Or. Admin. R. 150-308-0340

Current through Register Vol. 63, No. 5, May 1, 2024

Section 150-308-0340 - Printout Required When Assessment and Tax Rolls do not Constitute a Written Record

All information specified in the laws and administrative rules relating to the assessment roll, the tax roll and the June 30 Tax Collector's Report must be on the printouts or microfiche. The information required on these printouts or microfiche is specified below.

(1) The tax roll must reflect the assessments as of September 25 and show all corrections, changes, and additions made to the data in the computer occurring between September 25 and the date the roll is delivered to the tax collector. In addition to the information specified under ORS 308.215 for the assessment roll, printouts or microfiche must contain the following information.

(a) Tax year;

(b) County;

(c) Mailing address for the tax statement;

(d) Building class;

(e) Manufactured structure "X" plate number or HUD identification number;

(f) All current year taxes extended;

(g) All delinquent taxes as specified in ORS 311.125.

(2) The June 30 Tax Collector's Report must be prepared by July 15 and include all changes, corrections, and additions made to the roll since the preceding June 30 Tax Collector's Report. The report must include all unpaid accounts. This includes all changes from the roll and all effects on tax monies on each account.

(3) The printouts referred to in ORS 308.219 are specifically the assessment roll, tax roll, and the June 30 Tax Collector's Report. Any other listings used are supplemental documents and not part of the required rolls, microfiche or report printouts.

Or. Admin. R. 150-308-0340

RD 10-1985, f. 12-26-85, cert. ef. 12-31-85; RD 8-1991, f. 12-30-91, cert. ef. 12-31-91; REV 6-2003, f. & cert. ef. 12-31-03; Renumbered from 150-308.219, REV 57-2016, f. 8-13-16, cert. ef. 9/1/2016

Forms referenced are available from the agency.

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 308.219