reglab/housing_qa huggingface dataset:
OR Rev Stat § 306.290 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.290

[Renumbered 305.770]
OR Rev Stat § 306.300 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.300

[Renumbered 305.775]
OR Rev Stat § 306.310 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.310

[Renumbered 305.780]
OR Rev Stat § 306.320 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.320

[Renumbered 305.785]
OR Rev Stat § 306.330 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.330

[Renumbered 306.810]
OR Rev Stat § 306.340 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.340

[1953 c.310 §2; renumbered 305.805]
OR Rev Stat § 306.350 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.350 - Legislative findings and declarations.

(1) The Legislative Assembly finds that: (a) As a result of section 11, Article XI of the Oregon Constitution, every property tax exemption or special assessment granted by the Legislative Assembly reduces local resources available for local public services. (b) The Legislative Assembly creates property tax exemptions and special assessments, but cities, counties and special districts bear the cost of those exemptions in forgone property tax revenues. (c) The demand for additional property tax exemptions and special assessments is likely to increase. (2) The Legislative Assembly declares that adverse consequences to cities, counties and special districts may be eliminated by: (a) Providing state funding for new exemptions and special assessments or new expansions of existing exemptions and special assessments; or (b) Reducing or eliminating other existing exemptions at the time exemptions are created or expanded. [1999 c.821 §1] Note: 306.350 to 306.359 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 306 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 306.353 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.353 - Property tax expenditures to be funded.

(1) If, for tax years beginning on or after July 1, 2001, a new property tax expenditure is created, or an existing property tax expenditure is expanded, 50 percent of the amount of the property tax revenues of a city, county or special district that are forgone as a result of the new expenditure or expansion shall be funded by amounts appropriated to the Property Tax Expenditure Funding Account established under ORS 306.356. (2) Subsection (1) of this section applies: (a) Only to the operating taxes, as defined in ORS 310.055, of the city, county or special district. (b) To the extent that the legislative Act creating the new expenditure or expansion also did not offset the loss of revenue by repealing or restricting one or more property tax expenditures that were in effect for the tax year immediately prior to the tax year in which the new expenditure or expansion first applies. (3) As used in ORS 306.353 to 306.359: (a) "Property tax expenditure" or "expenditure" means a property tax exemption or special assessment of the assessed value of property for ad valorem property tax purposes. (b) "Special district" does not include a taxing district that imposes property taxes for the purpose of funding the public school system. (4) Legislation that extends the applicability or operative period of a property tax expenditure is not subject to the provisions of ORS 306.353 to 306.359. (5) Legislation that authorizes a local taxing district to exempt a class of property from the taxes of that local taxing district is not subject to the provisions of ORS 306.353 to 306.359. [1999 c.821 §2] Note: See note under 306.350.
OR Rev Stat § 306.356 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.356 - Property Tax Expenditure Funding Account.

The Property Tax Expenditure Funding Account is created in the General Fund. Amounts appropriated to the Property Tax Expenditure Funding Account for the biennium are continuously appropriated to the Department of Revenue for the purpose of making property tax expenditure funding payments as provided in ORS 306.359. [1999 c.821 §3] Note: See note under 306.350.
OR Rev Stat § 306.359 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.359 - Procedures for determining property tax expenditure funding payments.

(1)(a) As soon as is practicable after the end of the regular session of the Legislative Assembly, the Department of Revenue shall determine the new expenditures and expansions that are subject to the funding requirements of ORS 306.353. (b) If an expansion of an existing property tax expenditure is subject to the funding requirements of ORS 306.353, the department shall calculate a cost adjustment factor. The factor shall be a fraction, the numerator of which is the estimated statewide amount of forgone property taxes attributable to the expenditure for the year for which the determination is being made minus the estimated statewide amount of forgone property taxes attributable to the expenditure for the tax year immediately prior to the expansion. The denominator shall be the estimated statewide amount of forgone property taxes attributable to the expenditure for the year for which the determination is being made. (c) The department shall distribute to each county assessor a list of: (A) The expenditures that are subject to the funding requirements of ORS 306.353 because the expenditures are new expenditures; and (B) The expenditures that are subject to the funding requirements of ORS 306.353 because the expenditures are newly expanded expenditures, along with each newly expanded expenditure’s corresponding cost adjustment factor. (2) Each county assessor shall estimate the amount of forgone property taxes of the county and of each city and special district in the county for each expenditure listed by the department. If a cost adjustment factor is applicable to the expenditure, the county assessor shall multiply the forgone property tax attributable to the expenditure by the expenditure’s cost adjustment factor. After taking into account cost adjustment factors, the county assessor shall determine the total amount of forgone property taxes from expenditures listed by the department in subsection (1)(c) of this section and shall certify the total amount so determined for the county and for each city and special district in the county to the department. Certification shall be made on or before October 25 of the tax year. (3) Subject to subsections (4) and (5) of this section, the department shall pay 50 percent of the amounts certified by the county assessor to the county and to the cities and special districts in the county. (4) If payments are being made for the first fiscal year of the biennium, the department shall use no more than 50 percent of the Property Tax Expenditure Funding Account balance to make payments under this section. (5) If the amount of moneys available to make payments under this section is less than the total amount being certified by all county assessors, the payments made under subsection (3) of this section shall be proportionally reduced so that the state does not accrue a debt in excess of the amount available for payment. [1999 c.821 §4] Note: See note under 306.350.
OR Rev Stat § 306.410 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.410

[1953 c.211 §1; renumbered 305.810]
OR Rev Stat § 306.420 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.420

[1953 c.211 §2; renumbered 305.815]
OR Rev Stat § 306.440 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.440

[1959 c.332 §§2,3; renumbered 305.820]
OR Rev Stat § 306.510 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.510

[1953 c.708 §1; 1961 c.533 §41; renumbered 306.547]
OR Rev Stat § 306.710 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.710

[1953 c.708 §16; 1961 c.533 §47; renumbered 305.105]
OR Rev Stat § 306.720 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.720

[1957 c.337 §§2,3; renumbered 305.150]
OR Rev Stat § 306.805 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.805 - Service of orders of department.

(1) Orders of the Department of Revenue in property tax cases shall be served by mailing a copy by certified mail to each taxpayer directly affected, or to the attorney or authorized representative of the taxpayer, except that whenever the number of taxpayers whose property is affected by such order exceeds three, the department may, in its discretion, give notice of the order in either of the following ways: (a) Mail to each taxpayer a notice of the order, which notice shall contain a general statement as to the effect of the order, the classes or types of property affected and a description of the general area affected, as provided by ORS 308.240; or (b) Cause a notice of the order as described in paragraph (a) of this subsection to be published in some newspaper of general circulation in the county in which the property is located, in two consecutive weekly publications, the first publication to be made within 10 days of the date of the order. Publication shall be deemed complete five days after the last publication and shall be sufficient service of the order on each and every person whose property is affected. Any period of time within which such person may appeal from the order shall commence running on the day following the completion of publication. (2) All other orders of the department shall be served by mailing a certified copy to the taxpayer, executor or other person or persons directly affected by the order, or to the attorney or authorized representative of the taxpayer, executor or other affected person. [Formerly 306.235; 1977 c.870 §34; 1995 c.293 §2]
OR Rev Stat § 306.815 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.815 - Tax on transfer of real property prohibited; exceptions.

(1) A city, county, district or other political subdivision or municipal corporation of this state shall not impose, by ordinance or other law, a tax or fee upon the transfer of a fee estate in real property, or measured by the consideration paid or received upon transfer of a fee estate in real property. (2) A tax or fee upon the transfer of a fee estate in real property does not include any fee or charge that becomes due or payable at the time of transfer of a fee estate in real property, unless that fee or charge is imposed upon the right, privilege or act of transferring title to real property. (3) Subsection (1) of this section does not apply to any fee established under ORS 203.148. (4) Subsection (1) of this section does not apply to any tax if the ordinance or other law imposing the tax is in effect and operative on March 31, 1997. (5) Subsection (1) of this section does not apply to any tax or fee that is imposed upon the transfer of a fee estate in real property if the fee that is imposed under ORS 205.323, for the recording or filing of the instrument conveying the real property being transferred, is less than $107. [1989 c.796 §29; 1997 c.782 §12; 1999 c.701 §6; 2009 c.18 §5; 2013 c.646 §6; 2018 c.109 §11]
OR Rev Stat § 306.990 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.990

[Subsection (5) of 1959 Replacement Part enacted as 1953 c.211 §3; 1955 c.610 §4; renumbered 305.990]
OR Rev Stat § 307.010 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.010 - Definitions of "land" and "real property" for state property tax laws; timber and mineral interests.

(1) As used in the property tax laws of this state: (a) "Land" means land in its natural state. For purposes of assessment of property subject to assessment at assessed value under ORS 308.146, land includes any site development made to the land. As used in this paragraph, "site development" includes fill, grading, leveling, underground utilities, underground utility connections and any other elements identified by rule of the Department of Revenue. (b) "Real property" includes: (A) The land itself, above or under water; (B) All buildings, structures, improvements, machinery, equipment or fixtures erected upon, above or affixed to the land; (C) All mines, minerals, quarries and trees in, under or upon the land; (D) All water rights and water powers and all other rights and privileges in any way appertaining to the land; or (E) Any estate, right, title or interest whatever in the land or real property, less than the fee simple. (2) Where the grantor of land has, in the instrument of conveyance, reserved or conveyed: (a) Any of the timber standing upon the land, with the right to enter upon the ground and remove the timber, the ownership of the standing timber so reserved or conveyed is an interest in real property. (b) The right to enter upon and use any of the surface ground necessary for the purpose of exploring, prospecting for, developing or otherwise extracting any gold, silver, iron, copper, lead, coal, petroleum, gases, oils or any other metals, minerals or mineral deposits in or upon the land, such right is an interest in real property. [Amended by 1987 c.756 §19; 1991 c.459 §37; 1997 c.541 §98; 2003 c.46 §10]
OR Rev Stat § 307.020 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.020 - Definition of "intangible personal property" and "tangible personal property" for state property tax laws; inapplicability to centrally assessed persons.

(1) As used in the property tax laws of this state, unless otherwise specifically provided: (a) "Intangible personal property" or "intangibles" includes but is not limited to: (A) Money at interest, bonds, notes, claims, demands and all other evidences of indebtedness, secured or unsecured, including notes, bonds or certificates secured by mortgages. (B) All shares of stock in corporations, joint stock companies or associations. (C) Media constituting business records, computer software, files, records of accounts, title records, surveys, designs, credit references, and data contained therein. "Media" includes, but is not limited to, paper, film, punch cards, magnetic tape and disk storage. (D) Goodwill. (E) Customer lists. (F) Contracts and contract rights. (G) Patents, trademarks and copyrights. (H) Assembled labor force. (I) Trade secrets. (b) "Personal property" means "tangible personal property." (c) "Tangible personal property" includes but is not limited to all chattels and movables, such as boats and vessels, merchandise and stock in trade, furniture and personal effects, goods, livestock, vehicles, farming implements, movable machinery, movable tools and movable equipment. (2) Subsection (1) of this section does not apply to any person, company, corporation or association covered by ORS 308.505 to 308.674. [Amended by 1959 c.82 §1; 1977 c.602 §1; 1993 c.353 §1; 1997 c.154 §27; 2005 c.94 §30]
OR Rev Stat § 307.021 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.021 - Definition of "manufactured structure" for ORS chapters 305, 307, 308, 310 and 311.

As used in this chapter and ORS chapters 305, 308, 310 and 311, "manufactured structure" means: (1) A manufactured dwelling as defined in ORS 446.003; (2) A structure that would meet the definition of "manufactured dwelling" in ORS 446.003 except that the structure is being used for other than residential purposes; (3) A prefabricated structure, as defined in ORS 455.010, that is relocatable and more than eight and one-half feet wide; and (4) A recreational vehicle, as defined in ORS 174.101, that is more than eight and one-half feet wide. [2019 c.585 §15; 2019 c.585 §15a]
OR Rev Stat § 307.022 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.022 - Qualification for exemption of property of certain limited liability companies.

For purposes of the property tax laws of this state, the property of a limited liability company qualifies for an exemption from ad valorem property taxation or special assessment: (1) If the limited liability company is wholly owned by one or more nonprofit corporations or entities whose property is exempt from taxation under ORS 307.090; (2) If the property, if held directly by each of the nonprofit corporation owners of the limited liability company, would qualify for the exemption or special assessment; and (3) Only to the least extent that the property would be granted exemption or special assessment in the hands of any of the nonprofit corporation owners of the limited liability company. [2005 c.688 §2; 2017 c.445 §1]
OR Rev Stat § 307.030 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.030 - Property subject to assessment generally.

(1) All real property within this state and all tangible personal property situated within this state, except as otherwise provided by law, shall be subject to assessment and taxation in equal and ratable proportion. (2) Except as provided in ORS 308.505 to 308.674, intangible personal property is not subject to assessment and taxation. [Amended by 1993 c.353 §2; 1997 c.154 §28]
OR Rev Stat § 307.032 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.032 - Maximum assessed value and assessed value of partially exempt property and specially assessed property.

(1) Unless determined under a provision of law governing the partial exemption that applies to the property, the maximum assessed value and assessed value of partially exempt property shall be determined as follows: (a) The maximum assessed value: (A) For the first tax year in which the property is partially exempt, shall equal the real market value of the property, reduced by the value of the partial exemption, multiplied by the ratio, not greater than 1.00, of the average maximum assessed value over the average real market value for the tax year of property in the same area and property class. (B) For each tax year after the first tax year in which the property is subject to the same partial exemption, shall equal 103 percent of the property’s assessed value for the prior year or 100 percent of the property’s maximum assessed value under this paragraph from the prior year, whichever is greater. (b) The assessed value of the property shall equal the lesser of: (A) The real market value of the property reduced by the partial exemption; or (B) The maximum assessed value of the property under paragraph (a) of this subsection. (2) Unless determined under a provision of law governing the special assessment, the maximum assessed value subject to special assessment and the assessed value of property subject to special assessment shall be determined as follows: (a) The maximum assessed value: (A) For the first tax year in which the property is specially assessed, shall equal the specially assessed value of the property multiplied by the ratio, not greater than 1.00, of the average maximum assessed value over the average real market value for the tax year of property in the same area and property class. (B) For each tax year after the first tax year in which property is subject to the same special assessment, shall equal 103 percent of the property’s assessed value for the prior year or 100 percent of the property’s maximum assessed value subject to special assessment from the prior year, whichever is greater. (b) The assessed value of the property shall equal the lesser of: (A) The specially assessed value of the property as determined under the law establishing the special assessment; or (B) The property’s maximum assessed value subject to special assessment as determined under paragraph (a) of this subsection. (3) As used in this section, "area" and "property class" have the meanings given those terms in ORS 308.149. [2003 c.169 §6]
OR Rev Stat § 307.035 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.035 - Publishing summary of certain exempt real property.

The assessor shall list and evaluate all real properties exempt from taxation under ORS 307.090, 307.120, 307.130, 307.140, 307.147, 307.150 and 307.160 and summarize the valuations of such properties in connection with the published summary of each year of assessed valuations of taxable properties of the county. [Formerly 307.310; 1993 c.777 §3; 1995 c.748 §8]
OR Rev Stat § 307.040 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 307 - Property Subject to Taxation; Exemptions|Section 307.040 - Property of the United States; certain electricity transmission system property leased to United States.

(1) As used in this section, "United States" means the federal government or an agency or instrumentality of the federal government. (2) Except as provided in ORS 307.050, 307.060, 307.070 and 307.080, all property of the United States, its agencies or instrumentalities, is exempt from taxation to the extent that taxation of the property is forbidden by law. (3) Notwithstanding ORS 308.505 to 308.674, for purposes of this section, property the title to which is held by a person other than the United States and that is leased to the United States under a lease or lease-purchase agreement is property of the United States if: (a) The property is operated or used in furtherance of a statutory responsibility of the United States with respect to a high-voltage electricity transmission system that the United States owns and operates within the Pacific Northwest; (b) The property is constructed on or affixed to real property interests of the United States; and (c) Upon expiration of the lease or lease-purchase agreement, the United States has an option to purchase the property for a nominal price, if the debt incurred by the person to acquire the property has been paid. [Amended by 1953 c.698 §7; 2013 c.336 §1]