appraise real property. If nonregistered appraisal assistants are utilized for gathering inventory data, it shall be only for gathering or recording factual inventory data or property characteristics. Any value estimates, or appraisal judgment decisions shall be made only by registered appraisers. Value estimates include lump sum dollar adjustments or percentage adjustments, depreciated replacement costs (DRC), land or site valuation. Judgment decisions include determination of quality class, quality adjustment, depreciation from all causes; or overimprovement or underimprovement and estimated market rent. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.231 History: Renumbered from 150-308.231, REV 57-2016, f. 8-13-16, cert. ef. 9-1-16 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91 RD 6-1986, f. & cert. ef. 12-31-86
150-308-0370 Determining Taxable Value for Assessment Charges on Property Exempt from Taxation If a property that is exempt from ad valorem taxation is subject to assessment charges, the assessor shall determine the maximum amount of assessment charges by using the real market value of the property. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.232 History: Renumbered from 150-308.232, REV 57-2016, f. 8-13-16, cert. ef. 9-1-16 RD 8-1991, f. 12-30-91, cert. ef. 12-31-91
150-308-0390 Agricultural Land Devoted to Agricultural Purposes; Valuation for Ad Valorem Tax Purposes (1) Agricultural land devoted to agricultural purposes as defined in OAR 150-307-0420 is real property and shall, insofar as possible, be valued by the methods provided in 150-308-0240. When practical, the value of comparable bare land shall be utilized as primary evidence. (2) In the absence of comparable bare land sales, or when a partial appraisal is not feasible, the appraiser shall estimate the market value of the land and the deciduous trees, shrubs, plants and crops as a unit. The taxable value of the agricultural land devoted to agricultural purposes shall then be determined by deducting the market value of the deciduous trees, shrubs, plants and crops thereon from the total appraised market value. The market value of the deciduous trees, shrubs, plants and crops shall be determined by a method which considers: (a) The cost of seed, shrub, nursery tree, or cutting as culture dictates. (b) The cost of implanting the seed, shrub, nursery tree or cutting into the land as culture dictates. (c) The loss of income from the land during the period of establishing the tree, shrub and plant in condition to produce a crop. (d) The risk involved in establishing the tree, shrub and plant. (e) The quality and quantity of the trees, shrubs, plants and crops. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.235 History: Renumbered from 150-308.235, REV 57-2016, f. 8-13-16, cert. ef. 9-1-16 9-71 3-70 1-66 11-59 1-58
150-308-0400 Stipulation Procedures (1) The phrase “the convening of the board” in ORS 308.242(3)(b) means the first meeting of the year during which the Property Value Appeals Board (PVAB) officially opens the session under ORS 309.026. (2) The assessor may change the roll after December 31 and without an order of the board when: (a) A petition is filed with PVAB under ORS 309.100; (b) The assessor and the petitioner sign a stipulation that specifies a reduction in value prior to the date the board convenes as required by ORS 309.110(2); and (c) The stipulation is delivered to the clerk of the board prior to the time the board convenes. Statutory/Other Authority: ORS 305.100 & 305.102 Statutes/Other Implemented: ORS 308.242 & 309.110 History: REV 16-2024, minor correction filed 06/25/2024, effective 06/25/2024 Renumbered from 150-308.242(3), REV 57-2016, f. 8-13-16, cert. ef. 9-1-16 REV 7-2005, f. 12-30-05, cert. ef. 1-1-06
150-308-0410 Cancellation of Personal Property Assessments (1) The assessor must cancel the personal property assessment for any taxpayer whose taxable personal property in the county has a total assessed value (AV) below the threshold value computed annually under ORS 308.250(5)(a). (2) The department will notify the assessor of the threshold value no later than March 1 of the tax year for which the threshold value applies. (3) After the first year of cancellation, the taxpayer must complete and file Form 150-553-004, Confidential Personal Property Return, annually with the assessor by the personal property return due date under ORS 308.290. The taxpayer must check the box that indicates the assessor cancelled the AV the previous year and must include the following: (a) Taxpayer’s name, address, and phone number; (b) If applicable, the business name, address, and type of business; (c) Location of property, if different from (a) and (b) above; and (d) Assessor’s account number. (4) The department will provide to the assessor the Confidential Personal Property Return on which the taxpayer may make the claim in subsection (3). (5) If the taxpayer fails to file the form required in section (3) of this rule, the assessor will determine the AV of taxable personal property based on available information. Such information may be obtained from a phone call to the taxpayer or a review of taxpayer’s property or records. If the assessor finds that the total AV of the taxpayer’s property within the county is equal to or greater than the threshold value, the assessor must place the computed value on the next assessment and tax roll. (6) The assessor may review the taxpayer’s taxable personal property or business records to verify that the value of the taxable personal property is less than the threshold value. If the assessor finds that the value of the taxable personal property is equal to or greater than the threshold value, the assessor must add the value of all taxable personal property to the assessment and tax roll. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.250 & 308.290 History: REV 2-2022, minor correction filed 04/29/2022, effective 04/29/2022 Renumbered from 150-308.250, REV 57-2016, f. 8-13-16, cert. ef. 9-1-16 REV 6-2003, f. & cert. ef. 12-31-03 RD 9-1997, f. & cert. ef. 12-31-97 RD 6-1993, f. 12-30-93, cert. ef. 12-31-93
150-308-0420 Exemption of Watercraft Undergoing Repairs (1) Watercraft owned or operated by centrally assessed water transportation companies and undergoing “major” repairs as defined in ORS 308.256(4), shall be deemed exempt from taxation if such repairs are in progress as of January 1, of the assessment year, but only upon receipt by the Department of Revenue of documentation included in the annual filing stating the nature, extent, and location of such repairs. (2) All other assessable Watercraft undergoing “major” repairs as defined in ORS 308.256(4), shall be deemed exempt from taxation if such repairs are in progress as of January 1, of the assessment year. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.256 History: Renumbered from 150-308.256(4), REV 57-2016, f. 8-13-16, cert. ef. 9-1-16 RD 9-1997, f. & cert. ef. 12-31-97 RD 2-1992, f. 5-28-92, cert. ef. 6-1-92
150-308-0430 Valuation of New Construction New construction including additions, remodeling, and rehabilitation, not in the current reappraisal area, shall be valued using the same appraisal data used for the building classes in that area when last appraised. The resulting value for new construction shall then be adjusted from the base appraisal year in the same manner as similarly classed improvements in the area. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.275 History: Renumbered from 150-308.275(1), REV 56-2016, f. 8-13-16, cert. ef. 9-1-16 RD 8-1992, f. 12-29-92, cert. ef. 12-31-92 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89 3-70 1-66 11-59 1-54
150-308-0440 Confidentiality — Returns of Taxable Property Refer to OAR 150-192-0500 for clarification of what is confidential information and how to safeguard that material. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.290 History: Renumbered from 150-308.290, REV 56-2016, f. 8-13-16, cert. ef. 9-1-16 RD 8-1988, f. 12-19-88, cert. ef. 12-31-88 TC 7-1980, f. 11-28-80, cert. ef. 12-31-80
150-308-0450 Industrial Property Returns — Incomplete Returns and Late Filing Penalties (1) Industrial Property Returns are combined returns of real and personal property for state-appraised industrial property. The Industrial Property Return forms and instructions specify the information to be included in the return and submitted to the department. (2) A taxpayer must submit a substantially complete return by the due date of the return. A return is substantially complete if it contains sufficient information to allow the return to be processed by the department. A return is not substantially complete if: (a) It is submitted with blank or missing schedules unless the schedules are appropriately left blank and are labeled with an identifying notation such as "no", "none", or "not applicable"; or (b) It is submitted with attachments that do not include required information as specified on the schedule. (3) For the purposes of the late filing penalty imposed by ORS 308.295, a return that is not substantially complete will not be considered "filed". (4) If a taxpayer submits a return that is not substantially complete, the department will send the return back to the taxpayer with a request that the return be filed with the required information. The taxpayer will be subject to a late filing penalty under ORS 308.295 if a substantially complete Industrial Property Return is not filed by the due date. Statutory/Other Authority: ORS 305.100 & 308.290 Statutes/Other Implemented: ORS 308.290 History: Renumbered from 150-308.290-(B), REV 56-2016, f. 8-13-16, cert. ef. 9-1-16 REV 4-2015, f. 12-23-15, cert. ef. 1-1-16 Renumbered from 150-308.290(4)(b), REV 4-2011, f. 12-30-11, cert. ef. 1-1-12 REV 10-2002, f. & cert. ef. 12-31-02 REV 2-2002, f. 6-26-02, cert. ef 6-30-02 REV 4-1998, f. & cert. ef. 6-30-98
150-308-0470 County Contractors Having Access to Confidential Records Each county must include in all vendor contracts, where a firm’s officers or employees may have access to confidential tax information, a clause prohibiting disclosure of information by any officer or employee of the vendor. The recommended clause follows: The disclosure of confidential information obtained from the administration of tax laws is unlawful. All reports, displays or discussions of confidential information must be clearly labeled and protected by all officers or employees of the firms. Specific reference is made to ORS 308.290 and 308.413. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.290 History: REV 72-2017, amend filed 12/22/2017, effective 01/01/2018 Renumbered from 150-308.290(7)-(A), REV 56-2016, f. 8-13-16, cert. ef. 9-1-16 RD 6-1994, f. 12-15-94, cert. ef. 12-31-94, Renumbered from 150-308.290(7) RD 8-1992, f. 12-29-92, cert. ef. 12-31-92, Renumbered from 150-308.290(5)
150-308-0480 Confidentiality of Property Tax Information for Centrally Assessed Companies; Exchange Under Reciprocal Agreements (1) The following information must be held confidential by the department: (a) Returns filed under ORS 308.290, 308.525, and 308.810; (b) Appraisals containing information from returns filed under ORS 308.290, 308.525, and 308.810; (c) Any data or information obtained during an inspection of the subject property or audit of a company subject to the filing requirements of ORS 308.290, 308.525, and 308.810; (d) Trade secrets as defined in ORS 192.501(2). (2) The following information will not be held confidential by the department: (a) Information contained in the central assessment roll as defined in ORS 308.560; (b) Appraisal conclusions developed or derived by the department for a company subject to the filing requirements of ORS 308.290, 308.525, and 308.810, including: (A) Interstate allocation percentages; (B) Capitalization rates; (C) Value indicators; (D) System values. (3) For the purposes of exchange under reciprocal agreements authorized in ORS 308.290(7), subject to the limitations of section (4) of this rule, “property tax information” includes: (a) Information contained in annual returns filed under ORS 308.290, 308.525, and 308.810; (b) Appraisals conducted under ORS 308.290, 308.505 to 308.660, 308.705 to 308.730, and 308.805 to 308.820; (c) Any information developed by the department in conjunction with such appraisals including, but not limited to, capitalization rates, market and sales studies, and cost and depreciation schedules; (d) Any data or information obtained during an inspection of the subject property or audit of a company subject to the filing requirements of ORS 308.290, 308.525, and 308.810; (e) Any other information regarding unitary valuation, allocation, or taxation. (4) For the purposes of exchange under reciprocal agreements “property tax information” does not include: (a) Trade secrets as defined in ORS 192.501(2); (b) Information or data restricted by order of a court of competent jurisdiction. (5) Any reciprocal agreement with the federal government or the several states entered into for the purposes of exchange of property tax information must require the reciprocating party to apply the confidentiality standards, limitations, and definitions contained in ORS 192.501, 308.290, 308.413, and this rule to any exchanged Oregon property tax information. (6) Confidential information must not be exchanged under a reciprocal agreement with another state unless the reciprocal agreement meets the standards specified in section (4) of this rule. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.290 History: Renumbered from 150-308.290(7)-(B), REV 56-2016, f. 8-13-16, cert. ef. 9-1-16 REV 10-2002, f. & cert. ef. 12-31-02 RD 6-1994, f. 12-15-94, cert. ef. 12-30-94
150-308-0490 Appraisal and Valuation of Industrial Plants (1) The preliminary survey is defined as gathering of data necessary to determine the methods and approaches to be used in the appraisal to value the plant. Data pertaining to the plant may be obtained from files in the Department of Revenue, from the county assessor’s office, from the company itself or from other sources. Information to be obtained may include but is not limited to: (a) Type of industry; (b) Chronological age of the plant; (c) Dates of major modernizations; (d) Production rates relative to plant capacity; (e) Economic factors affecting the industry; (f) Records of sales of comparable plants; (2) Following the collection and analysis of data, a preliminary survey letter will be written to the taxpayer summarizing the information found in (2) above. The letter should describe the property with the following: (a) Company name; (b) Address; (c) Property description; (d) County; (e) Account number; (f) Code number. The letter will also indicate the approaches that will most likely be used in the appraisal of the property. If the appraiser has determined that the income approach is an appropriate appraisal technique to use, an “Initial Request for Financial Data” form will be included with the preliminary survey letter. (3) Following receipt of the preliminary survey letter the plant owner or owner’s representative shall meet with the appraiser. This meeting may take place in person, or may take place as a telephone conversation. The purpose of the meeting is to clarify any points in the preliminary survey letter or the “Initial Request for Financial Data” and to assist the taxpayer in making a decision concerning the election options. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.411 History: Renumbered from 150-308.411-(A), REV 56-2016, f. 8-13-16, cert. ef. 9-1-16 RD 9-1989, f. 12-18-89, cert. ef. 12-31-89
150-308-0500 Confidentiality of Industrial Plant Information Any information furnished to the department and made confidential under ORS 308.411 shall be available to each officer and employee of the office of the county assessor who has been authorized by the county assessor. All authorized personnel shall have signed certificates required under 308.413(3). The county assessor shall prepare a written list of the personnel authorized to receive the information. The list shall be mailed to the Director, Department of Revenue. The assessor shall review the list annually and shall correct it by additions and deletions as appropriate. Any changes shall be mailed to the Director, Department of Revenue. The safeguard procedures set forth in OAR 150-192-0500 apply to the information made confidential under ORS 308.411. Statutory/Other Authority: ORS 305.100 Statutes/Other Implemented: ORS 308.413 History: Renumbered from 150-308.413, REV 56-2016, f. 8-13-16, cert. ef. 9-1-16 RD 11-1990, f. 12-20-90, cert. ef. 12-31-90