reglab/housing_qa huggingface dataset:
OR Rev Stat § 311.636 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.636 - Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State; electronic notice of release or cancellation; fees.

(1) As used in ORS 311.636 to 311.642: (a) "Business personal property" means tangible personal property, and machinery and equipment that a tax collector treats as personal property pursuant to ORS 311.549. (b) "Business personal property" does not include manufactured structures and floating homes. (2)(a) The tax collector of a county may transmit an electronic notice of a warrant issued for delinquent property taxes on business personal property to the Secretary of State for filing as provided in this section. (b) Certification by the tax collector of warrants for delinquent property taxes on business personal property entitles the warrants to be filed and no other certification or acknowledgment is necessary. (3) If an electronic notice of a warrant is transmitted to the Secretary of State for filing under subsection (2) of this section, the Secretary of State shall cause the warrant to be marked, held and indexed in accordance with the provisions of ORS 79.0519 in the same manner as a financing statement under ORS chapter 79. (4) A county tax collector who transmits an electronic notice of a warrant under this section shall transmit an electronic notice of a release or cancellation of the warrant to the Secretary of State for filing as soon as practicable after the amount due on the warrant is paid in full or canceled. (5) If an electronic notice of release or cancellation of a warrant is transmitted to the Secretary of State for filing under subsection (4) of this section, the Secretary of State shall, as applicable: (a) Cause a certificate of release to be marked, held and indexed in the same manner as a termination statement under ORS 79.0512; or (b) Cause a certificate of cancellation to be held, marked and indexed in the same manner as a release of collateral under ORS 79.0512. (6) The Secretary of State shall specify the format, required information and manner of transmission for an electronic notice transmitted under this section. The Secretary of State shall file an electronic notice only if the tax collector has complied with the Secretary of State’s specifications. (7) The Secretary of State may: (a) Establish a fee for accepting an electronic notice transmitted by a tax collector to the Secretary of State for filing under this section. (b) Adopt rules to implement the provisions of this section and ORS 311.637 and 311.638. (8) The tax collector may add to the amount due on a warrant any fee charged by the Secretary of State for filing an electronic notice of the warrant or the release or cancellation of the warrant pursuant to this section. (9) Transmitting an electronic notice of a warrant to the Secretary of State for filing under this section does not affect the tax collector’s obligation to have the warrant recorded pursuant to ORS 311.625. [2015 c.444 §2]
OR Rev Stat § 311.637 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.637 - Expiration and extension of electronic notice of warrant.

(1) Except as otherwise provided in this section, an electronic notice of a warrant transmitted under ORS 311.636 expires 10 years after the Secretary of State files the electronic notice. (2)(a) At any time before an electronic notice of a warrant expires, a county tax collector may transmit an electronic certificate of extension for the warrant, in the same manner as an electronic notice of a warrant is transmitted under ORS 311.636, to the Secretary of State for filing. (b) The Secretary of State shall note when the Secretary of State receives the electronic certificate of extension and shall file the electronic certificate of extension in the same manner as an electronic notice of a warrant is filed under ORS 311.636. (3)(a) An electronic certificate of extension filed under this section expires 10 years after the Secretary of State files the electronic certificate of extension. (b) Only one electronic certificate of extension may be filed under this section for each electronic notice of a warrant. (4) An electronic certificate of extension transmitted after the electronic notice of a warrant expires as provided in subsection (1) of this section has no effect. (5) The Secretary of State shall file an electronic certificate of extension only if the tax collector has complied with the Secretary of State’s specifications under ORS 311.636 (6). [2015 c.444 §3]
OR Rev Stat § 311.638 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.638 - Public access to electronic notices.

The Secretary of State shall provide the public with access to information relating to electronic notices of warrants and release and cancellation of warrants transmitted for filing pursuant to ORS 311.636 under the same conditions, in the same form and to the same extent that the Secretary of State provides information relating to financing statements the Secretary of State files pursuant to ORS chapter 79. [2015 c.444 §4]
OR Rev Stat § 311.639 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.639 - Seller of business personal property to provide purchaser with property tax disclosure notice.

A seller of business personal property shall provide a prospective purchaser of the property with a disclosure notice that includes at least the following information: (1) Whether any property taxes assessed on the property for any property tax year are outstanding; (2) Whether there are any liens against the property; (3) If known, the name of any county in which the property has ever been assessed for property tax purposes other than the county in which the property is located at the time of the proposed purchase transaction; (4) If known, the name and address of any other person that has owned or had possession or control of the property; and (5) The fact that ORS 311.641 may apply to the purchase transaction. [2015 c.444 §5]
OR Rev Stat § 311.640 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.640

[Amended by 1955 c.720 §4; 1973 c.305 §9; 1981 c.346 §7; 2001 c.41 §4; 2001 c.43 §1; renumbered 311.644 in 2015]
OR Rev Stat § 311.641 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.641 - Bona fide purchaser of business personal property; release of lien.

(1) For purposes of this section, a bona fide purchaser is a person that purchases business personal property: (a) In good faith; (b) For value; (c) In an arm’s-length transaction; and (d) Without notice of delinquent property taxes on the property, as described in subsection (2) of this section. (2) A person purchases property without notice of delinquent property taxes on the property if, as of the date of the purchase transaction, the person: (a) Does not have actual notice of the taxes, from the disclosure notice required under ORS 311.639 or otherwise; (b) Has completed reasonable diligence with respect to: (A) The information included on the disclosure notice required under ORS 311.639, or can attest that the seller failed to provide the disclosure notice; and (B) Any other relevant facts that the person knew or should have known about the transaction; (c) Has searched and found no warrant for delinquent property taxes on the property recorded in the County Clerk Lien Record of the county in which the property is located at the time of the purchase transaction or of any other county in which the person, at the time of the purchase transaction, knew or should have known the property was previously located; and (d) Has searched the Secretary of State’s Uniform Commercial Code system within three business days before the date of the purchase transaction and found no unsatisfied warrant for delinquent property taxes on the property, as evidenced by a screen printout of the search results. (3) For purposes of ORS 311.635, a bona fide purchaser is not liable for property taxes that were delinquent on the date of the purchase transaction in which the bona fide purchaser acquired the business personal property or for interest or fees related to the delinquent property taxes. (4)(a) Upon receipt of sufficient information to determine that a purchaser of business personal property on which delinquent property taxes are outstanding is a bona fide purchaser, a tax collector shall release the lien for the taxes with respect to the property that was the subject of the purchase transaction. (b) The release of the lien does not affect: (A) The personal liability of the owner, or person in possession or control of the property, at the time the property was assessed, arising under ORS 311.455. (B) The lien on property, other than the property that was the subject of the purchase transaction, arising under ORS 311.405 (3). [2015 c.444 §6]
OR Rev Stat § 311.642 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.642 - Compromise property tax payment from purchaser of business personal property; release of lien; total amount of taxes remains personal liability of taxpayer at time of assessment; refund to purchaser.

(1)(a) The tax collector of a county may accept from a purchaser of business personal property on which property taxes were delinquent on the date of the purchase transaction a compromise payment that is less than the total outstanding amount of taxes, interest and fees. (b) The amount of the compromise payment must be equitable in consideration of all the facts and circumstances of the transaction in which the purchaser acquired the property. (2) Upon receipt of the compromise payment, the tax collector shall release the lien for the taxes on the business personal property that was the subject of the purchase transaction. (3) Notwithstanding receipt of a compromise payment under this section, the total outstanding amount described in subsection (1)(a) of this section, without reduction for the amount of the compromise payment, remains as: (a) A personal liability of the owner, or person in possession or control of the property, at the time the property was assessed, arising under ORS 311.455. (b) A lien on property, other than the property that was the subject of the purchase transaction, arising under ORS 311.405 (3). (4)(a) If the total outstanding amount described in subsection (1)(a) of this section is paid after receipt of a compromise payment, the amount of the compromise payment shall be refunded to the purchaser. (b) Upon receipt of the total outstanding amount described in subsection (1)(a) of this section, the tax collector shall notify the governing body of the county that a refund is due under this subsection. The refund shall be made without interest in the manner provided in ORS 311.806. [2015 c.444 §7]
OR Rev Stat § 311.645 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.645 - Charging personal property taxes against real property.

(1) Whenever, after delinquency, in the opinion of the tax collector, it becomes necessary to charge taxes on personal property against real property in order that the personal property taxes may be collected, the tax collector shall select for the purpose some particular tract or lots of real property owned by the person, firm, corporation or association owing the personal property taxes and shall note on the tax roll opposite the tract or lots selected the taxes on the personal property. Thereafter, the personal property taxes shall be a lien on the real property selected and shall be enforced in the same manner as other tax liens on real property. The notation of the lien, with the date thereof, shall be entered on the tax roll. Unless the notation and date are entered on the roll, the lien shall be of no force or effect. (2) Subsection (1) of this section shall not be applicable to real property as to which all of the following conditions exist: (a) The property is owned as tenants by the entirety by a member of a partnership and the spouse of the member who is not a member of the partnership. (b) The property is used as the personal residence of the spouse. (c) The partner contributed no part of the consideration in the transaction which vested an ownership interest in the spouse. (d) The delinquent personal property taxes for which a lien is sought under subsection (1) of this section are the taxes of the partnership and not of the spouse. (3) Any lien upon real property described in subsection (2) of this section is void and of no effect. (4) Any lien upon property described in subsection (2) of this section existing on August 22, 1969, or which may hereinafter be imposed, shall be extinguished, set aside and held for naught upon the verified petition of the spouse to the county commissioners and proof by the spouse of the requirements described in subsection (2) of this section. Upon approval of the petition, the county commissioners shall order the necessary correction to be made in the tax rolls. [Amended by 1969 c.701 §1; 2001 c.753 §1]
OR Rev Stat § 311.650 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.650 - Collection of taxes on real property of the United States held under contract of sale, lease or other interest less than fee.

In addition to all other remedies available for the collection of taxes, all taxes levied in any year against real property held under contract of sale, lease or other interest less than fee, as provided in ORS 307.050 and 307.060, shall be a debt due and owing from the person, corporation or association holding the property as of the date of delinquency for taxes on real property for the tax year. If the tax is not paid within one year from such date, the county within which the real property is located may institute for itself, the State of Oregon and all other municipal corporations sharing in such taxes, an action for the collection of the taxes, together with interest, costs and other lawful charges thereon. At the time of commencement of the action the county shall have the benefit of all laws of this state pertaining to provisional remedies against the properties either real or personal, of the person, corporation or association.
OR Rev Stat § 311.651 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.651 - Collection of taxes on real property of public entity held under leasehold or other interest less than fee; writs of attachment.

(1) As used in this section, "property interest" means a leasehold interest, or other interest or estate less than a fee simple. (2) Ad valorem property taxes assessed on real property pursuant to ORS 307.060 or 307.110, in addition to being a lien on the real property under ORS 311.405, are a personal liability of the person whose property interest in the real property gives rise to taxation under ORS 307.060 or 307.110. (3) If taxes assessed under ORS 307.060 or 307.110 are not paid before they become delinquent or before the termination of the property interest giving rise to taxation, the county in which the real property is located may, in addition to the remedies provided by statute for the collection of taxes on real property, maintain an action for itself, and for all other municipal corporations, taxing districts or political subdivisions sharing in the taxes, against the person described in subsection (2) of this section for the collection of the taxes, together with interest, penalties, costs and other lawful charges on the taxes. (4)(a) At the time of the commencement of an action for the collection of taxes pursuant to subsection (3) of this section, the county shall have the benefit of all the laws of this state pertaining to provisional remedies against the real and personal property of the person owing the taxes, without the necessity of filing either an affidavit or undertaking, as otherwise provided by statute. (b) The county clerk of the county in which the action is commenced shall immediately issue writs of attachment on application by the tax collector or the district attorney for the county as plaintiff. The writs shall be directed to the sheriffs of as many counties as the tax collector or the district attorney directs. [2015 c.52 §1] Note: 311.651 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 311 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 311.655 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.655 - Companies assessed by Department of Revenue; tax as debt; lien for taxes; action for collection; warrant for payment.

(1) Except as provided in ORS 308.640 and 308.820, all taxes assessed and levied against the properties, both real and personal, of companies specified in ORS 308.515 shall be a debt due and owing from such companies and shall constitute a lien as of July 1 of the year of assessment on all the real and personal property of such companies within this state. Such taxes shall become delinquent whenever any specified installment is not paid on or before its due date as provided in ORS 311.505. (2) Whenever taxes so assessed and levied against any of such companies are not paid before the date of delinquency thereof, the county in which the taxes are due and owing immediately shall institute for itself, the State of Oregon, and all other municipal corporations sharing in the taxes, an action to collect the taxes, together with interest, penalties, costs and other lawful charges thereon. At the time of commencement of the action the county shall have the benefit of all laws of this state pertaining to provisional remedies against the properties, either real or personal, of such company or companies, without the necessity of filing either an affidavit or undertaking, as otherwise provided by law. The county clerk of the county where the action is commenced shall immediately issue writs of attachment and garnishment on application by the district attorney of the county. The writs shall be directed to the sheriffs of as many counties as the district attorney deems necessary. The Department of Revenue immediately shall be notified of the tax delinquency of the company and of the commencement of the action. (3) If the defendant in an action commenced pursuant to subsection (2) of this section operates or has properties in more than one county in the state, the Department of Revenue shall be made a party plaintiff in the action. If taxes so assessed and levied against the defendant by any other county of the state are also delinquent, such county or counties shall also be made parties plaintiff in the action. (4) At any time after delinquency the tax collector of any county in which personal property taxes are due and owing may in addition to the county’s right to commence an action as provided in subsection (2) of this section, issue a warrant to enforce payment thereof in the manner provided for in ORS 311.610 and 311.620 and cause the warrant to be filed as provided in ORS 311.625. [Amended by 1957 c.628 §10; 1971 c.378 §1; 1979 c.703 §9; 1997 c.154 §48]
OR Rev Stat § 311.656 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.656 - Notice to tax collector on foreclosure of security interest or lien on taxable personal property or real property machinery and equipment; effect if taxes due.

(1) No security interest in, or other lien upon, taxable personal property or real property machinery and equipment shall be foreclosed by the sale of the property unless the secured party, an agent or the attorney for the secured party, at least five days before the date of the sale, has mailed or delivered to the tax collector of the county in which the sale is to be held, a copy of the notice of the foreclosure sale. The notice shall be mailed to the tax collector, return receipt requested, and shall contain a list of the personal property or real property machinery and equipment to be sold, together with the name and address of the owners of the property. Failure to mail or deliver the notice shall not invalidate the sale, but the tax collector shall have recourse against the secured party on behalf of the taxing units for any damages sustained on account of failure to mail or deliver the notice. (2) Upon receipt of the notice under subsection (1) of this section, the tax collector shall determine if the owner of the property has paid the property taxes and if the tax collector finds that the taxes are due and owing, the tax collector, unless the taxes are paid upon demand, shall distrain the property under ORS 311.644, or so much of the property as may be necessary to pay the taxes, interest, penalties and costs. No transfer of personal property or real property machinery and equipment to the secured party or to the holder of a lien on the property in any way shall affect the lien for property taxes assessed against the property. [1981 c.346 §12; 2001 c.41 §5]
OR Rev Stat § 311.657 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.657 - Transcript of apportionment to counties; notice of levy.

Upon the filing of the certificate as to the amount of revenue to be raised for state purposes and apportionment of a levy, as required by ORS 291.445, the Oregon Department of Administrative Services shall immediately transmit an accurate transcript of the apportionment, if any, to the county clerks and county assessors of the several counties. The transcript shall be considered by the county assessors as a notice of levy. [Formerly 309.530; 1991 c.220 §2]