Chapter 306 — Chapter 306
85 sections in this chapter.
ORS 306.005 Property tax law definitions applicable in charter counties. 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
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(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,…
ORS 306.006 [2003 c.655 §47b; repealed by 2019 c.585 §31]
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[Repealed or reserved.]
ORS 306.010 [Amended by 1961 c.573 §1; renumbered 305.010]
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[Repealed or reserved.]
ORS 306.020 [Amended by 1953 c.381 §4; renumbered 305.020]
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[Repealed or reserved.]
ORS 306.030 [Renumbered 305.030]
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[Repealed or reserved.]
ORS 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 1959 Replacement Part derived from 1957 c.632 §2; renumbered 305.040]
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[Repealed or reserved.]
ORS 306.050 [Amended by 1959 c.492 §4; renumbered 305.050]
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[Repealed or reserved.]
ORS 306.060 [Renumbered 305.060]
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[Repealed or reserved.]
ORS 306.070 [Renumbered 305.070]
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[Repealed or reserved.]
ORS 306.080 [Renumbered 305.080]
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[Repealed or reserved.]
ORS 306.090 [Renumbered 305.090]
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[Repealed or reserved.]
ORS 306.100 [Renumbered 305.100]
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[Repealed or reserved.]
ORS 306.110 [Renumbered 305.110]
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[Repealed or reserved.]
ORS 306.111 [Formerly 306.130; repealed by 1983 c.605 §6]
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SUPERVISION OF PROPERTY TAX ADMINISTRATION BY DEPARTMENT OF REVENUE
ORS 306.113 Legislative findings. 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]
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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.
ORS 306.115 General supervision over property tax system; correction of assessment or tax rolls. (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
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(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.…
ORS 306.116 [1991 c.459 §32a; 1995 c.650 §66a; 1997 c.541 §91,92; renumbered 305.288 in 1997]
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[Repealed or reserved.]
ORS 306.117 Property tax services emergencies. (1) 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 collection services emergency or both
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(2) Upon request pursuant to subsection (1) of this section, the Governor shall consult with the Director of the Department of Revenue to determine whether to declare a property tax assessment services emergency, a property tax collection services emergency or both. (3) Within 14…
ORS 306.120 Uniform methods of assessment and collection; continuing study of equalization. The Department of Revenue shall
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(1) 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. (2) Ca…
ORS 306.123 [1955 c.232 §1; repealed by 1963 c.84 §2]
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[Repealed or reserved.]
ORS 306.125 Department of Revenue property tax appraisal programs; maintenance of record systems for assessors and tax collectors; county expense sharing agreements; Assessment and Taxation County Account. (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 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 record systems, as prescribed by the department, in the offices of assessors and tax collectors
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(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 sectio…
ORS 306.126 Appraisal of industrial property by department; delegation to county assessors; minimum duration; rules. (1) As used in this section
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(a) “County-appraised industrial property” means: (A) 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 (B) Any unit of industrial property for which the appraisal …
ORS 306.127 [1955 c.230 §1; repealed by 1963 c.225 §2]
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[Repealed or reserved.]
ORS 306.128 [1955 c.230 §2; 1957 c.589 §2; repealed by 1963 c.225 §2]
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[Repealed or reserved.]
ORS 306.129 [1957 c.589 §3; 1975 c.789 §11; 1977 c.884 §5; repealed by 1977 c.884 §32]
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[Repealed or reserved.]
ORS 306.130 [Renumbered 306.111]
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[Repealed or reserved.]
ORS 306.132 Oregon Land Information System Fund. (1) The Oregon Land Information System Fund is created, separate and distinct from the General Fund
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(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 int…
ORS 306.135 Base map system; Oregon Land Information System Advisory Committee. (1) The Department of Revenue shall develop a base map system to facilitate and improve the administration of the ad valorem property tax system
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(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 administrativ…
ORS 306.140 [Renumbered 305.120]
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[Repealed or reserved.]
ORS 306.150 Inservice training for assessors and tax collectors. (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
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(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 fie…
ORS 306.152 Training session for property value appeals board pools. 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. [1955 c.709 §5; 1993 c.270 §24; 1995 c.226 §8; 1997 c.541 §97; 2023 c.29 §11]
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[Repealed or reserved.]
ORS 306.160 [Renumbered 305.160]
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[Repealed or reserved.]
ORS 306.170 [Renumbered 305.170]
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[Repealed or reserved.]
ORS 306.180 [Renumbered 305.615]
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[Repealed or reserved.]
ORS 306.190 [Amended by 1955 c.610 §3; renumbered 305.190]
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[Repealed or reserved.]
ORS 306.200 [Renumbered 305.200]
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[Repealed or reserved.]
ORS 306.210 [Renumbered 305.210]
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[Repealed or reserved.]
ORS 306.220 Compliance of public officers with laws and orders affecting property taxes. (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
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(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 …
ORS 306.230 [Renumbered 305.055]
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[Repealed or reserved.]
ORS 306.235 [1953 c.708 §8; renumbered 306.805]
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[Repealed or reserved.]
ORS 306.240 [Renumbered 305.605]
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[Repealed or reserved.]
ORS 306.245 Standard forms for tax statement and personal property tax return. (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
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(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,…
ORS 306.250 [Renumbered 305.610]
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[Repealed or reserved.]
ORS 306.255 Information for taxpayers concerning property taxes, appraisals and appeals. (1) The county assessor shall provide and make available to taxpayers, upon request, the following information
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(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…
ORS 306.260 [Renumbered 305.755]
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[Repealed or reserved.]
ORS 306.265 Electronic filing of exemption and special assessment applications; rules. (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
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(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…
ORS 306.270 [Renumbered 305.760]
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[Repealed or reserved.]
ORS 306.280 [Renumbered 305.765]
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[Repealed or reserved.]
ORS 306.290 [Renumbered 305.770]
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[Repealed or reserved.]
ORS 306.300 [Renumbered 305.775]
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[Repealed or reserved.]