2007 Oregon Code - Chapter 306 :: Chapter 306 - Property Taxation Generally
Chapter 306 —
Property Taxation Generally
2007 EDITION
PROPERTY TAXATION GENERALLY
REVENUE AND TAXATION
GENERAL PROVISIONS
306.005Â Â Â Â Definitions
applicable to property tax laws
306.006    “Manufactured
structure” defined
SUPERVISION OF PROPERTY TAX ADMINISTRATION BY DEPARTMENT OF REVENUE
306.113Â Â Â Â Legislative
findings
306.115Â Â Â Â General
supervision over property tax system; correction of assessment rolls
306.120Â Â Â Â Uniform
methods of assessment; continuing study of equalization
306.125Â Â Â Â Property
tax appraisal program; maps, plats, standardized record systems for assessors
and tax collectors
306.126Â Â Â Â Appraisal
of industrial property by department; delegation to county assessors; rules
306.132Â Â Â Â
306.135Â Â Â Â Base
map system; Oregon Land Information System Advisory Committee
306.150Â Â Â Â Inservice
training for assessors and tax collectors
306.152Â Â Â Â Training
session for pools for members of board of property tax appeals
306.220Â Â Â Â Compliance
of public officers with laws and orders affecting property taxes
306.245Â Â Â Â Standard
forms for tax statement and personal property tax return
306.255Â Â Â Â Information
for taxpayers concerning property taxes, appraisals and appeals
306.265Â Â Â Â Electronic
filing of exemption and special assessment applications; rulemaking authority
PROPERTY TAX EXPENDITURE FUNDING
306.350Â Â Â Â Legislative
findings and declarations
306.353Â Â Â Â Property
tax expenditures to be funded
306.356Â Â Â Â Property
Tax Expenditure Funding Account
306.359Â Â Â Â Procedures
for determining property tax expenditure funding payments
MISCELLANEOUS PROVISIONS
306.805Â Â Â Â Service
of orders of department
306.815Â Â Â Â Tax
on transfer of real property prohibited; exceptions
GENERAL PROVISIONS
     306.005
Definitions applicable to property tax laws. 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]
     306.006
“Manufactured structure” defined. 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.
     306.010 [Amended by 1961 c.573 §1; renumbered
305.010]
     306.020 [Amended by 1953 c.381 §4; renumbered
305.020]
     306.030 [Renumbered 305.030]
     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]
     306.050 [Amended by 1959 c.492 §4; renumbered
305.050]
     306.060 [Renumbered 305.060]
     306.070 [Renumbered 305.070]
     306.080 [Renumbered 305.080]
     306.090 [Renumbered 305.090]
     306.100 [Renumbered 305.100]
     306.110 [Renumbered 305.110]
     306.111 [Formerly 306.130; repealed by 1983 c.605 §6]
SUPERVISION
OF PROPERTY TAX ADMINISTRATION BY DEPARTMENT OF REVENUE
     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
     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.
     306.115
General supervision over property tax system; correction of assessment 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
     (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]
     306.116 [1991 c.459 §32a; 1995 c.650 §66a; 1997
c.541 §91,92; renumbered 305.288 in 1997]
     306.120
Uniform methods of assessment; continuing study of equalization. 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]
     306.123 [1955 c.232 §1; repealed by 1963 c.84 §2]
     306.125
Property tax appraisal program; maps, plats, standardized record systems for assessors
and tax collectors. (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 countyÂ’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
departmentÂ’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 countyÂ’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]
     306.126
Appraisal 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 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 countyÂ’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]
     306.127 [1955 c.230 §1; repealed by 1963 c.225 §2]
     306.128 [1955 c.230 §2; 1957 c.589 §2; repealed by
1963 c.225 §2]
     306.129 [1957 c.589 §3; 1975 c.789 §11; 1977 c.884 §5;
repealed by 1977 c.884 §32]
     306.130 [Renumbered 306.111]
     306.132
     (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.
     306.135
Base map 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.
     306.140 [Renumbered 305.120]
     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:
     (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]
     306.152
Training session for pools for members of board of property tax appeals. Once each year the Department of Revenue
shall conduct a training session of not more than four daysÂ’ 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]
     306.160 [Renumbered 305.160]
     306.170 [Renumbered 305.170]
     306.180 [Renumbered 305.615]
     306.190 [Amended by 1955 c.610 §3; renumbered
305.190]
     306.200 [Renumbered 305.200]
     306.210 [Renumbered 305.210]
     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.
     (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
departmentÂ’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]
     306.230 [Renumbered 305.055]
     306.235 [1953 c.708 §8; renumbered 306.805]
     306.240 [Renumbered 305.605]
     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:
     (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]
     306.250 [Renumbered 305.610]
     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:
     (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
taxpayerÂ’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]
     306.260 [Renumbered 305.755]
     306.265
Electronic filing of exemption and special assessment applications; rulemaking
authority. (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]
     306.270 [Renumbered 305.760]
     306.280 [Renumbered 305.765]
     306.290 [Renumbered 305.770]
     306.300 [Renumbered 305.775]
     306.310 [Renumbered 305.780]
     306.320 [Renumbered 305.785]
     306.330 [Renumbered 306.810]
     306.340 [1953 c.310 §2; renumbered 305.805]
PROPERTY TAX
EXPENDITURE FUNDING
     306.350
Legislative findings and declarations. (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.
     306.353
Property tax expenditures to be funded. (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.
     306.356
Property Tax Expenditure Funding Account. 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.
     306.359
Procedures for determining property tax expenditure funding payments. (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 expenditureÂ’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
expenditureÂ’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.
     306.410 [1953 c.211 §1; renumbered 305.810]
     306.420 [1953 c.211 §2; renumbered 305.815]
     306.430 [1955 c.772 §2; repealed by 1957 c.528 §8]
     306.440 [1959 c.332 §§2,3; renumbered 305.820]
     306.510 [1953 c.708 §1; 1961 c.533 §41; renumbered
306.547]
     306.515 [1953 c.708 §2; 1959 c.666 §3; 1961 c.533 §42;
1971 c.351 §3; repealed by 1977 c.870 §59]
     306.520 [1953 c.708 §3; 1965 c.6 §9; repealed by
1977 c.870 §59]
     306.525 [1953 c.708 §4; repealed by 1977 c.870 §59]
     306.530 [1953 c.708 §5; 1961 c.533 §43; repealed by
1977 c.870 §59]
     306.535 [1953 c.708 §6; repealed by 1961 c.533 §57]
     306.537 [Formerly part of 306.545; repealed by 1977
c.870 §59]
     306.540 [1953 c.708 §7; repealed by 1961 c.533 §57]
     306.545 [1953 c.708 §9; 1955 c.264 §1; 1961 c.533 §44;
part renumbered 306.537; 1963 c.423 §4; 1967 c.78 §1; 1973 c.305 §10; 1975
c.381 §3; repealed by 1977 c.870 §59]
     306.547 [Formerly 306.510; 1967 c.78 §8; 1973 c.305 §11;
1975 c.705 §15; repealed by 1977 c.870 §59]
     306.550 [1953 c.708 §10; repealed by 1961 c.533 §57]
     306.555 [1953 c.708 §11; repealed by 1961 c.533 §57]
     306.560 [1953 c.708 §12; 1961 c.533 §45; 1963 c.542 §1;
1973 c.305 §12; repealed by 1977 c.870 §59]
     306.565 [1953 c.708 §13; repealed by 1961 c.533 §57]
     306.570 [1953 c.708 §15; 1957 c.325 §1; repealed by
1961 c.533 §57]
     306.575 [1953 c.708 §14; repealed by 1961 c.533 §57]
     306.580 [1953 c.708 §17; 1961 c.533 §46; repealed by
1977 c.870 §59]
     306.710 [1953 c.708 §16; 1961 c.533 §47; renumbered
305.105]
     306.720 [1957 c.337 §§2,3; renumbered 305.150]
MISCELLANEOUS
PROVISIONS
     306.805
Service of orders of department. (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]
     306.810 [Formerly 306.330; repealed by 1985 c.604 §8]
     306.815
Tax on transfer of real property prohibited; exceptions. (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]
     306.990 [Subsection (5) of 1959 Replacement Part
enacted as 1953 c.211 §3; 1955 c.610 §4; renumbered 305.990]
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