reglab/housing_qa huggingface dataset:
OR Rev Stat § 307.864 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.864 - Partial property tax exemption.

(1) For the first tax year in which, as of the assessment date, a vertical housing development project is occupied or ready for occupancy following certification under ORS 307.857, and for the next nine consecutive tax years: (a) The property of the vertical housing development project, other than the land of the project, shall be partially exempt from ad valorem property taxes imposed by local taxing districts, other than the districts that elected not to participate in the vertical housing development zone pursuant to ORS 307.844 (4), as identified in the certification issued under ORS 307.857 (8), in a percentage equal to the lesser of: (A) 20 percent multiplied by the exemption multiplier for property dedicated to residential uses or low income residential housing, as computed under ORS 307.857 (4)(b) or (c), respectively; or (B) 80 percent. (b) The land of the vertical housing development project shall be partially exempt from ad valorem property taxes imposed by local taxing districts, other than the districts that elected not to participate in the vertical housing development zone pursuant to ORS 307.844 (4), in the same percentage determined under paragraph (a) of this subsection, for property in the project dedicated to low income residential housing, as identified in the certification issued under ORS 307.857 (8). (2) In order for the property of a vertical housing development project to receive the partial property tax exemption described in subsection (1) of this section, the vertical housing development project property owner, project applicant or other person responsible for the payment of property taxes on the project must notify the city or county that the project is occupied or ready for occupancy, and the city or county must notify the assessor of the county in which the project is located, in the manner set forth in ORS 307.512, that the project is occupied or ready for occupancy and has been certified under ORS 307.857. [Formerly 285C.471; 2013 c.193 §§11,18; 2017 c.326 §8; 2021 c.476 §5]
OR Rev Stat § 307.866 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.866 - Decertification of project; disqualification from exemption; additional taxes.

(1)(a) During the period in which property of a vertical housing development project would otherwise be partially exempt under ORS 307.864 (1)(a), if all or a portion of the project has been decertified under ORS 307.861, the property is disqualified from partial exemption to the extent of the decrease in the exemption multiplier identified under ORS 307.861 (3)(a)(B) or (C) for property in the project dedicated to residential uses or low income residential housing, respectively, as set forth in the notice of decertification. (b) During the period in which the land of a vertical housing development project would otherwise be partially exempt under ORS 307.864 (1)(b), if all or a portion of the project has been decertified under ORS 307.861, the land is disqualified from partial exemption to the same extent as property in the project dedicated to low income residential housing is disqualified, as determined under paragraph (a) of this subsection. (2) Notwithstanding ORS 307.864, there shall be added to the general property tax roll for the tax year next following decertification described in subsection (1) of this section, to be collected and distributed in the same manner as other real property tax, an amount equal to the difference between the taxes assessed against the property and land granted partial exemption under ORS 307.864 and the taxes that would have been assessed against the property and land but for the partial exemption for each of the years, not to exceed the last 10 years, during which the property and land were partially exempt from taxation under ORS 307.864. (3) Notwithstanding ORS 307.864, if, after a period of partial exemption under ORS 307.864 has terminated, the city or county that designated the zone in which the project is located discovers that the property or land of a vertical housing development project was granted partial exemption to which the project was not entitled, additional taxes may be collected as provided in subsection (2) of this section, except that the number of years for which the additional taxes may be collected shall be reduced by one year for each year that has elapsed since the year the property or land was last granted partial exemption, beginning with the earliest year for which additional taxes are due. (4) The assessment and tax rolls shall show potential additional tax liability for all property and land granted partial exemption under ORS 307.864. (5) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [2013 c.193 §20; 2017 c.326 §9; 2021 c.476 §6]
OR Rev Stat § 307.870 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.870 - Definitions for ORS 307.870 to 307.890.

As used in ORS 307.870 to 307.890: (1) "Affiliate" means a person that directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person. (2) "Control," for purposes of the definition of "affiliate" under this section, means direct or indirect possession of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting securities, by contract or otherwise. (3) "Heavy equipment rental tax" means the tax imposed under ORS 307.872. (4) "Mobile" means that qualified heavy equipment: (a) Is intended to be moved among worksites as needed; and (b) Is not intended to be permanently affixed to real property when put to its intended use. (5) "Own," for purposes of the definition of "affiliate" under this section, means to have ownership of an equity interest, or the equivalent, of 10 percent or more in a person. (6) "Qualified heavy equipment" means any construction, mining, earthmoving or industrial equipment, together with attachments and other equipment and tools, including, but not limited to, towable trailers and fixed load vehicles, that is: (a) Mobile; (b) Owned by a qualified heavy equipment provider; and (c) Held primarily for rental. (7)(a) "Qualified heavy equipment provider" means a person that is primarily engaged in the business of renting qualified heavy equipment without an operator. (b) "Qualified heavy equipment provider" does not mean a person primarily engaged in the business of renting qualified heavy equipment to one or more of the person’s affiliates. (8) "Rent," "rental" and "renting" mean entering into an agreement for the use of property in exchange for consideration for a term of less than 365 consecutive days, an open-ended term or an undefined term. (9) "Rental location" means a qualified heavy equipment provider’s store or other business location in this state from which qualified heavy equipment is rented. (10) "Rental price" means the rental charge for qualified heavy equipment, net of any invoice credits provided to the renter. "Rental price" does not include delivery and pickup fees, damage waivers or environmental mitigation fees. [2018 c.64 §1] Note: 307.870 to 307.890 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 307.872 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.872 - Heavy equipment rental tax; exemption from property tax; no maximum term; rulemaking authority.

(1) A tax of two percent is imposed on the rental price received for any qualified heavy equipment. (2) The tax imposed under this section shall be collected by the qualified heavy equipment provider from the renter at the time that the rental of the qualified heavy equipment is made. (3) Qualified heavy equipment is exempt from any and all ad valorem property taxes if rental of the qualified heavy equipment is subject to taxation under this section. (4) Notwithstanding ORS 315.037, the exemption granted under subsection (3) of this section does not have a maximum term. (5) The Department of Revenue may adopt rules necessary for the administration and enforcement of the heavy equipment rental tax under ORS 307.870 to 307.890. [2018 c.64 §§2,10] Note: See note under 307.870.
OR Rev Stat § 307.875 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.875 - Heavy equipment provider registration; records and statements; rules.

(1) Every qualified heavy equipment provider shall register with the Department of Revenue in the form and manner prescribed by the department no later than December 15 immediately preceding the beginning of the next property tax year by certifying that the provider is engaged in the line of business described in ORS 307.870 (7). (2) Every qualified heavy equipment provider shall keep records, render statements and comply with rules adopted by the department with respect to the heavy equipment rental tax. The records and statements required by this section must be sufficient to show whether there is a tax liability under ORS 307.872. [2018 c.64 §3] Note: See note under 307.870.
OR Rev Stat § 307.878 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.878 - Collection of tax; quarterly returns; remittance of tax.

(1) Every qualified heavy equipment provider that rents out qualified heavy equipment is responsible for collecting the heavy equipment rental tax and shall file a return with the Department of Revenue, on or before the last day of the month following the end of each calendar quarter, reporting the amount of tax due during the quarter. The department shall prescribe the form and manner of the return required by this section, provided that the form shall require the qualified heavy equipment provider to report, for each county in the state, the aggregate rental prices and taxes collected for qualified heavy equipment rented out from each of its rental locations in the county during the applicable calendar quarter. The rules of the department shall require that returns be made under penalties for false swearing. (2) When a return is required under subsection (1) of this section, the qualified heavy equipment provider required to make the return shall remit the tax due to the department at the time fixed for filing the return. [2018 c.64 §4] Note: See note under 307.870.
OR Rev Stat § 307.880 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.880 - Refunds.

If the amount paid by a qualified heavy equipment provider to the Department of Revenue under ORS 307.878 exceeds the amount of tax payable, the department shall refund the amount of the excess. A refund may not be made to a qualified heavy equipment provider that fails to claim the refund within two years after the due date for filing the return to which the claim for refund relates. [2018 c.64 §5] Note: See note under 307.870.
OR Rev Stat § 307.885 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.885 - Applicability of other provisions of tax law.

(1) Unless the context requires otherwise, the provisions of ORS chapters 305, 314 and 316 governing the audit and examination of reports and returns, confidentiality of reports and returns, determination of deficiencies, assessments, claims for refunds, penalties, interest, jeopardy assessments, warrants, conferences and appeals to the Oregon Tax Court, and related procedures, apply to ORS 307.870 to 307.890 as if the heavy equipment rental tax were a tax imposed upon or measured by net income. The provisions apply to the taxpayer liable for the tax and to any qualified heavy equipment provider required to collect the tax. (2) Any amount collected and required to be remitted to the Department of Revenue is considered a tax upon the qualified heavy equipment provider required to collect the tax and the qualified heavy equipment provider is considered a taxpayer. [2018 c.64 §7] Note: See note under 307.870.
OR Rev Stat § 307.888 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.888 - Distribution of moneys received; certain information not confidential.

(1) All moneys received by the Department of Revenue pursuant to ORS 307.870 to 307.890, and any interest on the moneys, shall be paid to the State Treasurer to be held in a suspense account established under ORS 293.445. (2)(a) After the payment of refunds: (A) Moneys necessary to reimburse the department for the actual costs incurred by the department in administering the heavy equipment rental tax, not to exceed five percent of heavy equipment rental tax collections, are continuously appropriated to the department; and (B) An amount equal to two percent of the gross moneys received shall be transferred pro rata to counties that do not receive a transfer of moneys under paragraph (b) of this subsection. (b) After deduction for the amounts described in paragraph (a) of this subsection, the balance of the moneys received shall be transferred to the treasurer of each county according to the share of the moneys that are attributable to qualified heavy equipment rented out from rental locations in the county. (3) Each county treasurer shall: (a) Deposit the moneys received from the department under subsection (2) of this section in the unsegregated tax collections account described in ORS 311.385; and (b) Distribute the moneys in accordance with ORS 311.390. (4) Provisions of law relating to the confidentiality of public records do not apply to the extent that remittances made by the department pursuant to this section disclose information derived from heavy equipment rental tax returns. [2018 c.64 §8] Note: See note under 307.870.
OR Rev Stat § 307.990 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.990 - Penalties.

If any person willfully delivers any statement containing a false statement of a material fact to the officer charged with assessment of property for tax purposes in the county of the person, whether it be an owner, shipper, the agent of the person, or a storehouse or warehouse operator of the agent of the person, the person commits a Class B misdemeanor. [1959 c.659 §5; 2011 c.83 §8; 2011 c.597 §180]
OR Rev Stat § 308.005 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.005 - "Assessor" includes deputy.

As used in the revenue and tax laws of this state, "assessor" includes the deputy of the assessor. [Amended by 1979 c.689 §25; 1981 c.804 §28; 1995 c.79 §123]
OR Rev Stat § 308.007 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.007 - Definitions.

(1) As used in the statute laws of this state, unless the context or a specially applicable definition requires otherwise, for purposes of property taxation: (a) "Assessment date" means the day of the assessment year on which property is to be assessed under ORS 308.210 or 308.250. (b) "Assessment year" means calendar year. (c) "Tax year" or "fiscal year" means a period of 12 months beginning on July 1. (d) "Year" means the assessment year. (2) For purposes of property taxation, unless the context requires otherwise, the assessment year beginning January 1 corresponds to the tax year beginning July 1 of the same calendar year. [1977 c.461 §1; 1991 c.459 §82; 1997 c.541 §146; 1999 c.1078 §66; 2005 c.94 §42] Note: The definition of "manufactured structure" provided in 307.021 applies to ORS chapter 308.
OR Rev Stat § 308.010 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.010 - Registered appraiser requirements; revocation; continuing education; rules.

(1) A registered appraiser is an individual who is currently registered by the Department of Revenue as having successfully passed an examination for Property Appraiser prepared, conducted and graded by the department. The examination must be approved by a standing five-member committee of the Oregon State Association of County Assessors selected by the association for that purpose. The department shall set education and experience requirements to sit for the examination. (2) The department may revoke the registration of an appraiser for fraud or deceit in securing registration or appraising or for incompetence. (3)(a) Each person who is registered as an appraiser under this section, under rules adopted by the department, shall participate in a continuing education program that increases technical competency. The education programs shall include any of the following: (A) Basic mass appraisal and advanced mass appraisal. (B) Residential, rural, special assessment, commercial or light-industrial appraisal. (C) Property tax exemptions. (D) Personal property appraisal. (E) Ratio analysis. (F) Computer applications. (b) The department shall determine the hourly value to be assigned to each education program and shall by rule fix the number of hours that each person must have completed prior to the date indicated under paragraph (c) of this subsection. (c) Each person registered as an appraiser under this section shall submit evidence satisfactory to the department that the person has completed continuing education requirements in accordance with rules adopted by the department under this subsection. The evidence must be submitted on or before December 31 of the year in which the continuing education requirements were completed. (d) If the person does not submit the evidence required under paragraph (c) of this subsection, the department shall revoke the registration. (e) The department may adopt conditions under which continuing education requirements may be waived. However, continuing education requirements may not be waived by the department for more than three consecutive years except for military service, retirement, disability or absence from the state or for other instances of individual hardship as determined by the department. [1955 c.575 §3; 1961 c.604 §1; 1971 c.695 §7; 1973 c.236 §1; 1981 c.126 §5; 1989 c.796 §25; 1991 c.5 §21; 2003 c.46 §13; 2005 c.94 §43; 2017 c.44 §1]
OR Rev Stat § 308.015 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.015 - Alternate qualifications for registered appraisers.

(1) Any person who lacks the education and experience requirements for becoming a registered appraiser may become a registered appraiser if the person: (a) Fulfills the requirements of a training course set by the Department of Revenue, which training course shall not exceed two years in duration; and (b) After completion of the course, receives a passing grade on the written examination for Property Appraiser. (2) Any person engaged in the training course referred to in subsection (1)(a) of this section shall be designated as an appraiser trainee. No person may be employed by any county or the department in the position of appraiser trainee for more than two years. [1973 c.236 §3; 1975 c.780 §3; 1991 c.5 §22; 2017 c.44 §2]
OR Rev Stat § 308.025 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.025

[1977 c.884 §29; 1977 c.892 §54; 1981 c.720 §14; 1983 c.826 §20; 1991 c.459 §84; 1995 c.79 §124; 1999 c.314 §44; renumbered 308A.733 in 1999]
OR Rev Stat § 308.050 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.050 - Assessor’s annual report on property appraisal program.

To aid the county court or board of county commissioners and the Department of Revenue in ascertaining whether a county assessor is maintaining a county’s appraisal program, the county assessor must present, with the annual ratio study required by ORS 309.200, a written report as to the current status of the overall program of property appraisals in the county, specifying what property was reappraised in the past year and what is to be reappraised in the current year. [1967 c.316 §2 (2); 1981 c.804 §30; 1989 c.796 §16; 1991 c.459 §86]
OR Rev Stat § 308.055 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.055 - Special assessor appointed if assessor fails to act.

If the assessor fails to commence or continuously and vigorously prosecute the making of the assessment in the manner provided by law, the county court or board of county commissioners may summarily appoint a special assessor. The special assessor shall qualify in the same manner as the assessor. The special assessor shall have all the duties, rights, privileges and emoluments of the assessor in making the assessment for the current year. The acts of the special assessor shall have the same effect as if they had been done by the assessor. [Amended by 1981 c.804 §31]
OR Rev Stat § 308.057 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.057 - Continuing education of county assessors required; effect of failure to comply; appointment of special assessor.

(1) A county assessor must participate in the continuing education described under ORS 308.010 and in addition participate in continuing education that includes management and assessment procedures. Proof of completion must be filed with the Department of Revenue on or before December 31 of the year in which the continuing education requirements were completed. (2) If the county assessor does not complete the continuing education as required under rules adopted by the department and submit evidence satisfactory to the department, the department may recommend to the county governing body that the county governing body appoint a special assessor as provided under ORS 308.055. [1989 c.796 §27; 2003 c.46 §14]
OR Rev Stat § 308.059 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.059 - Qualifications of managerial employees of assessor.

Any person who is employed in the office of the county assessor in a management position must meet the qualifications as described by rule of the Department of Revenue. [1989 c.796 §28]
OR Rev Stat § 308.065 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.065 - Administering of oaths by assessors and deputies.

The county assessor and deputies may administer any oath authorized by law to be taken or made relating to the assessment and taxation of property, to the same extent as any other officers are authorized to administer oaths. [Amended by 1981 c.804 §32]