reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-0700 - Qualification of Property for Special Assessment as Government Restricted Multiunit Rental Housing

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions:
(a) "Qualified income rental housing" means
			 property subject to the occupancy by tenants who meet restricted incomes and
			 rents as described in the government incentive program in which the owner of
			 the property is participating.
(b)
			 "Dwelling unit" means a structure or the part of a structure that is used as a
			 home or residence.
(c)
			 "Contiguous" means having a common boundary to some extent greater than a
			 point. Tax lots are contiguous if separated by public or county roads, state
			 highways, or non-navigable streams or rivers. Tax lots are not contiguous if
			 they are separated by interstate freeways or navigable streams or rivers,
			 except where there is direct connecting access, such as an underpass, for
			 property separated by an interstate freeway.
(d) "Assisted Living Facility" means a
			 building, complex or distinct part thereof, consisting of fully self-contained
			 individual living units where six or more seniors and adult persons with
			 disabilities may reside in homelike surroundings. The facility offers and
			 coordinates a range of supportive services available on a 24-hour basis to meet
			 the activities of daily living, health, and social needs of the residents. A
			 program approach is used to promote resident self-direction and participation
			 in decisions that emphasize choice, dignity, privacy, individuality, and
			 independence.
(e) "Residential
			 Care Facility" means a building, complex or distinct part thereof, consisting
			 of shared or individual living units in a homelike surrounding where six or
			 more seniors and adult persons with disabilities may reside. The facility
			 offers and coordinates a range of supportive services available on a 24-hour
			 basis to meet the activities of daily living, health, and social needs of the
			 residents. A program approach is used to promote resident self-direction and
			 participation in decisions that emphasize choice, dignity, individuality, and
			 independence.
(f) "Services" means
			 supervision or assistance provided in support of a resident's needs,
			 preferences and comfort, including health care and activities of daily living,
			 that help develop, increase, maintain, or maximize the resident's level of
			 independent, psychosocial and physical functioning.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-0710 - Application and Election Process for Government Restricted Multiunit Rental Housing

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The property
			 owner must file an application and election form with the county assessor to
			 obtain a special assessment for government restricted multiunit rental housing
			 (LIH) provided by ORS
			 308.701 to
			 308.724. The application and
			 election form must be filed on or before April 1 of the assessment year. The
			 application and election form may be filed after April 1 and on or before
			 December 31, if accompanied by a late filing fee equal to the greater of $200
			 or one-tenth of one percent of the real market value (RMV) of the property
			 described in the application filed. Any application and election form that is
			 filed late must be accompanied with the late filing fee. If the fee is not
			 paid, the special assessment will not be granted. If the special assessment is
			 denied by the assessor, the late filing fee must be refunded to the applicant.
(2) At the time the application
			 and election form is filed, the property owner must elect the method the
			 assessor is to use to determine the specially assessed value (SAV) of the
			 property.
(a) If the property owner elects
			 the income approach method, the application and election form must be
			 accompanied by income and expense documentation. The required documents are:
(A) The rent roll for the month of December
			 immediately preceding the date of application. The rent roll must show the
			 rents charged for each unit and which units, if any, are vacant; and
(B) Annual income and expense statements for
			 at least the three most recent years. Audited statements should be submitted,
			 but unaudited statements may be provided if audited statements are not
			 available; or
(C) Pro forma income
			 and expense statements, but only if the project is new and historical documents
			 are not available; or
(D) A
			 combination of actual and pro forma income and expense statements for at least
			 three years, if the property is not more than three years old.
(E) For mixed-use property the applicant must
			 provide income and expense statements only for the portion of the property used
			 as government restricted multiunit rental housing. Mixed-use property is
			 property that consists of both government restricted multiunit rental housing
			 and property used for other purposes.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-0720 - Special Assessment of Government Restricted Multiunit Rental Housing Property

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 assessed value (AV) of government restricted multiunit rental housing property
			 is the lower of:
(a) The specially assessed
			 value (SAV);
(b) The maximum
			 assessed value based on the special assessment (MSAV); or
(c) The real market value (RMV).
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-0730 - Special Assessment Disqualification Process

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The assessor must disqualify property
			 from special assessment as government restricted multiunit rental housing if:
(a) The property is no longer multiunit
			 rental housing subject to a government restriction on use; or
(b) An event described in ORS
			 308.146(3)(b) or
			 (c) occurs with respect to the multiunit
			 rental housing; or
(c) The owner
			 requests disqualification.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-0740 - Process for Voluntary Disqualification from Special Assessment Program and Subsequent Application

Current through Register Vol. 63, No. 7, July 1, 2024
(1) An
			 owner may choose to remove their property from special assessment as government
			 restricted multiunit rental housing at any time. The voluntary disqualification
			 from special assessment becomes effective as follows:
(a) If the request for withdrawal from the
			 program is filed with the assessor between January 1 and June 30 inclusive, the
			 property will be removed from special assessment for the tax year beginning
			 July 1 of the same calendar year.
(b) If the request for withdrawal from the
			 program is filed with the assessor between July 1 and December 31 inclusive,
			 the property will be removed from special assessment for the tax year beginning
			 July 1 of the next calendar year.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-0750 - Payment of Taxes on Manufactured Structure That Allows Change from Real Property to Personal Property Status

Current through Register Vol. 63, No. 7, July 1, 2024
When a manufactured structure that is currently assessed as
				real property under ORS
				308.875 is being moved, the tax
				collector must allocate the taxes between the manufactured structure and the
				remainder of the property. The full payment of the taxes on the value
				attributable to the manufactured structure releases the manufactured structure
				from the property tax lien.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  308.865
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-0760 - Manufactured Structure Classified as Real or Personal Property

Current through Register Vol. 63, No. 7, July 1, 2024
(1) When the
			 records in the assessor's office or the ownership document issued by Building
			 Codes Division of the Department of Consumer and Business Services (DCBS) do
			 not identify the same ownership for a manufactured structure as for the land
			 upon which the structure is located, the assessor must classify the
			 manufactured structure as personal property. However, if the taxpayer submits
			 documentation establishing that the ownership of the manufactured structure and
			 land upon which the structure is located is the same, the assessor must
			 classify the manufactured structure as real property.
Example 1:
The land is in the name of Pat Public,
				Inc., a corporation, and the manufactured structure is in the name of Pat
				Public. Because a corporation is a different legal entity than an individual,
				the ownership is not the same, so the manufactured structure must be classified
				as personal property.
Example 2:
Spouses in a marriage are owners of a
				parcel of land upon which a manufactured structure is located. The ownership
				document for the manufactured structure is in one spouse's name only. The
				ownership is not the same and the manufactured structure must be classified as
				personal property.
Example 3:
Pat Public owns a manufactured
				structure and is buying on contract the parcel of land upon which the structure
				is located. For purposes of ORS
				308.875 the ownership is the
				same and the manufactured structure must be classified as real
				property.
(2) When the owner
			 of a manufactured structure has a leasehold estate of 20 years or more, and the
			 lease specifically permits the owner to record that lease in the county deed
			 records, the owner may complete an application as prescribed by DCBS to have
			 the home classified as real property. If the assessor determines that the
			 manufactured structure qualifies for recording as required by ORS
			 446.626, and the lease has
			 subsequently been recorded in the county deed records, the assessor must then
			 classify the home as real property.
(3) When the owner of a manufactured
			 structure is a member of a manufactured dwelling park nonprofit cooperative
			 formed under ORS 62.800 to
			 62.815 that owns the land on
			 which the manufactured structure is located, the owner may complete an
			 application as prescribed by DCBS to have the home classified as real property.
			 If the assessor determines that the manufactured structure qualifies for
			 recording as required by ORS
			 446.626, the assessor must then
			 classify the home as real property.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  308.875
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-0770 - Real and Personal Manufactured Dwellings to be Assessed in Like Manner

Current through Register Vol. 63, No. 7, July 1, 2024
All manufactured dwellings are assessable.
(1) Under ORS
			 308.875, the owner of a personal
			 property manufactured dwelling need not file a personal property return on the
			 structure.
(2) The personal
			 property assessment cancellation provided in ORS
			 308.250 does not apply to such
			 dwellings.
(3) They shall be
			 assessed at 100 percent of real market value.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  308.875
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-1020 - Disposal by donation to a local food bank or school

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions for this rule
(a) "Local food bank" means any organization
			 located in the state of Oregon, that is a charitable or not-for-profit
			 organization that collects food and distributes it, without charge, to the
			 needy, including children and families, homeless, unemployed, elderly or low
			 income people. For the purposes of ORS
			 308A.056(1)(g)
			 and this rule, "local food bank" includes regional food banks as defined under
			 OAR 813-220-0005(6).
(b) "School"
			 means a public or private educational institution, or a publicly or privately
			 funded early childhood education program located in the state of
			 Oregon.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-1030 - Assessment of Farmlands Within Exclusive Farm Use (EFU) Zones

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
(a)
			 Zoned farm use land means land that is zoned as farm use land pursuant to ORS
			 215.010 to 215.190.
(b) Real market
			 value is the basis for the assessment of farmland not qualified to be assessed
			 at farm use value. Real market value is defined in ORS 308.205.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-1040 - Assessment of Farmlands Outside of Exclusive Farm Use (EFU) Zones

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
(a) To
			 qualify for assessment at its farm use value, land not within an exclusive farm
			 use zone:
(A) Must be currently employed in a
			 qualifying farm use;
(B) Must have
			 been used for farm use for the two years preceding the current assessment
			 year;
(C) Must have met the income
			 requirement for three out of the last five years and;
(D) Must have an application filed with the
			 assessor meeting the requirements of ORS 308A.077.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-1060 - Wasteland

Current through Register Vol. 63, No. 7, July 1, 2024
"Wasteland" has the same meaning as defined in OAR
				150-308A.056(1)(b).
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  308A.074
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-1070 - Acquired Land as Part of Farming Unit

Current through Register Vol. 63, No. 7, July 1, 2024
Land not in an exclusive farm use zone (non-EFU) that is
				acquired by an owner of a qualifying farm unit may be added to the farm unit
				if:
(1) Newly acquired land is put to
			 a farm use in a timely manner consistent with accepted farming practices. There
			 is no requirement that a previous owner used the land for farming.
(2) The owner, described in ORS
			 308A.077(2)(b),
			 files an application with the county assessor on or before April 1 preceding
			 the first tax year for which special farm use assessment is requested.
(a) The first year the acquired property may
			 be eligible for special assessment is the calendar year following acquisition.
Example:
Non-EFU property acquired February 10,
				1999. Calendar year 2000 is the first year after acquisition. Therefore, the
				first year that this property could receive special assessment is tax year
				2000-01 and applications for tax year 2000-01 special farm use assessment are
				due April 1, 2000.
(b)
			 There is no requirement that the taxpayer seek or receive special farm use
			 assessment for the property for its first eligible tax year.
Example:
Non-EFU property acquired February 10,
				1999. Although the acquired property was put into farm use immediately after
				purchase, the owner decided to wait three years before applying for special
				assessment. For this property to be placed under special assessment for tax
				year 2003-04, the taxpayer must apply by April 1, 2003.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-1080 - Valuation of Certain Agricultural Land to Reflect Value for Farm Use Only

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Certain farm properties are set aside
			 under a government payment program such as the federally administered
			 Conservation Reserve Program (CRP). The payments received for farmlands placed
			 in these conservation programs must not be used as income for computing farm
			 use values. Income data from similar lands that are not included in the
			 conservation programs should be used instead to compute farm use values. New
			 farm use values must be computed each year as though the land in the
			 conservation programs was being used for a farm use.
NOTE: Acreage that is not in an exclusive farm use zone, and is
				under a farm-related government conservation program, is not subject to the
				gross income requirements.
(2) Values for farm use are to be determined
			 on the basis of highest and best agriculture use, regardless of how the land is
			 currently used and employed in agriculture.
Example 1: The land is capable of raising wheat, but the owner
				elects to pasture the property. The highest and best agricultural use of the
				property is as wheat land, so the farm use value would be based on wheat
				land.
Example 2: The land is capable of raising wheat, but the owner
				adds site improvements to enable the planting of an orchard. The highest and
				best agricultural use is now as orchard land, so the farm use value would be
				based on orchard land.
(3)
			 If the owner of land assessed as farm use land contends the assessor's farm use
			 value is not correct, the value may be appealed to the county Property Value
			 Appeals Board as provided by ORS 309.100. An appeal from an adverse decision of
			 the board may be filed with the Magistrate Division of the Tax Court as
			 provided by 305.275(2) (also see 305.280).
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 308.345 &
				  308A.092
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-1090 - Calculation of MSAV When SAV Soil Classification is Changed

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions:
(a) "MSAV" means maximum assessed value for
			 property subject to special assessment (maximum specially assessed value).
(b) "SAV" means specially assessed
			 value.
(c) "MSAV tables" are the
			 tables that provide a maximum assessed value per acre equal to 103% of the
			 maximum assessed value per acre from the previous assessment year. The county
			 assessor is required to develop these tables for each assessment year under ORS
			 308A.107(3)(b).
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-1100 - Disqualification of Exclusive Farm Use Farmland; Site Inspection and Notation

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
(a) Before Exclusive Farm Use (EFU) land is
			 disqualified from farm use assessment due to discovery by the assessor that the
			 land is no longer being devoted to a farm use, the assessor must:
(A) Make a reasonable effort to contact the
			 owner, owner's agent or person using the land;
(B) Make a site inspection of the property;
			 and
(C) Request the recent history
			 of the property's use.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-1110 - Disqualification of Non-Exclusive Farm Use (Non-EFU) Farmland; Site Inspection and Notation

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
(a) Before non-EFU land is disqualified from
			 farm use assessment due to discovery by the assessor that the land is no longer
			 being devoted to a farm use, the assessor must;
(A) Make a reasonable effort to contact the
			 owner, owner's agent or person using the land;
(B) Make a site inspection of the property;
			 and
(C) Request the recent history
			 of the property's use.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-1120 - Definition of Specially Assessed Homesites

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Homesite" as defined in ORS
			 308A.250(3)
			 includes site developments as defined in OAR 150-307.010(1)(2)(a)(A)and
			 amenities associated with the raw, undeveloped land such as topography that
			 affords the site a particular view, river frontage, property access, and
			 utility access.
(2) A forest
			 homesite qualified under ORS
			 308A.253(1)
			 must be located on a parcel of land with greater than 10 acres of specially
			 assessed forestland, that is zoned exclusive farm use (EFU), forest use, or
			 farm and forest use.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  308.229 &
				  308A.250
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-1130 - Application for Specially Assessed Homesite

Current through Register Vol. 63, No. 7, July 1, 2024
(1) An annual application must be filed with
			 the assessor on or before April 15 of each year to receive the special
			 assessment on a qualified homesite associated with a farm lot or parcel in a
			 non-exclusive farm use (non-EFU) zone.
(2) An application is not required to receive
			 the special assessment on a qualified homesite situated on:
(a) A farm use lot or parcel in an exclusive
			 farm use (EFU) zone;
(b) A
			 forestland lot or parcel in an EFU, forest use, or mixed farm and forest use
			 zone and classified by the assessor as highest and best use forestland,
			 designated forestland, or small tract forestland (STF); or
(c) A lot or parcel that is subject to a
			 wildlife habitat special assessment.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-1140 - Qualified Specially Assessed Homesite Valuation

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions:
(a) "Parcel" is a quantity of land that is
			 capable of being described in a single description by a closed traverse, or as
			 one of a number of subsections or sections in a township(s), or as lots,
			 blocks, or tracts in a subdivision. A "parcel" may consist of one or more tax
			 lots.
(b) "Contiguous" means having
			 a common boundary to some extent greater than a point. Parcels are contiguous
			 if separated by public or county roads, state highways, or non-navigable
			 streams or rivers. Parcels are not contiguous if they are separated by
			 interstate freeways, or navigable streams or rivers, except where there is
			 direct connecting access, such as an underpass, for property separated by an
			 interstate freeway.
(c) "Site
			 Developments" has the same meaning as in OAR 150-307-0010.
(d) "Land Improvements" is synonymous with
			 "site developments."
(e) "Same
			 Ownership" - to be considered the "same ownership," separate land accounts (tax
			 lots) must have a common name in the property title. For example, a parcel
			 owned by one person in his or her name is under the same ownership as a parcel
			 owned jointly by spouses in a marriage. Properties do not have the "same
			 ownership" if one parcel is owned by spouses in a marriage and the other parcel
			 is owned by a corporation even though the corporation is owned by the spouses.
(f) "MSAV" means maximum assessed
			 value for property subject to special assessment (maximum specially assessed
			 value).
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-1150 - Ratio Calculation for Open Space Lands

Current through Register Vol. 63, No. 7, July 1, 2024
(1) An open space ratio must be applied to
			 the open space special assessed value of newly designated open space lands to
			 determine a maximum specially assessed value. The Department of Revenue will
			 annually calculate a statewide ratio for open space lands.
(a) Counties with 10 or more open space
			 accounts must develop and apply their own ratio.
(b) Counties having less than 10 open space
			 accounts must use the statewide ratio.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-1500 - Additional Tax Calculation and When to Impose Additional Tax

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For the purpose
			 of this rule "lookback period" means the period established by ORS
			 308A.703(3).
(2) Effective August 15, 2018, to calculate
			 the maximum assessed value (MAV) for the computation of the additional tax,
			 multiply the real market value (RMV) of the special assessed land being
			 disqualified for the earliest year in the lookback period by that year's
			 appropriate change property ratio (CPR) for the classification of the
			 disqualified property as if it would not have been specially assessed. For each
			 subsequent year, calculate the MAV as if the property had not been specially
			 assessed per ORS 308.146.
(3) Under certain circumstances, farm use
			 special assessment may be disqualified after July 1 and advance collection of
			 additional taxes made. Disqualifications made under these circumstances are for
			 the next tax year, therefore, the property will remain at its value for farm
			 use on the tax roll until the following July 1. The collection of the
			 additional tax is provided for in section (4). The specific circumstances for
			 this type of disqualification are as follows:
(a) For non-exclusive farm use (Non-EFU)
			 zoned farmland:
(A) Subdivision plats under
			 Chapter 92;
(B) At the owner's
			 request.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-1510 - No Additional Tax; Notation Remains

Current through Register Vol. 63, No. 7, July 1, 2024
(1) In any case where additional tax is
			 deferred under ORS 308A.706, the assessor must
			 continue to enter the notation "potential additional tax liability" on the
			 assessment and tax roll.
(2)
(a) When specially assessed farmland situated
			 within an exclusive farm use (EFU) zone is transferred to a government
			 ownership making it exempt, the assessor must continue to enter the notation
			 "potential additional tax liability" on the assessment and tax roll.
(b) If the use of the land changes to a use
			 inconsistent with a purpose to returning the land to farm use, the additional
			 tax will not be imposed but will remain a lien since the government owner is
			 exempt from taxation.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-1520 - Deferred Additional Tax (ORS 308A.706); When to Collect

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
(a) When a non-exempt owner acquires
			 exclusive farm use (EFU) farmland that was exempt because it was government
			 owned, any amount designated by the county assessor as potential additional
			 taxes must be added to the next general tax roll by the tax collector if the
			 land is used for purposes inconsistent with returning the land to farm use.
(b) Non-EFU farmland liens are
			 collected regardless of use when a non-exempt owner acquires farmland that was
			 disqualified under ORS
			 308A.116(1)(b)
			 and had liens attached under 308A.703(5).
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 308 - ASSESSMENT OF PROPERTY FOR TAXATION › Section 150-308-1530 - Disqualification Notification Procedures

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Notice of Disqualification:
(a) A notation must be made on the assessment
			 and tax roll on or before June 30 to indicate that a disqualification of
			 farmland, forestland, or a homesite as listed in ORS
			 308A.718 has taken place. The
			 assessor must mail notice to the owner or person claiming special assessment
			 within 30 days after the date that land is disqualified.
(b) If the disqualification occurs because
			 the land is no longer in farm or forest use, as described under ORS
			 308A.113(3)
			 (Exclusive Farm Use), 308A.116(6) (Non-Exclusive Farm Use), 321.366 (Western
			 Oregon forestland), or 321.845 (Eastern Oregon forestland), the
			 disqualification is effective only if the notice of disqualification is mailed
			 on or before August 14.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0010 - Training for Property Value Appeals Board (PVAB) Members

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Each person appointed as a member of a
			 PVAB pool must complete training approved by the department in the year they
			 are first appointed and at least every other year thereafter. If there is a
			 break in service for any member of any pool, the first year of the new
			 appointment is considered the same as their original appointment year. Training
			 must be specific to PVAB.
(2) PVAB
			 pool members that have completed training approved by the department are
			 eligible to sit on a board. However, if an untrained member is required to sit
			 on a board in order to establish a quorum, the member must read the current
			 PVAB Manual prior to sitting on a board and sign an affidavit stating they have
			 done so. The affidavit is to be made a part of the record of the board and a
			 copy sent to the department.
(3)
			 The department may approve various types of training for board members based
			 upon educational effectiveness, cost and accessibility to members. Approved
			 training may include but not be limited to the following: in-service training
			 sponsored by the department; individual workbook with examination; EdNET; or
			 interactive computer-based multimedia training.
(4) Notwithstanding Section (1) of this rule,
			 for years in which no petitions are filed, board members are not subject to
			 PVAB training requirements for that year.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS
				  309.022
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0020 - Record of Property Value Appeals Board Meetings

Current through Register Vol. 63, No. 7, July 1, 2024
An administrative record of the proceedings of the property
				value appeals board must be kept by the county clerk.
(1) The record must be kept in a manner that
			 meets the retention requirements of OAR chapter 166.
(a) The record of board proceedings may be
			 either a written summary or audio recording.
(b) The records must be organized in a manner
			 that facilitates retrieval of a particular proceeding such as by date of
			 meeting, name of petitioner, or assigned number.
(c) The record may be maintained as a
			 separate record called Property Value Appeals Board Proceedings.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0030 - Limitations on Increase in Value by Property Value Appeals Board

Current through Register Vol. 63, No. 7, July 1, 2024
1) For purposes of this rule;
(a) "Property tax account" means the
			 administrative division of property used by the assessor for listing the
			 property on the assessment roll.
(b) "Unit of property" is as defined within
			 ORS 310.160(1).
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0040 - PVAB Lack of Jurisdiction for Designated Utilities and Companies Assessed by the Department

Current through Register Vol. 63, No. 7, July 1, 2024
The property value appeals board (PVAB) must dismiss, for lack
				of jurisdiction, petitions for the reduction of the assessed, specially
				assessed, real market, and maximum assessed value of designated utilities and
				companies assessed by the Department of Revenue under ORS 308.505 to 308.665 and 308.805 to 308.820, commonly referred to as centrally assessed property.
				The process for appealing the value of centrally assessed property is described
				in 308.595(3). The notification requirements of 309.100(5) do not apply to
				dismissal for lack of jurisdiction identified in this rule.
Statutory/Other Authority: ORS 305.100 & 306.115
Statutes/Other Implemented: ORS
				  309.026
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0050 - County Residents Appointed to Property Value Appeals Board (PVAB) Pools

Current through Register Vol. 63, No. 7, July 1, 2024
As used in ORS 309.020(5) and 309.067(1)(b), a county resident
				is not:
(1) A member of the county
			 governing body;
(2) A member of the
			 governing body of any taxing district within the county;
(3) An elected official of the
			 county;
(4) A person employed or
			 hired by the county or any taxing district within the county;
(5) A former county assessor, or any
			 appointee acting in the place of the assessor, that held the office or
			 appointed position during the assessment or tax year subject to appeal to PVAB;
			 or
(6) A person previously employed
			 in or hired by the office of the assessor during the assessment or tax year
			 subject to appeal to PVAB
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS
				  309.067
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0060 - Records Included in Journal of Governing Body

Current through Register Vol. 63, No. 7, July 1, 2024
The following records from sessions of the property value
				appeals board shall be made a part of the journal of the county governing
				body:
(1) The date the members were
			 appointed;
(2) The positions to
			 which the members were appointed;
(3) A record of the date the board convened
			 and the date the board adjourned.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS
				  309.072
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0070 - Filing Petitions With The Property Value Appeals Board (PVAB)

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Only the county clerk or deputy clerk,
			 acting as the clerk of PVAB, has authority to accept petitions to PVAB. No
			 other county office can accept petitions.
(2) Petitions received prior to the filing
			 dates must be returned to petitioner together with a notice of the proper
			 filing dates. Petitions cannot be filed and clerks cannot accept petitions
			 prior to the filing dates specified in ORS 309.100(2).
(3) Petitions to the property value appeals
			 board filed under ORS 309.100 and transmitted electronically by facsimile (FAX)
			 will be accepted as valid petitions to the board. If the FAX is unreadable with
			 regard to any information required under OAR 150-309-0090, the petition is
			 deficient under 150-309-0100.
(4) A
			 faxed petition will be considered timely filed if it is received in the office
			 of the county clerk by midnight of the filing deadline as evidenced by the
			 electronic acknowledgment of receipt produced by the county's FAX
			 machine.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS
				  309.100
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0080 - Withdrawing Petitions Filed with a Property Value Appeals Board

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For purposes of this rule, 'petitioner'
			 and 'representative' have the meaning given in OAR 150-309-0110.
(2) A petition filed with a property value
			 appeals board may be withdrawn as described below for any reason prior to the
			 time the board issues the order for the petition. A request for withdrawal must
			 be in writing and filed with the clerk of the board.
(3) A petition signed by a petitioner may be
			 withdrawn by:
(a) The petitioner; or
(b) A representative, if the representative
			 provides written authorization signed by the petitioner after the date the
			 petition was signed.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0090 - Contents of Property Value Appeals Board (PVAB) Petitions

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For purposes of this rule, "petitioner"
			 is used as defined in OAR 150-309-0110.
(2) The purpose of a petition is to inform
			 PVAB and the assessor of the nature of the claim for relief. For this reason,
			 petitions must include the following information:
(a) Petitioner's name and address.
(b) Facts on which the appeal is
			 based.
(c) The value of the
			 property as requested by petitioner.
(d) The value on the current tax roll that is
			 being appealed. If a copy of the tax statement is attached, the value being
			 appealed need not be included on the petition.
(e) The assessor's account number for the
			 property. The assessor's account number may be a unique identification number
			 or a map and tax lot number. If a copy of the tax statement is attached, the
			 account number need not be included on the petition.
(f) For personal property, a list of the
			 individual items, or categories and schedules that identifies the property
			 being appealed and the values requested.
(g) The name of petitioner's authorized
			 representative (if applicable).
(h)
			 The mailing address of the petitioner or the petitioner's authorized
			 representative where the hearing notice and order are to be mailed.
(i) Notation of whether the petitioner or
			 petitioner's authorized representative wishes to be present at the
			 hearing.
(j) A written declaration
			 that the contents of the petition are true and made subject to the statutory
			 penalties for false swearing.
(k)
			 The signature of petitioner or petitioner's authorized
			 representative.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0100 - Property Value Appeals Board (PVAB) Defective and Amended Petition Process

Current through Register Vol. 63, No. 7, July 1, 2024
For purposes of this rule, "petitioner" is used as defined in
				OAR 150-309-0110.
(1) The clerk of
			 PVAB will review the filed petitions for compliance with OAR
			 150-309-0090.
(2) If the petition
			 is defective, the clerk will provide written notice to the petitioner unless a
			 representative is named on the petition. If a representative is named on the
			 petition, the clerk will provide written notice to the petitioner's
			 representative. The notice may be personally delivered or mailed to the mailing
			 address on the petition. If the petitioner's representative has not provided a
			 mailing address and the notice cannot be personally delivered, the clerk will
			 provide notice of the defective petition to the petitioner.
(3) The notice must include the following
			 information:
(a) The nature of the
			 defect,
(b) The time allowed by
			 section (4) or section (6) of this rule to correct the defect, and
(c) A statement that failure to correct the
			 defect within the time allowed will result in dismissal of the appeal without
			 further notice.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0110 - Those Authorized to Sign Petitions to the Property Value Appeals Board (PVAB)

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For purposes
			 of appeals filed with PVAB,
(a) "Petitioner"
			 means an owner of the property or person with an interest in the property that
			 obligates the person to pay taxes imposed on the property.
(b) "Representative" means a person described
			 in section (4) or (5) of this rule.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0120 - PVAB Hearing Notice Mailed to Representative

Current through Register Vol. 63, No. 7, July 1, 2024
If a person listed under ORS 309.100(4)(a) is authorized to
				represent a petitioner at a property value appeals board hearing and the
				representative has requested to be present at the hearing, the PVAB clerk must
				mail or personally deliver the hearing notice to the representative. If the
				representative has not provided a mailing address and the notice cannot be
				personally delivered, the clerk will provide notice of the hearing to the
				petitioner.
Statutory/Other Authority: ORS 305.100 & 306.115
Statutes/Other Implemented: ORS
				  309.100
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0130 - Definition of Person Who Holds an Interest in the Property and Procedures for Transfers of Ownership or Interest

Current through Register Vol. 63, No. 7, July 1, 2024
This rule supplements the definition of "petitioner" found in
				OAR 150-309-0110.
(1) The petitioner
			 in an appeal to the property value appeals board (PVAB) under ORS 309.100 must
			 possess or acquire legal standing to appeal during the petition filing period.
			 The petition filing period begins the date following the date the tax
			 statements are mailed for the current tax year and ends December 31 or the last
			 day for filing a petition under ORS 305.820.
(2) For purposes of appealing to PVAB, a
			 person who holds an interest in the property as described in subsection (3) of
			 this rule, that obligates the person to pay the taxes imposed on the property
			 shall be defined as a person or entity that:
(a) Holds an interest in the property that
			 obligates the person or entity to pay all or a portion of the taxes imposed on
			 the property for the current tax year at the time the petition is filed;
			 or
(b) Has held an interest in the
			 property that obligated the person or entity to pay all or a portion of the
			 taxes imposed on the property for the current tax year after July 1 but prior
			 to the time the petition is filed; or
(c) Will hold an interest in the property by
			 the last day for filing a petition with PVAB that will obligate the person or
			 entity to pay all or a portion of the taxes imposed on the property for the
			 current tax year.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0140 - Property Value Appeals Board (PVAB) Procedures When Roll Changed after Petition is Filed

Current through Register Vol. 63, No. 7, July 1, 2024
(1) If the
			 assessor reduces the value of property under ORS 308.242(2) after a petition
			 has been filed with PVAB, but prior to January 1 of the tax year, or under ORS
			 311.205, prior to the time the board convenes, and in neither case is a
			 stipulation filed with the board prior to the time the board convenes, the
			 board will act on the petition in the following manner:
(a) The board will schedule a hearing and
			 notify the petitioner of the time and place the board will meet to resolve the
			 petition.
(b) If the value
			 requested in the petition is higher than or equal to the adjusted value, the
			 board must issue an order dismissing the petition.
(c) If the value requested in the petition is
			 lower than the adjusted value, the board must review the adjusted value and
			 issue an order sustaining or correcting the adjusted value.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0150 - Contents of Board Order for Property not Specially Assessed

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Orders issued by the property value
			 appeals board for property that is not specially assessed must contain the
			 following information when the petitioner has appealed the real market value of
			 the property:
(a) The real market value of
			 each component (land, improvements, manufactured structure) and the total real
			 market value of the property on the current tax roll.
(b) The real market value of each component
			 (land, improvements, manufactured structure) and the total real market value of
			 the property as found by the board.
(c) The real market value of the exception on
			 the current tax roll, if applicable.
(d) The real market value of the exception as
			 found by the board, if applicable.
(e) The total maximum assessed value of the
			 property on the current tax roll.
(f) The total maximum assessed value as found
			 by the board.
(g) The total
			 assessed value on the current tax roll.
(h) The total assessed value as found by the
			 board.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 309 - EQUALIZATION OF PROPERTY TAXES › Section 150-309-0160 - Mailing of Board Orders

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The clerk of
			 the board will keep the order containing the original or facsimile signatures
			 as the official record of the action of the board.
(2) The clerk of the board must mail a copy
			 of the original order to the mailing address shown on the petition unless the
			 order is personally delivered at the hearing.
(3) If a person listed under ORS
			 309.100(4)(a) is authorized to represent a petitioner at a property value
			 appeals board hearing, the clerk of the board must mail or deliver a copy of
			 the original order of the board to the representative. In such a case, the
			 clerk of the board is not required to mail or deliver a copy of the order to
			 the petitioner. If the representative has not provided a mailing address and
			 the order cannot be personally delivered, the clerk will mail the order to the
			 petitioner.
(4) Copies of orders
			 mailed to petitioners or petitioners' representatives must be mailed within
			 five days of the date issued and no later than five days after the board has
			 adjourned.
(5) Copies of orders
			 must be delivered to the officer in charge of the roll and the assessor on the
			 same day they are mailed or delivered to the petitioner or the petitioner's
			 representative.
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS
				  309.110