Series Title (Agency Series #): Description, Retention (Legal Citation)

Bankruptcy Records (DART3-015): Monitors the U.S. Bankruptcy Court 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.
Retention: Retain 2 years after case closed. (MOAR 166-150-0015(8))

General Notices of Redemption Expiration (DART3-010): Documents the publication of a list of foreclosed properties that will be deeded to the county because the period of time during which they can be redeemed is about to expire. Required by ORS 312.190. Notice includes date of judgment and decree, redemption period expiration date, and warning text.
Retention: Retain 3 years. (Unscheduled)

Redemption Expiration Notification Letters (DART3-002): Documents certified mail notification to property owners and persons responsible for paying taxes that the period during which they can redeem their property will expire. Also called 1-Year Notification Letters. This process is required by ORS 312.125. Records include certified mail receipts, copies of notification letter (if returned undeliverable), printout from tax roll, unclaimed letters, and supporting documentation (copies of title searches, mortgages, etc.).
Retention: Retain permanently. (Unscheduled)

Senior Citizens Tax Deferral Applications (DART3-004): 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 the 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 and related supporting documentation. Information in this series is maintained electronically in the DART tax system.
Retention: Retain 2 years after disqualified or lien satisfied. (MOAR 166-150-0015(21))

Subject to Foreclosure List (DART3-007): List documents properties that are subject to foreclosure. It is used to generate notifications to taxpayers that their property is subject to foreclosure. Information includes property location and description, owners name, and date of foreclosure. Information is maintained in the tax system and produced in duplicate paper form on demand.
Retention: Retain 2 years. (Unscheduled)

Subject to Foreclosure Notices (DART3-003): Documents the mailing of notices to property owners that foreclosure proceedings have been instituted for non-payment of property taxes. Records include unretrieved notices, taxpayer contact record, and copies of mail return receipts. Information includes taxpayer's name and address, tax roll description, date notice received, and other taxpayer contact information.
Retention: Retain 6 years. (MOAR 166-150-0015(12))

Volume Taxpayer Requests For Notices (DART3-006): Documents requests by volume taxpayers that notices of foreclosure be sent to them as well as to the property owner as described in ORS 312.140. Notices vary in format but all show date of request, tax account number, requestor's name and address, property description(s), and signature.
Retention: Retain 2 years. (Unscheduled)

Last updated 11/29/2012