Oregon Administrative Code

150-305-0392 Definitions of the Terms “Affiliated and “Central Office” For purposes of the statutes and rules relating to the charitable checkoff system: (1) The term “central office” means an organization that the Internal Revenue Service recognizes to be an exempt organization …

150-305-0394 Signatures Must Be on Department’s Form (1) For purposes of meeting the requirement that an entity gather the signatures of 10,000 registered Oregon voters, signatures must be collected and submitted on the department’s designated form. The signatures must include al…

150-305-0396 Signature Gathering Period The signature gathering period for any tax year for which an entity seeks to be included on a schedule of the individual tax return begins July 1 of the tax year two years prior to the year in which being included on a schedule is sought an…

150-305-0410 Charitable Checkoff Financial Reporting Requirements 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 commissio…

150-305-0420 Costs of Administration (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. T…

150-305-0430 Method of Distribution from Check-off Contributions and Reimbursement of Administrative Expenses For programs which have been approved for charitable contribution checkoff by the Oregon Legislature or the Oregon Charitable Checkoff Commission, the department will mai…

150-305-0440 Per Diem Compensation (1) The Oregon Department of Revenue shall pay any member of a Commission or Council, other than a member who is employed in full-time public service, compensation for each day or portion thereof during which the member is actually engaged in th…

150-305-0441 Reimbursement of Travel and Other Expenses (1) The Oregon Department of Revenue shall provide reimbursement to all members of the Commission or Council, including those employed in full-time public service, for actual and necessary travel or other expenses actually i…

150-305-0442 Reimbursement for Hiring a Substitute (1) As used in OAR 150-305-0406(1), “other expenses” includes expenses incurred by a member of the Commission or Council in employing a substitute to carry out duties, including personal duties, normally performed by the member, …

150-305-0450 Depositing Refunds into College Savings Account 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 …

150-305-0460 Verification of Returns, Statements, or Documents Filed Under Tax Law (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 taxpay…

150-305-0470 Date When Writing or Remittance Deemed Received by Department of Revenue (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 writ…

150-305-0480 Returns Not Filed for Three Consecutive Years; 100 Percent Penalty (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 retu…

150-305-0481 Tax Professional Data Security Breach with Information Unavailable. (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…

150-306-0050 Supervisory Authority (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 …

150-306-0060 Sufficiency of a Petition (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 …

150-306-0070 Property Tax Conference Procedures 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 wi…

150-306-0080 Electronic Data Transfer 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.…

150-306-0090 Confidentiality of Appraisals of Industrial Property Made by and Contained in Department of Revenue Files 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 150-308-0440…

150-306-0100 Determination of Responsibility for the Appraisal of Industrial Property (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 a…

150-306-0110 Transmission of the Values for State-Appraised Industrial Properties (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…

150-306-0120 Delegation of Responsibility for Industrial Property (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 …

150-306-0130 Oregon Land Information System Fund and the Oregon Map Project (1) Definitions. For the purpose of this rule: (a) “Cadastral Data Exchange Standard” is a document created and maintained via Oregon’s Framework Program and approved by the Oregon Geographic Information …

150-306-0140 Statewide Base Map System and the Oregon Land Information System Advisory Committee Role, Membership and Meetings (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 …

150-306-0200 Application Filing by Telephonic Facsimile (FAX) 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 accordi…

150-307-0010 Real Property (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) Lan…

150-307-0020 Personal Property Definitions (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…

150-307-0030 Personal Property 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 categ…

150-307-0032 Recalculation of maximum assessed value for partial assessed value exemptions (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. …

150-307-0040 Taxation of Property Associated with Mining Claims on Federal Land (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 …

150-307-0050 Public Property Leased or Rented by Taxable Owner (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 …

150-307-0060 Property Held Under Lease (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 ex…

150-307-0070 Property Used for Public Park or Recreation 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 requirement…

150-307-0080 Guidelines for Exempt Port Property Subject to In Lieu Tax (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 f…

150-307-0090 Request For Computation of In Lieu Tax Payment (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…

150-307-0100 Strategic Investment Program (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 t…

150-307-0120 Review Required in Determining Exempt Status of Property for Charitable Institutions 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 require…

150-307-0130 Literary Institution Defined (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. …

150-307-0140 Minimum Criteria Required in Determining Exempt Status of Property for Religious Organizations (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 whe…

150-307-0150 Parsonage and Caretaker Residence Exemption Guidelines (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 criteri…

150-307-0160 Definition of Schools and Academies (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…

150-307-0170 Senior Center Property Exemption The following criteria, as a minimum, is specific to senior center property only. (1) To qualify for an exemption, the primary use of a property must be providing senior services and activities, rather than a by-product of another gro…

150-307-0180 Burial Grounds, Cemeteries, Crematories (1) Buildings used exclusively to store machinery and equipment which is used solely for cemetery, crematory, or alternative disposition of human remains purposes are exempt. Example: a crematory association owns a tool shed us…

150-307-0190 Application Process for Property Tax Exemption (1) The applicant must specify the applicable exemption statute when filing a claim for exemption. (2) It is not the county assessor or Department of Revenue’s responsibility to determine under which statutory provision …

150-307-0200 Property of Exempt Entities Leased to Other Exempt Entities (1) For purposes of ORS 307.166, a lease or other agreement means any written document that communicates the terms and conditions of tenancy. A verbal agreement will not qualify in an exemption claim. (2) Pu…

150-307-0210 Property Tax Status of Alternative Energy Systems (1) Definitions: (a) "Alternative energy system" means a solar, geothermal, wind, water, fuel cell or methane gas energy system used for the purpose of heating, cooling or generating electricity. (A) Solar alternative…

150-307-0220 Qualifications for Exemption of Indian Properties The following criteria shall be used to determine the qualification for property tax exemption under ORS 307.180 when land is not held in trust for the tribe or for an individual by the federal government. (1) Propert…

150-307-0230 Valuation of Summer Home Properties (1) Real property belonging to the United States leased for summer homes is exempt from taxation. This exemption applies only to the land. Leased fee and leasehold (or possessory) interests in the land are exempt. No value for land…

150-307-0240 Exception To Taxable Personal Property (1) Tangible personal property is assessed and taxed unless statutes specifically grant an exemption. (2) “Use” of the property is the determining factor for granting an exemption. (a) Tangible personal property used exclusively…

150-307-0250 Water Association Qualifications (1) For purposes of ORS 307.210: (a) “Water Associations” are wholly mutual or cooperative in character and have the following characteristics: (A) Each incorporated association is organized as a wholly mutual or cooperative associati…