reglab/housing_qa huggingface dataset:
OR Rev Stat § 305.994 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 305 - Administration of Revenue and Tax Laws; Appeals|Section 305.994 - Civil penalties imposed on financial institution.

(1) In addition to any other liability or penalty provided by law, the Department of Revenue may impose a civil penalty: (a) Of up to $1,000 on a financial institution for failure to participate in the data match system, or for noncompliance with rules adopted by the department to administer the data match system, if: (A) The failure or noncompliance causes the department to be unable to identify whether a delinquent debtor holds an account at the financial institution; and (B) The financial institution does not remedy the failure or noncompliance within 30 days after the department provides notice of failure or noncompliance to the financial institution. (b) If the department has imposed a penalty on a financial institution for failure or noncompliance under paragraph (a) of this subsection, of up to $1,000 on the financial institution for each month that the financial institution does not remedy the failure or noncompliance. (c) Of up to $2,500 on any person for violation of ORS 305.088. (d) Of up to $1,000 on any person for violation of ORS 305.091. (2) Civil penalties under this section shall be imposed in the manner provided by ORS 183.745. (3) All civil penalties recovered under this section shall be paid into the State Treasury and credited to the General Fund and are available for general governmental expenses. (4) In addition to any other liability or penalty provided by law, violation of ORS 305.091 by an officer or employee of the State of Oregon is a Class C felony. An officer or employee of the State of Oregon who violates ORS 305.091 shall be dismissed from office and may not hold any public office with the State of Oregon for a period of five years from the date of dismissal. [2017 c.644 §6] Note: 305.994 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 306.005 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.005 - Definitions applicable to property tax laws.

As used in the laws of this state relating to the assessment, levy, collection and review of ad valorem taxes, unless the context otherwise requires: (1) "Assessor" includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon assessors with respect to ad valorem taxes by the laws of this state. (2) "Clerk" or "county clerk" includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon county clerks with respect to ad valorem taxes by the laws of this state. (3) "Court" or "county court" includes, in a county having a county charter, the body performing thereunder the duties imposed upon county courts with respect to ad valorem taxes by the laws of this state. (4) "Sheriff" includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon sheriffs with respect to ad valorem taxes by the laws of this state. (5) "Tax collector" includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon tax collectors with respect to ad valorem taxes by the laws of this state. (6) "Treasurer" includes, in a county having a county charter, the individual or officer performing thereunder the duties imposed upon treasurers with respect to ad valorem taxes by the laws of this state. [1963 c.238 §15]
OR Rev Stat § 306.010 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.010

[Amended by 1961 c.573 §1; renumbered 305.010]
OR Rev Stat § 306.020 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.020

[Amended by 1953 c.381 §4; renumbered 305.020]
OR Rev Stat § 306.030 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.030

[Renumbered 305.030]
OR Rev Stat § 306.040 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.040

[Subsections (2), (3) and (4) of 1959 Replacement Part enacted as 1957 c.632 §28 (subsections (2), (3) and (4) of 306.040 enacted in lieu of 316.710); subsection (5) of 1959 Replacement Part derived from 1957 c.632 §2; renumbered 305.040]
OR Rev Stat § 306.050 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.050

[Amended by 1959 c.492 §4; renumbered 305.050]
OR Rev Stat § 306.060 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.060

[Renumbered 305.060]
OR Rev Stat § 306.070 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.070

[Renumbered 305.070]
OR Rev Stat § 306.080 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.080

[Renumbered 305.080]
OR Rev Stat § 306.090 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.090

[Renumbered 305.090]
OR Rev Stat § 306.100 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.100

[Renumbered 305.100]
OR Rev Stat § 306.110 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.110

[Renumbered 305.110]
OR Rev Stat § 306.113 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.113 - Legislative findings.

The Legislative Assembly finds that for the property tax system to function appropriately it is essential that administration be results-based, innovative and efficient. Any direction to, or review of, county administration by the State of Oregon shall carry out this finding. [1997 c.782 §1] Note: 306.113 was enacted into law by the Legislative Assembly but was 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 § 306.115 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.115 - General supervision over property tax system; correction of assessment or tax rolls.

(1) The Department of Revenue shall exercise general supervision and control over the system of property taxation throughout the state. The department may do any act or give any order to any public officer or employee that the department deems necessary in the administration of the property tax laws so that all properties are taxed or are exempted from taxation according to the statutes and Constitutions of the State of Oregon and of the United States. Among other acts or orders deemed necessary by the department in exercising its supervisory powers, the department may order the correction of clerical errors, errors in valuation or the correction of any other kind of error or omission in an assessment or tax roll as provided under subsections (2) to (4) of this section. (2) The department may order a change or correction to the assessment or tax roll for the current tax year applicable to all real or personal property of the same class or in the same area if the order of the department is mailed not later than October 15 of the current tax year. (3) The department may order a change or correction applicable to a separate assessment of property to the assessment or tax roll for the current tax year and for either of the two tax years immediately preceding the current tax year if for the year to which the change or correction is applicable the department discovers reason to correct the roll which, in its discretion, it deems necessary to conform the roll to applicable law without regard to any failure to exercise a right of appeal. (4) Before ordering a change or correction to the assessment or tax roll under subsection (3) of this section, the department may determine whether any of the conditions specified in subsection (3) of this section exist in a particular case. If the department determines that one of the conditions specified does exist, the department shall hold a conference to determine whether to order a change or correction in the roll. (5) For purposes of this section, "current tax year" means the tax year in which the need for the change or correction is brought to the attention of the department. (6) The remedies provided under this section are in addition to all other remedies provided by law. [1983 c.605 §1; 1985 c.613 §18; 1987 c.656 §1; 1989 c.171 §42; 1991 c.5 §20; 1991 c.459 §32; 1995 c.650 §66; 1997 c.541 §89]
OR Rev Stat § 306.116 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.116

[1991 c.459 §32a; 1995 c.650 §66a; 1997 c.541 §91,92; renumbered 305.288 in 1997]
OR Rev Stat § 306.120 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.120 - Uniform methods of assessment; continuing study of equalization.

The Department of Revenue shall: (1) Issue regulations, bulletins, manuals, instructions and directions to county assessors, county boards of property tax appeals and tax collectors as to the methods best calculated to secure uniformity according to law, in the system of assessment and collection of taxes. (2) Carry on a continuing study with the object of equalizing for the purposes of assessment and taxation property values within the counties and between the counties. [Amended by 1997 c.541 §94]
OR Rev Stat § 306.125 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.125 - Property tax appraisal program; maps, plats, standardized record systems for assessors and tax collectors.

(1) The Department of Revenue is authorized to institute programs for the appraisal of property in counties of the state and to make appraisals for the use of county assessors and boards of property tax appeals in assessing property and reviewing assessment rolls, and may install, and assist in the preparation and maintenance of, maps, plats or standardized record systems, as prescribed by the department, in the offices of assessors and tax collectors. (2) The department and county courts are authorized to enter into agreements for the sharing of the expenses of such appraisals and installations including salaries and expenses of department employees engaged therein. (3) Counties entering into agreements pursuant to this section may pay to the Department of Revenue from time to time: (a) Moneys to be disbursed by the department as part of the county’s share in the expenses authorized under this section and agreed to under such agreements; and (b) Moneys to reimburse the department where department disbursements under such agreements, whether from the department’s appropriations from the State General Fund or from moneys credited to the Assessment and Taxation County Account, have exceeded its proportionate share of expenses and a rebalancing of expense-sharing accounts is deemed desirable or necessary. (4)(a) All moneys received by the Department of Revenue under subsection (3) of this section shall be immediately turned over to the State Treasurer, who shall deposit the moneys in the General Fund to the credit of an account to be known as the Assessment and Taxation County Account, and such account hereby is continuously appropriated to the Department of Revenue for the purposes of this section and ORS 306.117. (b) The Department of Revenue may use the moneys to the credit of the Assessment and Taxation County Account, or any part thereof, for expenditures in connection with appraisals and installations contracted for, including cash advances for travel and living expenses of employees, and including payments to any county made to rebalance expense-sharing accounts, from time to time, where a county’s disbursements under agreements entered into pursuant to this section have exceeded its proportionate share of expenses under such agreement. Any moneys received in reimbursement of these cash advances shall be deposited in the Assessment and Taxation County Account. Refunds of unexpended receipts may be made to the counties. [1953 c.232 §1; 1959 c.115 §1; 1963 c.84 §1; 1985 c.604 §6; 1997 c.541 §95; 2005 c.94 §29; 2013 c.730 §5]
OR Rev Stat § 306.130 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.130

[Renumbered 306.111]
OR Rev Stat § 306.132 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.132 - Oregon Land Information System Fund.

(1) The Oregon Land Information System Fund is created, separate and distinct from the General Fund. (2) Moneys in the Oregon Land Information System Fund are continuously appropriated to the Department of Revenue for the purpose of funding a base map system to be used in administering the ad valorem property tax system. [1999 c.701 §7] Note: 306.132 and 306.135 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 § 306.135 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.135 - Base map system; Oregon Land Information System Advisory Committee.

(1) The Department of Revenue shall develop a base map system to facilitate and improve the administration of the ad valorem property tax system. (2) In developing the base map system, the department shall be advised by an advisory committee that is hereby created and that shall be known as the Oregon Land Information System Advisory Committee. The advisory committee shall advise the department concerning the administrative and public needs related to the development of the base map system. (3) The advisory committee shall consist of individuals appointed to the committee by the Director of the Department of Revenue. [1999 c.701 §8] Note: See note under 306.132.
OR Rev Stat § 306.140 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.140

[Renumbered 305.120]
OR Rev Stat § 306.150 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.150 - Inservice training for assessors and tax collectors.

(1) The Department of Revenue shall carry on at its own expense a program of inservice training for the assessors and tax collectors of the various counties: (a) By periodically distributing to them bulletins prepared and published by the department pertaining to the principles and practices of assessment, apportionment, levy and collection of public taxes; (b) By periodically distributing to them lists of selected readings in the fields of assessment and taxation; and (c) By establishing and conducting such classes of instruction for county assessors and tax collectors in the principles and practices of assessment and collection of public taxes as in the opinion of the Director of the Department of Revenue may be expedient and beneficial to the needs of the state and the advancement of the tax assessing and tax collecting professions. (2) The director may call one meeting each year of the several county assessors and may provide for the payment of the necessary traveling expenses of the assessors in attending the meeting. [Amended by 1969 c.520 §29; 2003 c.46 §9]
OR Rev Stat § 306.152 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.152 - Training session for pools for members of board of property tax appeals.

Once each year the Department of Revenue shall conduct a training session of not more than four days’ duration dedicated to the schooling of persons whose names appear in the pools described in ORS 309.067 in the functions of the board of property tax appeals. [1955 c.709 §5; 1993 c.270 §24; 1995 c.226 §8; 1997 c.541 §97]
OR Rev Stat § 306.160 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.160

[Renumbered 305.160]
OR Rev Stat § 306.170 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.170

[Renumbered 305.170]
OR Rev Stat § 306.180 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.180

[Renumbered 305.615]
OR Rev Stat § 306.190 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.190

[Amended by 1955 c.610 §3; renumbered 305.190]
OR Rev Stat § 306.200 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.200

[Renumbered 305.200]
OR Rev Stat § 306.210 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.210

[Renumbered 305.210]
OR Rev Stat § 306.220 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.220 - Compliance of public officers with laws and orders affecting property taxes.

(1) Every public officer shall comply with any lawful order, rule or regulation of the Department of Revenue made under ORS 306.115, 308.335 or 309.400. (2) Whenever it appears to the department that any public officer or employee whose duties relate to the assessment or equalization of assessments of property for taxation has failed to comply with any law relating to such duties, or the rules of the department made in pursuance thereof, the department, after an informal conference on the facts, may direct the public officer or employee to comply with such law or rule. (3) If the public officer or employee, for a period of 10 days after service on the public officer or employee of the department’s direction, neglects or refuses to comply therewith, the department may apply to the Oregon Tax Court for an order, returnable within five days from the date thereof, to compel the public officer or employee to comply with the law or rule, or to show cause why the public officer or employee should not be compelled so to do. (4) Any order issued by the judge pursuant thereto shall be final. (5) The remedy provided in this section shall be cumulative and shall not preclude the department from exercising any power or rights delegated to it. [Amended by 1983 c.605 §4; 1993 c.18 §67; 1995 c.650 §69; 1999 c.21 §13]
OR Rev Stat § 306.230 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.230

[Renumbered 305.055]
OR Rev Stat § 306.235 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.235

[1953 c.708 §8; renumbered 306.805]
OR Rev Stat § 306.240 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.240

[Renumbered 305.605]
OR Rev Stat § 306.245 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.245 - Standard forms for tax statement and personal property tax return.

(1) In order to achieve uniformity in assessment and collection of property taxes throughout the state, the Department of Revenue shall prescribe a form for use by counties using automated data processing equipment and a form for use by counties not using automated data processing equipment for each of the following categories: (a) The tax statement referred to in ORS 311.250. (b) The personal property tax return referred to in ORS 308.290. (2) Counties must use the forms prescribed by the department under subsection (1) of this section. (3) In prescribing the forms under subsection (1) of this section, the department shall consult with the appropriate county officers and employees and shall take into account the equipment available in each county. (4) The department shall provide and shall bear the cost of each category of form described in subsection (1) of this section for each year in which the county uses the form prescribed under subsection (1) of this section for the category. [1979 c.241 §52; 1981 c.804 §110; 1987 c.158 §178; 1991 c.459 §34; 2003 c.400 §1]
OR Rev Stat § 306.250 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.250

[Renumbered 305.610]
OR Rev Stat § 306.255 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.255 - Information for taxpayers concerning property taxes, appraisals and appeals.

(1) The county assessor shall provide and make available to taxpayers, upon request, the following information: (a) An explanation of the ad valorem property tax system, including but not limited to the manner in which the amount of ad valorem property tax is determined, the manner in which the taxpayer’s share of that tax is determined and the manner in which the limitations on the amount of that tax is determined. (b) An explanation of the methods of appraisal generally and, if of interest to the taxpayer, the method or methods of valuation of the type of property with which the taxpayer is concerned. (c) A general explanation of the manner in which to appeal the value of property and a description of the kind of information that may be needed to present an appeal. (2) The Department of Revenue shall prepare written materials concerning each of the subjects identified in subsection (1) of this section and make those materials available to the county assessors and to individual taxpayers upon request. [1991 c.903 §6]
OR Rev Stat § 306.260 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.260

[Renumbered 305.755]
OR Rev Stat § 306.265 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.265 - Electronic filing of exemption and special assessment applications; rules.

(1) If an exemption or special assessment of property that is otherwise subject to assessment and taxation requires the filing of a written application with the Department of Revenue or a county assessor in order to be granted, the department may prescribe rules that permit the filing of the application and related written material, including signatures and verifications, by electronic means and may prescribe the conditions and requirements that must be met in order for an electronic filing to constitute a valid application for exemption or special assessment. (2) No application for exemption or special assessment that is filed electronically shall constitute a valid application unless the department has identified by rule that the exemption or special assessment is one for which electronically filed applications may be accepted. [1997 c.154 §10]
OR Rev Stat § 306.270 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.270

[Renumbered 305.760]
OR Rev Stat § 306.280 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 306 - Property Taxation Generally|Section 306.280

[Renumbered 305.765]