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POL Government Elected Officials Auditor Griffin-Valade Charter, Code & Policies City Code & Charter Online Code & Charter Title 6 Special Taxes Chapter 6.06 District Property Management License
6.06.020 Definitions.

(Amended by Ordinance Nos. 182925 and 185495, effective July 11, 2012.)  Unless the context requires otherwise, the terms used in this Chapter will be defined as follows:

 

A.  “Assessed Value of Improvements” means, for property tax years beginning on or before July 1, 1996, the assessed value of improvements as recorded in the assessment roll for Multnomah County for a specified assessment year and, for property tax years beginning on or after July 1, 1997, the real market value of improvements as recorded in the assessment roll for Multnomah County for a specified assessment year; or, as to property assessed by the Oregon Department of Revenue, the real market value of the property where “real market value” means the minimum amount in cash which could be reasonably expected by an informed seller acting without compulsion from an informed buyer acting without compulsion, in an arm’s length transaction during that assessment year.

 

B.  “Bureau” means the Revenue Bureau of the City ofPortland, along with its employees and agents;

 

C.  “Business property” means real property that is not residential property and is not exempt property.  If real property in the District in part is residential or exempt property and in part is neither residential nor exempt property, then “business property” is that portion of the real property that is neither residential nor exempt property, including a proportionate share of the land.  For a condominium, all condominium units and their undivided interests in the common elements will be treated as a single property;

 

D.  “CPI-W” means the Consumer Price Index for Urban Wage Earners and Clerical Workers forPortland-Salem,OR-WA, not seasonally adjusted, as published semi-annually by the United States Bureau of Labor Statistics;

 

E.  “CPI-W adjustment factor” for a license year means the fraction in which the numerator is the CPI-W HALF1 immediately preceding the commencement of that license fee year and the denominator is the CPI-W for HALF1 for 2011;

 

F.  “District” means an enhanced services district as described in this Chapter;

 

G.  “Elevator capacity” means the pounds of elevator capacity for elevators type PXH, PXVE, and PXE as recorded in the records of the Building Codes Division of the Oregon Department of Consumer and Business Services;

 

H.  “Engaged in property management activities” means:

 

1.  Being financially responsible for a water service provided to a building or, if there is no building on property, to land within the District, in the event there is a single water service serving the property;

 

2.  Being financially responsible for operation of a business or a residential use that exclusively occupies a building or, if there is no building on property, land within the District, in the event there is no water service serving the property;

 

3.  Being financially primarily responsible for the indicia of management of property within the District, in cases not covered by Subsection 1. or 2. Indicia of management of property include, in order of importance, but need not be limited to:

 

a.   Being responsible for a water service provided to common areas of a building;

 

b.   Being responsible for waste disposal service provided to a building, including common areas, or, if there is no building, to land;

 

c.   Being responsible for providing fire insurance for a building;

 

d.   Being responsible for repair and maintenance of a building;

 

e.   Being responsible for operation of heating, ventilating, and air conditioning equipment that serves a building, including common areas; and

 

f.   Being responsible for the operation and maintenance of fire prevention and suppression equipment that serves a building, such as alarm systems and sprinklers.

 

4.   Notwithstanding Subsections 1. through 3. of this Subsection, being an owner of property whose activities in relationship to the property consist only of activities that the owner is mandated by law to carry out will not constitute being “engaged in  property management activities.”

 

I.  “Exempt property” means:

 

1.   Mass shelters, as defined in Chapter 33.910 of this Code;

 

2.   Property owned or being purchased by religious organizations including:

 

a.   Houses of public worship and other additional buildings and property used solely for administration, education, literary, benevolent, charitable, entertainment, and recreational purposes by religious organizations, the lots on which they are situated, and the pews, slips, and furniture therein. However,  “exempt property” does not include any part of any house of public worship or other additional buildings or property which is kept or used as a store or shop or for any purpose other than those stated in this subsection; and

 

b.   Parking lots used for parking or any other use as long as that parking or other use is permitted without charge for no fewer than 355 days during the license year; and

 

3.    Any other property in a particular District established by this Chapter that this Chapter identifies as exempt property for that District.

 

J.   “Licensee” means a person licensed to engage in property management activities within the District under this Chapter;

 

K.   “Manager” means the Director of the Revenue Bureau or his or her designee;

 

L.   “Notice” means a written document mailed by the Bureau by first class mail to the last known address of a licensee as provided to the Bureau in the latest application on file at the Bureau; or, if mailed to a person who is not a licensee, then to the last known address of the person as provided to the Portland Water Bureau or, if that Bureau has no address record, as provided to the Revenue Bureau in the latest general business license tax return on file at the Bureau or, if none, then to such address as may be determined following reasonable investigation;

 

M.   “Person” means a natural person, sole proprietorship, partnership, joint venture, association, club, trust estate, corporation (for profit or not-for-profit), or any other entity capable of engaging in property management activities within the District;

 

N.    “Qualified contractor” means a non-profit corporation or other non-profit entity established by property owners or licensees in the District for the purpose of providing services that benefit the District;

 

O.   “Residential Property” means real property that is exclusively in residential use and is not exempt property.  If part of real property is in residential use and part is not in residential use or is exempt property, then “residential property” is that portion of the real property that is exclusively in residential use and is not exempt property, and a proportionate share of land. Property is considered to be in residential use if the use is within a “Residential Use Category” as defined by Chapter 33.920 of this Code.  For a condominium, all condominium units and their undivided interests in the common elements will be treated as a single property; and

 

P.    “Square feet” and “square footage,” except as otherwise expressly stated in this Chapter, means square footage as recorded in the records of the Multnomah County Office of Assessment and Taxation or, if not so recorded, as measured using the same method as used by the Multnomah County Office of Assessment and Taxation.


Title 6 Special Taxes
Chapter 6.04 Transient Lodgings Tax
Chapter 6.05 Tourism Improvement District
Chapter 6.06 District Property Management License