OAR 150-308-0340
Printout or Microfiche 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)
(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)
(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)
(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.
[PUBLICATIONS: Publications referenced are available from the agency.]
Amendment history
Renumbered from 150-308.219, REV 57-2016, f. 8-13-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-308-0150 · Net Capitalized Additions
- 150-308-0160 · Minor Construction
- 150-308-0170 · Establishing a Changed Property Ratio
- 150-308-0180 · Definition of Affected
- 150-308-0190 · Subdivided and Partitioned Property MAV
- 150-308-0200 · Rezoned Property — Calculating Maximum Assessed Value…
- 150-308-0210 · Omitted Property—Allocating Maximum Assessed Value (MAV)
- 150-308-0220 · Exemption, Partial Exemption or Special Assessment…
- 150-308-0230 · Calculation of Maximum Assessed Value (MAV) for Lot Line…
- 150-308-0240 · Real Property Valuation for Tax Purposes
- 150-308-0245 · Partial Exemptions and Special Assessments of Land
- 150-308-0250 · Derivation of Capital Structure and Discount Rates for…
- 150-308-0260 · Industrial Property Valuation for Tax Purposes
- 150-308-0270 · Valuation of Contaminated Property
- 150-308-0280 · Measuring Functional Obsolescence in Industrial Property
- 150-308-0290 · Effective Tax Rate
- 150-308-0300 · Valuation Review of State-appraised Industrial Property.
- 150-308-0310 · Real Market Value and Property Classification as Part of…
- 150-308-0320 · Property With Multiple Leases Assessed as One Parcel
- 150-308-0330 · Contents of Assessment Roll for Condominiums
- 150-308-0340 · Printout or Microfiche Required When Assessment and Tax…
- 150-308-0350 · Filing Requirements for Certain Delayed Annexations by…
- 150-308-0355 · Filing Requirements for Boundary Changes
- 150-308-0360 · Appraisals of Real Property by Registered Appraisers
- 150-308-0370 · Determining Taxable Value for Assessment Charges on…
- 150-308-0380 · Appraisal of Real Property
- 150-308-0390 · Agricultural Land Devoted to Agricultural Purposes;…
- 150-308-0400 · Stipulation Procedures
- 150-308-0410 · Cancellation of Personal Property Assessments
- 150-308-0420 · Exemption of Watercraft Undergoing Repairs
- 150-308-0430 · Valuation of New Construction
- 150-308-0440 · Confidentiality — Returns of Taxable Property
- 150-308-0450 · Industrial Property Returns — Incomplete Returns and…
- 150-308-0470 · County Contractors Having Access to Confidential Records
- 150-308-0480 · Confidentiality of Property Tax Information for…
- 150-308-0490 · Appraisal and Valuation of Industrial Plants
- 150-308-0500 · Confidentiality of Industrial Plant Information
- 150-308-0510 · Definition of Destroyed or Damaged
- 150-308-0520 · Valuation of Nonprofit Homes for the Elderly
- 150-308-0530 · Defining “Communication Services”