reglab/housing_qa huggingface dataset:
OR Rev Stat § 308.471 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.471 - Owner to file statement with governing body when rehabilitation project finished; disqualification of property; judicial review of disqualification determination.

(1) Upon completion of the rehabilitation improvements for which an application for limited assessment filed under ORS 308.462 has been approved, the owner shall, if appropriate, file with the governing body the following: (a) A statement of rents charged for each rental unit for the 12-month period preceding the commencement of rehabilitation improvements, if an agreement has been filed under ORS 308.462 (2); (b) A statement of the amount of rehabilitation expenditures made with respect to each unit and the composite expenditures made in the rehabilitation of the entire property; (c) A copy of all final building permits and clearances issued by the appropriate government agency; and (d) A statement that the rehabilitation improvements or to the owner’s property qualify such property for limited assessment under ORS 308.450 to 308.481. (2) Within 30 days after receipt of the statements required by subsection (1) of this section, the governing body shall determine whether or not the owner’s property is qualified for limited assessment under ORS 308.450 to 308.481. (3) If the governing body determines that the owner’s property is qualified for limited assessment under ORS 308.450 to 308.481, the governing body shall file the certificate of qualification required by ORS 308.466 with the county assessor within 10 days after the expiration of the 30-day period provided by subsection (2) of this section. (4) If the governing body determines that the owner’s property is not qualified for limited assessment under ORS 308.450 to 308.481, the governing body or its agent shall state in writing reasons why the property is not qualified and send such writing to the owner within 10 days after the determination. (5) An owner may appeal an adverse determination by the governing body to the governing body within 30 days after receipt of the writing required by subsection (4) of this section. If the governing body rejects the appeal, the owner may appeal to the circuit court, and from the decision of the circuit court to the Court of Appeals, as provided by law. [1975 c.696 §7; 1977 c.472 §4; 1985 c.320 §3; 1989 c.1051 §12; 2007 c.469 §3]
OR Rev Stat § 308.474 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.474 - Owner to file annual statement regarding rental property transactions if agreement filed under ORS 308.462 (2).

If an agreement has been filed under ORS 308.462 (2), within 60 days following the end of the fiscal year as used by the owner for purposes of reporting federal income tax and during the period that the certificate described in ORS 308.466 is in effect, the owner of the rehabilitated property that is nonowner-occupied shall file with a designated agent of the governing body the following: (1) A statement of occupancy and vacancy of the rehabilitated property during the 12 months ending with the anniversary date; (2) A statement of all rental rates, and increases in rental rates and operating costs, during the 12 months ending with the anniversary date; and (3) A certification by the owner that the property has been held continuously for the production of rental income since the date of the certificate approved by the governing body, pursuant to ORS 308.466. [1975 c.696 §8; 1977 c.472 §5; 1989 c.1051 §13]
OR Rev Stat § 308.477 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.477 - Termination of limited assessment for incomplete construction or noncompliance; appeal; revaluation; tax liability.

(1) Except as provided in ORS 308.479, if, after a certificate of qualification has been filed with the county assessor under ORS 308.466, the governing body finds that the rehabilitation improvements were not completed on or before January 1, 2017, or that any provision of ORS 308.450 to 308.481 is not being complied with, or any provision required by the governing body pursuant to ORS 308.450 to 308.481 is not being complied with, it shall give notice in writing to the owner, mailed to the owner’s last-known address, of the proposed termination of the limited assessment. The notice shall state the reasons for the proposed termination and shall require the owner to appear at a specified time, not less than 20 days after mailing the notice, to show cause, if any, why the limited assessment should not be terminated. (2) If the owner does not appear or appears and fails to show cause why the limited assessment should not be terminated, the governing body shall terminate the limited assessment. A copy of the termination shall be filed with the county assessor and a copy sent to the owner at the owner’s last-known address, within 10 days after its adoption. (3) The owner may appeal the termination to the circuit court, and from the decision of the circuit court to the Court of Appeals, as provided by law. (4) If no appeal is taken as provided in subsection (3) of this section, or upon final adjudication, the county officials having possession of the assessment and tax rolls shall correct the rolls in the manner provided for omitted property under ORS 311.216 to 311.232 to provide for the assessment and taxation of any value not included in the valuation of the rehabilitation improvements during the period of limited assessment prior to termination by the governing body or by a court, in accordance with the findings of the governing body or the court as to the assessment year in which the limited assessment is to terminate. The county assessor shall make the valuation of the property necessary to permit correction of the rolls, and the owner may appeal the valuation in the manner provided under ORS 311.216 to 311.232. Where there has been a failure to comply, as provided in subsection (1) of this section, the property shall be revalued beginning January 1 of the assessment year in which the noncompliance first occurred. Any additional taxes becoming due shall be payable without interest if paid in the period prior to the 16th day of the month next following the month of correction. If not paid within such period, the additional taxes shall thereafter be considered delinquent on the date they would normally have become delinquent if timely extended on the roll or rolls in the year or years for which the correction was made. [1975 c.696 §9; 1977 c.472 §6; 1979 c.768 §3; 1981 c.697 §3; 1985 c.320 §4; 1991 c.459 §135; 1997 c.541 §199; 1997 c.830 §2; 2007 c.469 §4]
OR Rev Stat § 308.481 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.481 - Extending deadline for completion of rehabilitation project; grounds.

Notwithstanding any provision of ORS 308.477, if the governing body finds that the rehabilitation improvements were not completed by January 1, 2017, due to circumstances beyond the control of the owner, and that the owner had been acting and could reasonably be expected to act in good faith and with due diligence, the governing body may extend the deadline for completion for a period not to exceed 12 consecutive months. [1975 c.696 §10; 1977 c.472 §7; 1979 c.768 §4; 1985 c.320 §5; 1991 c.459 §137; 1997 c.541 §201; 1997 c.830 §4; 2007 c.469 §5]
OR Rev Stat § 308.490 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.490 - Determining value of homes for elderly persons.

(1) The Legislative Assembly finds that ordinary methods of determining the assessed value of real property, particularly by consideration of the cost of replacing a structure with a similar and comparable one of equivalent utility, are not appropriate with respect to property of nonprofit homes for elderly persons, operated by corporations described in ORS 307.375. The Legislative Assembly declares that the benefits inherent in operation of these homes, especially in the housing and care furnished to elderly persons for whom this state and its political subdivisions otherwise might be responsible, justifies the use of criteria set out in subsection (2) of this section. (2) In determining the assessed value of the property of a nonprofit home for elderly persons, operated by a corporation described in ORS 307.375, the county assessor shall not take into account considerations of replacement cost, but shall consider: (a) The amount of money or money’s worth for which the property may be exchanged within a reasonable period of time under conditions in which both parties to the exchange are able, willing and reasonably well informed. (b) The gross income that reasonably could be expected from the property if leased or rented to the public generally, less annual operating expenses, reserves for replacements and insurance, depreciation and taxes. (c) The relative supply and demand for similar properties. (d) The relative value of the location of the property. [1969 c.587 §8; 1981 c.624 §12; 1983 s.s. c.5 §7; 1991 c.459 §138; 1997 c.541 §202]
OR Rev Stat § 308.510 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.510 - Real and personal property classified for ORS 308.505 to 308.674.

For purposes of assessing property under ORS 308.505 to 308.674: (1) All land of any railroad, logging road, electric rail or railroad switching and terminal company, including land used or held and claimed exclusively as right of way, with all the tracks and substructures and superstructures that support the right of way, together with all buildings or other structures or improvements, without separating the land and improvements, is real property. Vehicles and any other property is personal property. (2) All land of any company is real property. Except as provided in subsection (1) of this section, all buildings, structures, improvements of any kind or fixtures of a permanent character of any kind that are located on land that is owned or used by a company is real property. All other property owned or used by a company is personal property. (3)(a) Except as provided in ORS 308.517 (2) and paragraphs (b) and (c) of this subsection, the renting, leasing, chartering or otherwise assigning of property exclusively for the use or benefit of another does not constitute a use by the lessor. (b) A lessor shall be deemed the user of property rented, leased or otherwise furnished by the lessor to the employees of the lessor as an incident of employment. (c) A rail transportation company shall be deemed the user of property located within the rail transportation company’s station ground reservations or rights of way, notwithstanding that the property may be leased, rented or otherwise assigned by the rail transportation company for the use or benefit of another. (4) Property found by the Department of Revenue to have an integrated use for or in more than one business, service or sale, where at least one such business, service or sale is one enumerated in ORS 308.515, shall be classified by the department as being within or without the definition of property under ORS 308.505, according to the primary use of such property, as determined by the department. (5) For purposes of determining the maximum assessed value of property under section 11, Article XI of the Oregon Constitution, "property" means all property assessed to each company that is subject to assessment under ORS 308.505 to 308.674. [Amended by 1957 c.711 §2; 1977 c.602 §2; 1997 c.154 §32; 1997 c.541 §203; 2003 c.46 §18; 2009 c.128 §4]
OR Rev Stat § 308.516 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.516 - Certain exceptions to ORS 308.515.

(1) A company is not a company described in ORS 308.515 (1) to the extent that the company furnishes undiluted liquefied or industrial gas in bottles, tanks or similar containers. (2) A company is not a company described in ORS 308.515 (1) if: (a) The company generates electricity primarily for the company’s own use and makes no more than incidental sales of the company’s surplus electricity to other persons; or (b)(A) The company’s generating facility is primarily fueled by wood waste or other biomass fuel; (B) The generating facility has a maximum capacity of 20 megawatts; and (C) The company, if selling the generated electricity, does so only directly to an electric utility, as defined in ORS 758.505, for the electric utility’s distribution to utility customers. (3)(a) A company that is in the business of communication and is the owner or lessee of a data center is not a company described in ORS 308.515 (1) if the historical or original cost of all real and tangible personal property, other than data centers, that is owned or leased by the company in Oregon, is in service and is used by the company in the business of communication, is less than or equal to 10 percent of the historical or original cost of the real and tangible personal property of all data centers owned, leased or used by the company in Oregon and all additions to the data center property. (b) For purposes of this subsection, property other than data centers used in the business of communication does not include property to the extent the property constitutes: (A) An office; (B) A warehouse; (C) A manufacturing plant; (D) A retail outlet; (E) Property used in connection with a data center to generate electricity; or (F) Electricity generated by property described in subparagraph (E) of this paragraph. (4) For purposes of ORS 308.515 (1), a company is not a company in the business of communication solely because the company manufactures or holds out for sale property used by any person in communication. [2012 c.103 §3; 2015 c.23 §7]
OR Rev Stat § 308.517 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.517 - To whom property assessed; certain property not to be assessed.

(1) Except as provided in subsections (2) and (3) of this section, the Department of Revenue shall assess to the property user all property owned, leased, rented, chartered or otherwise held for or used by it in performing a business, service or sale of a commodity enumerated in ORS 308.515. (2) Where any property owned, leased, rented, chartered or otherwise assigned by an owner, lessor, lessee or user whose property is otherwise subject to ORS 308.505 to 308.674 is leased, rented, chartered or otherwise assigned for the use or benefit of a company which has or thereby has property subject to ORS 308.505 to 308.674, the department may assess the property to either the owner, lessor, lessee or user. (3) Land or buildings that meet all of the following conditions shall be assessed in accordance with law by the assessor of the county in which such property is situated: (a) Situated outside of railroad rights of way or outside of railroad station ground reservations; (b) Leased or rented by a lessor whose property is not subject to ORS 308.505 to 308.674, to a company whose property is subject to ORS 308.505 to 308.674; and (c) Used as or in connection with airport facilities, general offices, ticket offices, business offices, warehouses, service centers, relay stations, garages, central exchanges, moorage grounds, or well, pump house or substations sites. (4) Except as provided in subsection (3) of this section, any property leased or rented by a lessor whose property is not subject to ORS 308.505 to 308.674, to a company whose property is subject to ORS 308.505 to 308.674, shall be assessed, as determined by the department, by the department or the assessor of the county in which such property is situated. (5) All property not assessed by the Department of Revenue shall be assessed in accordance with law by the assessor of the county in which such property is situated. [1957 c.711 §5; 1959 c.109 §2; 1997 c.154 §34]
OR Rev Stat § 308.518 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.518 - Legislative intention with respect to ownership or operation of data centers.

The Legislative Assembly declares that the intention of the amendments to ORS 308.516 by section 7, chapter 23, Oregon Laws 2015, is to exclude from central assessment the property of qualifying companies that own or operate data centers. [2015 c.23 §10]
OR Rev Stat § 308.519 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.519 - Local assessment of data center property.

(1) The following real and tangible personal property used or held for future use by a company described in subsection (2) of this section shall be locally assessed: (a) Property constituting a data center or used in connection with the operation of data center property; (b) Property used on the data center property to generate electricity; and (c) Electricity generated by property described in paragraph (b) of this subsection. (2) Subsection (1) of this section applies to a company that is: (a) Not a company described in ORS 308.515 (1); or (b) A company described in ORS 308.515 (1) if the historical or original cost of the real and tangible personal property of all data centers owned, leased or used by the company in Oregon and all additions to the data center property, excluding property described in subsection (1)(b) and (c) of this section, is equal to or greater than $200 million. (3) For purposes of ORS 308.505 to 308.674, property described in subsection (1) of this section, and intangible personal property that is related to the property, may not be included in any unit subject to central assessment. [2015 c.23 §8; 2019 c.164 §2]
OR Rev Stat § 308.520 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.520

[Amended by 1957 c.711 §6; 1977 c.884 §8; 1995 c.256 §2; 1999 c.223 §2; renumbered 308.524 in 2019]
OR Rev Stat § 308.521 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.521 - Property of cooperative providing steam or hot water heat by combustion of biomass exempt.

(1) This section applies to a cooperative corporation organized under ORS chapter 62 that is a company described in ORS 308.515 (1), if more than 50 percent of the interest in the cooperative is owned by entities whose property is exempt from ad valorem property taxation under ORS 307.090. (2) Property that is owned or used by a cooperative for the purpose of providing steam or hot water heat by combustion of biomass, as defined in ORS 315.141, is exempt from ad valorem property taxation. (3) An exemption granted under this section does not relieve the cooperative of the obligation to file the statement required under ORS 308.524. [2019 c.159 §2]
OR Rev Stat § 308.524 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.524 - Companies to file statements.

(1) Each company shall make and file with the Department of Revenue, on or before February 1 of each year, in such form as the department may provide, a statement, under oath, made by the president, secretary, treasurer, superintendent or chief officer of the company, covering a period of at least one year, as may be required by the department; except that Class I railroads, Class A electric companies, communication companies, gas companies, large water transportation companies, pipeline companies, air transportation companies and private railcar companies shall file such statement on or before March 15 of each year. (2) As used in this section, "large water transportation company" means a water transportation company with annual gross revenue exceeding $2 million, of which at least 50 percent of the gross revenue is derived from the transportation of freight. [Formerly 308.520]
OR Rev Stat § 308.525 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.525 - Contents of statement.

Each statement required by ORS 308.524 shall contain the following facts about the company: (1) The name of the company, the nature of the business conducted by the company and the state or country under whose laws the company is organized. (2) The location of the company’s principal office. (3) The name and address of the chief officer or managing agent or attorney in fact in Oregon. (4) The number of shares of its capital stock authorized and issued. (5) The par value and market value, or actual value if there is no market value, of each issued share of stock on January 1 at 1:00 a.m. of the year in which the report is made. (6) The bonds and other corporate obligations owing by the company. (7) The par value and market value, or actual value if there is no market value, of the bonds or other obligations owing by the company on January 1 at 1:00 a.m. of the year in which the report is made. (8) A detailed statement of the real property owned by the company in Oregon on January 1 at 1:00 a.m. of the year in which the report is made, where situated, and the cost thereof. (9) A detailed statement of the personal property owned by the company in Oregon on January 1 at 1:00 a.m. of the year in which the report is made, where situated, and the cost thereof. (10) A statement showing the historical or original cost of all of the real property owned by the company as of January 1 at 1:00 a.m. of the year in which the report is made, whether situated within or without the state. (11) A statement showing the historical or original cost of all of the personal property of the company as of January 1 at 1:00 a.m. of the year in which the report is made, whether situated within or without the state. (12) A full and complete statement of the historical or original cost and book value of all buildings of every description owned by the company within the state. (13) The total length of the company’s lines or operational routes, the length of its lines or operational routes within the State of Oregon, and also the length of its lines or operational routes without the State of Oregon, including those which the company controls or uses as owner, lessee or otherwise. (14) A statement of the number of wire, pipe, pole or operational miles, and miles of main and branch railroad lines, double track, spurs, yard tracks and sidetracks, owned or leased by the company in each county in this state, and each municipal subdivision thereof, stated separately. (15) A statement in detail of the entire gross receipts and net earnings of the company from all sources, stated separately, for the fiscal year next preceding the date of the report. (16) Any other facts or information the Department of Revenue requires in the form of return prescribed by it. [Amended by 1957 c.711 §7; 2003 c.46 §19; 2009 c.128 §6]
OR Rev Stat § 308.530 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.530 - Company not relieved from making other reports.

The statements provided for in ORS 308.505 to 308.674 shall not relieve the company from making any other report or statement required by law to be made to any other commission, board or officer. [Amended by 1997 c.154 §35]