USA Statutes : oregon
Title : TITLE 28 PUBLIC FINANCIAL ADMINISTRATION
Chapter : Chapter 306 Property Taxation Generally
As used in the
laws of this state relating 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 or officer performing thereunder the duties imposed upon
assessors with respect to ad valorem taxes by the laws of this state.

(2) “Clerk” or “county clerk” includes, in a county having a county
charter, the individual or officer performing thereunder the duties
imposed upon county clerks 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, the body performing thereunder the duties imposed upon county
courts with respect to ad valorem taxes by the laws of this state.

(4) “Sheriff” includes, in a county having a county charter, the
individual or officer performing thereunder the duties imposed upon
sheriffs with respect to ad valorem taxes by the laws of this state.

(5) “Tax collector” includes, in a county having a county charter,
the individual or officer performing thereunder the duties imposed upon
tax collectors with respect to ad valorem taxes by the laws of this state.

(6) “Treasurer” includes, in a county having a county charter, the
individual or officer performing thereunder the duties imposed upon
treasurers with respect to ad valorem taxes by the laws of this state.
[1963 c.238 §15] As used in ORS chapters
306, 308, 310 and 311, “manufactured structure” has the meaning given
that term in ORS 446.561. [2003 c.655 §47b]Note: 306.006 was enacted into law by the Legislative Assembly but
was not added to or made a part of ORS chapter 306 or any series therein
by legislative action. See Preface to Oregon Revised Statutes for further
explanation. The Legislative Assembly finds that
for the property tax system to function appropriately it is essential
that administration be results-based, innovative and efficient. Any
direction to, or review of, county administration by the State of Oregon
shall carry out this finding. [1997 c.782 §1]Note: 306.113 was enacted into law by the Legislative Assembly but
was not added to or made a part of ORS chapter 306 or any series therein
by legislative action. See Preface to Oregon Revised Statutes for further
explanation.(1) The Department of Revenue shall exercise general
supervision and control over the system of property taxation throughout
the state. The department may do any act or give any order to any public
officer or employee that the department deems necessary in the
administration of the property tax laws so that all properties are taxed
or are exempted from taxation according to the statutes and Constitutions
of the State of Oregon and of the United States. Among other acts or
orders deemed necessary by the department in exercising its supervisory
powers, the department may order the correction of clerical errors,
errors in valuation or the correction of any other kind of error or
omission in an assessment or tax 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 roll for the current tax year applicable to all real or
personal property of the same class or in the same area if the order of
the department is mailed not later than October 15 of the current tax
year.

(3) The department may order a change or correction applicable to a
separate assessment of property to the assessment or tax roll for the
current tax year and for either of the two tax years immediately
preceding the current tax year if for the year to which the change or
correction is applicable the department discovers reason to correct the
roll which, in its discretion, it deems necessary to conform the roll to
applicable law without regard to any failure to exercise a right of
appeal.

(4) Before ordering a change or correction to the assessment or tax
roll under subsection (3) of this section, the department may determine
whether any of the conditions specified in subsection (3) of this section
exist in a particular case. If the department determines that one of the
conditions specified does exist, the department shall hold a conference
to determine whether to order a change or correction in the roll.

(5) For purposes of this section, “current tax year” means the tax
year in which the need for the change or correction is brought to the
attention of the department.

(6) The remedies provided under this section are in addition to all
other remedies provided 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]


The Department of Revenue shall:

(1) Issue regulations, bulletins, manuals, instructions and
directions to county assessors, county boards of property tax appeals and
tax collectors as to the methods best calculated to secure uniformity
according to law, in the system of assessment and collection of taxes.

(2) Carry on a continuing study with the object of equalizing for
the purposes of assessment and taxation property values within the
counties and between the counties. [Amended by 1997 c.541 §94](1) The Department of
Revenue is authorized to institute programs for the appraisal of property
in counties of the state and to make appraisals for the use of county
assessors and boards of property tax appeals in assessing property and
reviewing assessment rolls, and may install, and assist in the
preparation and maintenance of, maps, plats or standardized record
systems, as prescribed by the department, in the offices of assessors and
tax collectors.

(2) The department and county courts are authorized to enter into
agreements for the sharing of the expenses of such appraisals and
installations including salaries and expenses of department employees
engaged therein.

(3) Counties entering into agreements pursuant to this section may
pay to the Department of Revenue from time to time:

(a) Moneys to be disbursed by the department as part of the
county’s share in the expenses authorized under this section and agreed
to under such agreements; and

(b) Moneys to reimburse the department where department
disbursements under such agreements, whether from the department’s
appropriations from the State General Fund or from moneys credited to the
Assessment and Taxation County Account, have exceeded its proportionate
share of expenses and a rebalancing of expense-sharing accounts is deemed
desirable or necessary.

(4)(a) All moneys received by the Department of Revenue under
subsection (3) of this section shall be immediately turned over to the
State Treasurer, who shall deposit the moneys in the General Fund to the
credit of an account to be known as the Assessment and Taxation County
Account, and such account hereby is continuously appropriated to the
Department of Revenue for the purposes of this section.

(b) The Department of Revenue may use the moneys to the credit of
the Assessment and Taxation County Account, or any part thereof, for
expenditures in connection with appraisals and installations contracted
for, including cash advances for travel and living expenses of employees,
and including payments to any county made to rebalance expense-sharing
accounts, from time to time, where a county’s disbursements under
agreements entered into pursuant to this section have exceeded its
proportionate share of expenses under such agreement. Any moneys received
in reimbursement of these cash advances shall be deposited in the
Assessment and Taxation County Account. Refunds of unexpended receipts
may be made to the counties. [1953 c.232 §1; 1959 c.115 §1; 1963 c.84 §1;
1985 c.604 §6; 1997 c.541 §95; 2005 c.94 §29](1)(a) As used in this section:

(A) “Principal industrial property” means any unit of industrial
property having a real market value of the improvements on the assessment
roll for the preceding year of more than $5 million.

(B) “Secondary industrial property” means any unit of industrial
property having a real market value of the improvements on the assessment
roll for the preceding year of more than $1 million but of $5 million or
less.

(b) The Department of Revenue shall appraise each principal
industrial property situated within each county and advise the county
assessor of its real market and assessed value and the real market value
of its net improvements. No part of the cost of the appraisal shall be
borne by the county. The cost of the appraisal may be reimbursed from the
County Assessment Function Funding Assistance Account as provided under
ORS 294.184.

(c) The department shall appraise each secondary industrial
property situated within each county and advise the assessor of its real
market and assessed value and the real market value of its net
improvements. The cost of the appraisal shall be reimbursed from the
County Assessment Function Funding Assistance Account as provided under
ORS 294.184.

(2) The department shall advise the assessor of the values
determined under subsection (1) of this section by a date that is
determined to give the assessor sufficient time to prepare the assessment
roll.

(3) Notwithstanding subsection (1)(b) or (c) of this section, upon
request of the county assessor, made prior to January 1 of the assessment
year and accompanied by any information required by the department,
including but not limited to a summary of the county’s proposed budget of
expenditures for appraisals for principal or secondary industrial
properties, the department may delegate its responsibility for 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 ORS
294.175 to 294.184, if responsibility is delegated under this subsection,
the entire cost of making the appraisals delegated shall be borne by the
county. No appeal may be taken from any determination of the department
under this subsection.

(4) The department may adopt any rules necessary to carry out the
purposes of this section.

(5) The department may adopt an appraisal schedule that promotes
the efficient use of 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] (1) The Oregon Land
Information System Fund is created, separate and distinct from the
General Fund.

(2) Moneys in the Oregon Land Information System Fund are
continuously appropriated to the Department of Revenue for the purpose of
funding a base map system to be used in administering the ad valorem
property tax system. [1999 c.701 §7]Note: 306.132 and 306.135 were enacted into law by the Legislative
Assembly but were not added to or made a part of ORS chapter 306 or any
series therein by legislative action. See Preface to Oregon Revised
Statutes for further explanation.(1) The Department of Revenue shall develop a base map system
to facilitate and improve the administration of the ad valorem property
tax system.

(2) In developing the base map system, the department shall be
advised by an advisory committee that is hereby created and that shall be
known as the Oregon Land Information System Advisory Committee. The
advisory committee shall advise the department concerning the
administrative and public needs related to the development of the base
map system.

(3) The advisory committee shall consist of individuals appointed
to the committee by the Director of the Department of Revenue. [1999
c.701 §8]Note: See note under 306.132. (1)
The Department of Revenue shall carry on at its own expense a program of
inservice training for the assessors and tax collectors of the various
counties:

(a) By periodically distributing to them bulletins prepared and
published by the department 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 fields of assessment and taxation; and

(c) By establishing and conducting such classes of instruction for
county assessors and tax collectors in the principles and practices of
assessment and collection of public taxes as in the opinion of the
Director of the Department of Revenue may be expedient and beneficial to
the needs of the state and the advancement of the tax assessing and tax
collecting professions.

(2) The director may call one meeting each year of the several
county assessors and may provide for the payment of the necessary
traveling expenses of the assessors in attending the meeting. [Amended by
1969 c.520 §29; 2003 c.46 §9]Once each year the Department of Revenue shall conduct a
training session of not more than four days’ duration dedicated to the
schooling of persons whose names appear in the pools described in ORS
309.067 in the functions of the board of property tax appeals. [1955
c.709 §5; 1993 c.270 §24; 1995 c.226 §8; 1997 c.541 §97](1) Every public officer shall comply with any
lawful order, rule or regulation of the Department 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 whose duties relate to the assessment or equalization of
assessments of property for taxation has failed to comply with any law
relating to such duties, or the rules of the department made in pursuance
thereof, the department, after an informal conference on the facts, may
direct the public officer or employee to comply with such law or rule.

(3) If the public officer or employee, for a period of 10 days
after service on the public officer or employee of the department’s
direction, neglects or refuses to comply therewith, the department may
apply to the Oregon Tax Court for an order, returnable within five days
from the date thereof, to compel the public officer or employee to comply
with the law or rule, or to show cause why the public officer or employee
should not be compelled so to do.

(4) Any order issued by the judge pursuant thereto shall be final.

(5) The remedy provided in this section shall be cumulative and
shall not preclude the department from exercising any power or rights
delegated to it. [Amended by 1983 c.605 §4; 1993 c.18 §67; 1995 c.650
§69; 1999 c.21 §13](1) In order to achieve uniformity in assessment and collection
of property taxes throughout the state, the Department of Revenue shall
prescribe a form for use by counties using automated data processing
equipment and a form for use by counties not using automated data
processing equipment for each of the following categories:

(a) The tax statement referred to in ORS 311.250.

(b) The personal property tax return referred to in ORS 308.290.

(2) Counties must use the forms prescribed by the department under
subsection (1) of this section.

(3) In prescribing the forms under subsection (1) of this section,
the department shall consult with the appropriate county officers and
employees and shall take into account the equipment available in each
county.

(4) The department shall provide and shall bear the cost of each
category of form described in subsection (1) of this section for each
year in which the county uses the form prescribed under subsection (1) of
this section for the category. [1979 c.241 §52; 1981 c.804 §110; 1987
c.158 §178; 1991 c.459 §34; 2003 c.400 §1](1) The county assessor shall provide and make
available to taxpayers, upon request, the following information:

(a) An explanation of the ad valorem property tax system, including
but not limited to the manner in which the amount of ad valorem property
tax is determined, the manner in which the taxpayer’s share of that tax
is determined and the manner in which the limitations on the amount of
that tax is determined.

(b) An explanation of the methods of appraisal generally and, if of
interest to the taxpayer, the method or methods of valuation of the type
of property with which the taxpayer is concerned.

(c) A general explanation of the manner in which to appeal the
value of property and a description of the kind of information that may
be needed to present an appeal.

(2) The Department of Revenue shall prepare written materials
concerning each of the subjects identified in subsection (1) of this
section and make those materials available to the county assessors and to
individual taxpayers upon request. [1991 c.903 §6](1) If an exemption or special
assessment of property that is otherwise subject to assessment and
taxation requires the filing of a written application with the Department
of Revenue or a county assessor in order to be granted, the department
may prescribe rules that permit the filing of the application and related
written material, including signatures and verifications, by electronic
means and may prescribe the conditions and requirements that must be met
in order for an electronic filing to constitute a valid application for
exemption or special assessment.

(2) No application for exemption or special assessment that is
filed electronically shall constitute a valid application unless the
department has identified by rule that the exemption or special
assessment is one for which electronically filed applications may be
accepted. [1997 c.154 §10]PROPERTY TAX EXPENDITURE FUNDING (1) The Legislative
Assembly finds that:

(a) As a result of section 11, Article XI of the Oregon
Constitution, every property tax exemption or special assessment granted
by the Legislative Assembly reduces local resources available for local
public services.

(b) The Legislative Assembly creates property tax exemptions and
special assessments, but cities, counties and special districts bear the
cost of those exemptions in forgone property tax revenues.

(c) The demand for additional property tax exemptions and special
assessments is likely to increase.

(2) The Legislative Assembly declares that adverse consequences to
cities, counties and special districts may be eliminated by:

(a) Providing state funding for new exemptions and special
assessments or new expansions of existing exemptions and special
assessments; or

(b) Reducing or eliminating other existing exemptions at the time
exemptions are created or expanded. [1999 c.821 §1]Note: 306.350 to 306.359 were enacted into law by the Legislative
Assembly but were not added to or made a part of ORS chapter 306 or any
series therein by legislative action. See Preface to Oregon Revised
Statutes for further explanation. (1) If, for tax
years beginning on or after July 1, 2001, a new property tax expenditure
is created, or an existing property tax expenditure is expanded, 50
percent of the amount of the property tax revenues of a city, county or
special district that are forgone as a result of the new expenditure or
expansion shall be funded by amounts appropriated to the Property Tax
Expenditure Funding Account established under ORS 306.356.

(2) Subsection (1) of this section applies:

(a) Only to the operating taxes, as defined in ORS 310.055, of the
city, county or special district.

(b) To the extent that the legislative Act creating the new
expenditure or expansion also did not offset the loss of revenue by
repealing or restricting one or more property tax expenditures that were
in effect for the tax year immediately prior to the tax year in which the
new expenditure or expansion first applies.

(3) As used in ORS 306.353 to 306.359:

(a) “Property tax expenditure” or “expenditure” means a property
tax exemption or special assessment of the assessed value of property for
ad valorem property tax purposes.

(b) “Special district” does not include a taxing district that
imposes property taxes for the purpose of funding the public school
system.

(4) Legislation that extends the applicability or operative period
of a property tax expenditure is not subject to the provisions of ORS
306.353 to 306.359.

(5) Legislation that authorizes a local taxing district to exempt a
class of property from the taxes of that local taxing district is not
subject to the provisions of ORS 306.353 to 306.359. [1999 c.821 §2]Note: See note under 306.350. The Property Tax
Expenditure Funding Account is created in the General Fund. Amounts
appropriated to the Property Tax Expenditure Funding Account for the
biennium are continuously appropriated to the Department of Revenue for
the purpose of making property tax expenditure funding payments as
provided in ORS 306.359. [1999 c.821 §3]Note: See note under 306.350.(1)(a) As soon as is practicable after the end of the regular
session of the Legislative Assembly, the Department of Revenue shall
determine the new expenditures and expansions that are subject to the
funding requirements of ORS 306.353.

(b) If an expansion of an existing property tax expenditure is
subject to the funding requirements of ORS 306.353, the department shall
calculate a cost adjustment factor. The factor shall be a fraction, the
numerator of which is the estimated statewide amount of forgone property
taxes attributable to the expenditure for the year for which the
determination is being made minus the estimated statewide amount of
forgone property taxes attributable to the expenditure for the tax year
immediately prior to the expansion. The denominator shall be the
estimated statewide amount of forgone property taxes attributable to the
expenditure for the year for which the determination is being made.

(c) The department shall distribute to each county assessor a list
of:

(A) The expenditures that are subject to the funding requirements
of ORS 306.353 because the expenditures are new expenditures; and

(B) The expenditures that are subject to the funding requirements
of ORS 306.353 because the expenditures are newly expanded expenditures,
along with each newly expanded expenditure’s corresponding cost
adjustment factor.

(2) Each county assessor shall estimate the amount of forgone
property taxes of the county and of each city and special district in the
county for each expenditure listed by the department. If a cost
adjustment factor is applicable to the expenditure, the county assessor
shall multiply the forgone property tax attributable to the expenditure
by the expenditure’s cost adjustment factor. After taking into account
cost adjustment factors, the county assessor shall determine the total
amount of forgone property taxes from expenditures listed by the
department in subsection (1)(c) of this section and shall certify the
total amount so determined for the county and for each city and special
district in the county to the department. Certification shall be made on
or before October 25 of the tax year.

(3) Subject to subsections (4) and (5) of this section, the
department shall pay 50 percent of the amounts certified by the county
assessor to the county and to the cities and special districts in the
county.

(4) If payments are being made for the first fiscal year of the
biennium, the department shall use no more than 50 percent of the
Property Tax Expenditure Funding Account balance to make payments under
this section.

(5) If the amount of moneys available to make payments under this
section is less than the total amount being certified by all county
assessors, the payments made under subsection (3) of this section shall
be proportionally reduced so that the state does not accrue a debt in
excess of the amount available for payment. [1999 c.821 §4]Note: See note under 306.350.MISCELLANEOUS PROVISIONS (1) Orders of the
Department of Revenue in property tax cases shall be served by mailing a
copy by certified mail to each taxpayer directly affected, or to the
attorney or authorized representative of the taxpayer, except that
whenever the number of taxpayers whose property is affected by such order
exceeds three, the department may, in its discretion, give notice of the
order in either of the following ways:

(a) Mail to each taxpayer a notice of the order, which notice shall
contain a general statement as to the effect of the order, the classes or
types of property affected and a description of the general area
affected, as provided by ORS 308.240; or

(b) Cause a notice of the order as described in paragraph (a) of
this subsection to be published in some newspaper of general circulation
in the county in which the property is located, in two consecutive weekly
publications, the first publication to be made within 10 days of the date
of the order. Publication shall be deemed complete five days after the
last publication and shall be sufficient service of the order on each and
every person whose property is affected. Any period of time within which
such person may appeal from the order shall commence running on the day
following the completion of publication.

(2) All other orders of the department shall be served by mailing a
certified copy to the taxpayer, executor or other person or persons
directly affected by the order, or to the attorney or authorized
representative of the taxpayer, executor or other affected person.
[Formerly 306.235; 1977 c.870 §34; 1995 c.293 §2]
(1) A city, county, district or other political subdivision or municipal
corporation of this state shall not impose, by ordinance or other law, a
tax or fee upon the transfer of a fee estate in real property, or
measured by the consideration paid or received upon transfer of a fee
estate in real property.

(2) A tax or fee upon the transfer of a fee estate in real property
does not include any fee or charge that becomes due or payable at the
time of transfer of a fee estate in real property, unless that fee or
charge is imposed upon the right, privilege or act of transferring title
to real property.

(3) Subsection (1) of this section does not apply to any fee
established under ORS 203.148.

(4) Subsection (1) of this section does not apply to any tax if the
ordinance or other law imposing the tax is in effect and operative on
March 31, 1997.

(5) Subsection (1) of this section does not apply to any tax or fee
that is imposed upon the transfer of a fee estate in real property if the
fee that is imposed under ORS 205.323, for the recording or filing of the
instrument conveying the real property being transferred is less than
$11. [1989 c.796 §29; 1997 c.782 §12; 1999 c.701 §6]

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