Or. Admin. R. 166-150-0015 - Assessment and Taxation Records
(1)Additional Tax Due and Valuation
Notices Used to notify property owners of disqualification of specially
assessed property or errors made in the valuation process. Types of
disqualifications include farm, forest, historical, residential or commercial
zone, and others. Types of valuation changes include omitted property, clerical
error, and others. Records notifying property owners of adjudicated notices may
include name, address, value, tax assessed, tax year, and reason for
disqualification or change. (Minimum retention: 3 years after entered on tax
roll)
(2)Annual Tax
Certification Records Record of certified levies to be collected for
each taxing district which was placed on the tax roll and is filed with the
County Clerk. Summarizes taxes levied by property type and levy type. May
include the following information by district: levies, value, offsets, tax
rates, tax losses, add taxes, and percentage of distribution. (Minimum
retention: 6 years)
(3)Appraisal Records Record of
land and building appraisals including all elements used to determine the value
of the property. May include property identification number and legal
description, owner name and address, diagram cards, appraisal activity log,
current value, remarks, sales and building permit history, roll value history,
sketch notes, appeal history, construction detail, improvement valuation, land
valuation, and special use valuation. Also may include records documenting
valuation by year. (Minimum retention: 12 years)
(4)Assessment and Tax Roll
Official record of assessments, tax levied, and changes to the tax roll on all
properties. May include name, address, assessed value, real market value, taxes
levied, legal description, sites address, code area, property class, and any
changes made since previous tax roll. May also include additional tax rolls
previously maintained for deferred homesteads, yield tax, reforestation,
additional tax on timber, and others. (Minimum retention:
(a) Years through 1905: Permanent
(b) Fiscal Years ending in 0 and 5 after
1905: Permanent
(c) Fiscal Years
1906 and later (except years ending in 0 and 5): 50 years)
(5)Assessment Appeal Records
Notification to the Assessor that a property owner disagrees with the assessed
value of the property. May include Board of Property Tax Appeals, Department of
Revenue, or tax magistrate petitions and orders. May also include
correspondence relating to the appeal. Original petition, evidence, and order
are filed with the County Clerk or the Department of Revenue. (Minimum
retention: 2 years)
(6)Assessment Rolls Compilation
of real and personal property values as established by May 1 of each calendar
year. Used to generate taxes in the following tax year. These records were
created prior to the legislative change combining the assessment and tax rolls.
May include name, address, location, account numbers, legal description, and
valuation. (Minimum retention: If Tax Rolls do not exist for the
below-specified time periods, or if the tax and appraisal function is
documented in one record for a particular time period, use the following:
(a) Years through 1905: Permanent
(b) Fiscal Years ending in 0 and 5 after
1905: Permanent
(c) Fiscal Years
1906 and later (except years ending in 0 and 5): 50 years
(d) If separate Tax Rolls exist for the above
specified time periods: 6 years)
(7)Assessor's Maps Cartographic
records produced and maintained by the Assessor outlining the boundaries of
each land parcel subject to separate assessment within the county, with the
parcel's tax lot or account number shown on the parcel. May include code area
boundaries and the assigned code area numbers. (Minimum retention: Retain until
superseded or obsolete)
(8)Bankruptcy Records Monitors
the actions of U.S. Bankruptcy Courts as it pertains to the assessing and
collecting of property taxes. May include notification from the court, request
for relief of automatic stay, reorganization and payment plans, discharges, and
related correspondence. (Minimum retention: 2 years after case
closed)
(9)Department of
Motor Vehicles Form 113 Used to certify that taxes have been paid on
manufactured structures so that they can be moved, sold, or dismantled.
Information may include owner name and address, property location, appraised
value, taxes due and taxes paid. This program moved to Department of Business
and Consumer Services Building Codes Division in May 2005 which issues trip
permits in lieu of DMV Form 113's. (Minimum retention:
(a) Tax Collector information: 1 year
(b) Assessor information: Life of
the structure)
(10)Disqualified Tax Payments
Used to document the collection of taxes for properties that have been
disqualified as having a special assessment. Information may include property
owner name and address, tax year, market or non special assessment value, farm
use value, tax rate, number of years for rate, total additional tax per year,
total tax due, reason for disqualification, and disqualification value.
(Minimum retention: 7 years)
(11)Exemption Claims
Applications by war veterans or veteran's widows and qualifying exempt
organizations for total or partial property tax exemption. May include
applications, marriage licenses, death certificates, military service discharge
records, by-laws, rental agreements, and other records. (Minimum retention: 2
years after superseded or exemption disqualified)
(12)Foreclosure Records
Documents the actions of the Tax Collector during foreclosure and redemption of
real property. May include declarations of delinquency, notifications to
property owner and lien holders, official publication lists, applications for
final judgment and decree, final judgment and decree, record of lien holders,
redemption certificates, deeds of foreclosed property, and related
correspondence. (Minimum retention: 6 years after property deeded to county or
redeemed by recorded interest holder)
(13)Homeowner's Property Tax Relief
Records Applications for property tax reduction based on legislatively
mandated amounts distributed through the Department of Revenue. May include
applications, adjustment, fund transfer, denial, and disqualification records.
(Minimum retention: 2 years)
(14)Journal Vouchers-Roll
Changes Assessor's copy of request to Tax Collector to change or correct
the tax roll in counties where separate records are maintained. May indicate
value, tax code, exemptions and other changes. May include vouchers, opinion
and order from Department of Revenue, Board of Property Tax Appeals orders, and
tax court and supreme court orders. (Minimum retention: 6 years, or until real
property tax rolls of the year affected by the voucher have been foreclosed and
the foreclosed property deeded to the agency)
(15)Partition Plats and Subdivision
Plats Used to document that taxes have been paid on properties prior to
the partition/subdivision development. Information may include parcel
description, name of partition or subdivision, tax lot information, number of
parcels and acres, and amount of taxes paid. (Minimum retention: 2
years)
(16)Personal Property
Delinquent Tax Records Notification by individual correspondence or
official publication to property owner of intent to issue a judgment lien on
personal property for non-payment of taxes. Also used to record or release lien
against owner of property on tax roll. Lien is recorded and retained by the
County Clerk. Includes owner name, type of personal property, account number,
years and amounts delinquent, and authorizing signature. (Minimum retention: 2
years after the associated liens are issued)
(17)Personal Property Returns
Documents the value all business machinery and equipment within the county to
determine the valuation of personal property for taxing purposes. May include
name of taxpayer/business, address, location, signatures, and purchase price
and date purchased of business machinery. (Minimum retention: 6
years)
(18)Ratio
Studies Used to update appraisal values between reappraisals of
property. May include sales data cards, sales verifications, sales ratio
report, and supporting documents. Information on report may include property
sales by neighborhood or reappraisal areas, ratio of sales to property values,
previous study statistics, and individual sales listings. (Minimum retention: 6
years)
(19)Refund
Records Used to record the overpayment of taxes and then to document
that notification was to over payers requesting information on who the refund
should be issued to. Information may include account name and number, property
location, tax lot number, amount of overage, cause of overage, and deadline for
response. (Minimum retention: 6 years)
(20)Revenue (Department of)
Reports Reports sent to the Department of Revenue summarizing
information placed on the tax roll and providing detail of expenditures
supporting reimbursement for operational expenses. Reports may include Summary
of Assessments and Levies (SAL) Report, Property Tax Program Grant Document
Detail Report, and Tax Collection Year-End Report. (Minimum retention: 6
years)
(21)Senior and
Disabled Citizens Tax Deferral Applications Applications by senior
citizens to defer property taxes or special assessments. Disqualification
occurs with death of applicant, property sale, or exceeding income limit. Taxes
are paid by the state with lien attached to property. Applications may include
name, address, location, account number, legal description, deed references,
and authorizing signatures. This series may also include applications for delay
of foreclosure. (Minimum retention: 2 years after disqualified or lien
satisfied)
(22)Special
Valuation Applications Requests for special assessment of properties on
the basis of special use. Uses include forest land, farmland, historic
properties, enterprise zones, and single family residence in commercial zones.
Applications and worksheets may include name, address, account number, number
of acres in use, farm income documentation, historic designation, year
assessed, and real market value (RMV) of property. (Minimum retention: 6 years
after disqualified)
(23)Tax
Collection and Distribution Records Records summary of taxes collected
and distributed. May include date of collection and distribution, amount
distributed, percentage of collection and distribution, year of tax, and
adjustments. (Minimum retention:
(a)
Percentage Distribution Schedule: 25 years
(b) All other records: 3 years)
(24)Tax Lot Cards
Records contain official descriptions of real property and are used to track
land ownership and lot size and also may serve as a deed reference. Records
include tax lot number; the location of the land in reference to township,
range, and section; and a description and record of changes to the property,
acreage, and land owner. (Minimum retention: Permanent)
(25)Tax Payment Records Records
individual payments made by taxpayers on an account. May include county name,
fiscal year for which taxes entered, address, code area, date paid, amount, and
property for which taxes paid. (Minimum retention: 7 years)
(26)Tax Statement Requests
Authorization for lender to pay property taxes on individual properties.
Provides lender information on assessed values and levied taxes on individual
properties. May include account number, lender name and loan number. (Minimum
retention: 2 years)
(27)Tax
Turnover Records Documents amounts paid to each taxing district based on
the Tax Collection and Distribution schedule calculated by the Tax Collector.
Includes date of distribution, district name, and amount distributed. May also
include percentage of collection and distribution, year of tax, and
adjustments. (Minimum retention: 6 years)
(28)Taxing District Records
Notification to the Assessor from city, fire, school, and other special
districts to levy taxes. Includes records received from districts such as
notifications to levy taxes, categorizations of levies, resolutions from
governing body to levy taxes, detail budgets, and public notices. Also may
include tax rate computation sheets and other records used or created by the
Assessor in calculating the tax rates. (Minimum retention:
(a) Notice of Property Tax Levy and
Certification of Categorization: 6 years
(b) All other records: 2 years)
Notes
Stat. Auth.: ORS 192 & 357
Stats. Implemented: ORS 192.005 - 192.170 & 357.805 - 357.895
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