reglab/housing_qa huggingface dataset:
OR Rev Stat § 309.020 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.020 - Board of property tax appeals; members; qualifications; term of office; quorum; replacement; participation in determinations.

(1) Except as provided by subsections (3) and (4) of this section: (a) The board of property tax appeals shall consist of those persons selected by the county clerk from the pool of board members appointed under ORS 309.067. The clerk shall complete the selection prior to the commencement of the board session as provided in ORS 309.026. The board shall consist of one member of the pool described in ORS 309.067 (1)(a) and two members of the pool described in ORS 309.067 (1)(b). (b) Additional boards of property tax appeals may be selected by the county clerk if necessary for the efficient conduct of business. Each additional board shall consist of one member of the pool described in ORS 309.067 (1)(a), or under subsection (5) of this section, and two members of the pool described in ORS 309.067 (1)(b). (2) The term of each member of a county board of property tax appeals shall begin on the date of appointment and shall end on the June 30 next following appointment or when the member resigns or is replaced under subsection (4) of this section, whichever occurs first. (3) The chairperson of the board shall be the member of the county governing body, if present. If the governing body member is replaced as provided under subsection (4) of this section, the governing body member’s replacement shall be the chairperson unless the board votes unanimously to elect one of the other nonoffice-holding members present as chairperson of the board. A quorum shall be a minimum of two members. (4) In the event of the inability or unwillingness of any member to serve, such indisposition continuing for more than seven consecutive days, the member shall be replaced in the manner of an original appointment. (5) In any county: (a) The county governing body may appoint one nonoffice-holding county resident to serve on a board instead of appointing a member of the county governing body. (b) Any nonoffice-holding county resident appointed to the pool may serve on any board as needed for the efficient conduct of business. (6) A particular member of a board shall not participate in the determination of a petition after the hearing if the board member did not hear and consider, as a member of the board, the evidence presented at the hearing. [Amended by 1953 c.714 §3; 1955 c.709 §1; 1957 c.326 §1; 1967 c.142 §1; 1971 c.363 §1; 1973 c.61 §3; 1973 c.372 §1; 1979 c.725 §1; 1985 c.318 §2; 1989 c.330 §2; 1991 c.459 §186; 1995 c.226 §6; 1997 c.541 §224]
OR Rev Stat § 309.022 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.022 - Training; expenses; rules.

(1) Each person appointed as a member of a pool under ORS 309.067 shall complete training approved by the Department of Revenue for the term of appointment. The department by rule may prescribe alternative methods of training on the basis of educational effectiveness, cost and accessibility to members. (2) Provision shall be made in the county budget for the following: (a) An amount sufficient to defray the reasonable expenses of the boards, including a per diem allowance. (b) An amount sufficient to defray the necessary traveling and living expenses of each person whose name appears in the pools described in ORS 309.067 while completing training approved by the Department of Revenue as required under subsection (1) of this section. (c) An amount sufficient to compensate any appraiser hired by the board under ORS 309.024. [1953 c.714 §3; 1955 c.709 §2; 1989 c.330 §3; 1991 c.459 §188; 1995 c.226 §7; 1995 c.293 §11; 1997 c.541 §225; 2001 c.511 §1]
OR Rev Stat § 309.024 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.024 - Record of proceedings; clerk; legal advisor; appraiser assistance.

(1) The board of property tax appeals shall keep a written or audio record of all proceedings. Notwithstanding ORS 192.650, no written minutes need be made. (2) The county clerk, as described in ORS 306.005, shall serve as clerk of the board. The clerk or deputy clerk shall attend sessions of the board at the discretion of the board as approved by the clerk. (3) The district attorney or the county counsel, at the discretion of the county clerk, shall be the legal advisor of the board unless there is a potential conflict of interest in the district attorney or county counsel serving as the legal advisor. If there is a potential conflict of interest, the county clerk may appoint independent counsel to serve as the legal advisor of the board. The legal advisor of the board, or the legal advisor’s deputy, may attend all sessions of the board. (4) At the discretion of the county clerk, the board may hire one or more appraisers registered under ORS 308.010, or licensed or certified under ORS 674.310, and not otherwise employed by the county, and other necessary personnel for the purpose of aiding the board in carrying out its functions and duties under ORS 309.026. The boards of the various counties may make such reciprocal arrangements for the exchange of appraisers with other counties as will most effectively carry out the functions and duties of the boards. [1953 c.714 §3; 1955 c.709 §3; 1957 c.326 §2; 1971 c.377 §2; 1973 c.336 §1; 1981 c.804 §2; 1989 c.330 §16; 1991 c.5 §24; 1991 c.459 §189; 1993 c.270 §40; 1993 c.498 §3; 1997 c.541 §225a; 2001 c.511 §2; 2005 c.94 §59]
OR Rev Stat § 309.025 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.025 - Notice of hearings on appeals of property value; proof of notice; persons interested may appear.

(1) Before the date the board of property tax appeals convenes, the clerk of the board shall give public notice that the board will meet at a specified time and place to hear the appeals specified in ORS 309.026. (2)(a) The notice provided under this section shall be given by posting notices in six conspicuous places in the county. (b) Proof of notice shall be made by affidavit of the clerk of the board, setting out the time, manner and place of posting the notices. The affidavit must be filed in the office of the county clerk on or before the day on which the board convenes. (3) Persons interested may appear at the time and place appointed in the notice. [1991 c.459 §194a; 1997 c.541 §226; 1999 c.579 §9; 2011 c.204 §8] Note: 309.025 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 309 by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 309.026 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.026 - Sessions; hearing of petitions for reduction of property value; applications to waive penalty; adjournment.

(1) The board of property tax appeals may convene on or after the first Monday in February of each year, but not later than the date necessary for the board to complete the functions of the board by April 15. The board shall meet at the courthouse or courthouse annex. If the meeting place is other than the courthouse or annex, notice of the meeting place shall be posted daily in the courthouse. The board shall continue its sessions from day to day, exclusive of legal holidays, until the functions provided in subsections (2) and (3) of this section are completed. (2) The board shall hear petitions for the reduction of: (a) The assessed value or specially assessed value of property as of January 1 or as determined under ORS 308.146 (6)(a); (b) The real market value of property as of January 1 or as determined under ORS 308.146 (6)(a); (c) The maximum assessed value of property as of January 1 or as determined under ORS 308.146 (5)(a) or (8)(a); and (d) Corrections to value made under ORS 311.208. (3) The board shall hear petitions for the reduction of value as provided in subsection (2) of this section, but only if the value that is the subject of the petition was added to the roll prior to December 1 of the tax year. (4) The board shall consider applications to waive liability for all or a portion of the penalty imposed under ORS 308.295 or 308.296. (5) The board shall adjourn no later than April 15. [1955 c.709 §4; 1957 c.326 §3; 1959 c.519 §3; 1971 c.377 §3; 1975 c.753 §3; 1979 c.241 §35; 1981 c.804 §3; 1983 s.s. c.5 §9; 1985 c.318 §3; 1989 c.330 §4; 1991 c.459 §190; 1993 c.270 §41; 1997 c.541 §227; 1999 c.579 §10; 1999 c.655 §5; 2001 c.422 §1; 2009 c.443 §3; 2015 c.92 §4]
OR Rev Stat § 309.028 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.028

[1955 c.709 §6; 1959 c.519 §4; 1971 c.377 §4; 1975 c.753 §4; 1979 c.241 §36; 1981 c.804 §4; 1989 c.330 §5; 1991 c.459 §191; renumbered 309.014 in 1991]
OR Rev Stat § 309.030 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.030

[Amended by 1955 c.709 §9; renumbered 309.038]
OR Rev Stat § 309.035 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.035

[1971 c.377 §6 (enacted in lieu of 309.034); 1973 c.71 §1; 1975 c.753 §8; 1975 c.763 §2; 1979 c.241 §38; 1981 c.804 §6; 1983 s.s. c.5 §11; 1989 c.330 §7; 1991 c.459 §192; 1997 c.541 §228; renumbered 309.203 in 1997]
OR Rev Stat § 309.045 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.045

[1977 c.219 §2; 1979 c.725 §2; 1981 c.804 §10; 1983 s.s. c.5 §14; 1985 c.318 §5; 1989 c.330 §8; 1991 c.459 §193; renumbered 309.021 in 1991]
OR Rev Stat § 309.050 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.050

[Amended by 1955 c.709 §10; 1971 c.377 §8; 1979 c.241 §40; 1981 c.804 §11; 1983 s.s. c.5 §15; 1985 c.613 §13; 1989 c.330 §9; 1991 c.459 §194; renumbered 309.011 in 1991]
OR Rev Stat § 309.067 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.067 - Pool of members.

(1) The county governing body shall appoint: (a) A pool of members of the county governing body or the governing body’s designees who are eligible and willing to serve as members of the county board of property tax appeals. (b) A pool of nonoffice-holding residents of the county who are not employees of the county or of any taxing district within the county and who are eligible and willing to serve as members of the county board of property tax appeals. (2) The number of names placed in pools shall be sufficient to meet the projected needs for board members for the term of appointment for which the pools are prepared. (3) The pools shall contain the names, addresses and telephone numbers of the persons in the pools and shall include a brief description of the training under ORS 309.022 in which the person has or will have participated before any term as a board member begins. The pools of appointed persons shall be filed in the records of the county clerk. (4) A newly filed pool of names shall take precedence over any previously filed pool of names. The county governing body shall designate the date when a newly filed pool of names shall become effective. After a newly prepared pool of names becomes effective, board members shall not be selected from a previously filed pool of names. (5) The appointment of pools described in this section shall be made by the county governing body on or before October 15 of each year or at any other time upon the request of the county clerk at a regular meeting of the governing body or at a special meeting called by the chairperson of the county governing body. (6) Appointments made under this section shall be in writing and shall designate the pool to which the member was appointed. [1995 c.226 §2; 1997 c.541 §229]
OR Rev Stat § 309.070 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.070 - Oath.

Before proceeding to the functions and duties required by this chapter, each member of the board of property tax appeals shall take and subscribe to an oath to faithfully and honestly discharge the duties of the board. The oath shall be administered by a member of the board and shall be filed with the county clerk. [Amended by 1979 c.241 §41; 1981 c.804 §13; 1991 c.459 §195; 1995 c.226 §9; 1997 c.541 §230]
OR Rev Stat § 309.072 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.072 - Record of board business.

The meetings, qualification, sittings and adjournment of the boards of property tax appeals shall be recorded in the journal of the county governing body. [Formerly 309.140; 1995 c.226 §10; 1997 c.541 §231]
OR Rev Stat § 309.104 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.104 - Electronic filing; rules.

The Department of Revenue may prescribe rules that provide for the filing of a petition under ORS 309.100 and related written material, including signatures and verifications, by electronic means and may prescribe the conditions and requirements that must be met in order for an electronic filing to meet the requirements of ORS 309.100. [1997 c.154 §8]
OR Rev Stat § 309.115 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.115 - Term of order correcting real market value; permissible adjustments; exceptions.

(1) If the Department of Revenue, the board of property tax appeals or the tax court or other court enters an order correcting the real market value of a separate assessment of property and there is no further appeal from that order, except as provided under subsection (2) or (3) of this section, the value so entered shall be the real market value entered on the assessment and tax rolls for the five assessment years next following the year for which the order is entered. (2) Notwithstanding subsection (1) of this section, the following adjustments may be made to the real market value during the period described in subsection (1) of this section: (a) Annual trending or indexing applied to all properties of the same property class in the county, or within clearly defined areas of the county under this chapter. (b) Annual trending or depreciation factors applied to similar property. (c) Additions or retirements based upon returns filed under ORS 308.290. (d) Additions, retirements or economic trending from the annual valuations under ORS 308.505 to 308.674. (e) Increases directly related to additions, remodeling or rehabilitation made to property. (f) Changes directly related to subdividing or partitioning the property. (g) Changes directly related to rezoning the property and using the property consistent with the rezoning. (h) Property damaged, destroyed or otherwise subject to loss of real market value. (i) Changes indicated by a subsequent sale of the property. (3) In the case of state-appraised industrial property as defined in ORS 306.126, subsection (1) of this section does not apply to changes in real market value as a result of: (a) Annual trending or depreciation factors applied by type of property to industrial or personal property; (b) Additions or retirements based upon returns filed under ORS 308.290; or (c) Property damaged, destroyed or otherwise subject to loss of real market value. (4) If, during the five-year period described in subsection (1) of this section, another order correcting the real market value of the property subject to subsection (1) of this section is entered, subsection (1) of this section shall apply for the five assessment years next following the year the later order is entered. [1989 c.678 §2; 1991 c.459 §198a; 1995 c.650 §65; 1997 c.154 §§45,46; 1997 c.541 §§234,235; 1999 c.579 §28; 2001 c.6 §1; 2015 c.36 §12; 2019 c.380 §1]
OR Rev Stat § 309.120 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.120 - Entry in roll of corrections, additions or changes.

Corrections, additions to, or changes in the roll shall be entered in the roll by the officer in charge of the roll in a manner clearly showing that the assessor’s prior entry, if any, has been superseded, and showing the entry ordered by the board of property tax appeals, indicating the change substantially "as ordered by the county board of property tax appeals." The entries shall be a part of the record of the action of the board. [Amended by 1957 c.326 §7; 1981 c.804 §20; 1991 c.459 §199; 1997 c.541 §237]
OR Rev Stat § 309.140 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.140

[Amended by 1991 c.459 §200; renumbered 309.072 in 1991]
OR Rev Stat § 309.150 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.150 - Appeals of personal property value upon summary or accelerated collection of taxes.

Appeals of the value of personal property, on which the tax is required to be paid as provided in ORS 311.465 and 311.480, shall be heard by a board of property tax appeals in the same manner that other assessments of property are heard. [Amended by 1975 c.365 §2; 1981 c.804 §22; 1991 c.459 §201; 1995 c.226 §12; 1997 c.541 §238]
OR Rev Stat § 309.200 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.200 - Assessor to collect sales data and prepare ratio study; filing study with board and department.

(1) Between January 1 and December 31 of each year the county assessor shall collect sales data for a ratio study. (2) The assessor shall prepare and complete a certified ratio study in the time and manner provided by the rules adopted by the Department of Revenue. A copy of the sales data collected and used as the basis for conclusions relating to real market value shall be included with the ratio study. The assessor shall file a certified copy of the sales data and ratio study with the department, as prescribed by department rule. (3) Not later than October 15 of each year the assessor shall file with the clerk of the board of property tax appeals a copy of the ratio study. [1975 c.753 §2; 1981 c.804 §23; 1985 c.613 §24; 1989 c.330 §18; 1991 c.459 §202; 1993 c.270 §43; 1997 c.541 §239; 1999 c.655 §7]
OR Rev Stat § 309.215 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.215

[1975 c.753 §9; 1979 c.241 §46; repealed 1981 c.804 §112]
OR Rev Stat § 309.310 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.310 - "Department" defined for ORS 309.330 to 309.400.

As used in ORS 309.330 to 309.400, "department" means the Department of Revenue.
OR Rev Stat § 309.330 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.330 - Transmission of summary of assessment roll by assessor.

(1) After the assessment roll of any county has been delivered to the tax collector as required by ORS 311.115, the county assessor shall transmit to the Director of the Department of Revenue within 10 days after the roll is delivered to the tax collector, but not later than November 4, a certified copy of the summary of the assessment roll. (2) The summary of the assessment roll shall be shown on forms prescribed by the Department of Revenue with such classification of property as the director shall specify. [Amended by 1969 c.520 §34; 1977 c.220 §1; 1981 c.804 §111; 1991 c.459 §202b]
OR Rev Stat § 309.340 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.340 - Recording and tabulating assessment roll summaries.

Upon the receipt of tabulated summaries of the assessment rolls, the Department of Revenue shall record the summaries in a book provided and kept in its office for that purpose and shall, subject to the instructions of the Director of the Department of Revenue, compile the summaries into tabular form for the use of the director. [Amended by 1969 c.520 §35; 1977 c.220 §2]
OR Rev Stat § 309.360 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.360 - Examining summaries; obtaining other information.

The Department of Revenue shall examine and compare the summaries of the assessment rolls as certified by the county assessors and may obtain such other information as the department considers necessary to ascertain and determine the true and relative value of all the taxable property in the several counties, including property assessed by the department. [Amended by 1991 c.459 §203a]
OR Rev Stat § 309.370 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.370 - Combined assessment roll summaries.

After the Department of Revenue has examined and compared the summaries and obtained the other necessary information, the department shall combine the result in a table. When approved by the Director of the Department of Revenue, a table shall be signed by the director and retained on file in the department. [Amended by 1969 c.520 §37; 1981 c.804 §25; 1985 c.761 §14; 1991 c.459 §203b; 1993 c.98 §14; 1997 c.541 §240]
OR Rev Stat § 309.400 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.400 - Ordering or making change of valuation or addition of property.

(1) The Department of Revenue may order any officer in charge of the assessment roll to raise or lower the valuation of any taxable property and to add property to the assessment roll. (2) If an officer fails to comply with any order or requirement of the department, the department may make the correction or change in the assessment roll. [Amended by 1953 c.22 §2; 1991 c.96 §7; 1991 c.459 §204]
OR Rev Stat § 309.510 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.510

[Amended by 1955 c.591 §1; 1961 c.590 §3; renumbered 291.342]
OR Rev Stat § 309.520 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.520

[Amended by 1953 c.323 §3; 1955 c.34 §1; 1955 c.591 §2; 1961 c.590 §4; renumbered 291.344]
OR Rev Stat § 309.530 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.530

[Amended by 1961 c.590 §5; renumbered 311.657]
OR Rev Stat § 309.550 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 309 - Board of Property Tax Appeals; Ratio Studies|Section 309.550

[Renumbered 311.658]