reglab/housing_qa huggingface dataset:
OR Rev Stat § 311.821 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.821 - Refunds authorized in event of certain boundary changes of taxing districts; reimbursements.

(1) Whenever in any year the boundaries of a taxing district have been reduced by proceedings occurring after the date provided in ORS 308.225, and whenever such changes in boundaries were not disregarded by the county assessor as required by ORS 308.225, and as a result thereof taxes have been levied and collected upon the reduced territory of such district, which taxes were not levied and extended upon the territory detached from such district, the county governing body shall refund out of the unsegregated tax collections account to the taxpayers of the territory upon which the levy was imposed and the taxes collected, the proportionate amount of money in excess of the amount that would have been collected from the territory comprising the entire district had the levy been uniform throughout the district. A written claim for refund of such collection shall be filed with the county governing body within six years from the assessment date for the fiscal year for which the taxes were collected. (2) Whenever in any year the boundaries of a taxing district have been reduced by boundary changes pursuant to law after the date provided in ORS 308.225, and such changes in boundaries have been disregarded by the county assessor as required by ORS 308.225, and as a result thereof taxes were levied upon property within such withdrawn area by such district and also for the same tax year by another taxing district providing the same service or services, subjecting such property to double taxation for any tax year, the county governing body shall refund out of the unsegregated tax collections account to the taxpayers of the territory upon which the levy was imposed and the tax was collected the proportionate amount of money in excess of the amount that would have been paid by such taxpayers had the withdrawal been recognized by the assessor as effective for the tax year involved; provided, all such property shall remain liable for indebtedness incurred prior to the boundary change as otherwise required by law. A written claim for refund of such tax collection shall be filed with the county governing body within two years from the assessment date for the fiscal year for which the taxes were collected. (3) If the claim is in proper form, the county governing body shall take action by resolution spread upon its journal, and repayments shall be made by orders drawn on the county treasurer for the several amounts and issued to the several taxpayers shown by the tax records to have made the payments originally. (4) Immediately upon such reimbursement the tax collector shall make the necessary correcting entries in the records of the office of the tax collector. [1965 c.344 §40 (enacted in lieu of 311.820 and 311.825); 1979 c.702 §3; 1985 c.162 §11]
OR Rev Stat § 311.850 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.850 - Findings.

The Legislative Assembly finds that the construction of a facility may have substantial economic impact upon units of local government obligated to furnish services, buildings or other resources in the area in which the facility is being constructed. The Legislative Assembly further finds that this impact may occur in advance of the time when sufficient real market value occasioned by construction of the facility is added to the assessment and tax roll to bear the facility’s portion of the costs of the governmental services, buildings or other resources that the facility’s construction necessitates. The purposes of ORS 311.850 to 311.870 is to provide a method for prepaying ad valorem property taxes during the period of planning and construction of the facility, in order that units of local government may provide the services, buildings or other resources necessitated without imposing an undue burden upon other properties subject to taxation within the unit, and to provide for repayment of the amounts prepaid. [1975 c.563 §1; 1991 c.459 §261; 2005 c.94 §66]
OR Rev Stat § 311.855 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.855 - Definitions for ORS 311.850 to 311.870.

As used in ORS 311.850 to 311.870, unless the context requires otherwise, "facility" means: (1) A thermal power plant, as defined in ORS 469.300. (2) A hydroelectric power project, as described in ORS 543.010. (3) Any building or improvement that is suitable for use for industrial, commercial, manufacturing or warehousing purposes. [1975 c.563 §2]
OR Rev Stat § 311.860 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.860 - Agreement for prepayment; contents; filing; certificate of payment.

(1) Any person proposing to construct a facility who has applied for and obtained the necessary preliminary construction permits or certificates and the governing body of any taxing unit obligated to furnish services, buildings or other resources in the area in which the construction is to take place may enter into an agreement to carry out the purposes of ORS 311.850. An agreement entered into under this section shall contain provisions pertaining to and in accordance with the following: (a) The payment of moneys to the taxing unit by the person proposing to construct the facility. The person shall make the payment prior to or during the period of the construction. (b) The amounts of the payments to be made by the person proposing to construct the facility and the dates for making the payments. (c) A reduction in real market value for the facility for purposes of computing the rate of levy of the taxing unit entering into the agreement for each year of a period of years, not to exceed 10, commencing on or in the course of completion of the construction of the facility. The amount of reduction allowed by the agreement shall be a percentage amount, not to exceed 50 percent, of the real market value of the facility as of any assessment date affected by the reduction, and may be fixed or graduated over the period of years for which the reduction is allowed. The total reduction allowed by the agreement shall result in a tax benefit for the facility that is estimated to be equivalent to the total amount of payments made under the agreement to the taxing unit, plus interest at the maximum rate of eight percent per annum from the date of each payment. In no event, however, shall the total reduction in real market value during the period of years of reduction cause a total reduction in taxes that exceeds the total amount of moneys previously paid plus interest. (2) A copy of an agreement entered into under this section shall be filed with the county assessor of each county in which a taxing unit that is a party to the agreement is located. (3) Prior to April 1 preceding the first tax year for which the exemption granted by ORS 311.865 applies, the governing body of the taxing unit that is a party to the agreement may certify to the county assessor that all payments have been made to the taxing unit in accordance with the terms of the agreement. The county assessor may not grant the exemption for any year unless the county assessor has received such certificate. Review of denial of an exemption under this section shall be as provided by ORS 305.275. [1975 c.563 §3; 1979 c.772 §18; 1991 c.459 §262; 2005 c.94 §67]
OR Rev Stat § 311.865 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.865 - Exemption; amount; termination.

There shall be exempt from the levy of the taxing unit that is the party to an agreement entered into under ORS 311.860 for each tax year indicated in the agreement, the percentage amount of real market value, allocable to or within the taxing unit, of the facility specified in the agreement for that tax year. The assessor shall modify the amount of the exemption or terminate the exemption at such time as the assessor determines that the monetary value of the exemption has equaled the amount of moneys paid by the facility under the agreement plus interest. [1975 c.563 §4; 1991 c.459 §263]
OR Rev Stat § 311.870 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.870 - Characterization of prepaid taxes.

Moneys received by a taxing unit pursuant to an agreement entered into under ORS 311.850 to 311.870 shall be considered a budget resource and shall not be offset against the levy of the taxing unit. [1975 c.563 §5]
OR Rev Stat § 311.990 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.990 - Penalties.

(1) Violation of ORS 311.270 is a Class B violation. (2) Violation of ORS 311.350 is a Class B misdemeanor. (3) Violation of ORS 311.425 (1) is a Class A violation. (4) If a tax collector fails to comply with any of the provisions of law relating to the receiving and receipting of moneys and warrants collected by the tax collector for taxes, the tax collector commits a Class A violation. The court before whom the tax collector is tried shall declare the office of the tax collector vacant for the remainder of the term of the tax collector. (5) If a tax collector willfully returns as unpaid any tax which has been paid to the tax collector, the tax collector commits a Class B misdemeanor. (6) If a tax collector or sheriff neglects or refuses to pay over all moneys collected by the tax collector or sheriff for taxes to the county treasurer, or neglects or refuses to make a return of delinquent taxes of the county, or any other return or statement, as required by the laws relating to the collection of property taxes, the tax collector or sheriff commits a Class C felony. (7) A person who knowingly makes a false oath under ORS 311.666 to 311.701 commits perjury and shall be punished as provided by ORS 162.085. [Subsection (7) enacted as 1963 c.569 §23; 1971 c.743 §354; 1971 c.747 §19; 1979 c.689 §26; 1999 c.1051 §175; 2011 c.597 §84]
OR Rev Stat § 312.005 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 312 - Foreclosure of Property Tax Liens|Section 312.005 - "District attorney" described.

As used in this chapter, unless the context requires otherwise, "district attorney" shall include county counsel appointed pursuant to ORS 203.145. [1971 c.245 §2]
OR Rev Stat § 312.010 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 312 - Foreclosure of Property Tax Liens|Section 312.010 - When real property subject to tax foreclosure; listing other charges with taxes.

(1) Except as otherwise provided by law, real property within this state is subject to foreclosure for delinquent taxes whenever three years have elapsed from the earliest date of delinquency of taxes levied and charged thereon. (2) All special assessments, fees or other charges charged against the property subject to foreclosure which are due and unpaid for any year or years for which ad valorem taxes are delinquent and for which there is no other provision of law for their payment out of the foreclosure proceeding, shall be listed with the delinquent ad valorem taxes in the foreclosure proceedings and foreclosed and collected as a part of such proceedings in the same manner as the delinquent ad valorem taxes. In any event, if three years have elapsed since the special assessment, fee or charge has been placed on the tax roll for collection and the assessment, fee or charge remains unpaid, it may be included in the next foreclosure proceeding and foreclosed and collected as part of such proceeding. [Amended by 1965 c.344 §41]
OR Rev Stat § 312.020 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 312 - Foreclosure of Property Tax Liens|Section 312.020 - Supervision by Department of Revenue; enforcement.

(1) The Department of Revenue shall have general supervision and control over tax foreclosure proceedings under ORS 312.010 to 312.120 and 312.130 to 312.240 to the end that such proceedings shall be conducted in a uniform and orderly manner in all counties of the state. (2) Whenever any district attorney fails to institute or complete foreclosure proceedings in the manner required by this chapter, the department may call upon the Attorney General to institute or complete such proceedings. For this purpose, the Attorney General shall have the same powers and authority as a district attorney under this chapter. All costs incurred by the Attorney General shall be borne by the county in which the foreclosure proceedings are undertaken. Upon presentation by the Attorney General to the county governing body of a certified, itemized statement of costs, the governing body shall order payment to the Attorney General out of any available funds of the county. If no payment is made within 30 days thereafter, the Attorney General shall submit to the Secretary of State a certified, itemized statement of such costs and the Attorney General shall be reimbursed upon the order of the Secretary of State to the State Treasurer, from the county’s share of the state’s cigarette and liquor revenues. [Amended by 1971 c.245 §3]
OR Rev Stat § 312.030 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 312 - Foreclosure of Property Tax Liens|Section 312.030 - Annual foreclosure list; suppression of certain public employee names; interest on taxes in list.

(1) Within two months after the day of delinquency of taxes of each year the tax collector shall prepare a list of all real properties then subject to foreclosure. The list shall be known as the foreclosure list and shall contain: (a) The names of the several persons appearing in the latest tax roll as the respective owners of tax-delinquent properties. If the owner of the property is an attorney, or a public safety officer, county juvenile department employee or civil code enforcement officer who has applied for an exemption under ORS 192.345, the list shall state that the name of the owner is suppressed by law. (b) A description of each such property as it appears in the latest tax roll. (c) The year or years for which taxes are delinquent on each property. (d) The principal amount of the delinquent taxes of each year and the amount of accrued and accruing interest thereon to the day of publication. (2) Thereafter, and until judgment is obtained pursuant to ORS 312.090, interest shall be charged and collected on each of the several amounts of taxes included in the foreclosure list at the rate provided in ORS 311.505 (2). [Amended by 1975 c.704 §5; 1979 c.703 §11; 1987 c.311 §3; 2007 c.687 §4; 2015 c.313 §3; 2019 c.61 §3]
OR Rev Stat § 312.040 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 312 - Foreclosure of Property Tax Liens|Section 312.040 - Notice of proceeding; service.

(1) Notice of each foreclosure proceeding shall be given by publication and by both certified and regular first class mail as provided in this section: (a) Notice shall be given by one publication of the foreclosure list in a newspaper of general circulation in the county, to be designated by the county court or board of county commissioners. The price charged by the newspaper shall be at the legal rate as provided by law. A copy of the newspaper notice shall be mailed by the county to each incorporated city in the county. (b) In addition, notice of the foreclosure proceeding shall be sent by certified and regular first class mail to the owner or owners, as shown in the county deed records, of each property included on the foreclosure list at the address or addresses as reflected in the county records under ORS 93.260, 311.555 or 311.560. (2) Each notice given under subsection (1) or (4) of this section shall identify the particular property or properties that is the subject of the notice. (3) All persons owning or claiming to own, or having or claiming to have, any interest in any property included in the foreclosure list are required to take notice of such proceeding and of all steps thereunder. (4) If it is deemed expedient to do so, notice of the institution of the foreclosure proceeding may be given by personal service. Notice by personal service shall be in lieu of service by publication and certified and regular first class mail required by subsection (1) of this section as to the defendant or defendants so served, and it shall not be necessary to include in the publication of the foreclosure list the names of such defendants or the descriptions or other matters relating to their respective properties. [Amended by 1957 c.68 §1; 1983 c.657 §9; 1985 c.613 §29; 1987 c.311 §4]
OR Rev Stat § 312.050 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 312 - Foreclosure of Property Tax Liens|Section 312.050 - Instituting foreclosure proceedings.

(1) On the day that is three months after the day of delinquency of taxes of the latest year, the tax collector, with the assistance of the district attorney, shall institute proceedings to foreclose the liens for all the delinquent taxes against each of the several properties included in the foreclosure list. (2) One general proceeding shall be brought on the part of the county to foreclose the tax liens against each of the properties included in the foreclosure list. The person whose name appears in the latest tax roll as the owner of any property described in the latest tax roll shall be considered and treated as the owner of the property. Each proceeding shall be a proceeding in rem against the property itself. If in any tax roll it appears that the owner of any property is unknown, or that the name of the owner is exempt from disclosure under ORS 192.345, then the property shall be proceeded against as property belonging to an unknown owner. [Amended by 1979 c.703 §12; 1987 c.311 §5; 2007 c.687 §5; 2017 c.315 §19]
OR Rev Stat § 312.060 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 312 - Foreclosure of Property Tax Liens|Section 312.060 - Application for judgment foreclosing lien; effect and correction of irregularity, informality, omission or other error.

(1) Application for judgment foreclosing any tax lien shall be in writing, shall be verified, and shall contain a succinct statement of the cause of suit. All amendments may be made that are permissible in any civil action. The application for judgment, together with a certified copy of the foreclosure list, shall be filed with the clerk of the court on the day of the first publication of the foreclosure list. (2) No assessment of property or charge for taxes shall be considered invalid because of: (a) An irregularity in an assessment roll. (b) An assessment roll not having been made, completed or certified within the time prescribed by law. (c) The property having been listed or charged in an assessment or tax roll without any name, or with a name other than that of the owner. (3) No error or informality on the part of any officer in connection with assessment, equalization, levy or collection shall vitiate or affect the assessment of the property or the taxes thereon. (4) Any such irregularity, informality, omission or other error may, in the discretion of the court, be corrected to conform to law. [Amended by 1979 c.284 §137; 1989 c.411 §1; 2003 c.46 §28; 2003 c.576 §414]
OR Rev Stat § 312.070 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 312 - Foreclosure of Property Tax Liens|Section 312.070 - Answer and defense to application by person interested.

Any person interested in any real property included in the foreclosure list may file an answer and defense to the application for judgment within 30 days after the date of the first publication of the foreclosure list, exclusive of the day of the first publication. The answer and defense shall be in writing under oath and shall specify the particular cause of objection. [Amended by 2003 c.576 §415]
OR Rev Stat § 312.080 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 312 - Foreclosure of Property Tax Liens|Section 312.080 - Summary hearing.

The court shall examine the application for judgment. If answer and defense is filed by any defendant or other interested person, the matter shall be heard in a summary manner without other pleading. [Amended by 2003 c.576 §416]
OR Rev Stat § 312.090 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 312 - Foreclosure of Property Tax Liens|Section 312.090 - Judgment; lien; interest.

The court shall give judgment for the delinquent taxes and interest appearing to be due on the several parcels of real property described in the application, and shall enter a judgment requiring that the several liens of such taxes be foreclosed. The judgment shall be a several judgment against and a lien on each parcel of property included therein. The several judgment shall bear interest at the legal rate from the date of entry thereof. [Amended by 2003 c.576 §417]
OR Rev Stat § 312.100 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 312 - Foreclosure of Property Tax Liens|Section 312.100 - Order for sale of properties to county; certified copy of judgment as certificate of sale.

The court shall order that the several properties, against which the judgment is entered, shall be sold directly to the county for the respective amounts of taxes and interest for which the properties severally are liable. The clerk of the court shall deliver to the tax collector a certified copy of the judgment, included in which shall be a list of the properties so ordered sold, with the several amounts due thereon. The certified copy shall constitute a certificate of sale to the county of the several properties described in the judgment and no other certificate need be issued. [Amended by 1989 c.411 §2; 2003 c.576 §418]
OR Rev Stat § 312.110 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 312 - Foreclosure of Property Tax Liens|Section 312.110 - Removal of property from foreclosure proceedings.

At any time prior to judgment, any parcel of real property may be removed from the foreclosure proceeding by payments such as would have prevented inclusion of the property in the foreclosure list, plus any additional interest or penalty accrued; except that after the first publication of the foreclosure list any person seeking to remove any property from the foreclosure proceeding shall pay, in addition to the particular amounts of taxes and interest otherwise required, a penalty of five percent of the total amount of taxes and interest charged against the property. The penalty and fee shall be in lieu of all publication costs and other charges in connection with the foreclosure proceeding. On receipt of the payments as to a particular property, prior to the filing of the application for judgment, the tax collector shall make the proper entries in the tax roll and shall remove the property from the foreclosure list and proceeding. Subsequent to filing of the application for judgment, no property may be removed from the foreclosure list and proceeding except on order entered by the court. The removal of any property from the foreclosure list and proceeding, as provided in this section, does not release the property from the lien of any unpaid tax thereon, but the unpaid taxes shall remain valid and subsisting liens as though the foreclosure proceeding had not been instituted. [Amended by 1983 c.472 §1; 1987 c.311 §6; 2003 c.576 §419]