PROPERTY TAX GENERALLY
150-306.115 [Renumbered to 150-306-0050]
150-306.115-(A) [Renumbered to 150-306-0060]
150-306.115-(C) [Renumbered to 150-306-0070]
150-306.125(1) [Renumbered to 150-306-0080]
150-306.126 [Renumbered to 150-306-0090]
150-306.126-(A) [Renumbered to 150-306-0100]
150-306.126-(B) [Renumbered to 150-306-0110]
150-306.126-(C) [Renumbered to 150-306-0120]
150-306.132 [Renumbered to 150-306-0130]
150-306.135 [Renumbered to 150-306-0140]
150-306.265 [Renumbered to 150-306-0200]
(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 the department. A petition must meet the requirements of OAR 150-306-0060.
(2) The department may correct any errors or omissions in the assessment or tax roll under ORS 306.115(2) through (4), including but not limited to clerical errors and errors in property value, classification, or exemption.
(3) Before the department will consider the substantive issue in a petition (for example, value of the property, qualification for exemption, etc.), the petitioner has the burden of showing that the requirements for supervisory jurisdiction, as stated in ORS 306.115 and section (4) of this rule, have been met. The department will base its determination on the record before it.
(a) The department may request supplemental information from the petitioner if it determines the petition is inadequate. The department may dismiss the petition if the petitioner does not provide the requested information within the time specified.
(b) If a determination can be made from the written information, a supervisory conference will not be held.
(c) If a determination cannot be made from the written information, a supervisory conference will be held. At a supervisory conference, the department will consider only whether the requirements of ORS 306.115 and this rule have been met. The substantive issue in the petition will not be considered.
(d) If the department determines that it has the authority under ORS 306.115(3) to consider the substantive issue in the petition, it will hold a merits conference, if necessary, to consider the substantive issue. If the department determines that it does not have the authority to consider the substantive issue in the petition, the petition will be denied.
(4) The department will consider the substantive issue in the petition only when:
(a) The assessor or taxpayer has no remaining statutory right of appeal; and
(b) The department determines that an error on the roll is likely as indicated by at least one of the following standards:
(A) The parties to the petition agree to facts indicating likely error; or
(B) There is an extraordinary circumstance indicating a likely error. Extraordinary circumstances under this provision are:
(i) The taxation of nonexistent property, property that is exempt as a matter of law without an application, or property outside the taxing jurisdiction;
(ii) Taxpayers' computational or clerical errors in reporting the value of personal property pursuant to ORS 308.290;
(iii) Instances in which a bona fide purchaser had no notice of a real property roll correction made under ORS Chapter 311 during the appeal period set forth in 305.280;
(iv) A clerical or jurisdictional error exists in an order from a county Board of Property Tax Appeals;
(v) An increase in maximum assessed value above the 3% limitation during the years for which the department has supervisory jurisdiction where there has been no change to the property that qualifies as an exception under ORS 308.146(3), and there is no dispute involving valuation judgment, the identification of activity as general ongoing maintenance and repair, or an account modification under 308.162; or
(vi) Instances in which a question of fact exists which is of interest to the department, does not fall within any other provision of ORS 306.115 or this rule and does not involve an error in valuation judgment.
(5) The department may correct the assessment or tax roll with respect to a separate assessment of property for the current tax year, for either or both of the tax years immediately preceding the current tax year, or for any combination of such years. The requirements of ORS 306.115 and this rule must be met for each year that a correction is to be made. The department may make a correction under 306.115(3) only when:
(a) The requirements of subsections (4)(a) and (4)(b) of this rule have been met and the department determines that an error exists on the roll; or
(b) The requirements of section (6) of this rule have been met.
(6) Notwithstanding the requirements of section (4) of this rule, the department may correct the roll when:
(a) The assessor requests a reduction in value; or
(b) The taxpayer and assessor stipulate to an assessment change.
(7) The remedies provided by ORS 306.115 should not be viewed as substitutes for the ordinary appeal remedies provided by other sections or the provisions of 305.288.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 306.115
Hist.: RD 4-1984(Temp), f. & cert. ef. 8-6-84; RD 7-1984, f. 12-5-84, cert. ef. 12-31-84; RD 9-1985, f. 12-26-85, cert. ef. 12-31-85; RD 10-1987(Temp), f. & cert. ef. 11-1-87; RD 2-1988, f. 1-11-88, cert. ef. 1-15-88; RD 6-1991, f. 12-30-91, cert. ef. 12-31-91; RD 5-1992, f. & cert. ef. 12-29-92; RD 10-1992, f. 12-30-92, cert. ef. 12-31-92, Renumbered from 306.115-(B); RD 2-1997(Temp), f. & cert. ef. 9-15-97 thru 3-9-98; RD 9-1997, f. & cert. ef. 12-31-97; REV 1-1999(Temp), f. 3-2-99, cert. ef. 3-3-99 thru 8-3-99; REV 3-1999, f. & cert. ef. 9-1-99; REV 13-1999, f. 12-30-99, cert. ef. 12-31-99; REV 5-2003, f. & cert. ef. 12-31-03; REV 8-2012, f. 12-18-12, cert. ef. 1-1-13; REV 1-2013, f. & cert. ef. 3-28-13; Renumbered from 150-306.115, REV 43-2016, f. 8-12-16, cert. ef. 9-1-16
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 the property. An interest that obligates the person to pay taxes includes a contract, lease, or other intervening instrumentality;
(c) The assessor of the county in which the property is located; or
(d) The clerk or tax collector of the county in which the property affected by the petition is located, if the petition involves a clerical or jurisdictional error in an order from a county Board of Property Tax Appeals.
(2) The purpose of a petition is to inform the department and the nonpetitioning participant of the nature of the claim for relief. For this reason, petitions to the department must include the following information:
(a) Specific facts asserted that satisfy the conditions of OAR 150-306-0050;
(b) A statement of the specific result requested by the petitioner;
(c) Petitioner's address and phone number;
(d) The signature of the petitioner or authorized representative, verified by a written declaration that the contents of the petition are true and made subject to the statutory penalties for false swearing;
(e) The assessor's tax account number or identification number of the property in question;
(f) In a petition regarding an act or omission by a county tax official or the department, a copy of the written notice of the act or omission that is the subject of the petition must be attached.
(A) The department will review all petitions filed (except those filed pursuant to ORS 308.584, relating to properties centrally assessed by the department) and determine their compliance with this rule. If the department finds a petition to be deficient in any material respect, the department will provide written notice of the deficiency to the petitioner by a letter mailed to the address appearing on the filing. The petitioner has 30 days from the mailing date of the notice to provide the information requested by the department. If the deficiency is not cured within the 30-day period, the petition may be dismissed without further proceedings.
(B) Any petition which is filed by someone who does not appear to be a proper petitioner, or authorized representative pursuant to ORS 305.230, will not be considered a valid petition. The petition will be returned to the sender. The petition may be refiled at a later time with the appropriate authorization. However, the filing date is the day the petition from a proper petitioner or an authorized representative is deemed to be filed or received pursuant to 305.820.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 306.115
Hist.: 12-31-77; RD 8-1983, f. 12-20-83, cert. ef. 12-31-83, Renumbered from 150-305.275; RD 10-1990, f. 12-20-90, cert. ef. 12-31-90; RD 6-1991, f. 12-30-91, cert. ef. 12-31-91; RD 1-1997(Temp), f. 6-13-97, cert. ef. 7-4-97 thru 12-31-97; RD 5-1997, f. 12-12-97, cert. ef. 12-31-97; REV 4-1999, f. 12-1-99, cert. ef. 12-31-99, Renumbered from 150-305.275-(A); REV 3-2001, f. 7-31-01, cert. ef. 8-1-01; REV 8-2012, f. 12-18-12, cert. ef. 1-1-13; REV 1-2013, f. & cert. ef. 3-28-13; Renumbered from 150-306.115-(A), REV 43-2016, f. 8-12-16, cert. ef. 9-1-16
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 will be held by telephone unless the department finds it more appropriate to hold the conference in person. The department will record the conferences.
(2) When the department schedules a conference, it will send written notice to the participants 30 to 90 days in advance.
(a) The department may grant postponement requests for good cause. The department may require that a participant requesting a postponement obtain the approval of the other participants prior to granting a postponement.
(b) The department may dismiss the petition if the petitioner or authorized representative fails to appear or be available at the time of the conference.
(3) Conferences will be conducted by a conference officer who is in charge of the conference proceedings.
(4) Conference participants may authorize any person to be a witness on their behalf; however, only those persons qualified under ORS 305.230 may be authorized to act as a taxpayer's representative. The department will not require any particular person to testify. The conference officer will administer an oath to all persons giving testimony.
(5) The burden of proof in all conferences is on the person seeking relief. A preponderance of the evidence is sufficient to sustain the burden of proof.
(6) Any evidence to be considered during the conference must have been mailed to the department and all participants at least ten business days prior to the conference, or it must have been actually received by the department and all participants at least five business days prior to the conference.
(7) No information will be accepted after the conference unless the conference officer determines that more information is needed to clarify an issue raised during the conference.
(8) Conference participants must not communicate privately with the conference officer concerning the substantive issue in a petition. If such a communication occurs, the conference officer will inform the other participants of the communication and give them a reasonable opportunity to respond.
(9) The conference decision is an order for purposes of ORS 309.115.
(a) Conference decisions may be appealed to the Oregon Tax Court within 90 days of the mailing date, as provided in ORS 305.275 and 305.280.
(b) The department may correct or amend a conference decision if a written request is received within 90 days of the date the conference decision was issued. The department will not amend a conference decision that has been appealed to the Tax Court.
(c) The department may issue a preliminary ruling when an intermediate decision is required prior to making the final decision. A preliminary ruling is not a final decision for purposes of appeal.
(10) Participants to a conference may request a copy of the recording of the proceeding and shall pay reasonable costs. See OAR 150-192-0400. No written transcripts will be provided.
(11) Any exhibit introduced at the conference may be destroyed by the department anytime after 90 days following the issuance of an order, unless, prior to the end of the 90-day period, the person who presented the exhibit makes a written request for the return of the exhibit.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 306.115
Hist.: 11-73; 12-31-77; TC 16-1979, f. 12-20-79, cert. ef. 12-31-79; TC 6, 1981, f. 12-7-81, cert. ef. 12-31-81; RD 8-1983, f. 12-20-83, cert. ef. 12-31-83; RD 5-1986, f. & cert. ef. 12-31-86; RD 10-1990, f. 12-20-90, cert. ef. 12-31-90; RD 6-1991, f. 12-30-91, cert. ef. 12-31-91; RD 1-1997(Temp), f. 6-13-97, cert. ef. 7-4-97 thru 12-31-97; RD 5-1997, f. 12-12-97, cert. ef. 12-31-97; REV 4-1999, f. 12-1-99, cert. ef. 12-31-99, Renumbered from 150-305.115-(A); REV 1-2003, f. & cert. ef. 7-31-03; REV 8-2012, f. 12-18-12, cert. ef. 1-1-13; REV 1-2013, f. & cert. ef. 3-28-13; Renumbered from 150-306.115-(C), REV 43-2016, f. 8-12-16, cert. ef. 9-1-16
Electronic Data Transfer
Any data required to be delivered incompliance 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.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 306.125
Hist.: RD 9-1989, f. 12-18-89, cert. ef. 12-31-89; Renumbered from 150-306.125(1), REV 43-2016, f. 8-12-16, cert. ef. 9-1-16
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.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 306.126
Hist.: TC 7-1980, f. 11-28-80, cert. ef. 12-31-80; Renumbered from 150-306.126, REV 43-2016, f. 8-12-16, cert. ef. 9-1-16
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 and veneer plants, paper and pulp mills, food processing facilities, bakeries, flour mills, chemical processing operations refineries, breweries, wineries bottling operations, machine shops, metal rolling mills, metal fabrication facilities, smelters, printing and publishing operations, seed processing operations, permanent sand and gravel operations, and electronic and high technology manufacturing operations.
(b) “State-appraised industrial property” means industrial property that had real market value for improvements of more than $1 million for the preceding year and whose appraisal responsibility has not been delegated by the department to the county.
(c) "Improvements" or "real property improvements", for determining responsibility for property of more than $1 million, means improvements erected upon, above or affixed to the land but not the land itself. Improvements include, but are not limited to: yard improvements, buildings, structures, and real property machinery and equipment. Improvements do not include site development and personal property.
(A) "Yard improvements" include but are not limited to on-site: paving, exterior lighting, log ponds, underground fire systems, fences, access roads and roadways and railroad sidings.
(B) "Site developments" are defined in OAR 150-307-0010.
(d) "Integrated" and "integral" means directly involved in the production of a new product.
(e) "Processing" means the treatment of materials to produce a new product.
(f) “Unit of industrial property” means, for appraisal purposes, a single facility or an integrated complex currently engaged in manufacturing or processing operations and may include one or more accounts.
(2) The purpose of this rule is to determine the responsibility for the appraisal of industrial property between the Oregon Department of Revenue and the thirty-six Oregon county assessors’ offices. Property classification for all purposes other than assigning appraisal responsibility is determined by OAR 150-308-0310.
(3) The department is responsible for the appraisal of industrial property that meets the definition of “state-appraised industrial property”. The county is responsible for the appraisal of all land, including that for state responsibility industrial accounts.
(4) Property other than industrial property that is at the same location as the manufacturing or processing operation may be appraised as part of the unit of industrial property.
(5) The procedure for determining the appraisal responsibility for industrial property is as follows:
(a) On or before August 1 of each year, the department will provide each county a list of all industrial property accounts within their jurisdiction for which the state was responsible for appraising in the preceding year. The list will include the owner's name, the account number, and the real market value.
(b) The county will review the list, and all other industrial property accounts, to determine if there are any units of industrial property that have moved above or below the $1 million threshold.
(A) Units of industrial property that have gone below the threshold will be placed on a list to be transferred to the county.
(B) Units of industrial property that have gone above the threshold will be placed on a list to be transferred to the department.
(C) Construction of a new industrial facility that will result in a real market value of more than $1 million for the real property improvements will be placed on a list of properties recommended for transfer to the department. If construction has begun or is expected to begin by January 1 of the current tax year it will also be placed on the list to be transferred.
(c) By October 1, the county will submit a list of accounts recommended to become state responsibility.
(d) By November 15, the department will make a final determination of appraisal responsibility for all industrial property and provide this information to the county.
(6) For state-appraised industrial property in which the real property improvements are not all at the same location, the department and the county will evaluate each account to determine if the account should be appraised by the department. The criteria that will be used are:
(a) The combined value of the real property improvements from all locations is more than $1 million, and
(b) The real property improvements are integral to the same manufacturing or processing operation.
(7) The party that valued the property will be responsible for defending any appeals. In all cases, the county is responsible for the defense of the land valuation.
(8) The department may return to the county the appraisal responsibility for any property that no longer qualifies as state responsibility industrial property. The department will forward to the county a copy of all appraisal material on file at the department and a copy of all industrial property returns filed by the taxpayer.
(9) This rule is effective January 1, 2016.
Stat. Auth.: ORS 305.100, 306.126
Stats. Implemented: ORS 306.126
Hist.: 12-55; 3-58; 11-59; 8-65; 1-66; 3-70; TC 10-1978, f. 12-5-78, cert. ef. 12-31-78; RD 9-1984, f. 12-5-84, cert. ef. 12-31-84; RD 3-1989, f. 12-18-89, cert. ef. 12-31-89; RD 8-1991, f. 12-30-91, cert. ef. 12-31-91; RD 8-1992, f. 12-29-92, cert. ef. 12-31-92; RD 1-1995, f. 12-29-95, cert. ef. 12-31-95; RD 9-1997, f. & cert. ef. 12-31-97, Renumbered from 150-306.126(1)-(A); REV 8-1998, f. 11-13-98, & cert. ef. 12-31-98; REV 3-2001, f. 7-31-01, cert. ef. 8-1-01; REV 7-2008, f. 8-29-08, cert. ef. 8-31-08; Renumbered from 150-306.126(1), REV 4-2015, f. 12-23-15, cert. ef. 1-1-16; Renumbered from 150-306.126-(A), REV 43-2016, f. 8-12-16, cert. ef. 9-1-16
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 transmitted to the assessor by the department will include:
(a) The total real market value of all improvements as of January 1; and
(b) The real market value of all additions minus retirements as of January 1 for purposes of calculating maximum assessed value for the current assessment year.
(3) For each personal property account, the real market value transmitted to the assessor by the department will include the total real market value of all personal property assets as of January 1 for the current assessment year.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 306.126
Hist.: Repealed by RD 3-1989, f. 12-18-89, cert. ef. 12-31-89; RD 8-1991, f. 12-30-91, cert. ef. 12-31-91, Renumbered from 306.126(2)-(A); RD 9-1997, f. & cert. ef. 12-31-97; REV 11-2009, f. 12-21-09, cert. ef. 1-1-10; Renumbered from 150-306.126(2), REV 4-2015, f. 12-23-15, cert. ef. 1-1-16; Renumbered from 150-306.126-(B), REV 43-2016, f. 8-12-16, cert. ef. 9-1-16
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 the property owner,
(b) Account number,
(c) District code,
(d) Reason for the request.
(2) On or before November 15, the department shall either approve or deny the assessor's request for delegation of responsibility. The county must meet the following criteria:
(a) The county industrial appraisal staff must be qualified to perform the appraisals of these industrial properties and adhere to the department’s industrial appraisal standards.
(b) The county must maintain and achieve compliance with all the locally appraised property for which they currently have responsibility.
(c) The county must commit to provide all necessary resources for the appraisal, maintenance, and legal defense of the value of the delegated properties for a regular appraisal cycle with no shift of resources from the county's other assessment and taxation programs.
(3) When the department delegates the responsibility for a state-appraised industrial property to the county assessor, the assessor shall be responsible for this property for five consecutive assessment years, including the original appraisal, annual updates to value, and appeals. After five consecutive assessment years, the county assessor may request the department to resume responsibility for appraising the property. At the following assessment year, the responsibility shall revert to the department if the property still qualifies as a state-appraised industrial property as defined by OAR 150-306-0100, 0110 and 0120.
(4) Appraisals of industrial property by the county under this section are subject to audit and review under the procedures established by OAR 150-294-0100. If the department finds an appraisal of industrial property made by the county assessor under this section does not follow the established procedures, the department shall take corrective action.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 306.126
Hist.: RD 3-1989, f. 12-18-89, cert. ef. 12-31-89; RD 8-1991, f. 12-30-91, cert. ef. 12-31-91; RD 9-1997, f. & cert. ef. 12-31-97; Renumbered from 150-306.126(3)-(A), REV 4-2015, f. 12-23-15, cert. ef. 1-1-16; Renumbered from 150-306.126-(C), REV 43-2016, f. 8-12-16, cert. ef. 9-1-16
Oregon Land Information System Fund and the Oregon Map Project
(1) Definitions. For the purpose of this rule:
(a) “County” is the agency, approved by the County Assessor, requesting funds from the Oregon Map Project (ORMAP).
(b) “Department” means the Oregon Department of Revenue.
(c) “Director” means the director of the Oregon Department of Revenue.
(d) “Fund” means the Oregon Land Information System (OLIS) Fund. The fund provides financial support for ORMAP. The fund is separate from the state’s General Fund. The fund’s source is an allocated dollar amount received quarterly from each county’s collected document-recording fees, as provided by ORS 205.323(3)(a).
(e) “Grant” means a money award from the OLIS Fund.
(f) “Oregon Map Project” (ORMAP) means the program implemented and authorized by the department to establish a statewide base map for facilitating and improving Oregon’s property tax mapping system and for providing other Geographic Information System (GIS) benefits, pursuant to ORS 306.132 and 306.135.
(g) “ORMAP Project Coordinator” is the department employee tasked with administering the ORMAP project.
(h) “Oregon Land Information System Advisory Committee” (Advisory Committee) is a team of individuals appointed by the department’s director. The committee is comprised of ORMAP stakeholders in private industry, and in federal, state, or local government who have an interest in the success of the program (OAR 150-306-0140).
(i) “ORMAP Funding Criteria” (Funding Criteria) are listed in the document used for the administrative review, technical review, and priority scoring for grant applications. The criteria is part of the grant application and on the ORMAP web site (www.ormap.net).
(j) “ORMAP Goals” are the project goals approved by the advisory committee. The goals are identified on the ORMAP web site.
(k) “ORMAP Policies” are administrative policies approved by the advisory committee. The policies are identified on the ORMAP web site.
(l) “ORMAP Technical Group” (Tech Group) is comprised of volunteers who have education or experience in surveying, cadastral cartography, legal descriptions, mapping software, database software, or other GIS technology. The group evaluates and provides recommendations on individual county project grant applications and ORMAP policies to the department and the advisory committee.
(m) “ORMAP Technical Specifications” (Tech Specs) is a minimum standard used to determine if taxlots and tax maps remapped with ORMAP funds have been completed and meet ORMAP goals.
(n) “ORMAP Tools Group” (Tools Group) is comprised of volunteers who have education or experience in surveying, cadastral cartography, legal descriptions, mapping software, database software, or other GIS technology. This group develops and provides support for map editing tools used in the construction of Oregon assessor’s maps.
(o) “Project” means a mapping activity that is eligible for a grant from the fund.
(2) The department administers the fund to fulfill the ORMAP goals. The department adopts priorities for funding specific projects, goals, or geographic areas in support of ORMAP. The grant is intended to assist the counties in the development of a statewide base map system. The department makes the following disbursements from the fund:
(a) Quarterly payments for ORMAP administrative costs to the department. Administrative costs include but are not limited to, personnel, equipment, and other services and supplies required in completing the ORMAP goals.
(b) Tools group funding. The tools group is eligible for funding at 3 percent of the total annual available funds, up to $25,000 per year.
(c) Grants to the counties. Counties are eligible for grants to support eligible ORMAP projects and for the purchase of approved equipment or software.
(3) Counties applying for a grant to fund an ORMAP project must complete an ORMAP Grant Application; Form No. 150-304-101-9. The application is available upon request to the department or on the ORMAP web site.
(a) Completed project grant applications must be submitted to the department’s ORMAP Project Coordinator no later than the due date for that funding cycle, which is posted on the ORMAP web site. The department accepts grant applications for the purchase of approved equipment or software at any time.
(b) A county’s grant request must adhere to the ORMAP goals, tech specs, and the county’s business plan for achieving ORMAP goals.
(c) A county that submits a grant application must have a representative available during the tech group meeting to respond to questions related to the application.
(d) If requested by the department, a county must provide a reduction package by completing the Alternative Funding Request form developed by the department and attached to the grant application. The county must describe the modified deliverable in the event full funding is not possible.
(4) The ORMAP Project Coordinator reviews applications using the current version of the ORMAP policies and the funding criteria’s section titled, Administrative Review Criteria.
(a) Administrative review criteria are all pass/fail and include:
(A) The county maintains a current online ORMAP business plan and provides the department with a status map of the county’s ORMAP project phases,
(B) The county has no more than two outstanding ORMAP grant contracts,
(C) The county agrees to share data with the department for its internal use,
(D) The county has proposed a project directed at meeting one of the ORMAP goals,
(E) The county has provided the department with the most current calendar year’s countywide cadastral data, which meets the Cadastral Data Exchange Standard,
(F) At the department’s discretion, the county provides an alternative funding request for the grant application outlining funding reductions of varying percentages defined by the department, and
(G) Final remapping grant application. If a county grant application proposes to bring the entire county to meeting ORMAP Goal 6 (100% of county tax maps meeting the technical specifications) and the application meets other criteria for approval, it may receive priority for a one-time full funding to the 20% funding limitation for that funding cycle. If more than one county submits a final remapping grant request for a funding cycle, the tech group and advisory committee may review final grant applications and make recommendations for prioritizing and funding final remapping grant requests.
(b) The ORMAP Project Coordinator will notify the county applicant if any of the criteria are not met. The applicant may resubmit an amended grant application prior to the grant cycle deadline.
(c) An application that does not pass all the department’s administrative review criteria referenced in section (4) of this rule will be denied.
(d) Applications for approved equipment and software may be awarded at the discretion of the department without review by the tech group. A list of approved equipment and software is attached to the grant application form.
(5) A project grant request that passes the department’s administrative review process will be submitted to the tech group for review at its first scheduled meeting for that funding cycle. Each grant application will be reviewed using the current version of the funding criteria section titled, Technical Review Criteria.
(a) Technical review criteria are pass/fail and include:
(A) The project demonstrates a successful process,
(B) The project has a completion time frame that does not exceed one year, and
(C) The project has reasonable and measurable deliverables.
(b) If additional information is requested by the tech group, the county must submit a written addendum to the ORMAP Project Coordinator by the date specified.
(c) The tech group may review any information submitted at its next scheduled meeting. The department will determine if more meetings are required to complete the application review process.
(6) The department will determine if there are sufficient funds to provide full funding to all grant requests that pass the technical review. The department will provide funding to as many counties as possible as its first priority. If full funding is not available, grant applications will then be scored using the current Priority Scoring section of the funding criteria.
(a) The Priority Scoring criteria will each be assigned points, and include:
(A) The project is identified as a county edge matching project,
(B) The project is part of an ongoing process,
(C) The county currently has a low completion percentage of taxlots that meet the ORMAP Technical Specifications,
(D) The project shows a multi-county effort to encourage collaboration,
(E) The project shows funding partnerships,
(F) The project demonstrates significantly greater costs if not funded in the current cycle,
(G) The county has had significant contribution of non-department resources in completing ORMAP Goal 6,
(H) The county has signed a statewide data sharing agreement to share its taxlot data, and
(I) The County voluntary withdraws the application from the current funding cycle.
(b) The department will rank each grant application in point total order, with the higher scoring projects receiving preference, using the Priority Scoring methodology.
(c) The tech group will evaluate the department’s ranking and make findings and recommendations as to the department’s application of that methodology.
(d) The department will take account of each of the tech group’s findings and recommendations in the course of recommending approval, denial, or partial funding of the grant based on the Priority Scoring and, if applicable, the quality and quantity of the deliverable in the event of insufficient overall funds.
(7) The department may make changes to the criteria listed in sections (4), (5) and (6) of this rule and notice will be given in the grant application prior to the funding cycle.
(8) The department will provide a written recommendation on grant awards to the advisory committee.
(a) The advisory committee will review the written recommendation of the department and may provide suggestions and input during each funding cycle.
(b) The department will consider any suggestions and input from the advisory committee, and in its discretion, may modify the original written recommendation on grant awards.
(c) The department will notify each grant requestor of its final grant determination and award by letter within two weeks of notifying the advisory committee of grant determinations.
(9) The department will consider appeals of grant decisions.
(a) Appeals must be submitted in writing to the department within 30 days from the action that is being appealed.
(b) If an appellant is successful and additional funds are granted, the additional funding will be deducted from the next quarterly fund deposit.
(10) The department and the grant award recipient must execute an intergovernmental service agreement prior to the disbursement from the fund.
(11) The department must review and approve all documentation of completed project deliverables before approving the payment from the fund to grant recipients.
(12) The department may approve modifications to awarded ORMAP contracts. These modifications may be adjustments to the timeline, deliverables, or amount awarded. The modifications are granted at the discretion of the department based on the availability of funds or the circumstances that required the modification of the contract.
(a) To be granted a contract modification, the county assessor must send, by letter or e-mail, to the ORMAP Project Coordinator the completed ORMAP Contract Modification Request form attached to the grant application. The form is also available upon request to the department’s ORMAP Project Coordinator.
(b) The department must receive contract modification requests one month prior to the contract expiration date.
[Publications: Publications referenced are available from the agency.]
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 306.132, 306.135
Hist.: REV 7-2005, f. 12-30-05, cert. ef. 1-1-06; REV 6-2009, f. & cert. ef. 7-31-09; REV 3-2014, f. & cert. ef. 7-31-14; Renumbered from 150-306.132, REV 43-2016, f. 8-12-16, cert. ef. 9-1-16
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 an accessible statewide base map system to assist with and improve the administration of Oregon’s property tax system.
(2) The role of the Oregon Land Information System (OLIS) Advisory Committee is to provide advice and support to the department in the development and implementation of ORMAP’s administrative and technical needs. The committee has the authority to submit recommendations to the department concerning ORMAP and related project proposals. The advice and support that the committee provides to the department includes, but is not limited to:
(a) Assisting the department in developing the statewide goals and priorities for ORMAP.
(b) Assisting and providing advice to the department in setting statewide mapping and Geographical Information System (GIS) standards for ORMAP.
(c) Providing review of the Oregon Land Information System Fund and giving assistance in the development of fair and equitable fund distribution processes and policies for ORMAP projects.
(d) Support by communicating ORMAP information and goals to citizens and interested groups within the state and local communities.
(3) The Advisory Committee is composed of not more than 15 individuals appointed by the department’s director. Members of the committee include ORMAP stakeholders from private industry, and federal, state, or local government leaders with an interest in the success of the project.
(a) Committee members serve at the pleasure of the director. Each Advisory Committee member serves a two-year term with an opportunity to continue for multiple terms. Committee member terms are staggered to allow for sufficient committee membership coverage; terms begin July 1 and end June 30.
(b) In the event of a vacancy, the director appoints another member to serve the duration of the term.
(c) Upon expiration of a term, a committee member may serve until the appointment of a successor. Members reaching the end of their two-year term may remain on the committee, if they request and receive approval from the director.
(d) Advisory Committee members serve without compensation for travel or per diem.
(4) The Advisory Committee meetings must adhere to the Oregon Public Meetings Laws, ORS 192.610–192.690.
(a) The Advisory Committee meets at the request of the department to review ORMAP policies, proposals, funding, and practices.
(b) A department employee designated by the director, presides as the Advisory Committee chair at all meetings.
(c) Advisory Committee members and any other organization or person who expresses interest in Advisory Committee meetings will receive agendas and study notes prepared by the department’s ORMAP staff before the meeting date.
(d) Advisory Committee members or other interested parties with additional agenda items must request an agenda revision from the ORMAP staff to add the item and receive meeting time in which to present the item.
(e) Decisions are made by a consensus of the committee members.
(5) After each funding cycle, the department will post project update information to the publicly-accessible ORMAP website.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 306.135
Hist.: REV 7-2005, f. 12-30-05, cert. ef. 1-1-06; REV 9-2013, f. 12-26-13, cert. ef. 1-1-14; Renumbered from 150-306.135, REV 43-2016, f. 8-12-16, cert. ef. 9-1-16
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 according to the policies and procedures of the receiving agency.
Stat. Auth.: ORS 305.100 & 306.265
Stats. Implemented: ORS 306.265
Hist.: REV 10-2002, f. & cert. ef. 12-31-02; REV 7-2014, f. 12-23-14, cert. ef. 1-1-15; Renumbered from 150-306.265, REV 43-2016, f. 8-12-16, cert. ef. 9-1-16
State Archives • 800 Summer St. NE • Salem, OR 97310