306.815 Taxon transfer of real property prohibited; exceptions
GENERALPROVISIONS
306.005Definitions applicable to property tax laws. As used in the laws of this staterelating to the assessment, levy, collection and review of ad valorem taxes,unless the context otherwise requires:
(1)“Assessor” includes, in a county having a county charter, the individual orofficer performing thereunder the duties imposed upon assessors with respect toad valorem taxes by the laws of this state.
(2)“Clerk” or “county clerk” includes, in a county having a county charter, theindividual or officer performing thereunder the duties imposed upon countyclerks with respect to ad valorem taxes by the laws of this state.
(3)“Court” or “county court” includes, in a county having a county charter, thebody performing thereunder the duties imposed upon county courts with respectto ad valorem taxes by the laws of this state.
(4)“Sheriff” includes, in a county having a county charter, the individual orofficer performing thereunder the duties imposed upon sheriffs with respect toad valorem taxes by the laws of this state.
(5)“Tax collector” includes, in a county having a county charter, the individualor officer performing thereunder the duties imposed upon tax collectors withrespect to ad valorem taxes by the laws of this state.
(6)“Treasurer” includes, in a county having a county charter, the individual orofficer performing thereunder the duties imposed upon treasurers with respectto ad valorem taxes by the laws of this state. [1963 c.238 §15]
306.006“Manufactured structure” defined. As used in ORS chapters 306, 308, 310and 311, “manufactured structure” has the meaning given that term in ORS446.561. [2003 c.655 §47b]
Note: 306.006 wasenacted into law by the Legislative Assembly but was not added to or made apart of ORS chapter 306 or any series therein by legislative action. SeePreface to Oregon Revised Statutes for further explanation.
306.040 [Subsections(2), (3) and (4) of 1959 Replacement Part enacted as 1957 c.632 §28 (subsections(2), (3) and (4) of 306.040 enacted in lieu of 316.710); subsection (5) of 1959Replacement Part derived from 1957 c.632 §2; renumbered 305.040]
306.111 [Formerly306.130; repealed by 1983 c.605 §6]
SUPERVISIONOF PROPERTY TAX ADMINISTRATION BY DEPARTMENT OF REVENUE
306.113Legislative findings.The Legislative Assembly finds that for the property tax system to functionappropriately it is essential that administration be results-based, innovativeand efficient. Any direction to, or review of, county administration by theState of Oregon shall carry out this finding. [1997 c.782 §1]
Note: 306.113 wasenacted into law by the Legislative Assembly but was not added to or made apart of ORS chapter 306 or any series therein by legislative action. SeePreface to Oregon Revised Statutes for further explanation.
306.115General supervision over property tax system; correction of assessment rolls. (1) TheDepartment of Revenue shall exercise general supervision and control over thesystem of property taxation throughout the state. The department may do any actor give any order to any public officer or employee that the department deemsnecessary in the administration of the property tax laws so that all propertiesare taxed or are exempted from taxation according to the statutes andConstitutions of the State of Oregon and of the United States. Among other actsor orders deemed necessary by the department in exercising its supervisorypowers, the department may order the correction of clerical errors, errors in valuationor the correction of any other kind of error or omission in an assessment ortax roll as provided under subsections (2) to (4) of this section.
(2)The department may order a change or correction to the assessment or tax rollfor the current tax year applicable to all real or personal property of thesame class or in the same area if the order of the department is mailed notlater than October 15 of the current tax year.
(3)The department may order a change or correction applicable to a separateassessment of property to the assessment or tax roll for the current tax yearand for either of the two tax years immediately preceding the current tax yearif for the year to which the change or correction is applicable the departmentdiscovers reason to correct the roll which, in its discretion, it deemsnecessary to conform the roll to applicable law without regard to any failureto exercise a right of appeal.
(4)Before ordering a change or correction to the assessment or tax roll undersubsection (3) of this section, the department may determine whether any of theconditions specified in subsection (3) of this section exist in a particularcase. If the department determines that one of the conditions specified doesexist, the department shall hold a conference to determine whether to order achange or correction in the roll.
(5)For purposes of this section, “current tax year” means the tax year in whichthe need for the change or correction is brought to the attention of thedepartment.
(6)The remedies provided under this section are in addition to all other remediesprovided by law. [1983 c.605 §1; 1985 c.613 §18; 1987 c.656 §1; 1989 c.171 §42;1991 c.5 §20; 1991 c.459 §32; 1995 c.650 §66; 1997 c.541 §89]
306.120Uniform methods of assessment; continuing study of equalization. The Departmentof Revenue shall:
(1)Issue regulations, bulletins, manuals, instructions and directions to countyassessors, county boards of property tax appeals and tax collectors as to themethods best calculated to secure uniformity according to law, in the system ofassessment and collection of taxes.
(2)Carry on a continuing study with the object of equalizing for the purposes ofassessment and taxation property values within the counties and between thecounties. [Amended by 1997 c.541 §94]
306.123 [1955 c.232 §1;repealed by 1963 c.84 §2]
306.125Property tax appraisal program; maps, plats, standardized record systems forassessors and tax collectors. (1) The Department of Revenue isauthorized to institute programs for the appraisal of property in counties ofthe state and to make appraisals for the use of county assessors and boards ofproperty tax appeals in assessing property and reviewing assessment rolls, andmay install, and assist in the preparation and maintenance of, maps, plats orstandardized record systems, as prescribed by the department, in the offices ofassessors and tax collectors.
(2)The department and county courts are authorized to enter into agreements forthe sharing of the expenses of such appraisals and installations includingsalaries and expenses of department employees engaged therein.
(3)Counties entering into agreements pursuant to this section may pay to theDepartment of Revenue from time to time:
(a)Moneys to be disbursed by the department as part of the county’s share in theexpenses authorized under this section and agreed to under such agreements; and
(b)Moneys to reimburse the department where department disbursements under suchagreements, whether from the department’s appropriations from the State GeneralFund or from moneys credited to the Assessment and Taxation County Account,have exceeded its proportionate share of expenses and a rebalancing ofexpense-sharing accounts is deemed desirable or necessary.
(4)(a)All moneys received by the Department of Revenue under subsection (3) of thissection shall be immediately turned over to the State Treasurer, who shalldeposit the moneys in the General Fund to the credit of an account to be knownas the Assessment and Taxation County Account, and such account hereby iscontinuously appropriated to the Department of Revenue for the purposes of thissection.
(b)The Department of Revenue may use the moneys to the credit of the Assessmentand Taxation County Account, or any part thereof, for expenditures inconnection with appraisals and installations contracted for, including cashadvances for travel and living expenses of employees, and including payments toany county made to rebalance expense-sharing accounts, from time to time, wherea county’s disbursements under agreements entered into pursuant to this sectionhave exceeded its proportionate share of expenses under such agreement. Anymoneys received in reimbursement of these cash advances shall be deposited inthe Assessment and Taxation County Account. Refunds of unexpended receipts maybe made to the counties. [1953 c.232 §1; 1959 c.115 §1; 1963 c.84 §1; 1985c.604 §6; 1997 c.541 §95; 2005 c.94 §29]
306.126Appraisal of industrial property by department; delegation to county assessors;rules.(1)(a) As used in this section:
(A)“Principal industrial property” means any unit of industrial property having areal market value of the improvements on the assessment roll for the precedingyear of more than $5 million.
(B)“Secondary industrial property” means any unit of industrial property having areal market value of the improvements on the assessment roll for the precedingyear of more than $1 million but of $5 million or less.
(b)The Department of Revenue shall appraise each principal industrial propertysituated within each county and advise the county assessor of its real marketand assessed value and the real market value of its net improvements. No partof the cost of the appraisal shall be borne by the county. The cost of theappraisal may be reimbursed from the County Assessment Function FundingAssistance Account as provided under ORS 294.184.
(c)The department shall appraise each secondary industrial property situatedwithin each county and advise the assessor of its real market and assessedvalue and the real market value of its net improvements. The cost of theappraisal shall be reimbursed from the County Assessment Function FundingAssistance Account as provided under ORS 294.184.
(2)The department shall advise the assessor of the values determined undersubsection (1) of this section by a date that is determined to give theassessor sufficient time to prepare the assessment roll.
(3)Notwithstanding subsection (1)(b) or (c) of this section, upon request of thecounty assessor, made prior to January 1 of the assessment year and accompaniedby any information required by the department, including but not limited to a summaryof the county’s proposed budget of expenditures for appraisals for principal orsecondary industrial properties, the department may delegate its responsibilityfor making the appraisals, or any of them, required under subsection (1)(b) or(c) of this section, to the county assessor. Except as provided under ORS294.175 to 294.184, if responsibility is delegated under this subsection, theentire cost of making the appraisals delegated shall be borne by the county. Noappeal may be taken from any determination of the department under thissubsection.
(4)The department may adopt any rules necessary to carry out the purposes of thissection.
(5)The department may adopt an appraisal schedule that promotes the efficient useof its resources. [1955 c.231 §1; 1957 c.589 §1; 1963 c.85 §1; 1989 c.796 §20;1991 c.459 §33; 1997 c.325 §17; 1997 c.541 §96; 2001 c.303 §15]
306.132Oregon Land Information System Fund. (1) The Oregon Land Information SystemFund is created, separate and distinct from the General Fund.
(2)Moneys in the Oregon Land Information System Fund are continuously appropriatedto the Department of Revenue for the purpose of funding a base map system to beused in administering the ad valorem property tax system. [1999 c.701 §7]
Note: 306.132 and306.135 were enacted into law by the Legislative Assembly but were not added toor made a part of ORS chapter 306 or any series therein by legislative action.See Preface to Oregon Revised Statutes for further explanation.
306.135Base map system; Oregon Land Information System Advisory Committee. (1) TheDepartment of Revenue shall develop a base map system to facilitate and improvethe administration of the ad valorem property tax system.
(2)In developing the base map system, the department shall be advised by anadvisory committee that is hereby created and that shall be known as the OregonLand Information System Advisory Committee. The advisory committee shall advisethe department concerning the administrative and public needs related to thedevelopment of the base map system.
(3)The advisory committee shall consist of individuals appointed to the committeeby the Director of the Department of Revenue. [1999 c.701 §8]
Note: See note under306.132.
306.140 [Renumbered305.120]
306.150Inservice training for assessors and tax collectors. (1) TheDepartment of Revenue shall carry on at its own expense a program of inservicetraining for the assessors and tax collectors of the various counties:
(a)By periodically distributing to them bulletins prepared and published by thedepartment pertaining to the principles and practices of assessment,apportionment, levy and collection of public taxes;
(b)By periodically distributing to them lists of selected readings in the fieldsof assessment and taxation; and
(c)By establishing and conducting such classes of instruction for county assessorsand tax collectors in the principles and practices of assessment and collectionof public taxes as in the opinion of the Director of the Department of Revenuemay be expedient and beneficial to the needs of the state and the advancementof the tax assessing and tax collecting professions.
(2)The director may call one meeting each year of the several county assessors andmay provide for the payment of the necessary traveling expenses of theassessors in attending the meeting. [Amended by 1969 c.520 §29; 2003 c.46 §9]
306.152Training session for pools for members of board of property tax appeals. Once each yearthe Department of Revenue shall conduct a training session of not more thanfour days’ duration dedicated to the schooling of persons whose names appear inthe pools described in ORS 309.067 in the functions of the board of propertytax appeals. [1955 c.709 §5; 1993 c.270 §24; 1995 c.226 §8; 1997 c.541 §97]
306.220Compliance of public officers with laws and orders affecting property taxes. (1) Everypublic officer shall comply with any lawful order, rule or regulation of theDepartment of Revenue made under ORS 306.115, 308.335 or 309.400.
(2)Whenever it appears to the department that any public officer or employee whoseduties relate to the assessment or equalization of assessments of property fortaxation has failed to comply with any law relating to such duties, or therules of the department made in pursuance thereof, the department, after aninformal conference on the facts, may direct the public officer or employee tocomply with such law or rule.
(3)If the public officer or employee, for a period of 10 days after service on thepublic officer or empl
306.815 Taxon transfer of real property prohibited; exceptions
GENERALPROVISIONS
306.005Definitions applicable to property tax laws. As used in the laws of this staterelating to the assessment, levy, collection and review of ad valorem taxes,unless the context otherwise requires:
(1)“Assessor” includes, in a county having a county charter, the individual orofficer performing thereunder the duties imposed upon assessors with respect toad valorem taxes by the laws of this state.
(2)“Clerk” or “county clerk” includes, in a county having a county charter, theindividual or officer performing thereunder the duties imposed upon countyclerks with respect to ad valorem taxes by the laws of this state.
(3)“Court” or “county court” includes, in a county having a county charter, thebody performing thereunder the duties imposed upon county courts with respectto ad valorem taxes by the laws of this state.
(4)“Sheriff” includes, in a county having a county charter, the individual orofficer performing thereunder the duties imposed upon sheriffs with respect toad valorem taxes by the laws of this state.
(5)“Tax collector” includes, in a county having a county charter, the individualor officer performing thereunder the duties imposed upon tax collectors withrespect to ad valorem taxes by the laws of this state.
(6)“Treasurer” includes, in a county having a county charter, the individual orofficer performing thereunder the duties imposed upon treasurers with respectto ad valorem taxes by the laws of this state. [1963 c.238 §15]
306.006“Manufactured structure” defined. As used in ORS chapters 306, 308, 310and 311, “manufactured structure” has the meaning given that term in ORS446.561. [2003 c.655 §47b]
Note: 306.006 wasenacted into law by the Legislative Assembly but was not added to or made apart of ORS chapter 306 or any series therein by legislative action. SeePreface to Oregon Revised Statutes for further explanation.
306.040 [Subsections(2), (3) and (4) of 1959 Replacement Part enacted as 1957 c.632 §28 (subsections(2), (3) and (4) of 306.040 enacted in lieu of 316.710); subsection (5) of 1959Replacement Part derived from 1957 c.632 §2; renumbered 305.040]
306.111 [Formerly306.130; repealed by 1983 c.605 §6]
SUPERVISIONOF PROPERTY TAX ADMINISTRATION BY DEPARTMENT OF REVENUE
306.113Legislative findings.The Legislative Assembly finds that for the property tax system to functionappropriately it is essential that administration be results-based, innovativeand efficient. Any direction to, or review of, county administration by theState of Oregon shall carry out this finding. [1997 c.782 §1]
Note: 306.113 wasenacted into law by the Legislative Assembly but was not added to or made apart of ORS chapter 306 or any series therein by legislative action. SeePreface to Oregon Revised Statutes for further explanation.
306.115General supervision over property tax system; correction of assessment rolls. (1) TheDepartment of Revenue shall exercise general supervision and control over thesystem of property taxation throughout the state. The department may do any actor give any order to any public officer or employee that the department deemsnecessary in the administration of the property tax laws so that all propertiesare taxed or are exempted from taxation according to the statutes andConstitutions of the State of Oregon and of the United States. Among other actsor orders deemed necessary by the department in exercising its supervisorypowers, the department may order the correction of clerical errors, errors in valuationor the correction of any other kind of error or omission in an assessment ortax roll as provided under subsections (2) to (4) of this section.
(2)The department may order a change or correction to the assessment or tax rollfor the current tax year applicable to all real or personal property of thesame class or in the same area if the order of the department is mailed notlater than October 15 of the current tax year.
(3)The department may order a change or correction applicable to a separateassessment of property to the assessment or tax roll for the current tax yearand for either of the two tax years immediately preceding the current tax yearif for the year to which the change or correction is applicable the departmentdiscovers reason to correct the roll which, in its discretion, it deemsnecessary to conform the roll to applicable law without regard to any failureto exercise a right of appeal.
(4)Before ordering a change or correction to the assessment or tax roll undersubsection (3) of this section, the department may determine whether any of theconditions specified in subsection (3) of this section exist in a particularcase. If the department determines that one of the conditions specified doesexist, the department shall hold a conference to determine whether to order achange or correction in the roll.
(5)For purposes of this section, “current tax year” means the tax year in whichthe need for the change or correction is brought to the attention of thedepartment.
(6)The remedies provided under this section are in addition to all other remediesprovided by law. [1983 c.605 §1; 1985 c.613 §18; 1987 c.656 §1; 1989 c.171 §42;1991 c.5 §20; 1991 c.459 §32; 1995 c.650 §66; 1997 c.541 §89]
306.120Uniform methods of assessment; continuing study of equalization. The Departmentof Revenue shall:
(1)Issue regulations, bulletins, manuals, instructions and directions to countyassessors, county boards of property tax appeals and tax collectors as to themethods best calculated to secure uniformity according to law, in the system ofassessment and collection of taxes.
(2)Carry on a continuing study with the object of equalizing for the purposes ofassessment and taxation property values within the counties and between thecounties. [Amended by 1997 c.541 §94]
306.123 [1955 c.232 §1;repealed by 1963 c.84 §2]
306.125Property tax appraisal program; maps, plats, standardized record systems forassessors and tax collectors. (1) The Department of Revenue isauthorized to institute programs for the appraisal of property in counties ofthe state and to make appraisals for the use of county assessors and boards ofproperty tax appeals in assessing property and reviewing assessment rolls, andmay install, and assist in the preparation and maintenance of, maps, plats orstandardized record systems, as prescribed by the department, in the offices ofassessors and tax collectors.
(2)The department and county courts are authorized to enter into agreements forthe sharing of the expenses of such appraisals and installations includingsalaries and expenses of department employees engaged therein.
(3)Counties entering into agreements pursuant to this section may pay to theDepartment of Revenue from time to time:
(a)Moneys to be disbursed by the department as part of the county’s share in theexpenses authorized under this section and agreed to under such agreements; and
(b)Moneys to reimburse the department where department disbursements under suchagreements, whether from the department’s appropriations from the State GeneralFund or from moneys credited to the Assessment and Taxation County Account,have exceeded its proportionate share of expenses and a rebalancing ofexpense-sharing accounts is deemed desirable or necessary.
(4)(a)All moneys received by the Department of Revenue under subsection (3) of thissection shall be immediately turned over to the State Treasurer, who shalldeposit the moneys in the General Fund to the credit of an account to be knownas the Assessment and Taxation County Account, and such account hereby iscontinuously appropriated to the Department of Revenue for the purposes of thissection.
(b)The Department of Revenue may use the moneys to the credit of the Assessmentand Taxation County Account, or any part thereof, for expenditures inconnection with appraisals and installations contracted for, including cashadvances for travel and living expenses of employees, and including payments toany county made to rebalance expense-sharing accounts, from time to time, wherea county’s disbursements under agreements entered into pursuant to this sectionhave exceeded its proportionate share of expenses under such agreement. Anymoneys received in reimbursement of these cash advances shall be deposited inthe Assessment and Taxation County Account. Refunds of unexpended receipts maybe made to the counties. [1953 c.232 §1; 1959 c.115 §1; 1963 c.84 §1; 1985c.604 §6; 1997 c.541 §95; 2005 c.94 §29]
306.126Appraisal of industrial property by department; delegation to county assessors;rules.(1)(a) As used in this section:
(A)“Principal industrial property” means any unit of industrial property having areal market value of the improvements on the assessment roll for the precedingyear of more than $5 million.
(B)“Secondary industrial property” means any unit of industrial property having areal market value of the improvements on the assessment roll for the precedingyear of more than $1 million but of $5 million or less.
(b)The Department of Revenue shall appraise each principal industrial propertysituated within each county and advise the county assessor of its real marketand assessed value and the real market value of its net improvements. No partof the cost of the appraisal shall be borne by the county. The cost of theappraisal may be reimbursed from the County Assessment Function FundingAssistance Account as provided under ORS 294.184.
(c)The department shall appraise each secondary industrial property situatedwithin each county and advise the assessor of its real market and assessedvalue and the real market value of its net improvements. The cost of theappraisal shall be reimbursed from the County Assessment Function FundingAssistance Account as provided under ORS 294.184.
(2)The department shall advise the assessor of the values determined undersubsection (1) of this section by a date that is determined to give theassessor sufficient time to prepare the assessment roll.
(3)Notwithstanding subsection (1)(b) or (c) of this section, upon request of thecounty assessor, made prior to January 1 of the assessment year and accompaniedby any information required by the department, including but not limited to a summaryof the county’s proposed budget of expenditures for appraisals for principal orsecondary industrial properties, the department may delegate its responsibilityfor making the appraisals, or any of them, required under subsection (1)(b) or(c) of this section, to the county assessor. Except as provided under ORS294.175 to 294.184, if responsibility is delegated under this subsection, theentire cost of making the appraisals delegated shall be borne by the county. Noappeal may be taken from any determination of the department under thissubsection.
(4)The department may adopt any rules necessary to carry out the purposes of thissection.
(5)The department may adopt an appraisal schedule that promotes the efficient useof its resources. [1955 c.231 §1; 1957 c.589 §1; 1963 c.85 §1; 1989 c.796 §20;1991 c.459 §33; 1997 c.325 §17; 1997 c.541 §96; 2001 c.303 §15]
306.132Oregon Land Information System Fund. (1) The Oregon Land Information SystemFund is created, separate and distinct from the General Fund.
(2)Moneys in the Oregon Land Information System Fund are continuously appropriatedto the Department of Revenue for the purpose of funding a base map system to beused in administering the ad valorem property tax system. [1999 c.701 §7]
Note: 306.132 and306.135 were enacted into law by the Legislative Assembly but were not added toor made a part of ORS chapter 306 or any series therein by legislative action.See Preface to Oregon Revised Statutes for further explanation.
306.135Base map system; Oregon Land Information System Advisory Committee. (1) TheDepartment of Revenue shall develop a base map system to facilitate and improvethe administration of the ad valorem property tax system.
(2)In developing the base map system, the department shall be advised by anadvisory committee that is hereby created and that shall be known as the OregonLand Information System Advisory Committee. The advisory committee shall advisethe department concerning the administrative and public needs related to thedevelopment of the base map system.
(3)The advisory committee shall consist of individuals appointed to the committeeby the Director of the Department of Revenue. [1999 c.701 §8]
Note: See note under306.132.
306.140 [Renumbered305.120]
306.150Inservice training for assessors and tax collectors. (1) TheDepartment of Revenue shall carry on at its own expense a program of inservicetraining for the assessors and tax collectors of the various counties:
(a)By periodically distributing to them bulletins prepared and published by thedepartment pertaining to the principles and practices of assessment,apportionment, levy and collection of public taxes;
(b)By periodically distributing to them lists of selected readings in the fieldsof assessment and taxation; and
(c)By establishing and conducting such classes of instruction for county assessorsand tax collectors in the principles and practices of assessment and collectionof public taxes as in the opinion of the Director of the Department of Revenuemay be expedient and beneficial to the needs of the state and the advancementof the tax assessing and tax collecting professions.
(2)The director may call one meeting each year of the several county assessors andmay provide for the payment of the necessary traveling expenses of theassessors in attending the meeting. [Amended by 1969 c.520 §29; 2003 c.46 §9]
306.152Training session for pools for members of board of property tax appeals. Once each yearthe Department of Revenue shall conduct a training session of not more thanfour days’ duration dedicated to the schooling of persons whose names appear inthe pools described in ORS 309.067 in the functions of the board of propertytax appeals. [1955 c.709 §5; 1993 c.270 §24; 1995 c.226 §8; 1997 c.541 §97]
306.220Compliance of public officers with laws and orders affecting property taxes. (1) Everypublic officer shall comply with any lawful order, rule or regulation of theDepartment of Revenue made under ORS 306.115, 308.335 or 309.400.
(2)Whenever it appears to the department that any public officer or employee whoseduties relate to the assessment or equalization of assessments of property fortaxation has failed to comply with any law relating to such duties, or therules of the department made in pursuance thereof, the department, after aninformal conference on the facts, may direct the public officer or employee tocomply with such law or rule.
(3)If the public officer or employee, for a period of 10 days after service on thepublic officer or empl
306.815 Taxon transfer of real property prohibited; exceptions
GENERALPROVISIONS
306.005Definitions applicable to property tax laws. As used in the laws of this staterelating to the assessment, levy, collection and review of ad valorem taxes,unless the context otherwise requires:
(1)“Assessor” includes, in a county having a county charter, the individual orofficer performing thereunder the duties imposed upon assessors with respect toad valorem taxes by the laws of this state.
(2)“Clerk” or “county clerk” includes, in a county having a county charter, theindividual or officer performing thereunder the duties imposed upon countyclerks with respect to ad valorem taxes by the laws of this state.
(3)“Court” or “county court” includes, in a county having a county charter, thebody performing thereunder the duties imposed upon county courts with respectto ad valorem taxes by the laws of this state.
(4)“Sheriff” includes, in a county having a county charter, the individual orofficer performing thereunder the duties imposed upon sheriffs with respect toad valorem taxes by the laws of this state.
(5)“Tax collector” includes, in a county having a county charter, the individualor officer performing thereunder the duties imposed upon tax collectors withrespect to ad valorem taxes by the laws of this state.
(6)“Treasurer” includes, in a county having a county charter, the individual orofficer performing thereunder the duties imposed upon treasurers with respectto ad valorem taxes by the laws of this state. [1963 c.238 §15]
306.006“Manufactured structure” defined. As used in ORS chapters 306, 308, 310and 311, “manufactured structure” has the meaning given that term in ORS446.561. [2003 c.655 §47b]
Note: 306.006 wasenacted into law by the Legislative Assembly but was not added to or made apart of ORS chapter 306 or any series therein by legislative action. SeePreface to Oregon Revised Statutes for further explanation.
306.040 [Subsections(2), (3) and (4) of 1959 Replacement Part enacted as 1957 c.632 §28 (subsections(2), (3) and (4) of 306.040 enacted in lieu of 316.710); subsection (5) of 1959Replacement Part derived from 1957 c.632 §2; renumbered 305.040]
306.111 [Formerly306.130; repealed by 1983 c.605 §6]
SUPERVISIONOF PROPERTY TAX ADMINISTRATION BY DEPARTMENT OF REVENUE
306.113Legislative findings.The Legislative Assembly finds that for the property tax system to functionappropriately it is essential that administration be results-based, innovativeand efficient. Any direction to, or review of, county administration by theState of Oregon shall carry out this finding. [1997 c.782 §1]
Note: 306.113 wasenacted into law by the Legislative Assembly but was not added to or made apart of ORS chapter 306 or any series therein by legislative action. SeePreface to Oregon Revised Statutes for further explanation.
306.115General supervision over property tax system; correction of assessment rolls. (1) TheDepartment of Revenue shall exercise general supervision and control over thesystem of property taxation throughout the state. The department may do any actor give any order to any public officer or employee that the department deemsnecessary in the administration of the property tax laws so that all propertiesare taxed or are exempted from taxation according to the statutes andConstitutions of the State of Oregon and of the United States. Among other actsor orders deemed necessary by the department in exercising its supervisorypowers, the department may order the correction of clerical errors, errors in valuationor the correction of any other kind of error or omission in an assessment ortax roll as provided under subsections (2) to (4) of this section.
(2)The department may order a change or correction to the assessment or tax rollfor the current tax year applicable to all real or personal property of thesame class or in the same area if the order of the department is mailed notlater than October 15 of the current tax year.
(3)The department may order a change or correction applicable to a separateassessment of property to the assessment or tax roll for the current tax yearand for either of the two tax years immediately preceding the current tax yearif for the year to which the change or correction is applicable the departmentdiscovers reason to correct the roll which, in its discretion, it deemsnecessary to conform the roll to applicable law without regard to any failureto exercise a right of appeal.
(4)Before ordering a change or correction to the assessment or tax roll undersubsection (3) of this section, the department may determine whether any of theconditions specified in subsection (3) of this section exist in a particularcase. If the department determines that one of the conditions specified doesexist, the department shall hold a conference to determine whether to order achange or correction in the roll.
(5)For purposes of this section, “current tax year” means the tax year in whichthe need for the change or correction is brought to the attention of thedepartment.
(6)The remedies provided under this section are in addition to all other remediesprovided by law. [1983 c.605 §1; 1985 c.613 §18; 1987 c.656 §1; 1989 c.171 §42;1991 c.5 §20; 1991 c.459 §32; 1995 c.650 §66; 1997 c.541 §89]
306.120Uniform methods of assessment; continuing study of equalization. The Departmentof Revenue shall:
(1)Issue regulations, bulletins, manuals, instructions and directions to countyassessors, county boards of property tax appeals and tax collectors as to themethods best calculated to secure uniformity according to law, in the system ofassessment and collection of taxes.
(2)Carry on a continuing study with the object of equalizing for the purposes ofassessment and taxation property values within the counties and between thecounties. [Amended by 1997 c.541 §94]
306.123 [1955 c.232 §1;repealed by 1963 c.84 §2]
306.125Property tax appraisal program; maps, plats, standardized record systems forassessors and tax collectors. (1) The Department of Revenue isauthorized to institute programs for the appraisal of property in counties ofthe state and to make appraisals for the use of county assessors and boards ofproperty tax appeals in assessing property and reviewing assessment rolls, andmay install, and assist in the preparation and maintenance of, maps, plats orstandardized record systems, as prescribed by the department, in the offices ofassessors and tax collectors.
(2)The department and county courts are authorized to enter into agreements forthe sharing of the expenses of such appraisals and installations includingsalaries and expenses of department employees engaged therein.
(3)Counties entering into agreements pursuant to this section may pay to theDepartment of Revenue from time to time:
(a)Moneys to be disbursed by the department as part of the county’s share in theexpenses authorized under this section and agreed to under such agreements; and
(b)Moneys to reimburse the department where department disbursements under suchagreements, whether from the department’s appropriations from the State GeneralFund or from moneys credited to the Assessment and Taxation County Account,have exceeded its proportionate share of expenses and a rebalancing ofexpense-sharing accounts is deemed desirable or necessary.
(4)(a)All moneys received by the Department of Revenue under subsection (3) of thissection shall be immediately turned over to the State Treasurer, who shalldeposit the moneys in the General Fund to the credit of an account to be knownas the Assessment and Taxation County Account, and such account hereby iscontinuously appropriated to the Department of Revenue for the purposes of thissection.
(b)The Department of Revenue may use the moneys to the credit of the Assessmentand Taxation County Account, or any part thereof, for expenditures inconnection with appraisals and installations contracted for, including cashadvances for travel and living expenses of employees, and including payments toany county made to rebalance expense-sharing accounts, from time to time, wherea county’s disbursements under agreements entered into pursuant to this sectionhave exceeded its proportionate share of expenses under such agreement. Anymoneys received in reimbursement of these cash advances shall be deposited inthe Assessment and Taxation County Account. Refunds of unexpended receipts maybe made to the counties. [1953 c.232 §1; 1959 c.115 §1; 1963 c.84 §1; 1985c.604 §6; 1997 c.541 §95; 2005 c.94 §29]
306.126Appraisal of industrial property by department; delegation to county assessors;rules.(1)(a) As used in this section:
(A)“Principal industrial property” means any unit of industrial property having areal market value of the improvements on the assessment roll for the precedingyear of more than $5 million.
(B)“Secondary industrial property” means any unit of industrial property having areal market value of the improvements on the assessment roll for the precedingyear of more than $1 million but of $5 million or less.
(b)The Department of Revenue shall appraise each principal industrial propertysituated within each county and advise the county assessor of its real marketand assessed value and the real market value of its net improvements. No partof the cost of the appraisal shall be borne by the county. The cost of theappraisal may be reimbursed from the County Assessment Function FundingAssistance Account as provided under ORS 294.184.
(c)The department shall appraise each secondary industrial property situatedwithin each county and advise the assessor of its real market and assessedvalue and the real market value of its net improvements. The cost of theappraisal shall be reimbursed from the County Assessment Function FundingAssistance Account as provided under ORS 294.184.
(2)The department shall advise the assessor of the values determined undersubsection (1) of this section by a date that is determined to give theassessor sufficient time to prepare the assessment roll.
(3)Notwithstanding subsection (1)(b) or (c) of this section, upon request of thecounty assessor, made prior to January 1 of the assessment year and accompaniedby any information required by the department, including but not limited to a summaryof the county’s proposed budget of expenditures for appraisals for principal orsecondary industrial properties, the department may delegate its responsibilityfor making the appraisals, or any of them, required under subsection (1)(b) or(c) of this section, to the county assessor. Except as provided under ORS294.175 to 294.184, if responsibility is delegated under this subsection, theentire cost of making the appraisals delegated shall be borne by the county. Noappeal may be taken from any determination of the department under thissubsection.
(4)The department may adopt any rules necessary to carry out the purposes of thissection.
(5)The department may adopt an appraisal schedule that promotes the efficient useof its resources. [1955 c.231 §1; 1957 c.589 §1; 1963 c.85 §1; 1989 c.796 §20;1991 c.459 §33; 1997 c.325 §17; 1997 c.541 §96; 2001 c.303 §15]
306.132Oregon Land Information System Fund. (1) The Oregon Land Information SystemFund is created, separate and distinct from the General Fund.
(2)Moneys in the Oregon Land Information System Fund are continuously appropriatedto the Department of Revenue for the purpose of funding a base map system to beused in administering the ad valorem property tax system. [1999 c.701 §7]
Note: 306.132 and306.135 were enacted into law by the Legislative Assembly but were not added toor made a part of ORS chapter 306 or any series therein by legislative action.See Preface to Oregon Revised Statutes for further explanation.
306.135Base map system; Oregon Land Information System Advisory Committee. (1) TheDepartment of Revenue shall develop a base map system to facilitate and improvethe administration of the ad valorem property tax system.
(2)In developing the base map system, the department shall be advised by anadvisory committee that is hereby created and that shall be known as the OregonLand Information System Advisory Committee. The advisory committee shall advisethe department concerning the administrative and public needs related to thedevelopment of the base map system.
(3)The advisory committee shall consist of individuals appointed to the committeeby the Director of the Department of Revenue. [1999 c.701 §8]
Note: See note under306.132.
306.140 [Renumbered305.120]
306.150Inservice training for assessors and tax collectors. (1) TheDepartment of Revenue shall carry on at its own expense a program of inservicetraining for the assessors and tax collectors of the various counties:
(a)By periodically distributing to them bulletins prepared and published by thedepartment pertaining to the principles and practices of assessment,apportionment, levy and collection of public taxes;
(b)By periodically distributing to them lists of selected readings in the fieldsof assessment and taxation; and
(c)By establishing and conducting such classes of instruction for county assessorsand tax collectors in the principles and practices of assessment and collectionof public taxes as in the opinion of the Director of the Department of Revenuemay be expedient and beneficial to the needs of the state and the advancementof the tax assessing and tax collecting professions.
(2)The director may call one meeting each year of the several county assessors andmay provide for the payment of the necessary traveling expenses of theassessors in attending the meeting. [Amended by 1969 c.520 §29; 2003 c.46 §9]
306.152Training session for pools for members of board of property tax appeals. Once each yearthe Department of Revenue shall conduct a training session of not more thanfour days’ duration dedicated to the schooling of persons whose names appear inthe pools described in ORS 309.067 in the functions of the board of propertytax appeals. [1955 c.709 §5; 1993 c.270 §24; 1995 c.226 §8; 1997 c.541 §97]
306.220Compliance of public officers with laws and orders affecting property taxes. (1) Everypublic officer shall comply with any lawful order, rule or regulation of theDepartment of Revenue made under ORS 306.115, 308.335 or 309.400.
(2)Whenever it appears to the department that any public officer or employee whoseduties relate to the assessment or equalization of assessments of property fortaxation has failed to comply with any law relating to such duties, or therules of the department made in pursuance thereof, the department, after aninformal conference on the facts, may direct the public officer or employee tocomply with such law or rule.
(3)If the public officer or employee, for a period of 10 days after service on thepublic officer or empl
