reglab/housing_qa huggingface dataset:
OR Rev Stat § 308.105 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.105 - Personal property.

(1) Except as otherwise specifically provided, all personal property shall be assessed for taxation each year at its situs as of the day and hour of assessment prescribed by law. (2) Personal property may be assessed in the name of the owner or of any person having possession or control thereof. Where two or more persons jointly are in possession or have control of any personal property, in trust or otherwise, it may be assessed to any one or all of such persons. [Amended by 1955 c.720 §1; 1961 c.683 §1]
OR Rev Stat § 308.115 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.115 - Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax; exception for actively mined interests; separately owned improvements separately assessed.

(1) Whenever any mineral, coal, oil, gas or other severable interest in or part of real property is owned separately and apart from the rights and interests owned in the surface ground of the real property, such minerals, coal, oil, gas or other interest or parts shall not be assessed and taxed. (2) Notwithstanding subsection (1) of this section, if the property is actively being mined as of the assessment date, the severable interest described in subsection (1) of this section shall be assessed and taxed as real or personal property in accordance with existing law in the name of the owner, separately from the surface rights and interests in the real property and may be sold for taxes in the same manner and with the same effect as other interests in real property are sold for taxes. (3) Whenever any building, structure, improvement, machinery or equipment is owned separately and apart from the land or real property on which it stands or to which it is affixed, such building, structure, improvement, machinery or equipment shall be assessed and taxed in the name of the owner. (4) Nothing in this section alters the tax-exempt status of a mining claim described in ORS 307.080. [Amended by 1979 c.689 §9; 1997 c.819 §9; 2012 c.30 §3]
OR Rev Stat § 308.120 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.120 - Partnership property; liability of either partner for whole tax.

Partners in mercantile or other business may be jointly taxed in their partnership name, or severally taxed for their individual shares for all personal property employed in such business. If they are jointly taxed, either or any of such partners shall be liable for the whole tax.
OR Rev Stat § 308.125 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.125 - Undivided interest; assessment; ownership of less than one forty-eighth interest.

(1) An undivided interest in lands or lots, or other real property, or in personal property, may be assessed and taxed as such. Any person desiring to pay the tax on an undivided interest in any real property may do so by paying the tax collector a sum equal to such proportion of the entire taxes charged on the entire tract as the interest paid on bears to the whole. (2) If an undivided interest in property is less than one forty-eighth of the entire interest in the property the interest need not be assessed or taxed to the owner of such undivided interest, and the assessor and tax collector may treat all such undivided interests as one interest which shall be listed as belonging to an unknown owner. Any number of owners of undivided interests which are listed as belonging to an unknown owner because of this subsection, may request the assessor and tax collector that notices concerning the property be sent to a specific person at a specific address. The assessor and tax collector shall honor such request, but if more than one request is made, only the one signed by the greater number of undivided interest holders shall be honored. (3) Any person paying the taxes on property listed as belonging to an unknown owner because of subsection (2) of this section, shall have a right of contribution from the owners of the undivided interests on account of the taxes paid on the interests of the owners of the undivided interests. No refund of taxes may be granted under ORS 311.806 on the grounds of the payment of taxes on property of another. [Amended by 1973 c.803 §3]
OR Rev Stat § 308.130 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.130 - Undivided estate of decedent; liability for whole tax; right of contribution.

The undivided estate of any deceased person may be assessed to the heirs or devisees of such person, without designating them by name, until they have given notice to the assessor of the division of the estate, and the names of the several heirs or devisees. Each heir and devisee shall be liable for the whole of the tax, and shall have a right to recover from the other heirs and devisees their respective portions of the tax when paid.
OR Rev Stat § 308.135 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.135 - Trustee or personal representative separately assessed; valuation of property held as representative.

When any person is assessed as trustee, guardian, executor or administrator: (1) A designation of the representative character shall be added to the name of the person. (2) The assessment shall be entered in a separate line from the individual assessment of the person. (3) The person shall be assessed for the real and personal property held by the person in the representative character in accordance with ORS 308.232. [Amended by 1981 c.804 §33]
OR Rev Stat § 308.140 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.140

[1983 c.307 §1; renumbered 223.317 in 1987]
OR Rev Stat § 308.142 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.142 - "Property" and "property tax account" defined.

For purposes of determining whether the assessed value of property exceeds the property’s maximum assessed value permitted under section 11, Article XI of the Oregon Constitution: (1) "Property" means: (a) All property included within a single property tax account; or (b) In the case of property that is centrally assessed under ORS 308.505 to 308.674, the total statewide value of all property assessed to a company or utility that is subject to ORS 308.505 to 308.674. (2) "Property tax account" means the administrative division of property for purposes of listing on the assessment roll under ORS 308.215 for the tax year for which maximum assessed value is being determined or, in the case of a private railcar company, the administrative division provided under ORS 308.640. [1997 c.541 §7; 1999 c.223 §7]
OR Rev Stat § 308.145 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.145

[1983 c.307 §2; renumbered 223.322 in 1987]
OR Rev Stat § 308.150 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.150

[1983 c.307 §3; renumbered 223.327 in 1987]
OR Rev Stat § 308.151 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.151 - Certain cities authorized to define "area" as city by ordinance or resolution; supermajority required; software costs withheld from property taxes.

(1) This section applies to a city if the majority of the population of the city resides in a county with a population greater than 700,000. (2)(a) For purposes of ORS 308.149, the governing body of a city may adopt an ordinance or resolution defining "area" to mean the city. (b) An ordinance or resolution may be adopted under this section only after a public hearing and must be approved by a three-fifths majority of the members of the governing body of the city. (3) A governing body that adopts an ordinance or resolution under this section must notify the county assessor on or before January 1 of the assessment year for which the city first intends the definition to apply. (4) The governing body of a city may not adopt an ordinance or resolution under this section, or repeal such an ordinance or resolution, more often than once in five years. (5)(a) The county assessor may withhold from property tax distributions made under ORS 311.395 to cities located in the county amounts for the actual costs incurred by the county for software upgrades required because of the adoption by the cities of ordinances and resolutions under this section. (b) Amounts withheld under this subsection: (A) Shall be in proportion to the total property taxes imposed in the current tax year by cities adopting ordinances or resolutions under this section; and (B) May not exceed $60,000 in total. [2017 c.414 §2] Note: Section 5, chapter 414, Oregon Laws 2017, provides: Sec. 5. (1) A definition of "area" adopted under section 2 of this 2017 Act [308.151] may not be applied to any assessment year beginning before January 1, 2019. (2) Notwithstanding subsection (1) of this section, a definition of "area" adopted under section 2 of this 2017 Act may be applied to assessment years beginning on or after January 1, 2018, with the written consent of the assessor of the county in which the city adopting the definition is located. [2017 c.414 §5]
OR Rev Stat § 308.153 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.153 - New property and new improvements to property.

(1) If new property is added to the assessment roll or improvements are made to property as of January 1 of the assessment year, the maximum assessed value of the property is the sum of: (a) The maximum assessed value determined under ORS 308.146; and (b) The product of the value of the new property or new improvements determined under subsection (2)(a) of this section multiplied by the ratio, not greater than 1.00, of the average maximum assessed value over the average real market value for the assessment year. (2)(a) The value of new property or new improvements equals the real market value of the new property or new improvements reduced (but not below zero) by the real market value of retirements from the property tax account. (b) If the maximum assessed value of property is adjusted for fire or act of God or for demolition or removal of a building under ORS 308.146, the reduction in real market value due to fire or act of God or demolition or removal of the building may not be considered to be a retirement under this subsection. (3)(a) For purposes of this section, property shall be considered new property, or new improvements to property, for a tax year if the property: (A) Constituted an integral part of the land or improvements on the assessment date or the date of a site inspection by the assessor for appraisal purposes for any prior tax year; (B) Has been continuously in existence since the prior tax year; and (C) Was not included in the assessment of the land or improvements for any prior tax year. (b) The following is evidence that the property was not included in the assessment of the land or improvements for a prior tax year: (A) There is no express reference to the property in the records of the assessor; and (B) The assessor’s valuation of the land or improvements of which the property is an integral part increases as a result of inclusion of the property in the assessment. (4) The property’s assessed value for the year equals the lesser of: (a) The property’s maximum assessed value; or (b) The property’s real market value. [1997 c.541 §11; 1999 c.1003 §4; 2001 c.509 §9; 2007 c.516 §2; 2015 c.97 §2; 2015 c.480 §2]
OR Rev Stat § 308.156 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.156 - Subdivision or partition; rezoning; omitted property; disqualification from exemption, partial exemption or special assessment; rules.

(1) If property is subdivided or partitioned after January 1 of the preceding assessment year and on or before January 1 of the current assessment year, then the property’s maximum assessed value shall be established as provided under this section. (2) If property is rezoned and, after January 1 of the preceding assessment year and on or before January 1 of the current assessment year, the property is used consistently with the rezoning, the property’s maximum assessed value shall be established under this section. (3)(a) For the first tax year for which property is added to the property tax account as omitted property, the property’s maximum assessed value shall be established under this section. (b) For tax years subsequent to the first tax year for which property is added to the property tax account as omitted property, the property’s maximum assessed value shall be determined as otherwise provided by law, taking into account the maximum assessed value of the property as determined under this section. (4)(a) If property was subject to exemption, partial exemption or special assessment as of the January 1 assessment date of the preceding assessment year and is disqualified from exemption, partial exemption or special assessment as of the January 1 of the current assessment year, the property’s maximum assessed value shall be established under this section. (b) If property described in this subsection is eligible for a different type of exemption, partial exemption or special assessment as of January 1 of the current assessment year, the property’s maximum assessed value shall be established under the provision granting the partial exemption or special assessment. (5) The property’s maximum assessed value shall be the sum of: (a) The maximum assessed value determined under ORS 308.146 that is allocable to that portion of the property not affected by an event described in subsection (1), (2), (3) or (4)(a) of this section; and (b) The product of the real market value of that portion of the property that is affected by an event described in subsection (1), (2), (3) or (4)(a) of this section multiplied by the ratio, not greater than 1.00, of the average maximum assessed value over the average real market value for the assessment year. (6) The property’s assessed value for the year shall equal the lesser of: (a) The property’s maximum assessed value; or (b) The property’s real market value. (7) The Department of Revenue shall provide by rule the method by which the allocations described in subsection (5) of this section are to be made. [1997 c.541 §13; 1999 c.500 §1; 1999 c.579 §21; 2001 c.509 §10; 2005 c.213 §1; 2017 c.414 §4]
OR Rev Stat § 308.159 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.159 - Lot line adjustments.

If a lot line adjustment is made with respect to property, the maximum assessed value of the property may be adjusted to reflect the lot line adjustment, but the total maximum assessed value of all property affected by the lot line adjustment may not exceed the total maximum assessed value of the affected property determined under ORS 308.146, or, if applicable, under ORS 308.153 or 308.156. [1997 c.541 §15; 1999 c.21 §16]
OR Rev Stat § 308.162 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.162 - Property tax account modifications.

(1) If two or more property tax accounts are merged into a single account, or if property that is attributable to one account is changed to another account, the maximum assessed value of the property may be adjusted to reflect the merger or change, but the total maximum assessed value for all affected accounts may not exceed the total maximum assessed value the accounts would have had under ORS 308.146 or 308.149 to 308.166 if the merger or change had not occurred. (2) If a single property tax account is divided into two or more accounts, the maximum assessed value of all property affected by the division may not exceed the total maximum assessed value of the affected property determined under ORS 308.146 or 308.149 to 308.166. [1997 c.541 §16a]
OR Rev Stat § 308.165 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.165

[1983 c.259 §1; renumbered 223.132 in 1987]
OR Rev Stat § 308.166 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.166 - Ordering provisions when property is subject to multiple special determinations of value.

(1) If the maximum assessed value of property is subject to adjustment under both ORS 308.153 and 308.156, the maximum assessed value must first be determined under ORS 308.153 and then further adjusted under ORS 308.156. (2) If the maximum assessed value of property is subject to adjustment under both ORS 308.153 and 308.159, the maximum assessed value must first be determined under ORS 308.153 and then further adjusted under ORS 308.159. (3) If the maximum assessed value of property is subject to adjustment under both ORS 308.156 and 308.159, the maximum assessed value must first be determined under ORS 308.156 and then further adjusted under ORS 308.159. (4) If the maximum assessed value of property is subject to adjustment under all of ORS 308.153, 308.156 and 308.159, the maximum assessed value must first be determined under subsection (1) of this section and then further adjusted under ORS 308.159. (5) If the maximum assessed value of property is subject to adjustment for fire or act of God, the maximum assessed value must first be determined under ORS 308.146 (5)(a) and then may be adjusted as provided in subsections (1) to (4) of this section. (6) If the maximum assessed value of property is subject to adjustment for demolition or removal of a building, the maximum assessed value must first be determined under ORS 308.146 (8)(a) and then may be adjusted as provided in subsections (1) to (4) of this section. [1997 c.541 §17; 1999 c.1003 §6; 2003 c.30 §1; 2009 c.443 §2; 2015 c.480 §3]
OR Rev Stat § 308.170 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.170

[1983 c.259 §2; renumbered 223.878 in 1987]
OR Rev Stat § 308.205 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.205 - Real market value defined; rules.

(1) Real market value of all property, real and personal, means the amount in cash that could reasonably be expected to be paid by an informed buyer to an informed seller, each acting without compulsion in an arm’s-length transaction occurring as of the assessment date for the tax year. (2) Real market value in all cases shall be determined by methods and procedures in accordance with rules adopted by the Department of Revenue and in accordance with the following: (a) The amount a typical seller would accept or the amount a typical buyer would offer that could reasonably be expected by a seller of property. (b) An amount in cash shall be considered the equivalent of a financing method that is typical for a property. (c) If the property has no immediate market value, its real market value is the amount of money that would justly compensate the owner for loss of the property. (d) If the property is subject to governmental restriction as to use on the assessment date under applicable law or regulation, real market value shall not be based upon sales that reflect for the property a value that the property would have if the use of the property were not subject to the restriction unless adjustments in value are made reflecting the effect of the restrictions. [Amended by 1953 c.701 §2; 1955 c.691 §§1, 2; 1977 c.423 §2; 1981 c.804 §34; 1989 c.796 §30; 1991 c.459 §88; 1993 c.19 §6; 1997 c.541 §152]
OR Rev Stat § 308.207 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.207 - Computation of real market value for taxing or bonding limitations.

(1) If the taxing or bonding power of any governmental unit is limited to a millage or percentage of the real market value of the taxable property within the unit, the real market value shall be the real market value as reflected in the last certified assessment roll. (2) Changes in the boundary lines of a governmental unit shall be taken into account in computing its real market value for purposes of subsection (1) of this section even though such boundary changes may not be included on the latest assessment roll. (3) As used in this section, "governmental unit" includes the state, counties, cities, municipal corporations, and all special districts having the power to levy taxes or issue bonds. [1963 c.9 §1; 1967 c.293 §22; 1981 c.804 §35; 1991 c.459 §89; 1999 c.1078 §83]
OR Rev Stat § 308.212 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 308 - Assessment of Property for Taxation|Section 308.212 - Requirement for property owner to file address.

(1) Any person who owns real property located in any county shall notify the county assessor for the county where the property is located of that owner’s current address and, within 30 days of the change, shall notify the assessor of any change of address. (2) A notice required under subsection (1) of this section does not meet the requirements of this section unless the notice is in writing and: (a) For an individual, the notice contains the residence address of the person. (b) For any other person, the notice contains the name and address of persons upon whom process may be served. (3) The county assessor of each county shall maintain records showing the information required to be submitted to the assessor under this section. The assessor shall note any property owner’s change of address on the tax rolls. (4) Subsection (1) of this section does not apply to any government body or government agency. [1981 c.153 §49] Note: 308.212 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 308 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.