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,
(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 (Determination of Responsibility for the Appraisal of Industrial Property), 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 (Department of Revenue Review of the County Assessment, Appeal, Collection, and Distribution of Property Taxes). 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.
Rule 150-306-0120 — Delegation of Responsibility for Industrial Property,