reglab/housing_qa huggingface dataset:
OR Rev Stat § 308.535 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.535 - Extension of time for making reports or statements; proceeding in case of failure or refusal to furnish statement or information.

The Department of Revenue, for good cause, may allow a reasonable extension of time for filing any report or statement required in ORS 308.505 to 308.674. If a company fails to make any statement or furnish any information required by ORS 308.505 to 308.674, the department shall inform itself as best it may as to the matters necessary to be known in order to discharge its duties with respect to the property of the company. [Amended by 1997 c.154 §36]
OR Rev Stat § 308.540 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.540 - Department to prepare assessment roll; date as of which value assessed; when roll final.

For each year, the Department of Revenue shall prepare an assessment roll, in which shall be assessed, as of January 1 at 1:00 a.m. of the year, the assessed value of the property of persons and companies subject to taxation under ORS 308.505 to 308.674. The assessment roll shall not be final until reviewed as provided in ORS 308.590 and certified as provided in ORS 308.621. [Amended by 1991 c.459 §145; 1997 c.154 §37; 1997 c.541 §205; 2007 c.616 §12]
OR Rev Stat § 308.545 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.545 - Mode of valuing property.

For the purpose of arriving at the amount and character and assessed value of the property belonging to a company, the Department of Revenue personally may inspect the property, and may take into consideration the statements filed under ORS 308.505 to 308.674, the reports, statements or returns of the company filed in the office of any board, office or commission of this state, or any county thereof, the earning power of the company, the franchises and special franchises owned or used by the company, and such other evidence of any kind that is obtainable bearing thereon. However, no report, statement or return shall be conclusive upon the department in arriving at the amount and character and assessed value of the property belonging to the company. [Amended by 1991 c.459 §146; 1997 c.154 §38; 1997 c.541 §206]
OR Rev Stat § 308.550 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.550 - Valuing property of company operating both within and without state.

(1) When a company owns, leases, operates over or uses rail, wire, pipe or pole lines, operational routes or property within and without this state, if the department values the entire property within and without this state as a unit, it may ascertain the property subject to taxation in Oregon by the proportion which the number of miles of rail, wire, pipe or pole lines or operational routes in Oregon, controlled or used by the company, as owner, lessee, or otherwise, bears to the entire mileage of rail, wire, pipe or pole lines or operational routes controlled or used by the company, as owner, lessee, or otherwise. (2) If the value of any property having a situs in this state, of a company operating both within and without the state, cannot fairly be determined in the manner prescribed in subsection (1) of this section, the Department of Revenue may use any other reasonable method to determine the proper proportion of the entire property assessable for taxation in this state. (3) The assessed value of the property of a water transportation company apportioned or allocated to Oregon shall not reflect so much of the value of its watercraft as is fairly attributable to voyages made by such watercraft exclusively on the high seas or between inland water ports or termini and the high seas. Voyages made to Oregon ports for the sole purpose or purposes of picking up or discharging company personnel, making repairs, refitting, or taking on supplies shall not be used for allocation or apportionment purposes. [Amended by 1955 c.735 §2; 1991 c.459 §147; 1997 c.541 §207]
OR Rev Stat § 308.555 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.555 - Unit valuation of property.

The Department of Revenue, for the purpose of arriving at the assessed value of the property assessable by it, may value the entire property, both within and without the State of Oregon, as a unit. If it values the entire property as a unit, either within or without the State of Oregon, or both, the department shall make deductions of the property of the company situated outside the state, and not connected directly with the business thereof, as may be just, to the end that the fair proportion of the property of the company in this state may be ascertained. If the department values the entire property within the State of Oregon as a unit, it shall make deductions of the property of the company situated in Oregon, and assessed by the county assessors, to an amount that shall be just. For that purpose the county assessors shall, if the department so requests, certify to the department the assessed value of the property of the companies assessable by them, but such certification of assessed value is intended to be advisory only and is not conclusive upon the department. [Amended by 1981 c.804 §64; 1991 c.459 §148; 1997 c.541 §208]
OR Rev Stat § 308.558 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.558 - Taxation of aircraft; criteria; apportionment; exemption of aircraft of foreign-owned carriers.

(1) Aircraft shall be subject to assessment, taxation and exemption, as provided in this section. (2) Any aircraft used or held for use by an air transportation company that is operating pursuant to a certificate of convenience and necessity issued by an agency of the federal government shall be assessed and taxed under ORS 308.505 to 308.674. (3) Any aircraft used or held for use by an air transportation company to provide scheduled passenger service, whether or not the company is operating pursuant to a certificate of convenience and necessity issued by a federal agency, shall be assessed and taxed under ORS 308.505 to 308.674. (4) Any aircraft that is required to be registered under ORS 837.040 for all or any part of the calendar year is exempt from ad valorem property taxation for the tax year beginning in the calendar year. (5) Any aircraft that is used or held for use by a foreign-owned carrier is exempt from ad valorem property taxation. (6) Subject to allocation or apportionment for out-of-state service, all other aircraft not otherwise specifically exempt from taxation or licensed in lieu thereof, and not subject to assessment by the Department of Revenue under ORS 308.505 to 308.674, shall be assessed in the county from which they are customarily operated when not in service, or if there is no customary place from which operated, then in the county in which their owner or owners reside, or if neither situs applies, then in the county in which any one of the owners maintains a place of business. [1987 c.601 §4; 1993 c.18 §70; 1995 c.79 §131; 2005 c.135 §1]
OR Rev Stat § 308.560 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.560 - Assessment roll; description of property; effect of mistake.

(1) The assessment roll for the companies assessed under ORS 308.505 to 308.674 shall be prepared in a manner prescribed by the Department of Revenue. (2) The assessment roll prepared by the department under this section must include all of the following: (a) The name of each company assessed under ORS 308.505 to 308.674. (b) Under the name of each company, a general description of the property assessed in the name of the company. A general description under this paragraph is deemed to include all property of the company that is assessable under ORS 308.505 to 308.674. A general description under this paragraph may be in any form prescribed by the department and may refer to or incorporate by reference an order or memorandum made by the department that describes property of the company that is assessable under ORS 308.505 to 308.674. (c) Wherever possible, under the name of each company and under an appropriate heading, the aggregate track mileage, miles of wire, pipe or pole line, or the operational routes within the State of Oregon. (3) An assessment may not be invalidated because of a mistake related to the ownership, lease or usage of the property if the property is generally correctly described. [Amended by 1957 c.69 §1; 1957 c.711 §8; 1979 c.284 §136; 1997 c.154 §39; 2009 c.128 §7]
OR Rev Stat § 308.565 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.565 - Apportionment of assessment among counties.

(1) For the purpose of determining the amount of the assessment of any centrally assessed company that is to be apportioned to those counties in this state in which the rail lines of the company are located, the Department of Revenue shall multiply the values per mile, as ascertained pursuant to ORS 308.570, of main and branch lines by the number of miles of main and branch lines in each county, including miles of main tracks, spurs, yard tracks and sidetracks, as reported by the company or as otherwise determined by the department. (2) The department shall apportion values distributed over wire, pipe or pole lines or operational routes to those counties in which the lines or routes are located by multiplying the rate per mile in each case, determined pursuant to ORS 308.575, by the number of miles of the wire, pipe or pole lines or operational routes in each county. (3) If the property of any company assessable under ORS 308.505 to 308.674 is of such a character that its value cannot reasonably be apportioned on the basis of rail, wire, pipe, pole line or operational route mileage, the department may adopt any other method or basis of apportionment to each county in which the property is located that the department determines to be feasible and proper. (4) As determined by the department, values of electric power plants and water powers, connected with or used in the operation and business of any company, assessable under ORS 308.505 to 308.674, may be apportioned to each county in which power plants and water powers are located in a manner the department deems reasonable and fair. (5) Assessments of the mobile property of air transportation companies shall be allocated and apportioned only to those counties in which the air transportation companies make service landings. For aircraft less than 75,000 pounds gross taxi weight, the department shall allocate and apportion to the counties 60 percent of the value which would otherwise be allocated and apportioned. (6)(a) Assessments of water transportation companies shall be allocated and apportioned to those counties in which such companies use or maintain ports or termini, including off-shore anchorages. (b) For purposes of ORS 308.505 to 308.674, the taxing districts to which assessments are apportioned by the county assessor shall be deemed to extend to the center of any river channel or to the ocean bar. [Amended by 1957 c.711 §9; 1987 c.601 §2; 1997 c.154 §40; 2009 c.128 §8]
OR Rev Stat § 308.570 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.570 - Determining value per mile of main and branch lines of companies using rail lines.

(1) In the assessment of the property of any company conducting transportation or operating over rail lines, the Department of Revenue shall determine the value of each branch line of the company located within this state and the mileage of each branch line, including miles of main tracks, spurs, yard and sidetracks. (2) The department shall determine the values per mile of a branch line by dividing the value of the line by the mileage of the line. (3) The department shall deduct the total value of branch lines of the company from the total value of all centrally assessed property of the company. The department shall then determine the values per mile of the main line of the company by dividing the remainder by the number of miles of the main line, taking into consideration miles of main tracks, spurs, yard and sidetracks. Each mile of spurs, yard and sidetracks shall be valued at not to exceed 50 percent of the value per mile assigned to the main track of the branch or main line with which the spurs, yard and sidetracks are connected. (4) This section does not apply to small private railcar companies. [Amended by 1969 c.102 §2; 1991 c.459 §151; 1997 c.154 §41; 1999 c.223 §3; 2009 c.128 §9]
OR Rev Stat § 308.575 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.575 - Determining value per mile of property of companies using wire, pipe or pole lines or operational routes.

The Department of Revenue may apportion the assessed value of the property of any company owning or using wire, pipe or pole lines, or operating over operational routes, over the wire, pipe or pole lines in such manner and at such rate or rates per mile as the department determines to be reasonable and fair. [Amended by 1981 c.804 §65; 1991 c.459 §152; 1997 c.541 §209; 2009 c.128 §10]
OR Rev Stat § 308.580 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.580 - Department to review and correct tentative assessment roll; interested persons may appear.

(1) Beginning on June 15 of the assessment year, the Department of Revenue shall: (a) Publicly examine and review the tentative assessment roll made by the department; (b) Correct all errors in valuation, description, quantity and quality of property assessable by the department under ORS 308.505 to 308.674; and (c) Correct all errors in the apportionment to counties of the assessments made by the department under ORS 308.505 to 308.674. (2) Interested persons and companies may appear at the public examination and review required under subsection (1) of this section. [Amended by 1991 c.459 §152a; 2007 c.616 §1; 2011 c.204 §4]
OR Rev Stat § 308.582 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.582 - Notice of tentative assessment.

(1) The Department of Revenue shall mail a notice to each person or company assessed under ORS 308.505 to 308.674 that states the amount the department intends to place on the assessment roll as the assessment of the property of the person or company that is assessable under ORS 308.505 to 308.674. The department shall mail the notice of tentative assessment no later than May 25 of the assessment year. (2) The notice shall be mailed to the last-known address of the person or company. (3) A failure by the department to properly give the notice required by this section does not invalidate any assessment made by the department. (4) On and after the date that notice is mailed under this section and before the date of completion of the review of the roll, the department shall make the tentative assessment roll and the apportionment of the assessments to counties available for inspection by a person or company receiving notice under this section. [2007 c.616 §2; 2011 c.204 §5]
OR Rev Stat § 308.584 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.584 - Request for conference to modify tentative assessment; appeal.

(1) A person or company receiving a notice of tentative assessment under ORS 308.582 may make a request for a conference on the reduction in valuation or modification of the apportionment of a tentative assessment set forth in the notice. (2) The request shall be made to the Director of the Department of Revenue on or before June 15 of the assessment year. If the Department of Revenue failed to properly mail the notice described in ORS 308.582 to the person or company, a request for a conference may be made on or before June 25 of the assessment year, but may not be made thereafter. (3) The director shall hold a conference under this section as soon as is practicable following the date a request is made and shall issue an order modifying the valuation or apportionment of an assessment or affirming the tentative assessment on or before August 1 of the tax year. (4) A conference with the director is an administrative remedy that must be exhausted before an appeal of the valuation or apportionment of an assessment may be made to the Oregon Tax Court. The valuation or apportionment of an assessment under ORS 308.505 to 308.674 may not be appealed to the tax court if the person or company does not file a timely request for a conference under this section prior to seeking an appeal before the tax court. (5) Subject to subsection (4) of this section, an appeal to the tax court may be made under ORS 305.280. (6) A petition may not be filed with a county board of property tax appeals for a reduction in value of property assessed under ORS 308.505 to 308.674 or with respect to any other matter arising under ORS 308.505 to 308.674. [2007 c.616 §3]
OR Rev Stat § 308.585 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.585 - Delivery of tentative assessment roll to director.

The Department of Revenue shall prepare the tentative assessment roll of property subject to assessment under ORS 308.505 to 308.674 on or before June 15 of the assessment year. [Amended by 1969 c.520 §30; 1973 c.402 §9; 1991 c.459 §152b; 2007 c.616 §4]
OR Rev Stat § 308.590 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.590 - Review and correction of tentative assessment roll; apportionment to county.

(1) The Director of the Department of Revenue shall: (a) Review, examine and correct the tentative assessment roll prepared under ORS 308.585. (b) Increase or reduce the valuation of property assessed on the roll so that the valuation is the assessed value of the property. (c) Correct errors in apportionments of assessments on the roll. (d) Correct errors in the ratio of average maximum assessed value to average real market value calculated under ORS 308.153. (2) If it appears to the director that there is any real or personal property that, by law, the department is permitted to assess that has been assessed by the department more than one time, or incorrectly assessed as to description, quantity or quality, or assessed in the name of a person or company not the owner, lessee or occupant of the property, or assessed under or beyond the actual assessed value of the property, the director may make proper corrections to the roll. (3) If it appears to the director that there is real or personal property that has been assessed by the department but that is not assessable by the department, the director may make proper corrections to the roll. (4) If it appears to the director that any real or personal property that is assessable by the department has not been assessed upon the roll, the director shall assess the property at its assessed value. (5) Property assessed by the department within any county shall be apportioned by the department to the county. [Amended by 1959 c.519 §2; 1967 c.293 §10; 1969 c.520 §31; 1971 c.377 §1; 1973 c.402 §10; 1991 c.459 §153; 1997 c.541 §210; 2003 c.31 §1; 2003 c.46 §21; 2007 c.616 §5]
OR Rev Stat § 308.595 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.595 - Notice when valuation increased or omitted property placed on tentative assessment roll; exception.

The Director of the Department of Revenue, while reviewing and apportioning the tentative assessment roll, may not increase the valuation of any property on the roll without giving to the company or person in whose name the property is assessed at least six days’ written notice to appear and show cause, if any, why the valuation of the assessable property of the company or person, or some part thereof, to be specified in the notice, should not be increased. A notice is not necessary if the person or company appears voluntarily before the director and is notified by the director that the property of the person or company, or some specified part thereof is, in the opinion of the director, assessed below its assessed value. [Amended by 1955 c.735 §3; 1957 c.325 §2; 1967 c.78 §4; 1969 c.520 §32; 1977 c.870 §35; 1991 c.459 §154; 1993 c.270 §35; 1995 c.650 §91; 1997 c.541 §212; 1999 c.223 §5; 2007 c.616 §6]
OR Rev Stat § 308.600 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.600 - Director’s examination of rolls.

The Director of the Department of Revenue shall complete the examination, review, correction and apportionment of the assessment roll under ORS 308.590 by August 1 of the tax year. [Amended by 1969 c.520 §33; 1973 c.402 §11; 1999 c.223 §6; 2007 c.616 §13]
OR Rev Stat § 308.605 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.605 - Entry of corrections and changes; record of meetings.

(1) Corrections, additions to or changes in the assessment roll prepared under ORS 308.505 to 308.674 shall be entered in a separate part of the roll headed substantially, "as reviewed," and the entries in the separate part shall be the record of the action of the Department of Revenue. The department may prescribe some other method to record the corrections, additions to or changes in the roll. (2) The meetings, sittings and adjournment of the department, sitting for the purpose of review, shall be recorded in the department’s journal or may be recorded as otherwise prescribed by the department. [Amended by 1957 c.69 §2; 2007 c.616 §14]
OR Rev Stat § 308.610 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.610 - Oath of director upon completion of review.

Upon completion of the review of the roll as provided in ORS 308.590, the Director of the Department of Revenue shall take and subscribe to an oath similar to the oath required for assessors under ORS 308.320. The oath shall be filed with the Secretary of State. [Amended by 2005 c.94 §55; 2007 c.616 §15]
OR Rev Stat § 308.615 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.615 - Keeping roll as public record.

When the review of the assessment roll is complete, the Department of Revenue shall keep the roll as a public record. [Amended by 2009 c.128 §11]