reglab/statecodes huggingface dataset:
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0410 - Charitable Checkoff Financial Reporting Requirements

Current through Register Vol. 63, No. 7, July 1, 2024
It is the commission's responsibility to properly consider all
				applicants to the checkoff program and participants in the program approved by
				the commission. In order to carry out this responsibility, the commission finds
				that it is necessary to receive additional financial information. This
				information will also be used to determine the use of any funds received
				through the checkoff program.
(1)
			 Financial statements and budget documents shall be required.
(a) The financial statements and budget
			 documents must cover the most recent three years or the length of time the
			 entity has been in existence.
(b)
			 The financial statements and budget documents must be submitted by July 1 the
			 third tax year for which the entity seeks to be included on a schedule of the
			 individual income tax return and no later than July 1 of every second year
			 thereafter.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0420 - Costs of Administration

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 department shall estimate the fixed and variable costs to administer each of
			 the personal income tax checkoff programs which have been approved by the
			 Oregon Legislature or the Oregon Charitable Checkoff Commission for each
			 biennium. The department shall set aside in an administrative expense reserve
			 account 10 percent of the monthly contributions for each program until the fund
			 balance equals the estimated fixed and variable costs for each checkoff
			 program. No further charges to that program shall be made for the year.
(2) For purposes of this rule,
			 examples of fixed costs include accounting time, programming time, and tax
			 booklet revision. An example of a variable cost is data entry charges, which
			 are dependent upon the number of returns filed contributing to the
			 checkoff.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  305.747
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0430 - Method of Distribution from Check-off Contributions and Reimbursement of Administrative Expenses

Current through Register Vol. 63, No. 7, July 1, 2024
For programs which have been approved for charitable
				contribution checkoff by the Oregon Legislature or the Oregon Charitable
				Checkoff Commission, the department will maintain a record of contributions
				received and distribute the respective amounts, minus administrative expenses
				to each entity once a month.
Statutory/Other Authority: ORS
				  305.100
Statutes/Other Implemented: ORS
				  305.747
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0450 - Depositing Refunds into College Savings Account

Current through Register Vol. 63, No. 7, July 1, 2024
A taxpayer electing to make contributions authorized by ORS
				305.796 to one or more accounts
				established under 348.857:
(1) May
			 contribute to a maximum of four accounts;
(2) Must contribute at least $25 per account;
			 and
(3) May deduct contributions
			 made under this section on the subsequent year's tax return in accordance with
			 ORS 316.699.
Stat. Auth.: ORS
				  305.100 &
				  305.796
Stats. Implemented: ORS
				  305.796
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0460 - Verification of Returns, Statements, or Documents Filed Under Tax Law

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The declaration
			 under ORS 305.810 that a return,
			 statement, other document or report is made under penalties for false swearing
			 and is true, complete, and correct must be verified by the taxpayer, an
			 authorized agent, or declarant, and in the case of a joint personal income tax
			 return, by each taxpayer or authorized agent for such taxpayer.
(2) Returns, statements, other documents and
			 reports are verified by:
(a) Hand signing the
			 return, statement, other document or report.
(b) An electronic signature (as defined in
			 ORS chapter 84) associated with an electronically filed return, statement,
			 other document or report, by the taxpayer, tax preparer, authorized
			 representative of the taxpayer, or declarant.
(c) Any verification method allowed by the
			 IRS when electronically filing the federal return with the Oregon return, such
			 as a federal personal identification number.
(d) A hand signed statement, such as Oregon
			 Form EF, submitted to the department if requested.
(e) A hand signed and scanned Corporation
			 E-file Signature Form included with the electronically filed corporate income
			 and excise tax return for tax year 2011 and earlier, without the use of a
			 federal signature method or when the Oregon filer is different than the federal
			 filer.
(f) Transmitting a payroll
			 tax return using the state's online payroll reporting method. The return is
			 considered signed when the return is transmitted to the state by a person
			 certified by the employer and the Oregon Employment Department as allowed to
			 file the return using the state's reporting system.
(g) A facsimile signature by the taxpayer,
			 tax preparer, authorized representative of the taxpayer or declarant. A
			 facsimile signature is a signature visibly affixed to a paper return using
			 electronic or mechanical equipment or an electronic or mechanical device.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0470 - Date When Writing or Remittance Deemed Received by Department of Revenue

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The term "due
			 date" means the last date or the last day of the period prescribed for filing
			 the writing or remittance and includes any extension of time granted for such
			 filing.
(2) Any writing or
			 remittance received after the due date bearing a legible postmark dated on or
			 before the due date will be considered timely filed if properly mailed and the
			 postmark is that of the United States Postal Service. If the postmark is other
			 than that of the United States Postal Service, the writing or remittance will
			 be considered timely filed if it has been properly mailed and is received not
			 later than the time a writing or remittance postmarked by the United States
			 Postal Service at the same point of origin on the due date would ordinarily be
			 received. If the writing or remittance is not received within the period of
			 time, it must be shown by satisfactory proof to the Department that the writing
			 or remittance was placed in the hands of the United States Postal Service or in
			 the hands of a private express carrier on or before the due date.
(a) Satisfactory proof will consist of one or
			 more of the following:
(A) If sent by United
			 States registered mail, the date of registration shall be treated as the
			 postmark date.
(B) If sent by
			 United States certified mail and the sender's receipt is postmarked by a postal
			 employee, the date of the United States postmark on such receipt shall be
			 treated as the postmark date of the writing or remittance.
(C) If sent by private express carrier, the
			 date recorded on the transmittal receipt shall be treated as the postmark date.
(D) If the writing or remittance
			 bears a postmark date that is not legible or bears a postmark date dated later
			 than the due date, it will be treated as having been mailed on or before the
			 due date provided the person who is required to file the writing or remittance
			 establishes by sworn affidavit that it was actually deposited on or before the
			 due date in the hands of a private express carrier or in a government mail
			 receptacle before the last collection of mail for the place in which it was
			 deposited.
(E) Any writing or
			 remittance having a legible postmark other than that of the United States
			 Postal Service and bearing a proper due date is considered timely filed
			 although not received by the Department within the ordinary delivery time for
			 such class mail if it is established that the delay was due to a delay in the
			 transmission of the mail.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0481 - Tax Professional Data Security Breach with Information Unavailable

Current through Register Vol. 63, No. 7, July 1, 2024
(1) If, due to the
			 breach of security, the tax professional does not have immediate access to the
			 consumer information, whose personal information is compromised, the tax
			 professional must notify the department of the breach and provide their
			 preparer tax identification number (PTIN).
(2) Once the tax professional has access to
			 the consumer information for their clients and confirms the identity of the
			 impacted consumer, they must provide the name, address and tax identification
			 number of the consumer whose personal information is compromised, to the
			 department within 15 days of obtaining the information.
Example 1
. Joe Smith, a CPA, notices that five of
				his efiled returns were rejected due to a return already having been received
				by the IRS. Joe believes this may indicate a data security breach and a quick
				review of his records confirms this possibility. Joe still has access to his
				client records and notifies the Oregon Department of Revenue within five days
				and provides the name, address and identification number of 30 of his clients
				impacted by the breach.
Example 2
. Nancy works for a satellite office of
				CPA Inc., which is an international company. CPA Inc. discovers a possible data
				security breach on February 15 and begins their investigation but doesn't
				notify their satellite offices. The investigation concludes on April 1 and on
				April 2 Nancy is notified of a data security breach. Nancy notifies the
				department of the data security breach within five days of receiving this
				information and provides her PTIN. On April 30 she receives a list of her
				impacted clients, which she then provides to the department within 15 days on
				May 15.
Example 3
. Mary's office is burglarized, and a
				couple of her computers were stolen on October 1. All of Mary's records are on
				these computers, after filing a police report, Mary notifies the department
				within five days of a possible data security breach and providers her PTIN. On
				March 1, the computers are recovered but law enforcement needs to hold them as
				evidence and on July 1 they are returned to Mary. Mary is able to access and
				identify the impacted clients of the data security breach and provides a list
				to the department within 15 days of receiving the laptops.
Statutory/Other Authority: ORS
				  305.100 & Chapter 353, 2021
				  Oregon Laws
Statutes/Other Implemented: Chapter 353, 2021
				  Laws
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 305 - GENERAL ADMINISTRATION OF REVENUE LAWS - MULTISTATE TAX COMPACT › Section 150-305-0480 - Returns Not Filed for Three Consecutive Years; 100 Percent Penalty

Current through Register Vol. 63, No. 7, July 1, 2024
(1) General
			 requirements. The 100 percent penalty under ORS
			 305.992 may be imposed if:
(a) The taxpayer was required to file returns
			 for each tax year of three or more consecutive years including returns for tax
			 periods of less than 12 months; and
(b) All returns due during the three-year
			 period are not filed by the due date (including extensions) of the return
			 required for the third consecutive year. Assessments under ORS
			 305.265(10) are
			 not returns for the purpose of the penalty under ORS
			 305.992.
Example 1
:
On July 1, 2017,
			 Mary filed her Oregon individual income tax returns for 2013, 2014, and 2016.
			 In 2015, Mary was a nonresident and had no Oregon source income. Mary was not
			 required to file an Oregon return for each of three or more consecutive taxable
			 years because she had no Oregon source income in 2015. The 100 percent penalty
			 will not be imposed on the 2013, 2014, or 2016 returns.
Example 2
:
Assume the same
			 facts as Example 1 except that Mary had income from Oregon sources in 2015 and
			 was required to file a return for 2015 but did not. The requirement that tax
			 returns for three consecutive years were not filed by the due date of the third
			 consecutive year was met and the 100 percent penalty will be imposed on the
			 2013, 2014, 2015, and 2016 returns.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 306 - PROPERTY TAX GENERALLY › Section 150-306-0050 - Supervisory Authority

Current through Register Vol. 63, No. 7, July 1, 2024
(1) ORS 306.115 is an extraordinary remedy that gives the Department of Revenue authority to
			 order a change or correction to a separate assessment of property. An assessor
			 or taxpayer may request a change or correction by filing a petition with the
			 department. A petition must meet the requirements of OAR
			 150-306-0060.
(2) The department
			 may correct any errors or omissions in the assessment or tax roll under ORS
			 306.115(2) through (4), including but not limited to clerical errors and errors
			 in property value, classification, or exemption.
(3) Before the department will consider the
			 substantive issue in a petition (for example, value of the property,
			 qualification for exemption, etc.), the petitioner has the burden of showing
			 that the requirements for supervisory jurisdiction, as stated in ORS 306.115 and section (4) of this rule, have been met. The department will base its
			 determination on the record before it.
(a) The
			 department may request supplemental information from the petitioner if it
			 determines the petition is inadequate. The department may dismiss the petition
			 if the petitioner does not provide the requested information within the time
			 specified.
(b) If a determination
			 can be made from the written information, a supervisory conference will not be
			 held.
(c) If a determination cannot
			 be made from the written information, a supervisory conference will be held. At
			 a supervisory conference, the department will consider only whether the
			 requirements of ORS 306.115 and this rule have been met. The substantive issue
			 in the petition will not be considered.
(d) If the department determines that it has
			 the authority under ORS 306.115(3) to consider the substantive issue in the
			 petition, it will hold a merits conference, if necessary, to consider the
			 substantive issue. If the department determines that it does not have the
			 authority to consider the substantive issue in the petition, the petition will
			 be denied.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 306 - PROPERTY TAX GENERALLY › Section 150-306-0060 - Sufficiency of a Petition

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A petitioner
			 must be one of the following for each of the years that supervisory
			 jurisdiction is requested:
(a) An owner of the
			 property;
(b) A person holding an
			 interest in the property that obligates the person to pay taxes imposed on the
			 property. An interest that obligates the person to pay taxes includes a
			 contract, lease, or other intervening instrumentality;
(c) The assessor of the county in which the
			 property is located; or
(d) The
			 clerk or tax collector of the county in which the property affected by the
			 petition is located, if the petition involves a clerical or jurisdictional
			 error in an order from a county Property Value Appeals Board.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 306 - PROPERTY TAX GENERALLY › Section 150-306-0070 - Property Tax Conference Procedures

Current through Register Vol. 63, No. 7, July 1, 2024
This rule applies only to conferences conducted in the Property
				Tax Division.
(1) The department will
			 hold a conference if it determines that the written record is insufficient to
			 make a decision. If a conference is necessary, it will be held by telephone
			 unless the department finds it more appropriate to hold the conference in
			 person. The department will record the conferences.
(2) When the department schedules a
			 conference, it will send written notice to the participants 30 to 90 days in
			 advance.
(a) The department may grant
			 postponement requests for good cause. The department may require that a
			 participant requesting a postponement obtain the approval of the other
			 participants prior to granting a postponement.
(b) The department may dismiss the petition
			 if the petitioner or authorized representative fails to appear or be available
			 at the time of the conference.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 306 - PROPERTY TAX GENERALLY › Section 150-306-0080 - Electronic Data Transfer

Current through Register Vol. 63, No. 7, July 1, 2024
Any data required to be delivered in compliance with property
				taxation law may be sent and received electronically by agreement of the
				parties. All required data fields must be included in the transmission.
Statutory/Other Authority: ORS
				  305.100
Statutes/Other Implemented: ORS
				  306.125
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 306 - PROPERTY TAX GENERALLY › Section 150-306-0090 - Confidentiality of Appraisals of Industrial Property Made by and Contained in Department of Revenue Files

Current through Register Vol. 63, No. 7, July 1, 2024
The files of industrial property, appraised by the Department
				of Revenue and contained in DOR files, will be safeguarded in the manner stated
				in OAR 150-308.290.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  306.126
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 306 - PROPERTY TAX GENERALLY › Section 150-306-0100 - Determination of Responsibility for the Appraisal of Industrial Property

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions for
			 purposes of this rule:
(a) "Industrial
			 property" means a facility or property engaged in manufacturing or processing
			 which includes, but is not limited to sawmills, plywood and veneer plants,
			 paper and pulp mills, food processing facilities, bakeries, flour mills,
			 chemical processing operations refineries, breweries, wineries bottling
			 operations, machine shops, metal rolling mills, metal fabrication facilities,
			 smelters, printing and publishing operations, seed processing operations,
			 permanent sand and gravel operations, and electronic and high technology
			 manufacturing operations.
(b)
			 "State-appraised industrial property" means industrial property that had real
			 market value for improvements of more than $1 million for the preceding year
			 and whose appraisal responsibility has not been delegated by the department to
			 the county.
(c) "Improvements" or
			 "real property improvements", for determining responsibility for property of
			 more than $1 million, means improvements erected upon, above or affixed to the
			 land but not the land itself. Improvements include, but are not limited to:
			 yard improvements, buildings, structures, and real property machinery and
			 equipment. Improvements do not include site development and personal property.
(A) "Yard improvements" include but are not
			 limited to on-site: paving, exterior lighting, log ponds, underground fire
			 systems, fences, access roads and roadways and railroad sidings.
(B) "Site developments" are defined in OAR
			 150-307.010(1).
(d)
			 "Integrated" and "integral" means directly involved in the production of a new
			 product.
(e) "Processing" means
			 the treatment of materials to produce a new product.
(f) "Unit of industrial property" means, for
			 appraisal purposes, a single facility or an integrated complex currently
			 engaged in manufacturing or processing operations and may include one or more
			 accounts.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 306 - PROPERTY TAX GENERALLY › Section 150-306-0110 - Transmission of the Values for State-Appraised Industrial Properties

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The department
			 will transmit the real market values of state-appraised industrial accounts to
			 the assessor prior to July 1 of each year.
(2) For each real property account, the real
			 market value transmitted to the assessor by the department will include:
(a) The total real market value of all
			 improvements as of January 1; and
(b) The real market value of all additions
			 minus retirements as of January 1 for purposes of calculating maximum assessed
			 value for the current assessment year.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 306 - PROPERTY TAX GENERALLY › Section 150-306-0120 - Delegation of Responsibility for Industrial Property

Current through Register Vol. 63, No. 7, July 1, 2024
(1) If the assessor requests the delegation
			 of responsibility for a state-appraised industrial property, the request shall
			 be in writing to the department prior to October 1. The request shall include:
(a) Name of the property owner,
(b) Account number,
(c) District code,
(d) Reason for the request.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 306 - PROPERTY TAX GENERALLY › Section 150-306-0140 - Statewide Base Map System and the Oregon Land Information System Advisory Committee Role, Membership and Meetings

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The department is responsible to
			 establish and deliver the Oregon Map (ORMAP) project pursuant to ORS
			 306.132 and
			 306.135. The ORMAP project
			 creates an accessible statewide base map system to assist with and improve the
			 administration of Oregon's property tax system.
(2) The role of the Oregon Land Information
			 System (OLIS) Advisory Committee is to provide advice and support to the
			 department in the development and implementation of ORMAP's administrative and
			 technical needs. The committee has the authority to submit recommendations to
			 the department concerning ORMAP and related project proposals. The advice and
			 support that the committee provides to the department includes, but is not
			 limited to:
(a) Assisting the department in
			 developing the statewide goals and priorities for ORMAP.
(b) Assisting and providing advice to the
			 department in setting statewide mapping and Geographical Information System
			 (GIS) standards for ORMAP.
(c)
			 Providing review of the Oregon Land Information System Fund and giving
			 assistance in the development of fair and equitable fund distribution processes
			 and policies for ORMAP projects.
(d) Support by communicating ORMAP
			 information and goals to citizens and interested groups within the state and
			 local communities.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 306 - PROPERTY TAX GENERALLY › Section 150-306-0200 - Application Filing by Telephonic Facsimile (FAX)

Current through Register Vol. 63, No. 7, July 1, 2024
Application Filing by Electronic Means
The Department of Revenue or any county may accept any
				application for property tax exemption or special assessment by telephonic
				facsimile (FAX) or other electronic means according to the policies and
				procedures of the receiving agency.
Stat. Auth.: ORS
				  305.100 &
				  306.265
Stats. Implemented: ORS
				  306.265
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0010 - Real Property

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For purposes
			 of ad valorem taxation, the determination of real and personal property is
			 controlled by the statutory definitions of real property, whether or not they
			 conform to definitions used for other purposes.
(2) Real property includes:
(a) Land. "Land" may be either the raw
			 undeveloped land, or improved to the extent a site is created. A "site" exists
			 when land has been improved by site developments to the point that it is, or is
			 ready to be, used for the purpose intended.
(A) Site developments are improvements to the
			 land that become so intertwined with the land as to become inseparable.
			 Examples are: fill, grading and leveling, utility facilities (sewer, water,
			 etc.), cost of developer's activities and profit that accrues to the land,
			 including but not limited to: permits, advertising, sales commissions,
			 developer's profit and overhead, insurance coverage, and any other improvements
			 to the land necessary to improve it to become a site. Site developments are
			 synonymous with site improvements, land improvements, and site preparation.
			 Site developments consist of both "offsite developments" and "onsite
			 developments."
(i) Offsite developments are
			 land improvements provided to the site. These include but are not limited to
			 items such as streets, curbs, sidewalks, street lighting, storm drains, and
			 utility services such as electricity, water, gas, sewer and telephone lines.
(ii) Onsite developments (OSD) are
			 land improvements within the site which support the buildings or other property
			 uses. These include but are not limited to items such as grading, fill,
			 drainage, wells, water supply systems, septic systems, utility connections,
			 extension of utilities to any structure(s), retaining walls, landscaping,
			 graveled driveway area. Onsite development is synonymous with onsite
			 improvement.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0020 - Personal Property Definitions

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 Goodwill. "Goodwill" is a saleable business asset based on reputation, not
			 physical assets.
(2) Customer
			 list. "Customer list" is a proprietary list containing information regarding a
			 business enterprises's clients and is part of the business records for that
			 business.
(3) Contracts and
			 contract rights. "Contracts and contract rights" refers to agreements between
			 two or more parties, which establish mutual rights and responsibilities for a
			 stated consideration, and rights created under such agreements. Examples of
			 contracts include but are not limited to:
(a)
			 Contracts for sale of goods;
(b)
			 Covenants not to compete;
(c)
			 Contracts for purchase of supplies;
(d) Contracts to rent or lease property;
(e) Contracts to provide
			 financing;
(f) Contracts for
			 services by employees or others;
(g) Contracts for permission to use property
			 or processes.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0030 - Personal Property

Current through Register Vol. 63, No. 7, July 1, 2024
Property classified as personal property is: (This list is not
				exclusive.)
(1) Boats and vessels
			 includes all floatable craft. See also ORS
			 308.260.
(2) Merchandise and stock in trade, commonly
			 referred to as inventories, include the following categories:
(a) Merchandise includes all classes of
			 commodities which are obtained in a salable condition and held for sale in the
			 ordinary course of business.
(b)
			 Materials consist of goods purchased for use in manufacturing and upon which
			 further work is necessary before they are available for disposal. Such goods
			 may be raw materials or they may be partially fabricated commodities secured
			 from others. Thus, things which are finished stock or merchandise for one
			 establishment may be raw materials for another. However, when parts are
			 manufactured and held for future use in manufacturing, they may be classed as
			 finished parts but included in raw materials inventory.
(c) Supplies fall within two categories:
(A) Inventory Supplies consist of personal
			 property owned by or in possession of the taxpayer, that are expended in the
			 production of finished goods or will be consumed in the sale of the stock in
			 trade of the taxpayer held for sale in the ordinary course of his business.
(B) Noninventory Supplies include
			 those items which are not to be expended in the production of finished goods or
			 not to be sold to customers.
(d) Work in process applies to all goods to
			 which manufacturing services have been applied and on which further operation
			 will be necessary before the product is normally ready for disposition. The
			 value of work in process includes material and any labor and factory service
			 (overhead) which have been exerted in bringing the work to the present state of
			 completion.
(e) Finished stock
			 consists of completed products which are available for disposal, comparable to
			 a dealer's merchandise. See ORS
			 308.250 - Processor's
			 Exemptions, and ORS 311.211 - Omitted Property
			 Statutes.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0032 - Recalculation of maximum assessed value for partial assessed value exemptions

Current through Register Vol. 63, No. 7, July 1, 2024
(1) For the
			 purposes of ORS 307.032(1)(a)(A),
			 in the case of a partial exemption of assessed value, "the value of the partial
			 exemption" means the dollar amount of assessed value exempted.
(2) For purposes of ORS
			 307.032(1)(b),
			 in the case of a partial exemption of assessed value, the assessed value of the
			 property shall equal the lesser of:
(a) The
			 real market value of the property reduced by the statutory dollar amount of the
			 partial exemption;
(b) The maximum
			 assessed value of the property as calculated under ORS
			 307.032(1)(a)
			 and section (1) of this rule; or
(c) The assessed value of the property as
			 though not eligible for partial exemption reduced by the statutory dollar
			 amount of the partial exemption.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0040 - Taxation of Property Associated with Mining Claims on Federal Land

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A mining claim
			 filed with the United States Bureau of Land Management (BLM) conveys a right of
			 possession and right to extract minerals under conditions set forth by those
			 agencies. BLM issues an identification number to recognize unpatented mining
			 claims.
(2) An unpatented mining
			 claim allows the claimant limited use of land owned by the United States
			 government.
(a) The unpatented mining claim
			 including the land and minerals is exempt from property tax as required by ORS
			 307.080. Land includes site
			 developments that are so intertwined as to be inseparable from the land as
			 defined in OAR 150-307.010(1) and roads as described in ORS
			 308.236.
(b) All rights and interests associated with
			 an unpatented mining claim, including but not limited to the right to possess,
			 use, or access the land, are exempt from property tax.
(c) Improvements, machinery and buildings on
			 an unpatented mining claim are subject to property tax.
(d) Annual filing fees, maintenance payment
			 fees, maintenance payment fee waiver certification (small miner's waiver), a
			 notice of intent to hold, or assessment work notices (proof of labor) are also
			 exempt from property tax unless such labor or fees increase the real market
			 value of taxable improvements to the property.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0050 - Public Property Leased or Rented by Taxable Owner

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Qualifying Conditions. The assessor shall
			 assess and tax publicly owned real or personal property for the assessed or
			 specially assessed value thereof uniformly with real property of nonexempt
			 ownerships when the following conditions of a lease or other interest or estate
			 less than fee simple are met. A lease or other possessory interest exists if
			 the occupant is granted exclusive possession of a definitely described area for
			 a specified period of time (term).
(2) Exclusive Possession. The test is whether
			 the occupant has sufficient control over the premises to warrant the label of
			 possession. If the occupant can exclude others, including the owner (except for
			 inspection, making repairs etc.) the occupant has possession. But, if the
			 premises must be shared with others, such as a common pasture, the occupant
			 does not have a possessory interest. When the property can be used for many
			 purposes such as farming, recreational, residential, or mining, the right to
			 use it for a single limited purpose might not constitute possession; yet, the
			 same right to use may well be regarded as possessory if the property in
			 question is used for a limited number of purposes. If the property in question
			 is of little use for anything other than mining or recreation, the grant of the
			 right to use it for one of these purposes embraces a substantial part of all of
			 the practical uses to which the land may be put. Therefore, although such use
			 is limited, it could be considered "exclusive."
(a) Revocation. A possessory interest may
			 exist even though the agreement provides that it may be revoked upon notice,
			 for cause or upon the happening of some event. If the use may be terminated,
			 without notice or cause, it may be a mere non-possessory license which is
			 ordinarily revocable at will and without notice.
(b) "Management" or "Concession" agreements
			 present special problems. For example, a county and a private corporation agree
			 that the corporation will operate a county owned golf course for the county.
			 Even though the agreement requires the corporation to meet many standards as to
			 services, pricing, personnel etc., the corporation may still have a possessory
			 interest if it has the exclusive right to occupy and operate the facilities
			 without interference from the county and retains the major part of the
			 proceeds. However, if the county is actively involved in the operation and
			 allows the corporation a minor portion of the proceeds as compensation for its
			 services, the corporation may be considered a mere agent or employee of the
			 county.
(c) Parking Lots and
			 Similar Arrangements. If the right is merely a "hunting license" to park in any
			 available space, it is non-possessory. However, if a specific space is
			 assigned, the interest may be possessory if the other conditions are met.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0060 - Property Held Under Lease

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A
			 new claim must be filed with the county assessor, as required under ORS
			 307.112(4),
			 when a new lease, new lease-purchase agreement, extension of current lease,
			 extension of current lease-purchase agreement or any modification to the
			 existing lease or lease-purchase agreement is made.
(2) The new claim must meet all the
			 requirements of ORS 307.112.
(3) Late filing as provided in ORS
			 307.162(2) is
			 permitted.
(4) The State of Oregon
			 and the United States government are not permitted to file a claim for
			 exemption under ORS 307.112.
(5) When used in reference to real property
			 or tangible personal property, a lease is a contract of at least one year by
			 which the owner of a property grants the rights of possession, use, and
			 enjoyment of the property to another for a specified period of time in exchange
			 for payment.
(6) Month-to-month
			 tenancy or a general rental agreement is not considered the same as a lease for
			 purposes of an exemption under this statute and will not qualify in an
			 exemption claim.
(7) The assessor
			 must be satisfied that the tax savings resulting from the exemption will inure
			 solely to the benefit of the lessee.
(8) Sufficient documentary proof must be
			 submitted at the time of application. Documentary proof to show the property
			 tax savings is passed on to the lessee includes:
(a) A form prescribed by the department
			 stating that the lessee and lessor agree that the tax savings resulting from
			 the exemption will inure solely to the benefit of the lessee;
(A) The form must be signed by the lessor and
			 lessee; and
(B) The form must
			 specify how the tax savings inures to the lessee.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0070 - Property Used for Public Park or Recreation

Current through Register Vol. 63, No. 7, July 1, 2024
For property to qualify as an exempt public park or recreation
				site it must meet the standards for ownership and use.
(1) Owner means a nonprofit corporation that
			 owns or is purchasing the property and meets the requirements of ORS
			 307.115(2).
(2) "Public use" means the
			 property is open and available to all the people for lawful common uses without
			 discrimination, limitations or restrictions other than those imposed by law or
			 ordinance.
(3) Use of the property
			 is not considered 'public use' when:
(a)
			 Access is limited to persons paying a fee.
(b) Access is refused to persons who are
			 unable to pay a fee.
(c) Access is
			 restricted to events or activities determined by the owner.
(d) Access is limited due to the owner's
			 activities.
(e) Entry is by
			 invitation only from the owner.
(f) Entry is controlled by the desires of the
			 owner.
(g) Entry contributes to
			 the owner's financial interest.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0080 - Guidelines for Exempt Port Property Subject to In Lieu Tax

Current through Register Vol. 63, No. 7, July 1, 2024
(1) Definitions:
			 Port property subject to in lieu of payments means property, excepting the dock
			 area, that is leased to a taxable owner and used for discharging, loading or
			 handling of cargo from ships, or for the temporary storage of cargo that is
			 directly incidental to transshipment.
(a)
			 "Discharging, loading, or handling of cargo from ships" is limited to
			 activities during which no change in the cargo can occur while it is being
			 discharged, loaded, or handled.
(b) "Temporary storage of cargo" means
			 storage of cargo temporarily resting in place and awaiting further movement or
			 shipment to another location.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0090 - Request For Computation of In Lieu Tax Payment

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The request for computation of payment in
			 lieu of tax is an annual request.
(2) To receive the in lieu tax computation in
			 any year the taxpayer must:
(a) Have a
			 possessory interest in the property;
(b) File a request using the Department of
			 Revenue prescribed form;
(c) File
			 the request form with the assessor in the county where the property is located;
(d) File the request form in the
			 time prescribed by law;
(e)
			 Provide a true copy of the lease or agreement that establishes the possessory
			 interest; and
(f) Provide any
			 other information the assessor deems necessary to complete the
			 computation.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0100 - Strategic Investment Program

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 The county shall establish a separate tax account for project investments (for
			 example A-1 account for buildings and M & E, and when applicable, a
			 separate personal property account).
(2) Value not defined in the eligible project
			 is taxable in addition to the trended base (assessable portion of the eligible
			 project).
(3) The agreement between
			 the company and the county governing body shall state that the company shall
			 file with the Department of Revenue the information required by ORS
			 308.285-308.290 on the annual industrial
			 property return as if the property were taxable.
(4) The Department of Revenue shall be
			 responsible for the following:
(a)
			 Accumulating the invested cost on the eligible project from data provided by
			 the company on their industrial property return.
(b) Determining the RMV of buildings,
			 machinery and personal property identified as part of the eligible
			 project.
(c) Transmitting the above
			 data to the counties.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0120 - Review Required in Determining Exempt Status of Property for Charitable Institutions

Current through Register Vol. 63, No. 7, July 1, 2024
The following criteria shall be used in determining the
				qualification for property tax exemption under ORS
				307.130 when an application is
				made by a charitable organization as required in 307.162, 307.112, or 307.166:
(1) Purpose. The purpose of this rule
			 is to set forth, as a guide for assessors, those tests that are commonly
			 applied by the Oregon courts in determining whether property qualifies for
			 exemption under ORS 307.130. This rule does not
			 include all of the principles that have been used by the courts. The assessor
			 must recognize that evaluation of an application for charitable exemption must
			 be made on a case-by-case basis in light of the specific fact situation
			 presented.
(2) Organization:
(a) Applicant must be an incorporated
			 institution;
(b) The corporation
			 must be organized as a nonprofit corporation. This is a mandatory first step
			 for an organization; however the status of an institution as a nonprofit
			 corporation does not conclusively endow it with the attributes of a charity.
			 For example, an organization is recognized by the Internal Revenue Service as
			 income tax exempt within IRC (1954) Section 501(c)(3). However, the standards
			 for determining whether the income of an organization is subject to federal
			 income taxes and the question of whether property is exempt from property taxes
			 are separate and distinct. Thus, whether a corporation is a charity is to be
			 determined not only from its charter, but also from the manner in which it
			 conducts its activities;
(c) The
			 organization must separately account for funds and donations committed to
			 charitable use;
(d) The
			 organization must not operate for the profit or private advantage of the
			 organization's founders and officials; and
(e) The organization's articles of
			 incorporation or bylaws must require that its assets be used for charitable
			 purposes when the organization dissolves.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0130 - Literary Institution Defined

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
			 A literary institution is an organization that is devoted to propagation and
			 spread, or live performance of literature, study or use of books and body of
			 writings in prose or verse, and scripts of plays both contemporary and classic.
(2) A literary institution must
			 operate in a manner in which a significant portion of its activities are
			 charitable. Property tax exemption must be denied when charitable activities
			 are not present. OAR 150-307.130-(A) is the appropriate guideline for
			 determining whether an organization is charitable.
Stat. Auth.: ORS
				  305.100
Stats. Implemented: ORS
				  307.130
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0140 - Minimum Criteria Required in Determining Exempt Status of Property for Religious Organizations

Current through Register Vol. 63, No. 7, July 1, 2024
(1) The
			 following criteria, as a minimum, will be used in determining the qualification
			 for property tax exemption of property of a religious organization under
			 307.140 when an application is made as required in ORS
			 307.162,
			 307.112 or
			 307.166:
(a) The applicant must be a religious
			 organization.
(A) If the religious
			 organization is the owner or purchaser of the property, application is made
			 under ORS 307.162.
(B) If the religious organization is leasing,
			 subleasing, or in a lease-purchase agreement for the property from a taxable
			 owner, application is made under ORS
			 307.112.
(C) If the religious organization is leasing
			 or subleasing the property from another exempt organization, application is
			 made under ORS 307.166.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0150 - Parsonage and Caretaker Residence Exemption Guidelines

Current through Register Vol. 63, No. 7, July 1, 2024
(1) A parsonage or caretaker residence is
			 considered primarily a residence even though incidental religious use may occur
			 there. A parsonage or caretaker's residence is totally taxable unless it meets
			 the criteria established in OAR 150-307-0140.
(2) The following are examples of activities
			 which do not qualify the residence for an exemption:
(a) Living close to the house of worship to
			 deter vandalism;
(b) Opening and
			 closing the house of worship daily;
(c) Living close to the house of worship for
			 the sake of convenience; or
(d)
			 Required living quarters for caretaker or pastor's family which do not meet
			 conditions in OAR 150-307-0140.
Oregon Administrative Rules › Chapter 150 - DEPARTMENT OF REVENUE › Division 307 - PROPERTY SUBJECT TO TAXATION › Section 150-307-0160 - Definition of Schools and Academies

Current through Register Vol. 63, No. 7, July 1, 2024
(1) "Schools" and "academies" mean
			 educational institutions that:
(a) Offer
			 education in kindergarten or grades 1 through 12, or any combination of those
			 grade levels; or are post-secondary colleges or universities; and
(b) Provide a comprehensive instructional
			 program that is not limited to dance, drama, music, religious or athletic
			 instruction, or other special art or technical skill.
Example 1 : An incorporated, charitable
			 nonprofit organization that promotes the arts in its community offers several
			 weekly dance classes at its Arts Center. The organization would not qualify for
			 exemption as a "school" or "academy" under ORS
			 307.145 because it does not
			 offer a comprehensive instructional program. Failure to qualify for exemption
			 under 307.145 does not preclude exemption under another statute if the property
			 qualifies for exemption under that statute.
Example 2 : An incorporated charitable school
			 focuses on teaching children about a foreign culture through a foreign language
			 immersion program where children spend the school day speaking and hearing a
			 foreign language as they learn about literature, mathematics, science,
			 language, and social studies. The school would qualify for exemption under ORS
			 307.145 because it provides a
			 comprehensive instructional program.