reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.804 - Rural health care facilities; claim procedures; duration of exemption.

(1) As used in this section and ORS 307.806, "rural health care facility" means a health care facility that:
(a) Is located in a rural health service area with an average travel time of more than 30 minutes from a population center of 30,000 or more, as determined by the Office of Rural Health; and
(b) Is used exclusively to provide medical care.
(2) Real and personal property of a rural health care facility is exempt from the ad valorem property taxes of the county in which the facility is located, and from the ad valorem property taxes of each other local taxing district in which the facility is located that authorizes the exemption under ORS 307.806, if all of the following apply:
(a) The property constitutes new construction, new additions, new modifications or new installations of property as of the first assessment date for which the facility is in service. Land and other property that was in existence at the location of the facility prior to the date work began on the construction, addition, modification or installation of property at the facility is not exempt under this section.
(b) The exemption has been authorized by the governing body of the county in which the facility is located in the manner set forth in ORS 307.806.
(3) To receive the exemption provided under this section, the rural health care facility must annually file its intention to take the exemption. The filing must be with the county assessor of the county that authorized the exemption under ORS 307.806 and must be made by April 1 preceding the tax year for which the exemption is being claimed.
(4) A rural health care facility described in this section shall be exempt from the taxes to which the exemption applies for the tax year in which the facility is first in service as of the assessment date and for the next two succeeding tax years. [2001 c.642 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.806 - Exemption limited to taxes of district adopting ORS 307.804; procedures.

(1) In order for a rural health care facility to be exempt from tax under ORS 307.804, prior to the construction, addition, modification or installation of the facility the governing body of the county in which the facility is to be located must, by ordinance or resolution, authorize the exemption provided under ORS 307.804.
(2) Within 10 days following adoption of the ordinance or resolution that authorizes the exemption provided under ORS 307.804, the county governing body must give written notice of the authorization of the exemption to:
(a) Each taxing district located in the county; and
(b) The county assessor.
(3) The notice must state that:
(a) The county has authorized the exemption provided under ORS 307.804; and
(b) The exemption will apply to the taxes of the local taxing district receiving the notice if that district elects to authorize the exemption under subsection (4) of this section.
(4)(a) A local taxing district that receives a notice described in this section may elect to authorize the exemption within 180 days of the date of the notice.
(b) The governing body of a taxing district makes an election by passing an ordinance or resolution stating that the taxing district is authorizing the exemption.
(c) A taxing district making an election shall mail copies of the ordinance or resolution in which the election is made to the county governing body and to the county assessor within 10 days of the date the election is made.
(5) A county that has authorized exemptions provided under ORS 307.804 may revoke authorization by repealing the ordinance or resolution described in subsection (1) of this section. Authorization revocation under this subsection does not affect the continued exemption of any rural health care facility that has already qualified for the exemption, but a rural health care facility that has not qualified for an exemption as of the date of revocation may not qualify for an exemption after the date of revocation. [2001 c.642 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.808 - Findings and declarations.

The Legislative Assembly finds that owners of long term care facilities who devote substantial proportions of those facilities to providing long term care to residents eligible for medical services under Medicaid provide an essential community service. The Legislative Assembly declares that a property tax exemption will enable these essential community provider long term care facilities to increase the quality of care provided to facility residents. The Legislative Assembly further declares that the quality of care is increased most efficiently when the full value of the exemption is applied to increasing direct caregiver wages, physical plant improvements and other expenditures that directly benefit the facility residents and staff. [1999 c.476 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.811 - Essential community provider long term care facilities.

(1) Real and personal property that is used solely in the operations of a long term care facility that has been certified for the tax year as an essential community provider long term care facility under ORS 443.895 shall be exempt from ad valorem property taxation.
(2)(a) In order for the long term care facility to be exempt from taxation under this section, the owner of the facility shall file with the county assessor a copy of a certificate issued by the Department of Human Services under ORS 443.895, certifying the facility as an essential community provider long term care facility.
(b) The certificate must be filed with the assessor on or before April 1 preceding the tax year for which the exemption is being claimed.
(c) Notwithstanding paragraph (b) of this subsection, a certificate may be filed with the assessor on or before December 31 of the tax year if accompanied by a late filing fee of the greater of $200 or one-tenth of one percent of the real market value of the property to which the certificate applies.
(3) As used in this section and ORS 307.808, "long term care facility" means a nursing facility, assisted living facility, residential care facility or adult foster home as defined in ORS 443.705. [1999 c.476 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.815 - Exemption limited to taxes of district adopting ORS 307.811.

The exemption provided in ORS 307.811 applies only to the taxes of a taxing district the governing body of which has adopted, by ordinance or resolution, the provisions of ORS 307.811. [1999 c.476 §2a]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.818 - Beach access sites; claim procedures.

(1) Upon compliance with subsection (2) of this section, the portion of real property owned by a private individual or organization that is subject to an easement for public beach access shall be exempt from taxation if:
(a) The property is designated as a beach access site for free and open use by the public and the easement contains or is accompanied by a description of the property that conforms with the requirements of ORS 93.600 and allows the county assessor to locate the boundaries of and otherwise identify the property;
(b) The easement and legal description are recorded in the records of the county recording officer and a copy of the recorded easement and the property description is filed in the office of the county assessor; and
(c) The beach access site is free and open to the public permanently and continually throughout the year and is of sufficient size to accommodate parking for at least three automobiles.
(2) On or before April 1 preceding the first tax year for which exemption under subsection (1) of this section is desired, the owner shall file a claim for exemption with the county assessor, except that if the property becomes qualified for the exemption after March 1 but before July 1, the claim shall be filed within 30 days after the property qualified for the exemption. [1999 c.872 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.821 - Disqualification; additional taxes.

(1) If, after an exemption under ORS 307.818 is granted, the county assessor determines that the property or a portion of the property is not managed, operated or maintained in a manner consistent with ORS 307.818:
(a) The exemption granted under ORS 307.818 may be terminated;
(b) For the first tax year following the date of termination and each succeeding tax year, the property or portion shall be assessed and taxed as other property similarly situated is assessed and taxed; and
(c) Notwithstanding ORS 311.235, there shall be added to the general property tax roll for the tax year next following the determination, to be collected and distributed in the same manner as other real property tax, an amount equal to the amount of tax that would have been due on the property had it not been exempt under ORS 307.818 for each of the years during which the property was exempt from taxation under ORS 307.818, not to exceed 15 tax years.
(2) The assessment and tax rolls shall show "potential additional tax liability" for each property granted exemption under ORS 307.818.
(3) No additional taxes shall be imposed under subsection (2) of this section if the property becomes disqualified for exemption under ORS 307.818 because the property is destroyed by fire, act of God or other natural disaster.
(4) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate.
(5) A property that has lost eligibility for exemption under ORS 307.818 may requalify for exemption beginning with the tax year following payment of any additional taxes. [1999 c.872 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.824 - Findings and declarations.

The Legislative Assembly finds and declares that:
(1) The public policy of this state is to facilitate the transition of older logging equipment to newer equipment designed and manufactured to be as environmentally sensitive as current technology can provide, consistent with the need to match the equipment to the specifics of the site being harvested.
(2) Personal property taxes paid on logging equipment act as a disincentive to a transition to environmentally sensitive technology, because older equipment has a lower assessed value and therefore generates a correspondingly reduced property tax liability. In contrast, newer equipment, the use of which benefits the environment more than the use of older equipment, has a higher assessed value and a correspondingly higher property tax liability.
(3) A property tax incentive is a means of facilitating the transition to newer, environmentally sensitive equipment and accomplishing the declared public policy. [1999 c.957 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.827 - Environmentally sensitive logging equipment.

(1) Environmentally sensitive logging equipment is exempt from ad valorem property taxation.
(2) As used in this section:
(a) "Environmentally sensitive logging equipment" means logging equipment that was originally manufactured after 1992.
(b) "Logging equipment" means machinery and equipment:
(A) Used or held for use in logging or forest management operations involving timber harvest, including the felling, bucking, yarding, loading or utilization of timber, logs or wood fiber in the forest, or used or held for use in reforestation, forest vegetation restoration, site preparation, vegetation control, stand and tree improvement or thinning;
(B) That is specifically designed for activities related to water quality or fish and wildlife habitat protection in the forest; or
(C) Consisting of excavators used or held for use in logging road construction, maintenance, reconstruction or improvements, including the closing or obliterating of existing forest roads.
(c) "Logging equipment" does not include:
(A) Equipment used in nonforest applications for more than 20 percent of the tax year, as measured by the operating hours of the equipment.
(B) Equipment used or held for use in the manufacturing or milling of forest products.
(C) Power saws, hand tools, blocks or pulleys that are not a part of the equipment, rigging, shop equipment or support equipment.
(D) Logging equipment that is exempt from tax under ORS 307.831. [1999 c.957 §3; 2009 c.852 §1; 2021 c.528 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.831 - Skyline and swing yarders.

Logging equipment consisting of a skyline yarder and carriage in the form of a mobile tower or swing yarder that is capable of full log suspension during inhaul is exempt from ad valorem property taxation. [1999 c.957 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.835 - Cargo containers.

All cargo containers principally used for the transportation of cargo by vessels in trade and ocean commerce shall be exempt from taxation. The term "cargo container" means a receptacle:
(1) Of a permanent character and accordingly strong enough to be suitable for repeated use;
(2) Specially designed to facilitate the carriage of goods, by one or more modes of transport, one of which shall be by vessels, without intermediate reloading; and
(3) Fitted with devices permitting its ready handling, particularly its transfer from one mode of transport to another. [1979 c.783 §1]
Note:
Section 2, chapter 783, Oregon Laws 1979, provides:
Sec. 2.
Cargo containers, as defined in ORS 307.835, are exempt from taxation for tax years beginning on or after July 1, 1974, and before July 1, 2026. [1979 c.783 §2; 1987 c.583 §1; 1995 c.748 §7; 2003 c.218 §1; 2009 c.548 §1; 2013 c.213 §1; 2019 c.578 §3]
Note:
307.835 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 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 307 - Property Subject to Taxation; Exemptions › Section 307.841 - Definitions for ORS 307.841 to 307.867.

As used in ORS 307.841 to 307.867:
(1) "Construction" means the development of land and the construction of improvements to land, and may be further defined by the city or county that designated the vertical housing development zone under ORS 307.844.
(2) "Displacement" means a situation in which a household is forced to move from its current residence due to conditions that affect the residence or the immediate surroundings of the residence and that:
(a) A reasonable person would consider to be beyond the household’s ability to prevent or control;
(b) Occur despite the household’s having met all previously imposed conditions of occupancy; and
(c) Make continued occupancy of the residence by the household unaffordable, hazardous or impossible.
(3) "Low income residential housing" means housing that is restricted to occupancy by persons or families whose income is no greater than 80 percent of area median income, adjusted for family size, as determined by the Housing and Community Services Department.
(4) "Nonresidential use" means any use that is not exclusively residential use.
(5) "Rehabilitation" means repair or replacement of improvements, including fixtures, or land developments, the cost of which equals at least 20 percent of the real market value of the improvements or land developments being repaired or replaced, and may be further defined by the city or county that designated the zone.
(6) "Vertical housing development project" or "project" means the construction or rehabilitation of a multiple-story building, or a group of buildings, including at least one multiple-story building, so that a portion of the project is to be used for nonresidential uses and a portion of the project is to be used for residential uses.
(7) "Vertical housing development zone" or "zone" means an area that has been designated a vertical housing development zone under ORS 307.844. [Formerly 285C.450; 2015 c.507 §1; 2017 c.326 §1; 2021 c.476 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.854 - Acquisition, disposition and development of real property within zone.

(1) Following the designation of a vertical housing development zone under ORS 307.844, the city or county that designated the zone may acquire or dispose of real property within the zone for the purpose of developing vertical housing development projects within the zone.
(2) The development of projects may be undertaken by the city or county independently, jointly or in partnership with a private entity or may be undertaken by a private entity acting independently.
(3) The entities undertaking the development of property under this section may own and operate the developed property or may sell or otherwise dispose of the property at any time during or after development. The property may be sold at the property’s real market value or at a lesser value. [Formerly 285C.462; 2017 c.326 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.858 - Project certification requirements.

(1) A city or county may not certify a vertical housing development project under ORS 307.857 unless the project meets all requirements of this section.
(2) The project must be entirely located within a vertical housing development zone designated by the city or county with which the application for certification is filed.
(3) The project must have and maintain an exemption multiplier of at least 1.0 as computed under ORS 307.857 (4)(b) or (c).
(4) Construction or rehabilitation must have been started on each building included in the project, including, but not limited to, additions that expand or enlarge an existing building.
(5)(a) At least 50 percent of the project’s ground floor that fronts on the primary public street must be committed to nonresidential use. If a project has access to only one public street, the square footage of driveways, loading docks, bike storage, garbage receptacles and building entryways shall be excluded before applying the 50 percent test.
(b) For the project’s ground floor to be considered committed to nonresidential use, all ground floor interior spaces that front on the primary public street must be constructed to building code standards for commercial use or planned for commercial use upon completion. [2017 c.326 §5; 2021 c.476 §3]
Note:
Section 13, chapter 119, Oregon Laws 2005, provides:
Sec. 13.
(1) The Housing and Community Services Department may not issue a certification under ORS 307.841 to 307.867 on or after January 1, 2018.
(2) A city or county may not issue a certification under ORS 307.841 to 307.867 on or after January 1, 2026. [2005 c.119 §13; 2015 c.507 §4; 2017 c.326 §14]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.861 - Monitoring of certified projects; decertification.

(1) Upon determining to certify a vertical housing development project under ORS 307.857, the city or county shall send a copy of the certification to the county assessor of the county in which the project is to be located. The certification must be accompanied by a description of the property granted partial exemption under ORS 307.864.
(2) At any time after certification and prior to the end of the exemption period, the city or county may:
(a) Request documentation, undertake investigations or otherwise review and monitor the project to ensure ongoing compliance by project applicants and owners.
(b) Undertake any remedial action that the city or county determines to be necessary or appropriate to fulfill the purposes of ORS 307.841 to 307.867, including issuing a notice of decertification directing the county assessor to disqualify all or a portion of a project.
(3)(a) A notice of decertification issued under subsection (2)(b) of this section shall identify:
(A) The property decertified from the vertical housing development project;
(B) The amount by which the exemption multiplier computed under ORS 307.857 (4)(b) for purposes of ORS 307.841 to 307.867 has decreased, if applicable;
(C) The amount by which the exemption multiplier computed under ORS 307.857 (4)(c) for purposes of ORS 307.841 to 307.867 has decreased, if applicable;
(D) The remaining amount of the exemption multiplier computed under ORS 307.857 (4)(b) and include a description of the property in the project that remains dedicated to residential uses; and
(E) The remaining amount of the exemption multiplier computed under ORS 307.857 (4)(c) and include a description of the property that remains dedicated to low income residential housing.
(b) The notice of decertification shall include any other information prescribed by the city or county.
(c) The city or county shall send copies of the notice of decertification to the property owner and the county assessor of the county in which the property is located. [Formerly 285C.468; 2017 c.326 §7; 2021 c.476 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.864 - Partial property tax exemption.

(1) For the first tax year in which, as of the assessment date, a vertical housing development project is occupied or ready for occupancy following certification under ORS 307.857, and for the next nine consecutive tax years:
(a) The property of the vertical housing development project, other than the land of the project, shall be partially exempt from ad valorem property taxes imposed by local taxing districts, other than the districts that elected not to participate in the vertical housing development zone pursuant to ORS 307.844 (4), as identified in the certification issued under ORS 307.857 (8), in a percentage equal to the lesser of:
(A) 20 percent multiplied by the exemption multiplier for property dedicated to residential uses or low income residential housing, as computed under ORS 307.857 (4)(b) or (c), respectively; or
(B) 80 percent.
(b) The land of the vertical housing development project shall be partially exempt from ad valorem property taxes imposed by local taxing districts, other than the districts that elected not to participate in the vertical housing development zone pursuant to ORS 307.844 (4), in the same percentage determined under paragraph (a) of this subsection, for property in the project dedicated to low income residential housing, as identified in the certification issued under ORS 307.857 (8).
(2) In order for the property of a vertical housing development project to receive the partial property tax exemption described in subsection (1) of this section, the vertical housing development project property owner, project applicant or other person responsible for the payment of property taxes on the project must notify the city or county that the project is occupied or ready for occupancy, and the city or county must notify the assessor of the county in which the project is located, in the manner set forth in ORS 307.512, that the project is occupied or ready for occupancy and has been certified under ORS 307.857. [Formerly 285C.471; 2013 c.193 §§11,18; 2017 c.326 §8; 2021 c.476 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.866 - Decertification of project; disqualification from exemption; additional taxes.

(1)(a) During the period in which property of a vertical housing development project would otherwise be partially exempt under ORS 307.864 (1)(a), if all or a portion of the project has been decertified under ORS 307.861, the property is disqualified from partial exemption to the extent of the decrease in the exemption multiplier identified under ORS 307.861 (3)(a)(B) or (C) for property in the project dedicated to residential uses or low income residential housing, respectively, as set forth in the notice of decertification.
(b) During the period in which the land of a vertical housing development project would otherwise be partially exempt under ORS 307.864 (1)(b), if all or a portion of the project has been decertified under ORS 307.861, the land is disqualified from partial exemption to the same extent as property in the project dedicated to low income residential housing is disqualified, as determined under paragraph (a) of this subsection.
(2) Notwithstanding ORS 307.864, there shall be added to the general property tax roll for the tax year next following decertification described in subsection (1) of this section, to be collected and distributed in the same manner as other real property tax, an amount equal to the difference between the taxes assessed against the property and land granted partial exemption under ORS 307.864 and the taxes that would have been assessed against the property and land but for the partial exemption for each of the years, not to exceed the last 10 years, during which the property and land were partially exempt from taxation under ORS 307.864.
(3) Notwithstanding ORS 307.864, if, after a period of partial exemption under ORS 307.864 has terminated, the city or county that designated the zone in which the project is located discovers that the property or land of a vertical housing development project was granted partial exemption to which the project was not entitled, additional taxes may be collected as provided in subsection (2) of this section, except that the number of years for which the additional taxes may be collected shall be reduced by one year for each year that has elapsed since the year the property or land was last granted partial exemption, beginning with the earliest year for which additional taxes are due.
(4) The assessment and tax rolls shall show potential additional tax liability for all property and land granted partial exemption under ORS 307.864.
(5) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [2013 c.193 §20; 2017 c.326 §9; 2021 c.476 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.870 - Definitions for ORS 307.870 to 307.890.

As used in ORS 307.870 to 307.890:
(1) "Affiliate" means a person that directly or indirectly owns or controls, is owned or controlled by, or is under common ownership or control with, another person.
(2) "Control," for purposes of the definition of "affiliate" under this section, means direct or indirect possession of the power to direct or cause the direction of the management and policies of a person, whether through the ownership of voting securities, by contract or otherwise.
(3) "Heavy equipment rental tax" means the tax imposed under ORS 307.872.
(4) "Mobile" means that qualified heavy equipment:
(a) Is intended to be moved among worksites as needed; and
(b) Is not intended to be permanently affixed to real property when put to its intended use.
(5) "Own," for purposes of the definition of "affiliate" under this section, means to have ownership of an equity interest, or the equivalent, of 10 percent or more in a person.
(6) "Qualified heavy equipment" means any construction, mining, earthmoving or industrial equipment, together with attachments and other equipment and tools, including, but not limited to, towable trailers and fixed load vehicles, that is:
(a) Mobile;
(b) Owned by a qualified heavy equipment provider; and
(c) Held primarily for rental.
(7)(a) "Qualified heavy equipment provider" means a person that is primarily engaged in the business of renting qualified heavy equipment without an operator.
(b) "Qualified heavy equipment provider" does not mean a person primarily engaged in the business of renting qualified heavy equipment to one or more of the person’s affiliates.
(8) "Rent," "rental" and "renting" mean entering into an agreement for the use of property in exchange for consideration for a term of less than 365 consecutive days, an open-ended term or an undefined term.
(9) "Rental location" means a qualified heavy equipment provider’s store or other business location in this state from which qualified heavy equipment is rented.
(10) "Rental price" means the rental charge for qualified heavy equipment, net of any invoice credits provided to the renter. "Rental price" does not include delivery and pickup fees, damage waivers or environmental mitigation fees. [2018 c.64 §1]
Note:
307.870 to 307.890 were enacted into law by the Legislative Assembly but were not added to or made a part of ORS chapter 307 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 307 - Property Subject to Taxation; Exemptions › Section 307.872 - Heavy equipment rental tax; exemption from property tax; no maximum term; rulemaking authority.

(1) A tax of two percent is imposed on the rental price received for any qualified heavy equipment.
(2) The tax imposed under this section shall be collected by the qualified heavy equipment provider from the renter at the time that the rental of the qualified heavy equipment is made.
(3) Qualified heavy equipment is exempt from any and all ad valorem property taxes if rental of the qualified heavy equipment is subject to taxation under this section.
(4) Notwithstanding ORS 315.037, the exemption granted under subsection (3) of this section does not have a maximum term.
(5) The Department of Revenue may adopt rules necessary for the administration and enforcement of the heavy equipment rental tax under ORS 307.870 to 307.890. [2018 c.64 §§2,10]
Note:
See note under 307.870.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.875 - Heavy equipment provider registration; records and statements; rules.

(1) Every qualified heavy equipment provider shall register with the Department of Revenue in the form and manner prescribed by the department no later than December 15 immediately preceding the beginning of the next property tax year by certifying that the provider is engaged in the line of business described in ORS 307.870 (7).
(2) Every qualified heavy equipment provider shall keep records, render statements and comply with rules adopted by the department with respect to the heavy equipment rental tax. The records and statements required by this section must be sufficient to show whether there is a tax liability under ORS 307.872. [2018 c.64 §3]
Note:
See note under 307.870.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.878 - Collection of tax; quarterly returns; remittance of tax.

(1) Every qualified heavy equipment provider that rents out qualified heavy equipment is responsible for collecting the heavy equipment rental tax and shall file a return with the Department of Revenue, on or before the last day of the month following the end of each calendar quarter, reporting the amount of tax due during the quarter. The department shall prescribe the form and manner of the return required by this section, provided that the form shall require the qualified heavy equipment provider to report, for each county in the state, the aggregate rental prices and taxes collected for qualified heavy equipment rented out from each of its rental locations in the county during the applicable calendar quarter. The rules of the department shall require that returns be made under penalties for false swearing.
(2) When a return is required under subsection (1) of this section, the qualified heavy equipment provider required to make the return shall remit the tax due to the department at the time fixed for filing the return. [2018 c.64 §4]
Note:
See note under 307.870.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.880 - Refunds.

If the amount paid by a qualified heavy equipment provider to the Department of Revenue under ORS 307.878 exceeds the amount of tax payable, the department shall refund the amount of the excess. A refund may not be made to a qualified heavy equipment provider that fails to claim the refund within two years after the due date for filing the return to which the claim for refund relates. [2018 c.64 §5]
Note:
See note under 307.870.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.885 - Applicability of other provisions of tax law.

(1) Unless the context requires otherwise, the provisions of ORS chapters 305, 314 and 316 governing the audit and examination of reports and returns, confidentiality of reports and returns, determination of deficiencies, assessments, claims for refunds, penalties, interest, jeopardy assessments, warrants, conferences and appeals to the Oregon Tax Court, and related procedures, apply to ORS 307.870 to 307.890 as if the heavy equipment rental tax were a tax imposed upon or measured by net income. The provisions apply to the taxpayer liable for the tax and to any qualified heavy equipment provider required to collect the tax.
(2) Any amount collected and required to be remitted to the Department of Revenue is considered a tax upon the qualified heavy equipment provider required to collect the tax and the qualified heavy equipment provider is considered a taxpayer. [2018 c.64 §7]
Note:
See note under 307.870.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.888 - Distribution of moneys received; certain information not confidential.

(1) All moneys received by the Department of Revenue pursuant to ORS 307.870 to 307.890, and any interest on the moneys, shall be paid to the State Treasurer to be held in a suspense account established under ORS 293.445.
(2)(a) After the payment of refunds:
(A) Moneys necessary to reimburse the department for the actual costs incurred by the department in administering the heavy equipment rental tax, not to exceed five percent of heavy equipment rental tax collections, are continuously appropriated to the department; and
(B) An amount equal to two percent of the gross moneys received shall be transferred pro rata to counties that do not receive a transfer of moneys under paragraph (b) of this subsection.
(b) After deduction for the amounts described in paragraph (a) of this subsection, the balance of the moneys received shall be transferred to the treasurer of each county according to the share of the moneys that are attributable to qualified heavy equipment rented out from rental locations in the county.
(3) Each county treasurer shall:
(a) Deposit the moneys received from the department under subsection (2) of this section in the unsegregated tax collections account described in ORS 311.385; and
(b) Distribute the moneys in accordance with ORS 311.390.
(4) Provisions of law relating to the confidentiality of public records do not apply to the extent that remittances made by the department pursuant to this section disclose information derived from heavy equipment rental tax returns. [2018 c.64 §8]
Note:
See note under 307.870.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.890 - Exemption from disclosure; statutory conflict resolution.

(1) Public records of heavy equipment rental tax moneys collected by the Department of Revenue pursuant to ORS 307.870 to 307.890 are exempt from disclosure under ORS 192.311 to 192.478. Nothing in this section shall limit the use that can be made of such information for regulatory purposes or its use and admissibility in any enforcement proceedings.
(2) If a conflict is found to exist between subsection (1) of this section and ORS 314.835, ORS 314.835 controls. [2018 c.64 §9]
Note:
See note under 307.870.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 307 - Property Subject to Taxation; Exemptions › Section 307.990 - Penalties.

If any person willfully delivers any statement containing a false statement of a material fact to the officer charged with assessment of property for tax purposes in the county of the person, whether it be an owner, shipper, the agent of the person, or a storehouse or warehouse operator of the agent of the person, the person commits a Class B misdemeanor. [1959 c.659 §5; 2011 c.83 §8; 2011 c.597 §180]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.005 - "Assessor" includes deputy.

As used in the revenue and tax laws of this state, "assessor" includes the deputy of the assessor. [Amended by 1979 c.689 §25; 1981 c.804 §28; 1995 c.79 §123]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.007 - Definitions.

(1) As used in the statute laws of this state, unless the context or a specially applicable definition requires otherwise, for purposes of property taxation:
(a) "Assessment date" means the day of the assessment year on which property is to be assessed under ORS 308.210 or 308.250.
(b) "Assessment year" means calendar year.
(c) "Tax year" or "fiscal year" means a period of 12 months beginning on July 1.
(d) "Year" means the assessment year.
(2) For purposes of property taxation, unless the context requires otherwise, the assessment year beginning January 1 corresponds to the tax year beginning July 1 of the same calendar year. [1977 c.461 §1; 1991 c.459 §82; 1997 c.541 §146; 1999 c.1078 §66; 2005 c.94 §42]
Note:
The definition of "manufactured structure" provided in 307.021 applies to ORS chapter 308.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.010 - Registered appraiser requirements; revocation; continuing education; rules.

(1) A registered appraiser is an individual who is currently registered by the Department of Revenue as having successfully passed an examination for Property Appraiser prepared, conducted and graded by the department. The examination must be approved by a standing five-member committee of the Oregon State Association of County Assessors selected by the association for that purpose. The department shall set education and experience requirements to sit for the examination.
(2) The department may revoke the registration of an appraiser for fraud or deceit in securing registration or appraising or for incompetence.
(3)(a) Each person who is registered as an appraiser under this section, under rules adopted by the department, shall participate in a continuing education program that increases technical competency. The education programs shall include any of the following:
(A) Basic mass appraisal and advanced mass appraisal.
(B) Residential, rural, special assessment, commercial or light-industrial appraisal.
(C) Property tax exemptions.
(D) Personal property appraisal.
(E) Ratio analysis.
(F) Computer applications.
(b) The department shall determine the hourly value to be assigned to each education program and shall by rule fix the number of hours that each person must have completed prior to the date indicated under paragraph (c) of this subsection.
(c) Each person registered as an appraiser under this section shall submit evidence satisfactory to the department that the person has completed continuing education requirements in accordance with rules adopted by the department under this subsection. The evidence must be submitted on or before December 31 of the year in which the continuing education requirements were completed.
(d) If the person does not submit the evidence required under paragraph (c) of this subsection, the department shall revoke the registration.
(e) The department may adopt conditions under which continuing education requirements may be waived. However, continuing education requirements may not be waived by the department for more than three consecutive years except for military service, retirement, disability or absence from the state or for other instances of individual hardship as determined by the department. [1955 c.575 §3; 1961 c.604 §1; 1971 c.695 §7; 1973 c.236 §1; 1981 c.126 §5; 1989 c.796 §25; 1991 c.5 §21; 2003 c.46 §13; 2005 c.94 §43; 2017 c.44 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.015 - Alternate qualifications for registered appraisers.

(1) Any person who lacks the education and experience requirements for becoming a registered appraiser may become a registered appraiser if the person:
(a) Fulfills the requirements of a training course set by the Department of Revenue, which training course shall not exceed two years in duration; and
(b) After completion of the course, receives a passing grade on the written examination for Property Appraiser.
(2) Any person engaged in the training course referred to in subsection (1)(a) of this section shall be designated as an appraiser trainee. No person may be employed by any county or the department in the position of appraiser trainee for more than two years. [1973 c.236 §3; 1975 c.780 §3; 1991 c.5 §22; 2017 c.44 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.025

[1977 c.884 §29; 1977 c.892 §54; 1981 c.720 §14; 1983 c.826 §20; 1991 c.459 §84; 1995 c.79 §124; 1999 c.314 §44; renumbered 308A.733 in 1999]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.050 - Assessor’s annual report on property appraisal program.

To aid the county court or board of county commissioners and the Department of Revenue in ascertaining whether a county assessor is maintaining a county’s appraisal program, the county assessor must present, with the annual ratio study required by ORS 309.200, a written report as to the current status of the overall program of property appraisals in the county, specifying what property was reappraised in the past year and what is to be reappraised in the current year. [1967 c.316 §2 (2); 1981 c.804 §30; 1989 c.796 §16; 1991 c.459 §86]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.055 - Special assessor appointed if assessor fails to act.

If the assessor fails to commence or continuously and vigorously prosecute the making of the assessment in the manner provided by law, the county court or board of county commissioners may summarily appoint a special assessor. The special assessor shall qualify in the same manner as the assessor. The special assessor shall have all the duties, rights, privileges and emoluments of the assessor in making the assessment for the current year. The acts of the special assessor shall have the same effect as if they had been done by the assessor. [Amended by 1981 c.804 §31]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.057 - Continuing education of county assessors required; effect of failure to comply; appointment of special assessor.

(1) A county assessor must participate in the continuing education described under ORS 308.010 and in addition participate in continuing education that includes management and assessment procedures. Proof of completion must be filed with the Department of Revenue on or before December 31 of the year in which the continuing education requirements were completed.
(2) If the county assessor does not complete the continuing education as required under rules adopted by the department and submit evidence satisfactory to the department, the department may recommend to the county governing body that the county governing body appoint a special assessor as provided under ORS 308.055. [1989 c.796 §27; 2003 c.46 §14]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 308 - Assessment of Property for Taxation › Section 308.065 - Administering of oaths by assessors and deputies.

The county assessor and deputies may administer any oath authorized by law to be taken or made relating to the assessment and taxation of property, to the same extent as any other officers are authorized to administer oaths. [Amended by 1981 c.804 §32]
2023 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]
2023 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]
2023 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.