Series Title (Agency Series #): Description, Retention (Legal Citation)
Assessment Vouchers (DART11-006): Records used to recalculate assessments based on changes to tax lots. Vouchers show date, original assessment, corrected assessment, and reason for change.
Retention: Retain 6 years (unscheduled)
Exemption by Application Claims (DART11-002): Applications by qualifying organizations, as specified in ORS chapter 307, for total or partial property tax exemptions. Records vary, but may include application, copies of articles of incorporation, flyers and other organization material, information about property ownership or leasing, property descriptions and maps, exemption face sheet, correspondence, and related documentation.
Retention: Retain 2 years after claim becomes inactive. (MOAR 166-150-0015(11))
In Lieu Assessments (DART11-005): Documents applications for reduced taxes based on businesses that use land but don't own it. Records include applications, copies of lease agreements, and related documentation.
Retention: Retain 6 years after inactive. (unscheduled)
Special Valuation Applications (PV2-003): Requests for special assessments of properties on the basis of special use. Uses include residential rehabilitation program, historic properties, enterprise zones, new housing in distressed urban areas, farmland, forest land, open spaces, and riparian lands. Applications and documentation may include name, address, account number, number of acres in use, year assessed, market value, assessed value, and documentation related to identified use.
Retention: Retain 6 years after claim becomes inactive. (MOAR 166-150-0015(22))
Veteran's Exemption Claims (DART11-001 (previously PV2-001)): Applications by active military veterans or veterans' widows for total or partial property tax exemption. Application shows applicant's name, address, account number, property address, type of exemption claimed, documentation provided, signature, and date. May also include notes canceling exemption, copies of supporting documentation, related correspondence, and data entry batch information.
Retention: Retain 3 years after closed or inactive. (MOAR 166-150-0015(11)) Updated 04/13/2020