reglab/housing_qa huggingface dataset:
OR Rev Stat § 657.508 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.508 - Failure to comply with ORS 657.507.

(1) If an employer fails to comply with ORS 657.507, the circuit court of the county in which the employer resides or in which the employer engages in business shall, upon the commencement of a suit by the Director of the Employment Department for that purpose, enjoin the employer from further employing individuals in this state or continuing in business therein until the employer has complied with ORS 657.507. (2) Upon filing of a suit for such purpose by the director, the court shall set a day for hearing and shall cause notice thereof to be served upon the employer. The hearing shall be not less than five days from the service of the notice. [1959 c.598 §8; 1967 c.435 §7; 1983 c.508 §11]
OR Rev Stat § 657.509 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.509 - Taxes from political subdivisions and people’s utility districts; election; effect of canceling election; applicability of noncharging provisions.

(1) Instead of the amount to be paid into the fund under provisions of ORS 657.505 (6), a political subdivision may elect to pay taxes in accordance with the provisions of ORS 657.430 and 657.480. The election shall be on forms prescribed by the Director of the Employment Department and must be filed within the 30-day period following the close of the calendar quarter in which the political subdivision became an employer. An employer failing to submit a timely notice of election under this section shall be liable under provisions of ORS 657.505 (6) for a minimum of two calendar years. Thereafter such employer may file a written election to pay taxes. Such election must be filed by January 31 of the calendar year for which the election is to be effective. The director may for good cause extend the period within which an election must be filed for an additional 30 days. (2) An election shall continue until canceled but shall be for a period of not less than two calendar years. An employer may cancel such election by filing with the director a written notice of its intention to cancel by January 31 of the year in which the cancellation is to be effective. The director may for good cause extend the period within which a notice of cancellation may be filed for an additional 30 days. Once a cancellation is effective, the political subdivision must pay amounts in accordance with ORS 657.505 (6) for two calendar years before it is again eligible to elect payment under this section. (3) All noncharging provisions of this chapter shall apply to political subdivisions electing to pay taxes under this section, except that with respect to ORS 657.327, one-half of extended benefits applicable to a political subdivision paying taxes under this section shall be charged to the political subdivision. (4) Notwithstanding the provisions of subsections (1) and (2) of this section, any political subdivision may elect to pay taxes or cancel a tax election effective January 1, 1978, if such election or notice of cancellation is filed by January 31, 1978. The director may for good cause extend the period for filing an election for an additional 30 days. [1973 c.715 §5; 1975 c.156 §3; 1977 c.446 §8; 1989 c.609 §4]
OR Rev Stat § 657.510 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.510 - Refunds.

If not later than three years after the date on which any contributions, interest, fines or penalties were paid pursuant to this 1965 Act, an employer who has paid such contributions, interest, fines or penalties makes application for an adjustment thereof in connection with subsequent contributions, interest, fine or penalty payments, or for a refund thereof because such adjustment cannot be made, and the Director of the Employment Department determines that such contributions, interest, fines or penalties, or any portion thereof were collected erroneously, the director shall allow such employer to make an adjustment of the amount erroneously paid, without interest, in connection with subsequent contributions, interest, fine or penalty payments by the employer or, if such adjustment cannot be made, the director shall refund said amount, without interest, from the Unemployment Compensation Trust Fund or from the Employment Department Special Administrative Fund, as applicable; provided that the director shall not allow any adjustment in connection with subsequent contributions for amounts of interest, fines or penalty payments collected or received subsequent to July 1, 1965, nor shall the director refund any such payment from the fund except that the director may refund any such payment from the interest, fine and penalty collected after such date which are temporarily in the fund for clearance pending transfer to the Employment Department Special Administrative Fund. For like cause and within the same period, adjustment or refund from the Unemployment Compensation Trust Fund and the Employment Department Special Administrative Fund, as appropriate, may be so made on the director’s own initiative. Refunds of contributions pursuant to ORS 657.065 (1) shall be refunded by the director from the fund without application. When refunds of contributions are made pursuant to ORS 657.065 (1), refunds of fines, penalties and interest, if any, shall be made from the Employment Department Special Administrative Fund without application. [Amended by 1965 c.359 §4] Note: Pursuant to 173.160, Legislative Counsel has not substituted specific ORS references for the words "this 1965 Act" in 657.510. The sections for which substitution otherwise would be made may be determined by referring to the 1965 Comparative Section Table located in Volume 22 of ORS.
OR Rev Stat § 657.513 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.513 - Political subdivision contribution payments from Local Government Employer Benefit Trust Fund.

(1) A political subdivision required to make payments into the Unemployment Compensation Trust Fund under ORS 657.505 may request the Director of the Employment Department to pay on behalf of the political subdivision such amounts as the political subdivision is required to pay into the fund. The employer may request the director to pay on its behalf such amounts as the political subdivision is required to pay into the fund. This request must be filed with the director by January 31 of any year in order to be effective July 1 of that year. (2) A request shall continue until canceled but shall be for a period of not less than two years. A political subdivision may cancel its request by filing a written notice of its intention to cancel with the director by January 31 of the year in which the cancellation is to be effective. A cancellation shall be effective only on June 30 of a year. The political subdivision shall be responsible for paying into the Unemployment Compensation Trust Fund any amounts paid out to claimants after the effective date of a cancellation and attributable to base period wages paid by the political subdivision during a period it was subject to the provisions of ORS 293.701, 294.725 to 294.755, 657.505 or this section. (3) The director may for good cause extend the period within which a request or cancellation of a request must be filed for an additional 30 days. (4) The director shall pay into the Unemployment Compensation Trust Fund from the Local Government Employer Benefit Trust Fund such amounts of benefits that are paid to claimants during the period the political subdivision is a participant in the Local Government Employer Benefit Trust Fund created by ORS 294.730. Benefits paid to claimants during a period when the political subdivision is not a participant shall be reimbursed directly to the Unemployment Compensation Trust Fund by the political subdivision. [1977 c.491 §2; 1989 c.135 §6; 1995 c.79 §333]
OR Rev Stat § 657.516 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.516 - Liability of certain officers, members, partners and employees for amounts in default.

(1) In the case of default by an employer, as provided in ORS 657.515, a person described in subsection (2) of this section who, as an officer, member, partner or employee, is under a duty to perform the actions required by employers under this chapter shall be personally liable for amounts due under this chapter. More than one person may be jointly and severally liable under this section. (2) This section shall apply only to a person who is one or more of the following: (a) An officer or employee of a corporation; (b) A member or employee of a limited liability company; or (c) A partner in or employee of a limited liability partnership. (3) If the Director of the Employment Department determines that an amount is due under this section, the director shall issue a notice of assessment to the person liable under this section mailed to the person’s last-known address of record with the director. (4) If the director has reason to believe that the person liable under this section is insolvent, the director may issue a jeopardy assessment as provided by ORS 657.681 (4). (5) Amounts assessed under this section may be reviewed in the manner provided by ORS 657.681 (5). [2009 c.79 §3]
OR Rev Stat § 657.517 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.517 - Authority of director to compromise or adjust debts or overpayments; determination of uncollectible amounts.

(1) When in the judgment of the Director of the Employment Department the best interests of the Employment Department are served, the director may: (a) Waive, reduce or compromise any tax balance of $10 or less; (b) Retain any tax overpayment of $10 or less; or (c) Waive, reduce or compromise any part or all of the tax interest and tax penalties provided by this chapter. (2) The director may determine that the amount of tax, interest and penalty due and unpaid on a delinquent tax account is uncollectible, and write such amount off, if: (a) The delinquent amount has been reduced to the status of a lien or judgment under the provisions of this chapter and such lien or judgment has expired; or (b) The taxpayer no longer has an active business in Oregon and has not had an active business within the three most recently completed calendar years, and there is little or no likelihood of recovering the amount due. (3) In making the determination that an account is uncollectible, the director shall consider, among other factors: (a) The administrative costs of continued collection efforts in relation to the amount due; (b) The accessibility of the taxpayer for effective collection actions; and (c) The taxpayer’s financial condition and ability to pay the amount due, both current and projected. (4) A record shall be made showing the reasons for waiving, reducing, compromising or writing off amounts under this section. Such record shall be retained for a period of seven years from the date the account was written off. [1969 c.57 §2; 1981 c.5 §5; 1983 c.54 §1]
OR Rev Stat § 657.520 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.520 - Claims for contribution preferred.

All contributions, interest charges, penalties or amounts due the Unemployment Compensation Trust Fund from any employer under this chapter and all judgments recovered by the Director of the Employment Department against any employer under this chapter shall be given the same priority as taxes and shall be deemed preferred to all general claims in all bankruptcy proceedings, trustee proceedings, proceedings for the administration of estates, receiverships and assignments for the benefits of creditors involving the employer liable therefor or the property of such employer.
OR Rev Stat § 657.525 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.525 - Lien on subjects and products of labor for which contributions are due.

A lien is created in favor of the Director of the Employment Department upon all real property within this state and any structure or improvement thereon and upon any mine, lode, deposit, mining claim, road, tramway, trail, flume, ditch, pipeline, building or other structure or equipment on or pertaining thereto, and upon all lumber, sawlogs, spars, piles, ties or other timber, and upon all other manufactured articles of whatsoever kind or nature upon which labor is performed by the workers of any employer subject to this chapter, in a sum equal to the amount at any time due from such employer to the director on account of labor performed thereon by the workers of such employer, together with interest and penalties.
OR Rev Stat § 657.530 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.530 - Lien on property used in connection with employment on which contributions are due.

The Director of the Employment Department also shall have a lien upon all real or personal property of the employer used in connection with the employment on which contributions are due, in a sum equal to the amount at any time due from any employer subject to this chapter on account of labor performed by the workers of such employer, together with interest and penalty.
OR Rev Stat § 657.535 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.535 - Liens under ORS 657.525 or 657.530; priority; filing statement of lien; foreclosure.

(1) The liens created by ORS 657.525 and 657.530 shall be prior to all other liens and encumbrances, except labor liens and taxes, and they shall have equal priority with other tax liens. (2) In order to assert such liens, the Director of the Employment Department shall, within 60 days after the employer is in default, as provided in ORS 657.515 (3), file with the county clerk of the county within which such property is then situated, a statement in writing describing the property upon which a lien is claimed and stating the amount of the lien claimed by the director. If a lien is claimed on real property not then owned by the employer, such statement must be filed within 60 days from the completion of the work. (3) When a lien is claimed on real property, the director shall, within one year from the filing of the statement, commence a suit to cause such lien to be foreclosed in the manner provided by law for the foreclosure of other liens on real or personal property. If the lien is claimed on personal property, the director may, within one year from the filing of the statement, commence foreclosure proceedings as provided in ORS 87.110 and 87.115 (1973 Replacement Part). [Amended by 1987 c.158 §127]
OR Rev Stat § 657.540 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.540 - Lien on property of defaulting employer; recording; priority; foreclosure.

(1) If an employer liable for the payment of contributions to the Unemployment Compensation Trust Fund is in default, as provided in ORS 657.515 (3), the amount of contributions, interest and penalties due shall be a lien in favor of the Director of the Employment Department upon all property, whether real or personal, belonging to such employer. (2) The lien shall be perfected and attach: (a) To real and personal property located within the county, upon the recording of a warrant, as provided in ORS 657.642, with the clerk of the county in which the property is located. (b) To personal property wherever located within the state, upon: (A) The recording of a warrant, as provided in ORS 657.642, with the clerk of any county; and (B) The filing of a copy of the warrant with the Secretary of State as provided in ORS 657.542. (3) The lien created by this section is prior to all liens and encumbrances recorded subsequent to the filing of notice of claim of lien, except state and county tax liens and labor liens. (4) The lien created by this section may be foreclosed by a suit in the circuit court in the manner provided by law for the foreclosure of other liens on real or personal property. [Amended by 1965 c.359 §6; 1991 c.277 §1]
OR Rev Stat § 657.542 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.542 - Filing liens and warrants with Secretary of State.

(1) A copy of any statement of lien filed as provided in ORS 657.535 or any warrant attaching the lien of ORS 657.540 may also be filed in the office of the Secretary of State. Filing in the office of the Secretary of State shall have no effect until a copy of the statement of lien or a warrant has been recorded with a county clerk. (2) When a copy of the statement of lien or the warrant is filed with the Secretary of State in compliance with subsection (1) of this section, such filing shall have the same effect with respect to personal property as if the copy of the statement of lien or the warrant had been duly recorded with the county clerk in each county of this state. (3) A copy of the statement of lien or the warrant so filed with the Secretary of State shall be filed and indexed by the Secretary of State in the same manner as is provided in ORS 79.0501 for the filing and indexing of financing statements. [1959 c.598 §9; 1961 c.726 §425; 1991 c.277 §2; 2001 c.445 §179]
OR Rev Stat § 657.545 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.545 - Release of ORS 657.540 lien by filing security.

(1) The employer against whose property a lien has been filed under ORS 657.540 may cause the property to be released by filing with the county clerk of the county wherein such lien is recorded a bond or an irrevocable letter of credit in a sum double the amount claimed in said lien, executed by a surety company licensed to do business in Oregon or by two freeholders of this state, having the qualifications of bail upon arrest or in the case of a letter of credit issued by an insured institution, as defined in ORS 706.008, to be approved by the circuit judge of the district in which said lien is filed, or, in the event of the absence of the circuit judge from the county in which said lien is filed, then by the county judge of said county, running to the Director of the Employment Department and conditioned for the payment of all damages, costs, charges and disbursements that may be recovered by the director against such employer or that may be found to be a lien upon or against the property of such employer. (2) The clerk shall issue to such employer a certificate stating that the bond or letter of credit is substituted in lieu of the property of said employer and that the lien on said property is forever released and discharged. A marginal entry of said release and bond or letter of credit shall be made in the lien docket containing the original record of statement of claim. (3) If the director establishes the validity of the lien by a suit to foreclose the same, the director is entitled to judgment against the sureties upon said bond or against the issuer of the letter of credit. [Amended by 1991 c.331 §98; 1997 c.631 §518; 2003 c.576 §532]
OR Rev Stat § 657.552 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.552 - Limitations on notices of assessment and on actions to collect contributions, interest and penalties.

(1) Except in the case of failure without good cause to file a return, fraud or intent to evade any provision of this chapter or authorized rules, every notice of assessment shall be given within four years after the last day of the month following the close of the calendar quarter during which the contribution liability included in the assessment accrued. An employer or person liable under ORS 657.516 may waive this limitation period or may consent to its extension. (2) In case of failure without good cause to file a return, every notice of assessment shall be given within eight years after the last day of the month following the close of the calendar quarter during which the contribution liability included in the assessment accrued. An employer or person liable under ORS 657.516 may waive this limitation period or may consent to its extension. (3) An action or suit may not be commenced to collect any amount of contributions, interest or penalties due under assessment unless such action or suit is commenced within three years from the date of the assessment, except in the case of fraud or intent to evade any provision of this chapter or authorized regulations, an action or suit may be commenced at any time. (4) If the cause of action or suit accrues or has accrued against any employer or person liable under ORS 657.516 who is out of the state or concealed therein, such action or suit may be commenced within three years after the return of the employer or person into the state, or the time of the concealment of the employer or person has ended. [1963 c.354 §5 (657.552, 657.652, 657.679, 657.681 and 657.683 enacted in lieu of 657.472, 657.512, 657.550 and 657.672); 2003 c.14 §405; 2009 c.79 §4]
OR Rev Stat § 657.555 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.555 - Authority to release, compromise or satisfy liens.

Any lien provided for in ORS 657.525 to 657.540 may be released, compromised or satisfied by the Director of the Employment Department, and the property against which a lien is claimed shall be released therefrom by filing a notice of such release or satisfaction with the county clerk of the county in which the notice of lien claim was filed.
OR Rev Stat § 657.557 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.557 - Remedies for collection of contributions not exclusive; prevailing party in civil action to recover costs.

(1) Remedies given to the Director of the Employment Department under this chapter for the collection of contributions, interest and penalties shall be cumulative and no action taken by the director or the duly authorized representative of the director, the Attorney General, or any other officer, shall be construed to be an election on the part of the state or any of its officers to pursue any remedy to the exclusion of any other. (2) In any civil action brought under this section, the prevailing party is entitled to recover from the opposing party or parties reasonable costs and attorney fees to be fixed by the court upon entry of a final order or judgment in favor of the prevailing party in a court hearing, trial or on appeal. [1959 c.598 §5; 1991 c.607 §1; 2003 c.576 §533]
OR Rev Stat § 657.560 (2021)
2021 Oregon Revised Statutes|Volume : 16 - Trade Practices, Labor and Employment|Chapter 657 - Unemployment Insurance|Section 657.560 - Joining director in actions involving title of property subject to director’s lien.

The Director of the Employment Department may be made a party to any suit or action involving the title to real or personal property against which the director has or may claim a lien under this chapter.