Oregon Revised Statutes
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: “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. “Clerk” …
SUPERVISION OF PROPERTY TAX ADMINISTRATION BY DEPARTMENT OF REVENUE
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. Note: 306.113 was enacted into law by the Legislative Assembly but was not added t…
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 …
If the governing body of a county believes that the county is in a state of fiscal distress that compromises the county’s ability to provide a minimally adequate level of property tax assessment services or property tax collection services, the governing body may request that the Governor declare a property tax assessment services emergency, a property tax c…
The Department of Revenue shall: Issue regulations, bulletins, manuals, instructions and directions to county assessors, county property value appeals boards and tax collectors as to the methods best calculated to secure uniformity according to law, in the system of assessment and collection of taxes. Carry on a continuing study with the object of equalizi…
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 property value appeals boards in assessing property and reviewing assessment rolls, and may install, and assist in the preparation and maintenance of, maps, plats or standardized recor…
As used in this section: “County-appraised industrial property” means: Any unit of industrial property if the improvements of the property have a real market value of $1 million or less on the assessment roll for the preceding year; and Any unit of industrial property for which the appraisal responsibility has been delegated to the county assessor under s…
The Oregon Land Information System Fund is created, separate and distinct from the General Fund. 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. Note: 306.132 and 306.135 were enacted into…
The Department of Revenue shall develop a base map system to facilitate and improve the administration of the ad valorem property tax system. 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 committ…
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: 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; By per…
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 property value appeals board.
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. 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…
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: The tax statement referred to in …
The county assessor shall provide and make available to taxpayers, upon request, the following information: 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 …
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 veri…
PROPERTY TAX EXPENDITURE FUNDING
The Legislative Assembly finds that: 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. The Legislative Assembly creates property tax exemptions and special assessments, but cities, counties and …
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 Proper…
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. Note: See note under 306.350.
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. If an expansion of an existing property tax expenditure is subject to the funding requirements of ORS 306.353, the department sh…
MISCELLANEOUS PROVISIONS
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 noti…
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. A tax or fee upon the transfer of a fee estate in real p…
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