reglab/housing_qa huggingface dataset:
OR Rev Stat § 311.150 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.150 - Adding to, changing or correcting rolls by vouchers; preservation of vouchers.

(1) In lieu of the procedures for additions, changes or corrections to the assessment and tax rolls authorized by ORS 309.120, 311.205, 311.370 (5), 311.645, 312.140 (2) and 358.495, the officer in possession of the roll may prepare a voucher for each correcting entry. The voucher shall state what change is to be made, identify the tax account or accounts affected, provide sufficient evidence to indicate the propriety of the transaction and the date the voucher is approved by the officer in charge of the roll or an authorized deputy. The date the voucher is completed and approved is the date the change shall become effective and the voucher shall become a public record. The vouchers shall be numbered and the voucher number shall appear on the assessment or tax roll adjacent to the entry changing the roll. (2) The vouchers provided for in this section shall be preserved until the real property tax rolls of the year affected by the voucher have been foreclosed and the foreclosed property has been deeded to the county; or, in the case of personal property, until one year after the tax account affected by the voucher has been collected or canceled under the provisions of ORS 311.790. [1965 c.344 §6; 1975 c.514 §13]
OR Rev Stat § 311.165 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.165 - Collection of taxes upon severance and removal of improvements from the land.

(1) If in the opinion of the assessor: (a) It appears probable that real property improvements, whether assessed as improvements only or as real property improvements assessed together with land have been or will be severed from the land upon which they are situated and have been or will be removed from such land; (b) It appears that the amount of taxes which have been levied against the property in the current and prior years or which are anticipated to be levied for the current assessment year will not be adequately secured by the value of the property remaining in the tax account; and (c) It appears that unless prompt action is taken the taxes will not be collected, then the assessor shall proceed to levy and the tax collector to collect the taxes in the manner set forth in subsection (2) of this section. (2) If the amount of the taxes for the current year attributable to the property improvements is not able to be determined, the assessor shall estimate the taxes due for the current year. The assessor shall make demand upon the owner of the improvements as shown by the most recent assessment roll, for payment of the unpaid taxes attributable to the improvements for the current and all prior years. Any payments shall be paid immediately upon demand of the assessor either to the assessor for remittance to the tax collector or directly to the tax collector of the county pursuant to ORS 311.370. If the taxes are not paid immediately upon demand, the assessor shall certify the assessment and tax levies so made by the assessor to the tax collector. For the purposes of collection of the assessments, the owner shall be considered a taxpayer owning personal property against which ad valorem taxes have been assessed. Review may be had as provided in ORS 311.467. All taxes collected by the tax collector, or taxes collected by the assessor and remitted to the tax collector shall be credited to the real property account containing the improvements which were the basis of the tax. [1973 c.343 §1; 1979 c.350 §12; 1979 c.689 §28; 1991 c.459 §230]
OR Rev Stat § 311.183 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.183 - Correction of errors in reports; presentation of reports and corrections to legislative committees.

(1) The Department of Revenue may correct any errors it discovers in any report certified under ORS 311.175. Any corrections certified to the State Board of Education before May 1 of any year shall be reflected in the formula used by the board to distribute funds to school districts for that year. (2) The reports required under ORS 311.175 shall be certified to the State Board of Education on or before December 15 of each year. (3) The department shall present the reports or corrections prepared or certified by the department under ORS 311.175 to the Joint Interim Committee on Revenue and School Finance, if the Legislative Assembly is not in session, or if the Legislative Assembly is in session, to the Senate Revenue Committee and to the House Revenue Committee. [1991 c.459 §229f] Note: See note under 311.175.
OR Rev Stat § 311.207 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.207

[1965 c.344 §18(1),(2),(9),(10) (enacted in lieu of 311.210); 1971 c.574 §3; 1977 c.584 §1; 1979 c.692 §6; 1991 c.459 §234; 1997 c.541 §281; renumbered 311.216 in 1997]
OR Rev Stat § 311.208 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.208 - Notice required when current roll corrections increase value; time for payment of additional taxes; appeals.

(1) The assessor shall notify the property owner of record or other person claiming to own the property or occupying the property or in possession of the property, if: (a) A correction is made that applies only to the current roll; (b) The correction is made after roll certification under ORS 311.105 and prior to December 1 of the current tax year; and (c) The correction increases the value of the property. (2) If a correction described in subsection (1) of this section results in additional taxes being added to the current roll, the additional taxes shall be due and payable without interest if paid prior to the 16th of the month next following the date the notice was sent under this section. (3) If the additional taxes described in subsection (2) of this section are not paid prior to the 16th of the month next following the date the notice was sent under this section, the additional taxes shall be considered for all purposes of collection and enforcement of payment as having become delinquent on the date the taxes would normally have become delinquent if the taxes had been timely extended on the roll. (4) The notice described in subsection (1) of this section shall: (a) Be mailed prior to December 1 to the last-known address of the person described in subsection (1) of this section; (b) Specify the date and the amount of the correction; (c) If additional tax is imposed, specify the date by which the additional tax may be paid without interest; and (d) Notify the owner of the owner’s appeal rights as determined under subsection (6) of this section. (5) The correction shall be made by the officer in charge of the roll in the manner described in ORS 311.205 (2), (3) and (5). (6) A correction made under this section may be appealed as follows: (a) For state-appraised industrial property as defined in ORS 306.126, the owner must file an appeal with the tax court in the manner provided in ORS 305.403 not later than December 31 of the current tax year. (b) For all other property, the owner must file a petition with the county board of property tax appeals in the manner provided in ORS 309.100 not later than December 31 of the current tax year. [1997 c.541 §280; 2001 c.303 §10; 2013 c.176 §5; 2015 c.36 §13]
OR Rev Stat § 311.209 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.209

[1965 c.344 §18(3) (enacted in lieu of 311.210); 1979 c.692 §7; 1997 c.541 §282; renumbered 311.219 in 1997]
OR Rev Stat § 311.211 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.211

[1965 c.344 §18(4), (5), (6), (7) (enacted in lieu of 311.210); 1977 c.870 §37; 1993 c.270 §56; 1995 c.650 §70; 1997 c.541 §§283,284; renumbered 311.223 in 1997]
OR Rev Stat § 311.212 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.212

[1991 c.459 §236; renumbered 311.226 in 1997]
OR Rev Stat § 311.213 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.213

[1965 c.344 §18(8) (enacted in lieu of 311.210); 1975 c.704 §1; 1995 c.256 §7; renumbered 311.229 in 1997]
OR Rev Stat § 311.215 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.215

[Amended by 1981 c.897 §46; renumbered 311.232 in 1997]
OR Rev Stat § 311.216 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.216 - Notice of intention to add omitted property to rolls; treatment of unreported or understated property; duty of tax collector.

(1) Whenever the assessor discovers or receives credible information, or if the assessor has reason to believe that any real or personal property, including property subject to assessment by the Department of Revenue, or any buildings, structures, improvements or timber on land previously assessed without the same, has from any cause been omitted, in whole or in part, from assessment and taxation on the current assessment and tax rolls or on any such rolls for any year or years not exceeding five years prior to the last certified roll, the assessor shall give notice as provided in ORS 311.219. (2) Property or the excess cost of property, after adjustment to reflect real market value, shall be presumed to be omitted property subject to additional assessment as provided in ORS 311.216 to 311.232 whenever the assessor discovers or receives credible information: (a) That the addition of any building, structure, improvement, machinery or equipment was not reported in a return filed under ORS 308.285 or 308.290; or (b) That the cost as of January 1 of any building, structure, improvement, machinery or equipment reported in a return required by the assessor under ORS 308.285 or 308.290 exceeds the cost stated in the return. (3) If the tax collector discovers or receives credible information or if the tax collector has reason to believe that any property subject to taxation has been omitted from the tax roll, the tax collector shall immediately bring this to the attention of the assessor by written notice. [Formerly 311.207; 1999 c.21 §28; 1999 c.500 §4; 2003 c.46 §27]
OR Rev Stat § 311.219 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.219 - Notice of intention to assess omitted property.

Notice shall be given to the person claiming to own the property or occupying it or in possession thereof of the assessor’s intention to add the property to the assessment or tax roll under ORS 311.216 to 311.232 and to assess the property in such person’s name. Where the assessor has reason to believe the property is either no longer in existence or is outside the county, the assessor shall give the notice to the owner or the person in possession on the assessment date of the year or years as to which the property was omitted. The notice shall be in writing, mailed to the person’s last-known address. It shall describe the property in general terms, and require the person to appear at a specified time, not less than 20 days after mailing the notice, and to show cause, if any, why the property should not be added to the assessment and tax roll and assessed to such person. [Formerly 311.209]
OR Rev Stat § 311.220 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.220

[Amended by 1971 c.384 §1; 1989 c.297 §1; 1991 c.459 §237; renumbered 311.235 in 1997]
OR Rev Stat § 311.223 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.223 - Correction of rolls; filing statement of facts; notice to taxpayer; powers of assessor; appeals.

(1) If the person or party notified as provided in ORS 311.219 does not appear or if the person or party appears and fails to show good and sufficient cause why the assessment shall not be made, the assessor shall proceed to correct the assessment or tax roll or rolls from which the property was omitted. The assessor shall add the property to the tax roll or rolls, with the proper valuation, and extend on the tax roll or rolls taxes at the consolidated rate under ORS 310.147 that is applicable in the code area in which the property was located for each year as to which it was omitted. To carry out the correction of a tax roll or rolls the assessor shall send a written statement to the tax collector instructing the tax collector to make the necessary changes on the tax roll. The statement shall contain all of the information needed by the tax collector to make the changes in the roll and it shall be dated and signed by the assessor or the deputy of the assessor. The tax collector shall then correct the tax roll. (2) Immediately after the assessor corrects the assessment or tax roll, the assessor shall file in the office of the assessor a statement of the facts or evidence on which the assessor based the correction and notify the taxpayer by written notice, sent by first class mail to the taxpayer’s last-known address, of: (a) The date and amount of the correction; (b) If a penalty for failing to timely file a real, combined or personal property return as required by ORS 308.290 is being imposed under ORS 308.295 or 308.296, the amount of the penalty; (c) An explanation of the collection procedures applicable to the corrected amount, or applicable to the penalty; and (d) An explanation of the taxpayer’s right to appeal under subsection (4) of this section and the procedures for making the appeal. (3) To enable the assessor to comply with this section, the assessor is invested with all the powers of the county clerk under the law in force during the years for which correction may be made under ORS 311.216 to 311.232 and thereafter. (4) Any person aggrieved by an assessment made under ORS 311.216 to 311.232 may appeal to the tax court within 90 days after the correction of the roll as provided in ORS 305.280 and 305.560. If a penalty under ORS 308.295 or 308.296 is imposed for failing to timely file a real, combined or personal property return with respect to the assessment under ORS 311.216 to 311.232, the imposition of the penalty may be appealed to the tax court. The appeal of the penalty must be brought within the same period of time as an assessment under ORS 311.216 to 311.232 may be appealed to the tax court. An appeal of the value assigned under this section, or of any penalty described in subsection (2)(b) of this section, may not be made to the board of property tax appeals under ORS 309.100. [Formerly 311.211; 2001 c.114 §27; 2001 c.303 §1; 2007 c.452 §1; 2011 c.204 §9]
OR Rev Stat § 311.226 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.226 - Tax deemed assessed and imposed in year for which property was omitted.

Omitted property shall be deemed assessed and any tax on it shall be deemed imposed in the year or years as to which the property was omitted. Addition of omitted property to the tax roll in the year in which it is discovered shall not be considered in making the determination of the amount of tax imposed in calculating the effect of the tax limitation under section 11b, Article XI of the Oregon Constitution in that year. [Formerly 311.212]
OR Rev Stat § 311.229 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.229 - Taxes added to rolls become liens; delinquency of additional taxes; interest added for willful evasion; prepayment.

(1) When the taxes are added to an assessment or tax roll under ORS 311.216 to 311.232, the additional taxes shall be added to the tax extended against the property on the general property tax roll for the tax year following the current tax year, to be collected and distributed in the same manner as other ad valorem property taxes imposed on the property. Notwithstanding ORS 311.226, for purposes of collection and enforcement, the additional taxes added to the roll under this subsection shall be considered delinquent as of the date the other taxes for the year in which the additional taxes are added to the roll become delinquent. (2) When it appears to the satisfaction of the assessor that the omission of the property was due to a willful attempt to evade the payment of taxes on the property, then the assessor shall so advise the tax collector and interest at the rate provided in ORS 311.505 (2) shall be added to the amounts so charged, which interest shall be computed from the date or dates that payment of the charges were properly due, and which interest shall continue to run until payment of the charges. (3) Additional taxes arising from the assessment of omitted property under ORS 311.216 to 311.232 may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370. (4) For purposes of this section, "additional taxes" includes increases in taxes that have already been extended on the roll. [Formerly 311.213; 1999 c.862 §2; 2001 c.303 §8]
OR Rev Stat § 311.232 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.232 - Mandamus to require placing omitted property on roll.

If any officer described in ORS 311.216 to 311.232 fails to comply with ORS 311.216 to 311.232 on the discovery by the officer, or on credible information being furnished by another person, that property has been omitted from taxation, the state, on the relation of any state officer or of any taxpayer of the county in which the failure occurs, may proceed against the officer in any court of competent jurisdiction by mandamus to compel the officer to comply with ORS 311.216 to 311.232. In the trial of the suit the question of what constitutes credible information is a question of fact to be determined by the court trying the case in the same manner other issues of fact are determined. If judgment is rendered that credible information has been discovered by or furnished to the officer, or that the officer has reason to believe that property has been omitted from taxation, the officer shall forthwith place the omitted property on the assessment and tax roll in accordance with ORS 311.216 to 311.232. If judgment is rendered against the officer, the officer shall be liable for all costs of the mandamus suit, and for a reasonable attorney fee at trial and on appeal for relator’s attorney, which shall be taxed as a part of the costs of the suit. If proceedings are instituted under this section on the relation of any private individual, the relator shall give bond to the satisfaction of the court to pay all costs that may be recovered against the relator. [Formerly 311.215; 2017 c.315 §15]
OR Rev Stat § 311.234 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.234 - Correction in maximum assessed value; requirements; limitation; filing deadline; appeals.

(1) The current owner of property or other person obligated to pay taxes imposed on property may petition the county assessor for a correction of the maximum assessed value of the property for the current tax year for the circumstances described in subsection (2) of this section. (2) The assessor shall correct the maximum assessed value of the property for the current tax year if, in the petition filed under this section, the petitioner demonstrates: (a) A difference between the actual square footage of the property as of the assessment date for the current tax year and the square footage of the property as shown in the records of the assessor for the tax year. (b) That new property, or new improvements to property, added to the tax roll in a prior tax year did not exist as of the assessment date for that prior tax year or any subsequent tax year. (3)(a) A correction made under subsection (2)(a) of this section must be proportional to the change in the real market value for the current tax year that is due to the correction of the square footage of the property. (b) A correction made under subsection (2)(b) of this section: (A) Must reflect, in a manner determined by the assessor, the removal of the new property or new improvements to property from the assessment and tax rolls as accepted by the assessor. (B) May not be made to the extent that the assessor finds that the new property or new improvements to property existed on the assessment date of a prior tax year and the petition is best construed as demonstrating a difference in the nature, extent or value of the new property or new improvements to property. (4) Notwithstanding subsection (3) of this section, a correction made under this section may not cause the maximum assessed value of the property to increase by more than three percent from the maximum assessed value of the property for the preceding tax year. (5) A petition filed under this section must be on the form and contain the information prescribed by the Department of Revenue and must be filed with the county assessor on or before December 31 of the current tax year. (6) A decision by the assessor pursuant to a petition filed under this section may be appealed under ORS 305.275. [2001 c.764 §2; 2007 c.516 §3; 2009 c.443 §4; 2015 c.39 §1; 2015 c.97 §1a]
OR Rev Stat § 311.235 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.235 - Bona fide purchaser; when taxes become lien.

No ad valorem taxes imposed on real property, a manufactured structure or a floating home purchased by a bona fide purchaser shall be a lien on the real property, manufactured structure or floating home unless at the time of purchase the taxes were a matter of public record. For the purposes of this section, if the tax roll has not been prepared for the tax year in which the purchase occurred, taxes levied or to be levied for the tax year of purchase are taxes which are a matter of public record. A bona fide purchaser is an individual purchaser of a fee simple interest in a single property, who acquires the property in good faith, in an arm’s-length transaction and for fair market value and adequate consideration. [Formerly 311.220]