reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.700 - Definitions for ORS 308A.700 to 308A.733.

As used in ORS 308A.700 to 308A.733:
(1) "Disqualification" includes the removal of forestland designation under ORS 321.359, 321.712, 321.716 or 321.842.
(2) "Urban growth boundary" means an urban growth boundary contained in a city or county comprehensive plan that has been acknowledged by the Land Conservation and Development Commission pursuant to ORS 197.251 or an urban growth boundary that has been adopted by a metropolitan service district under ORS 268.390 (3). [1999 c.314 §33; 2003 c.454 §§19,21; 2003 c.621 §84]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.706 - Circumstances when additional taxes are deferred; potential additional tax liability.

(1) Notwithstanding that land is disqualified from special assessment, the additional taxes described under ORS 308A.703 may not be imposed and shall remain a potential tax liability if, as of the date the disqualification is taken into account on the assessment and tax roll, the land is any of the following:
(a) Disqualified exclusive farm use zone farmland or nonexclusive farm use zone farmland that:
(A) Is not being used as farmland; and
(B) Is not being used for industrial, commercial, residential or other use that is incompatible with a purpose to return the land to farm use.
(b) Acquired by a governmental agency or body as a result of an exchange of the land for land of approximately equal value held by the governmental agency or body.
(c) Acquired and used for natural heritage purposes and all of the following additional requirements are met:
(A) The land is registered under ORS 273.581 as a state natural area;
(B) The land is acquired by a private nonprofit corporation;
(C) The land is retained by the corporation, or transferred to the state by the corporation, for the purpose of educational, scientific and passive recreational use consistent with conservation of the ecological values and natural heritage resources of the area;
(D) If the land is retained by the corporation, it remains open to the public without charge for the uses described in subparagraph (C) of this paragraph; and
(E) The land is managed pursuant to a voluntary management agreement under ORS 273.581 (5).
(d) Qualified for special assessment under:
(A) ORS 308A.062, relating to farm use special assessment of land in an exclusive farm use zone;
(B) ORS 308A.068, relating to farm use special assessment of nonexclusive farm use zone farmland;
(C) ORS 321.358, relating to classification as designated forestland in western Oregon;
(D) ORS 321.839, relating to classification as designated forestland in eastern Oregon;
(E) ORS 321.709, relating to qualification as small tract forestland;
(F) ORS 308A.424, relating to wildlife habitat special assessment; or
(G) ORS 308A.456, relating to conservation easement special assessment.
(e) Disqualified nonexclusive farm use zone farmland, to the extent the additional taxes are deferred or abated as provided in ORS 308A.119.
(2) This section does not apply to the additional taxes imposed under ORS 308A.703 (4)(a) for the number of years during which farm use special assessment was granted pursuant to a remediation plan as defined in ORS 308A.053.
(3) In any case where the additional tax is deferred under the provisions of this section but may subsequently be imposed under ORS 308A.712, the county assessor shall continue to enter the notation "potential additional tax liability" on the assessment and tax roll. [1999 c.314 §35; 2003 c.454 §§27,29; 2003 c.539 §17; 2003 c.621 §86; 2007 c.809 §11; 2009 c.217 §9; 2009 c.776 §6; 2011 c.319 §17]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.709 - Circumstances when additional taxes are not imposed.

Notwithstanding that land may have been disqualified from special assessment, no additional taxes may be imposed under ORS 308A.703 if:
(1) As of the date the disqualification is taken into account on the assessment and tax roll, the land is any of the following:
(a) Acquired by a governmental agency as a result of the lawful exercise of the power of eminent domain or the threat or imminence thereof.
(b) Acquired by purchase, agreement or donation under ORS 390.121 (relating to State Parks and Recreation Commission acquisitions).
(c) Acquired by a city, county, metropolitan service district created under ORS chapter 268 or park and recreation district organized under ORS chapter 266 for public recreational purposes or for the preservation of scenic or historic places.
(d) Acquired for wildlife management purposes under ORS 496.146.
(e) Land that ceases to be located within the boundaries of an exclusive farm use zone as the result of a change in the boundaries of the zone or removal of the zone following an action by the governing body of the county or city that:
(A) Was not requested or initiated by the owner of the land; or
(B) Was requested by:
(i) The State Parks and Recreation Department for public park purposes under ORS 390.121; or
(ii) The State Fish and Wildlife Commission for wildlife management purposes under ORS 496.146.
(f) Forestland acquired by a federal, state or local governmental agency. In the case of an acquisition described in this paragraph, a lien for additional taxes and interest may not attach on the day preceding the day of transfer of the forestland to the governmental agency.
(2)(a) At the time of disqualification, the land is public property that was leased or rented to a taxable owner as described in ORS 307.110 and the reason for the disqualification is the termination of the lease under which the land was assessed.
(b) As used in this subsection, "the time of disqualification" means the date on which the lease was terminated. [1999 c.314 §36; 1999 c.800 §1a; 2003 c.454 §34; 2003 c.621 §87; 2017 c.275 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.715 - Imposition of deferred additional taxes upon request of owner.

(1) Notwithstanding that additional taxes otherwise due under ORS 308A.703 are deferred under ORS 308A.706, the additional taxes may be imposed at any time after disqualification of the property from special assessment if the property owner so requests.
(2) A request for imposition of tax under this section shall be made in writing to the county assessor.
(3) If the request for imposition of tax under this section is made prior to August 15 of the assessment year, the additional tax shall be added to the current general property tax roll to be collected and distributed in the same manner as other real property tax. If the request for imposition of tax is made on or after August 15 of the assessment year, the additional tax shall be added to the next general property tax roll to be collected in the same manner as other ad valorem property taxes. [1999 c.314 §38]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.724 - Application for change of special assessment following disqualification; time for meeting farm use income requirements; application due dates; limitation on special assessments for disqualified wildlife habitat and conservation easement land.

(1)(a) In order for additional taxes imposed under ORS 308A.703 to be deferred under ORS 308A.706 (1)(d) (relating to change in special assessment), the owner must file an application or claim for classification under another special assessment law.
(b) If the disqualification is effective prior to July 1 in any year, the owner shall file the required claim or application on or before August 1 of that year.
(c) If the disqualification is effective on or after July 1 in any year, the county taxing authorities shall continue the classification on the current assessment and tax rolls, and the owner shall file the required claim or application in the next calendar year in accordance with the laws governing the particular special assessment program.
(2) If an owner of land disqualified under one of the special assessment laws listed in ORS 308A.706 (1)(d) seeks to qualify for farm use special assessment of nonexclusive farm use zone farmland under ORS 308A.068, the owner shall have five years, beginning with the first year in which application is made under this section, to qualify for the two-year farm use requirement of ORS 308A.068 and the income requirement under ORS 308A.071.
(3) Notwithstanding subsection (1) of this section, an owner may make application under this section at any time within 30 days of the date notice of disqualification is sent by the assessor under ORS 308A.718.
(4) Notwithstanding subsections (1) to (3) of this section:
(a) An owner of land disqualified from wildlife habitat special assessment under ORS 308A.430 that was previously subject to ORS 215.236 (5), except for conservation easement special assessment, may not apply for another special assessment under this section without first satisfying the requirements of ORS 215.236 (5); and
(b) An owner of land disqualified from conservation easement special assessment under ORS 308A.465, except for wildlife habitat special assessment, may not apply for another special assessment under this section without first satisfying the requirements of ORS 215.236 (5). [1999 c.314 §41; 2003 c.454 §40; 2003 c.539 §20; 2003 c.621 §90; 2007 c.809 §14]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.727 - Change to open space use; additional taxes upon withdrawal; notification upon application.

(1) Land specially assessed under any of the special assessment laws listed in ORS 308A.706 (1)(d) shall be changed to open space use special assessment under ORS 308A.300 to 308A.330 if:
(a) Application for open space use special assessment is or has been made under ORS 308A.306;
(b) The land qualifies for open space use special assessment;
(c) The application for open space use special assessment is or has been approved under ORS 308A.309 and 308A.312;
(d) The open space use is for a golf course open to the general public with or without payment of fee or charge; and
(e) All or a portion of the land is within or is contiguous to an urban growth boundary.
(2) Land described in subsection (1) of this section shall not, upon the change from farm or forest use to open space use, be subject to any of the additional taxes ordinarily applicable when land specially assessed under one of the special assessment laws listed under ORS 308A.706 (1)(d) is disqualified, declassified or otherwise removed from such special assessment.
(3) When land that has been changed from special assessment as farm or forest land to open space use special assessment under subsections (1) and (2) of this section is later withdrawn or otherwise removed from open space use special assessment, all the provisions of ORS 308A.300 to 308A.330 shall apply except that there shall be added to the amount of additional taxes imposed under ORS 308A.318 or 308A.321 and computed under ORS 308A.312 (3), the amount of the additional taxes that, except for subsections (1) and (2) of this section, would have been added at the time of the change. However, in making the computation of the amount to be added under this subsection, the number of years specified in ORS 308A.703 shall be reduced by the number of continuous years of open space use special assessment in effect for the land pursuant to the change. At the time of the change to open space use and each year thereafter, the assessor shall determine and note upon the assessment and tax rolls the added amount of potential additional taxes, if any, that may become due under this subsection.
(4) For purposes of ORS 308A.324 and in construing any other provision of ORS 308A.300 to 308A.330, the amount of additional taxes added under subsection (3) of this section shall be treated as additional taxes imposed under ORS 308A.318 or 308A.321.
(5) Upon receipt of any application for open space use special assessment under ORS 308A.300 to 308A.330, the public official or agency shall notify the owner of the provisions of this section. [Formerly 321.795]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.730 - Application for special assessment following acquisition of land through government exchange; amount of additional taxes following disqualification.

(1) If land specially valued under ORS 308A.062, 308A.068, 321.257 to 321.390, 321.700 to 321.754 or 321.805 to 321.855 is acquired by a governmental agency or body as a result of an exchange of the land for land of approximately equal value held by the governmental agency or body and the land acquired from the governmental agency or body is not farm use land located within an exclusive farm use zone or is not land, the highest and best use of which is the growing and harvesting of trees of a marketable species, the owner shall make application for special valuation as farm or forest land in the manner provided under ORS 308A.077, 321.358, 321.706 or 321.839, whichever is applicable, as follows:
(a) If the exchange takes place prior to July 1, the owner shall file the application on or before August 1.
(b) If the exchange takes place on or after July 1, the owner shall file the application on or before April 1 of the following year.
(2) Failure to file an application as required under this section, or failure to otherwise meet the qualification for special valuation under the special assessment law for which application is made shall disqualify the land under ORS 308A.703. However, the amount of additional taxes imposed upon the disqualification under this subsection shall be equal to those that would have been imposed against the land transferred to the governmental agency or body on account of the exchange were it not for ORS 308A.706 (1)(b).
(3) If an application filed under this section is for classification for farm use special assessment under ORS 308A.068, the owner shall have five years beginning with the first year of classification to meet the income requirements under ORS 308A.071 and need not meet the two-year farm use requirements of ORS 308A.068.
(4) This section does not apply to an exchange of forestland to which ORS 308A.706 (1)(b) (relating to governmental exchange) applies. [Formerly 308.373; 2003 c.454 §§42,44; 2003 c.621 §91]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.733 - Withdrawal of change of special assessment application.

(1) Where any property has been granted special assessment for the purposes of property taxation under any of the special assessment laws listed in subsection (2) of this section, and the owner or other qualified person applies for a change in the classification under another special assessment law, the applicant shall have 30 days thereafter within which to withdraw the application, by giving written notice to the public official or agency to whom the applicant applied for the change in classification. If no notice of withdrawal is given by the applicant, the application shall be acted upon and the change in classification made, as otherwise provided by law.
(2) This section applies to the following special assessment laws:
(a) ORS 308A.050 to 308A.128 (relating to special assessment at value for farm use).
(b) ORS 321.257 to 321.390 (relating to special assessment as designated forestland in western Oregon).
(c) ORS 321.805 to 321.855 (relating to special assessment as designated forestland in eastern Oregon).
(d) ORS 321.700 to 321.754 (relating to special assessment as small tract forestland).
(e) ORS 308A.300 to 308A.330 (relating to classification as open space land).
(f) ORS 308A.350 to 308A.383 (relating to designation as riparian land).
(g) ORS 308A.403 to 308A.430 (relating to special assessment as wildlife habitat).
(h) ORS 308A.450 to 308A.465 (relating to special assessment as conservation easement). [Formerly 308.025; 2003 c.454 §§46,48; 2003 c.621 §92; 2007 c.809 §17]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308A - Land Special Assessments › Section 308A.740 - Legislative policy.

(1) The Legislative Assembly finds that it is in the interests of the people of this state that certain private lands be managed in a sustainable manner for the purpose of maintaining the long-term ecological, economic and social values that these lands provide.
(2) The Legislative Assembly declares that it is the policy of this state to encourage landowners to manage private lands in a sustainable manner through tax policy, land use planning, education and technical and financial incentives.
(3) The Legislative Assembly further declares that it is the policy of this state not to impose additional taxes on property, commodities or income if a landowner voluntarily forgoes, limits or postpones economic uses of private land for conservation purposes.
(4) As used in this section, "conservation" means the management of land, water and natural resources for the purpose of meeting human and ecological needs in a sustainable manner. [2001 c.708 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 309 - Property Value Appeals Board; Ratio Studies › Section 309.022 - Training; expenses; rules.

(1) Each person appointed as a member of a pool under ORS 309.067 shall complete training approved by the Department of Revenue for the term of appointment. The department by rule may prescribe alternative methods of training on the basis of educational effectiveness, cost and accessibility to members.
(2) Provision shall be made in the county budget for the following:
(a) An amount sufficient to defray the reasonable expenses of the boards, including a per diem allowance.
(b) An amount sufficient to defray the necessary traveling and living expenses of each person whose name appears in the pools described in ORS 309.067 while completing training approved by the Department of Revenue as required under subsection (1) of this section.
(c) An amount sufficient to compensate any appraiser hired by the board under ORS 309.024. [1953 c.714 §3; 1955 c.709 §2; 1989 c.330 §3; 1991 c.459 §188; 1995 c.226 §7; 1995 c.293 §11; 1997 c.541 §225; 2001 c.511 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 309 - Property Value Appeals Board; Ratio Studies › Section 309.025 - Notice of hearings on appeals of property value; proof of notice; persons interested may appear.

(1) Before the date the property value appeals board convenes, the clerk of the board shall give public notice that the board will meet at a specified time and place to hear the appeals specified in ORS 309.026.
(2)(a) The notice provided under this section shall be given by posting notices in six conspicuous places in the county.
(b) Proof of notice shall be made by affidavit of the clerk of the board, setting out the time, manner and place of posting the notices. The affidavit must be filed in the office of the county clerk on or before the day on which the board convenes.
(3) Persons interested may appear at the time and place appointed in the notice. [1991 c.459 §194a; 1997 c.541 §226; 1999 c.579 §9; 2011 c.204 §8; 2023 c.29 §22]
Note:
The amendments to 309.025 by section 22, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.
(1) Before the date the board of property tax appeals convenes, the clerk of the board shall give public notice that the board will meet at a specified time and place to hear the appeals specified in ORS 309.026.
(2)(a) The notice provided under this section shall be given by posting notices in six conspicuous places in the county.
(b) Proof of notice shall be made by affidavit of the clerk of the board, setting out the time, manner and place of posting the notices. The affidavit must be filed in the office of the county clerk on or before the day on which the board convenes.
(3) Persons interested may appear at the time and place appointed in the notice.
Note:
309.025 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 309 by legislative action. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 309 - Property Value Appeals Board; Ratio Studies › Section 309.028

[1955 c.709 §6; 1959 c.519 §4; 1971 c.377 §4; 1975 c.753 §4; 1979 c.241 §36; 1981 c.804 §4; 1989 c.330 §5; 1991 c.459 §191; renumbered 309.014 in 1991]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 309 - Property Value Appeals Board; Ratio Studies › Section 309.035

[1971 c.377 §6 (enacted in lieu of 309.034); 1973 c.71 §1; 1975 c.753 §8; 1975 c.763 §2; 1979 c.241 §38; 1981 c.804 §6; 1983 s.s. c.5 §11; 1989 c.330 §7; 1991 c.459 §192; 1997 c.541 §228; renumbered 309.203 in 1997]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 309 - Property Value Appeals Board; Ratio Studies › Section 309.045

[1977 c.219 §2; 1979 c.725 §2; 1981 c.804 §10; 1983 s.s. c.5 §14; 1985 c.318 §5; 1989 c.330 §8; 1991 c.459 §193; renumbered 309.021 in 1991]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 309 - Property Value Appeals Board; Ratio Studies › Section 309.050

[Amended by 1955 c.709 §10; 1971 c.377 §8; 1979 c.241 §40; 1981 c.804 §11; 1983 s.s. c.5 §15; 1985 c.613 §13; 1989 c.330 §9; 1991 c.459 §194; renumbered 309.011 in 1991]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 309 - Property Value Appeals Board; Ratio Studies › Section 309.070 - Oath.

Before proceeding to the functions and duties required by this chapter, each member of the property value appeals board shall take and subscribe to an oath to faithfully and honestly discharge the duties of the board. The oath shall be administered by a member of the board and shall be filed with the county clerk. [Amended by 1979 c.241 §41; 1981 c.804 §13; 1991 c.459 §195; 1995 c.226 §9; 1997 c.541 §230; 2023 c.29 §25]
Note:
The amendments to 309.070 by section 25, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.
Before proceeding to the functions and duties required by this chapter, each member of the board of property tax appeals shall take and subscribe to an oath to faithfully and honestly discharge the duties of the board. The oath shall be administered by a member of the board and shall be filed with the county clerk.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 309 - Property Value Appeals Board; Ratio Studies › Section 309.072 - Record of board business.

The meetings, qualification, sittings and adjournment of the property value appeals boards shall be recorded in the journal of the county governing body. [Formerly 309.140; 1995 c.226 §10; 1997 c.541 §231; 2023 c.29 §26]
Note:
The amendments to 309.072 by section 26, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.
The meetings, qualification, sittings and adjournment of the boards of property tax appeals shall be recorded in the journal of the county governing body.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 309 - Property Value Appeals Board; Ratio Studies › Section 309.104 - Electronic filing; rules.

The Department of Revenue may prescribe rules that provide for the filing of a petition under ORS 309.100 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 meet the requirements of ORS 309.100. [1997 c.154 §8]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 309 - Property Value Appeals Board; Ratio Studies › Section 309.120 - Entry in roll of corrections, additions or changes.

Corrections, additions to, or changes in the roll shall be entered in the roll by the officer in charge of the roll in a manner clearly showing that the assessor’s prior entry, if any, has been superseded, and showing the entry ordered by the property value appeals board, indicating the change substantially "as ordered by the county property value appeals board." The entries shall be a part of the record of the action of the board. [Amended by 1957 c.326 §7; 1981 c.804 §20; 1991 c.459 §199; 1997 c.541 §237; 2023 c.29 §30]
Note:
The amendments to 309.120 by section 30, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.
Corrections, additions to, or changes in the roll shall be entered in the roll by the officer in charge of the roll in a manner clearly showing that the assessor’s prior entry, if any, has been superseded, and showing the entry ordered by the board of property tax appeals, indicating the change substantially "as ordered by the county board of property tax appeals." The entries shall be a part of the record of the action of the board.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 309 - Property Value Appeals Board; Ratio Studies › Section 309.150 - Appeals of personal property value upon summary or accelerated collection of taxes.

Appeals of the value of personal property, on which the tax is required to be paid as provided in ORS 311.465 and 311.480, shall be heard by a property value appeals board in the same manner that other assessments of property are heard. [Amended by 1975 c.365 §2; 1981 c.804 §22; 1991 c.459 §201; 1995 c.226 §12; 1997 c.541 §238; 2023 c.29 §31]
Note:
The amendments to 309.150 by section 31, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.
Appeals of the value of personal property, on which the tax is required to be paid as provided in ORS 311.465 and 311.480, shall be heard by a board of property tax appeals in the same manner that other assessments of property are heard.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 309 - Property Value Appeals Board; Ratio Studies › Section 309.200 - Assessor to collect sales data and prepare ratio study; filing study with department and board.

(1) Between January 1 and December 31 of each year the county assessor shall collect sales data for a ratio study.
(2) The assessor shall prepare and complete a certified ratio study in the time and manner provided by the rules adopted by the Department of Revenue. A copy of the sales data collected and used as the basis for conclusions relating to real market value shall be included with the ratio study. The assessor shall file a certified copy of the sales data and ratio study with the department, as prescribed by department rule.
(3) Not later than October 15 of each year the assessor shall file with the clerk of the property value appeals board a copy of the ratio study. [1975 c.753 §2; 1981 c.804 §23; 1985 c.613 §24; 1989 c.330 §18; 1991 c.459 §202; 1993 c.270 §43; 1997 c.541 §239; 1999 c.655 §7; 2023 c.29 §32]
Note:
The amendments to 309.200 by section 32, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.
(1) Between January 1 and December 31 of each year the county assessor shall collect sales data for a ratio study.
(2) The assessor shall prepare and complete a certified ratio study in the time and manner provided by the rules adopted by the Department of Revenue. A copy of the sales data collected and used as the basis for conclusions relating to real market value shall be included with the ratio study. The assessor shall file a certified copy of the sales data and ratio study with the department, as prescribed by department rule.
(3) Not later than October 15 of each year the assessor shall file with the clerk of the board of property tax appeals a copy of the ratio study.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 309 - Property Value Appeals Board; Ratio Studies › Section 309.330 - Transmission of summary of assessment roll by assessor.

(1) After the assessment roll of any county has been delivered to the tax collector as required by ORS 311.115, the county assessor shall transmit to the Director of the Department of Revenue within 10 days after the roll is delivered to the tax collector, but not later than November 4, a certified copy of the summary of the assessment roll.
(2) The summary of the assessment roll shall be shown on forms prescribed by the Department of Revenue with such classification of property as the director shall specify. [Amended by 1969 c.520 §34; 1977 c.220 §1; 1981 c.804 §111; 1991 c.459 §202b]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 309 - Property Value Appeals Board; Ratio Studies › Section 309.340 - Recording and tabulating assessment roll summaries.

Upon the receipt of tabulated summaries of the assessment rolls, the Department of Revenue shall record the summaries in a book provided and kept in its office for that purpose and shall, subject to the instructions of the Director of the Department of Revenue, compile the summaries into tabular form for the use of the director. [Amended by 1969 c.520 §35; 1977 c.220 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 309 - Property Value Appeals Board; Ratio Studies › Section 309.360 - Examining summaries; obtaining other information.

The Department of Revenue shall examine and compare the summaries of the assessment rolls as certified by the county assessors and may obtain such other information as the department considers necessary to ascertain and determine the true and relative value of all the taxable property in the several counties, including property assessed by the department. [Amended by 1991 c.459 §203a]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 309 - Property Value Appeals Board; Ratio Studies › Section 309.370 - Combined assessment roll summaries.

After the Department of Revenue has examined and compared the summaries and obtained the other necessary information, the department shall combine the result in a table. When approved by the Director of the Department of Revenue, a table shall be signed by the director and retained on file in the department. [Amended by 1969 c.520 §37; 1981 c.804 §25; 1985 c.761 §14; 1991 c.459 §203b; 1993 c.98 §14; 1997 c.541 §240]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 309 - Property Value Appeals Board; Ratio Studies › Section 309.400 - Ordering or making change of valuation or addition of property.

(1) The Department of Revenue may order any officer in charge of the assessment roll to raise or lower the valuation of any taxable property and to add property to the assessment roll.
(2) If an officer fails to comply with any order or requirement of the department, the department may make the correction or change in the assessment roll. [Amended by 1953 c.22 §2; 1991 c.96 §7; 1991 c.459 §204]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 309 - Property Value Appeals Board; Ratio Studies › Section 309.990 - Penalties.

Any person who willfully and knowingly presents or furnishes to the Director of the Department of Revenue, or any member of the director’s staff, any statement required by the director, or representatives or agents of the director, under ORS 309.360 that is false or fraudulent is guilty of perjury. Upon conviction, the person shall be punished as provided by law for the crime of perjury. [Subsections (1) and (2) enacted as 1955 c.709 §15; 1969 c.520 §39; 1971 c.377 §11; 1981 c.804 §27; 2005 c.94 §60]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.010 - Determination of amount of money for county and other purposes.

The county court or board of county commissioners of each county shall, in July of each year, estimate and determine the amount of money to be raised for county purposes for the current fiscal year, and also the several amounts to be raised in the county for other purposes, as required or authorized by law. The determination shall be entered in its records.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.020 - Levy of tax to defray county expenses.

The county court or board of county commissioners for each county in the state shall, in July of each year, levy a tax upon all taxable property in the county sufficient in amount to defray the expenses of the county for the current fiscal year.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.030 - Levy of taxes required or permitted by law.

The county court or board of county commissioners shall, in July of each year, levy all taxes which by law it is required to levy, and any other taxes which it may determine to levy and by law it is permitted to levy.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.040 - Reducing levy where necessity for budget item eliminated.

If after a tax levy has been made by any county court or board of county commissioners and before the extension of the levy upon the tax rolls, the necessity for any item contained in the budget upon which the levy is based is eliminated by act of the Legislative Assembly, the county court or board of county commissioners shall by appropriate order reduce the amount of the levy by the amount of such item. Thereupon the levy shall be extended upon the rolls as so reduced.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.061 - Assessor to determine and report maximum school district operating tax when district certifies lesser rate; determination modified if district divided into zones.

(1) If a school district certifies a rate pursuant to ORS 310.060 that is less than the maximum rate of operating taxes allowed by law, the county assessor for each county within which the school district is located shall determine the amount of operating taxes that would have been imposed by the school district if the school district had certified the maximum rate of operating taxes allowed by law.
(2) If a school district has established tax zones pursuant to ORS 328.570 to 328.579, solely for purposes of subsection (1) of this section:
(a) The maximum rate of operating tax allowed by law shall be determined for each tax zone of the district; and
(b) The maximum rate of operating tax for a tax zone in which the district does not provide all of kindergarten through grade 12 education shall equal the maximum rate of operating tax for the district multiplied by the percentage established for the zone in the resolution adopted under ORS 328.576.
(3) Each county assessor who is required to calculate an amount under subsection (1) of this section shall report that amount to the Department of Education. [1999 c.186 §12; 2001 c.246 §7]
Note:
310.061 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 310 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.065 - Procedure where notice not given.

If the written notice of a taxing district’s ad valorem property tax or other tax is not given to the county assessor at the time specified, or as extended, under ORS 310.060, the assessor shall not include the tax in the computation of the total district tax rate under ORS 310.090. [Formerly part of 310.050; 1993 c.270 §45; 1997 c.541 §246]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.070 - Procedure when taxes exceed limitations or are incorrectly categorized.

(1) If the ad valorem property taxes reported to the clerk, assessor or tax supervising and conservation commission under ORS 310.060 are in excess of the constitutional or statutory limitations, or both, the assessor, upon the advice of the Department of Revenue, shall extend upon the tax roll of the county only such part of the taxes as will comply with the constitutional and statutory limitations and requirements governing the taxes.
(2) If any part of the taxes on property certified under ORS 310.060 is incorrectly categorized as subject to or not subject to the limits of section 11b, Article XI of the Oregon Constitution, the Department of Revenue shall notify the taxing unit governing body and the county assessor and the county assessor shall extend the taxes on the roll in a manner that complies with the Oregon Constitution. For purposes of this section, taxes are incorrectly categorized only if:
(a) The sole authority of the taxing unit to impose taxes on property is provided by statute and the statute does not authorize the imposition of taxes on property categorized as reported under ORS 310.060; or
(b) The Oregon Tax Court or the Oregon Supreme Court has finally determined the correct manner in which a tax on property of the taxing unit should be categorized and that determination is different from the category reported under ORS 310.060. For purposes of this paragraph, "finally determined" means that the Oregon Tax Court has entered a decision which has become final as described under ORS 305.440 or that, upon appeal from the Oregon Tax Court, the Supreme Court has entered a decision.
(3) If any item certifying ad valorem property taxes under ORS 310.060 incorrectly characterizes the item attributes under section 11, Article XI of the Oregon Constitution, the Department of Revenue shall notify the taxing district governing body and the county assessor, and the county assessor shall extend the taxes on the roll in a manner that complies with the Oregon Constitution. [Amended by 1967 c.293 §5; 1971 c.646 §3; 1981 c.790 §13; 1983 s.s. c.5 §19; 1985 c.319 §2; 1993 c.270 §46; 1997 c.541 §247; 2005 c.750 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.081

[Subsections (1) and (2) of 1961 Replacement Part enacted as 1957 c.626 §11; subsection (3) of 1957 Replacement Part enacted as part of 1957 s.s. c.2 §4; 1959 c.388 §9; repealed by 1963 c.570 §33]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.090 - Computation of rate for each item of tax; category rates; total rates.

(1) Subject to ORS 310.070, the county assessor shall compute the rate for each item of ad valorem property taxes, the category rate of ad valorem property taxes for each category described in ORS 310.150 and the total rate of ad valorem property taxes for each taxing district as provided in this section.
(2) If the item of tax that is reported on the notice filed under ORS 310.060 is an amount, the rate of tax for that item shall be computed by dividing the amount by the assessed value used to compute the tax rate. The assessed value used to compute the tax rate is the tax levying district’s assessed value adjusted as otherwise provided by law.
(3) The computed tax rates under subsection (2) of this section or as reported on the notice filed under ORS 310.060 shall be carried to the number of decimal places specified by rule of the Department of Revenue and truncated. The truncated rate shall be expressed as a rate per thousand dollars of assessed value.
(4) All of the taxing district’s taxes that are reported on the notice filed under ORS 310.060 as rates and that are within the same category under ORS 310.150 shall be added together and added to the rates computed under subsection (2) of this section that are within the same category to obtain the category rates for the taxing district.
(5) The total tax rate of the district shall be the total of the truncated tax rates calculated for the taxing district for the year. [Amended by 1967 c.293 §11; 1991 c.459 §221; 1997 c.541 §248]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.100 - Taxes to apply to property shown by assessment roll; furnishing certificate showing aggregate valuation of taxable property.

Each ad valorem property tax of a taxing district shall apply to all the taxable property of the district, or to all the taxable property in a tax zone of a district that has established two or more tax zones within the district, as shown by the assessment roll last compiled by the assessor. The assessor, upon the application of the governing body or of the duly accredited officer of any such taxing district, shall furnish a certificate, properly verified, showing the aggregate valuation of the taxable property therein. [Amended by 1991 c.459 §222; 1997 c.541 §250; 2001 c.246 §8; 2001 c.553 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.105 - Rate adjustments to reflect nontimber offsets; no effect on permanent or statutory rate limits.

(1) If a taxing district lying in two or more counties is entitled to offsets which have been provided by statute, the rates determined under ORS 310.090 shall be further adjusted to reflect the offsets.
(2) Adjustments under this section shall be made to ensure that the rate of taxation is uniform throughout the taxing district.
(3) Adjustments made under this section shall not affect the permanent rate limit determined for purposes of section 11 (3), Article XI of the Oregon Constitution, or the statutory rate limit determined in ORS 310.236 (4)(b) or 310.237, if applicable. [1971 c.720 §1; 1977 c.892 §37; 1979 c.438 §4; 1993 c.801 §37; 1997 c.541 §251; 1999 c.186 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.110 - Apportionment of taxes where taxing district lies in two or more counties; estimates.

(1) If a taxing district lies in two or more counties, and the district certifies an item of ad valorem property tax as an amount in the notice required under ORS 310.060, the amount certified by the district shall be apportioned on the basis of the assessed value used to compute the tax rate for the current tax year, in the proportion that the assessed value of the part of the district lying in each county bears to the assessed value of the whole district. However, if a boundary change affecting the district becomes effective as to the levy being apportioned, an adjustment of the assessed value shall be made so as to reflect the boundary change.
(2) Any assessor who is unable to certify the current assessed value for any joint district lying partially in the county by September 25 shall, with the cooperation of the Department of Revenue, estimate as closely as practicable the assessed value of that district for the purpose of apportioning the ad valorem property taxes of the joint district in the current year as equitably as is possible. The estimate shall be completed and certified to the assessor or assessors of the other counties on the fifth business day after September 25 and shall be used as the basis for the apportionment required by this section. [Amended by 1953 c.194 §2; 1963 c.274 §1; 1967 c.199 §1; 1971 c.482 §1; 1977 c.892 §38; 1979 c.438 §5; 1981 c.804 §86; 1985 c.613 §5; 1991 c.459 §223; 1997 c.541 §254; 1999 c.1078 §69; 2003 c.621 §94]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs › Section 310.145 - Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits.

(1) Each unit of local government that imposes a tax, fee, charge or assessment may adopt an ordinance or resolution classifying all or any of the taxes, fees, charges and assessments it imposes as being in one or more of the following categories:
(a) Taxes on property subject to the limits of section 11b, Article XI of the Oregon Constitution, and within this category, those taxes that are dedicated to funding the public school system, and those that are imposed to support other government operations.
(b) Incurred charges.
(c) Assessments for local improvements.
(d) Taxes to pay principal and interest on exempt bonded indebtedness.
(e) All other taxes, fees, charges and assessments that are not subject to the limits of section 11b, Article XI of the Oregon Constitution.
(2) An ordinance or resolution adopted under this section shall serve as notice of the classification of taxes, fees, charges and assessments for purposes of ORS 305.580 to 305.591. [1991 c.459 §212; 1993 c.270 §49]