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Section 311.010 - "County court" defined. - Note: The definition of "manufactured structure" provided in 307.021 applies...
Section 311.020 - Collection procedure when offices of assessor and tax collector combined. - (2) In counties where the duties of assessor and tax...
Section 311.075 - Tax collecting obligations transferred to tax collector; pending proceedings unaffected. - (2) The transfer of duties, functions and powers as authorized...
Section 311.105 - Certificate of taxes levied or imposed; preparation; contents; delivery. - (a) Based on the amounts determined under ORS 310.153, the...
Section 311.120 - Adding uncollected tax to tax for succeeding year; placing property as to which tax adjudged void upon rolls; relisting, reassessment and relevying. - (2) There shall be, if necessary, a relisting, reassessment and...
Section 311.125 - Entering delinquent taxes on tax roll. - (1) If delinquent tax payments are to be posted to...
Section 311.135 - Restoration of current assessment roll after destruction or damage. - (2) The provisions of ORS 311.115 as to the time...
Section 311.140 - Restoration of tax rolls after destruction or damage; preparing transcripts as rolls for unpaid taxes. - (2) The tax collector shall then certify that, to the...
Section 311.150 - Adding to, changing or correcting rolls by vouchers; preservation of vouchers. - (2) The vouchers provided for in this section shall be...
Section 311.165 - Collection of taxes upon severance and removal of improvements from the land. - (a) It appears probable that real property improvements, whether assessed...
Section 311.175 - Loss of revenue by school taxing districts; report; calculation. - (a) The amount of taxes on property to fund the...
Section 311.183 - Correction of errors in reports; presentation of reports and corrections to legislative committees. - (2) The reports required under ORS 311.175 shall be certified...
Section 311.205 - Correcting errors or omissions in rolls. - (a) The officer may correct a clerical error. For purposes...
Section 311.206 - Additional taxes resulting from correction of error or omission; date of delinquency; limitations; prepayment. - (b) Notwithstanding ORS 311.205 (2)(b), for purposes of collection and...
Section 311.208 - Notice required when current roll corrections increase value; time for payment of additional taxes; appeals. - (a) A correction is made that applies only to the...
Section 311.216 - Notice of intention to add omitted property to rolls; treatment of unreported or understated property; duty of tax collector. - (2) Property or the excess cost of property, after adjustment...
Section 311.223 - Correction of rolls; filing statement of facts; notice to taxpayer; powers of assessor; appeals. - (2) Immediately after the assessor corrects the assessment or tax...
Section 311.229 - Taxes added to rolls become liens; delinquency of additional taxes; interest added for willful evasion; prepayment. - (2) When it appears to the satisfaction of the assessor...
Section 311.234 - Correction in maximum assessed value; requirements; limitation; filing deadline; appeals. - (2) The assessor shall correct the maximum assessed value of...
Section 311.250 - Tax statements; rules. - (2) The failure of a taxpayer to receive the statement...
Section 311.252 - Copy of tax statement to be sent to mortgagee paying taxes; procedure when information otherwise transmitted. - (2) The tax collector and any mortgagee referred to in...
Section 311.253 - Use of computer record to comply with ORS 311.250; agreement to use record instead of tax statements; rules. - (2) Any request made under this section must be made...
Section 311.255 - Taxes, other charges of taxing agencies and water improvement company charges collected with county taxes. - (2) No taxing district may separately charge or collect any...
Section 311.265 - Payment of taxes with warrants. - (2) The tax collector shall note on each tax receipt...
Section 311.280 - Payment of taxes on part of property assessed as one parcel; division; when division not allowed; division between manufactured structure and parcel. - (2) The assessor or tax collector shall not divide an...
Section 311.345 - Damages and interest for failure to settle taxes on assessment roll or pay over tax moneys. - (2) If a tax collector neglects or refuses to pay...
Section 311.356 - Receipt and notation by tax collector of property tax payments; crediting payments. - (a) The date payment was received. (b) The amount of...
Section 311.361 - Form of tax receipt; numbering; taxpayer’s copy; temporary receipt; destruction of receipts. - (2) If the tax statement has been sent to the...
Section 311.370 - Receipts for taxes collected in advance of extension on the tax roll; entries in assessment roll; deposit of moneys in special account; posting payments; excess collections or deficiencies; reimbursement for refunds. - (b) The assessor shall enter all assessments of property to...
Section 311.375 - Forwarding state taxes by county treasurers. - (2) Each such payment of state taxes shall be made...
Section 311.385 - Deposit of property tax moneys in unsegregated tax collections account; time requirements. - (a) One business day after: (A) Payment of the moneys...
Section 311.388 - Additional taxes or penalties; deposit; distribution. - (2) For purposes of completing the percentage distribution schedule under...
Section 311.390 - Tax and interest distribution percentage schedule; deduction of certain amounts distributable to municipal corporations; changed or additional levies. - (b) If a tax supervising and conservation commission has submitted...
Section 311.392 - County’s option to advance to municipalities taxes levied prior to collection. - (2) If the county advances taxes under this subsection, before...
Section 311.395 - Periodic statements of tax collections; crediting to funds; distribution to taxing units. - (a) For the period beginning on the first Monday following...
Section 311.405 - Tax as lien; priority; effect of removal, sale or transfer of personal property. - (b) If machinery and equipment and the real property upon...
Section 311.410 - Effect of property transfer or lease termination on lien and on taxability of property. - (2) A sale or transfer of personal property or any...
Section 311.411 - Certificate of taxes paid required to record instrument conveying real property to public entity; authorization for agent to withhold taxes; issuance; deficiency as personal debt of transferor; collection. - (a) "Authorized agent" means an agent who is responsible for...
Section 311.412 - Effect of acquisition of property by eminent domain on taxes for prior fiscal years. - (2) In the event the real property acquired by the...
Section 311.413 - Effect of acquisition of property by eminent domain on taxes for fiscal year of acquisition. - (2) In the event the real property acquired by the...
Section 311.415 - Payment of taxes before entry of judgment or order in certain causes. - (2) If the judgment or final order is to be...
Section 311.420 - Dissipation, removal or destruction of value of realty subsequent to assessment or tax day. - (2) If the taxes are not paid before they become...
Section 311.425 - Removing timber before paying taxes on timber or land prohibited; enjoining the cutting or removing of timber. - (2) In addition to the fine provided for in ORS...
Section 311.455 - Tax on personal property as debt; action for collection of taxes; writs of attachment. - (2) If taxes on personal property are not paid before...
Section 311.465 - Summary collection of tax on property about to be removed, sold, dissipated or destroyed. - (a) The county assessor discovers personal property subject to assessment...
Section 311.467 - Review of assessor’s action under expedited collection provisions. - (2) The review shall be governed by the provisions of...
Section 311.473 - Foreclosure sale of property to be removed from county; required notice by financial institution; recourse for failure to give notice. - (2) Failure to give the notice required under subsection (1)...
Section 311.484 - Property tax bankruptcy account. - (a) Due under ORS 311.405 (2) and (3)(a) and (b)...
Section 311.489 - Bankruptcy collections efforts report. - (1) A list of all bankruptcy proceedings for which the...
Section 311.505 - Due dates; interest on late payments; discounts on early payments. - (a) The first one-third on or before November 15; (b)...
Section 311.507 - Discount allowed for certain late payments. - (a) If the taxes are paid within 15 business days...
Section 311.508 - Disposition of interest on late payments; certification of estimated interest. - (a) Twenty-five percent of the interest charged and collected under...
Section 311.512 - Collection of taxes on manufactured structures. - (2) The seizure and sale for tax delinquency of a...
Section 311.513 - Collection of additional taxes due upon resolution of appeal. - (2) If the additional taxes described in this section are...
Section 311.520 - When cities exempt from penalty and interest. - (2) The amendments by subsection (1) of this section do...
Section 311.531 - Tax collector to file annual statement compiled from tax rolls. - (a) The total amounts certified under ORS 311.105 (1) to...
Section 311.545 - Notice of delinquent taxes on real property. - (a) A brief description of each parcel of real property....
Section 311.547 - Notice of delinquent taxes on personal property. - (1) The total amount of taxes due and delinquent; (2)...
Section 311.549 - Delinquent taxes on machinery and equipment collectible as taxes on real or personal property. - (a) The provisions of ORS chapter 311 applicable to personal...
Section 311.610 - Warrants to enforce payments of taxes on personal property. - (2) The warrant shall contain: (a) The name of the...
Section 311.615 - Notice of warrants. - (A) One publication of the notice in a newspaper of...
Section 311.625 - Recordation of warrant in lien record; lien on real and personal property. - (2) Thereupon, the amount of the warrant, so recorded, shall...
Section 311.635 - Execution; release of lien. - (2) The tax collector shall release the lien of any...
Section 311.636 - Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State; electronic notice of release or cancellation; fees. - (a) "Business personal property" means tangible personal property, and machinery...
Section 311.637 - Expiration and extension of electronic notice of warrant. - (2)(a) At any time before an electronic notice of a...
Section 311.639 - Seller of business personal property to provide purchaser with property tax disclosure notice. - (1) Whether any property taxes assessed on the property for...
Section 311.641 - Bona fide purchaser of business personal property; release of lien. - (a) In good faith; (b) For value; (c) In an...
Section 311.642 - Compromise property tax payment from purchaser of business personal property; release of lien; total amount of taxes remains personal liability of taxpayer at time of assessment; refund to purchaser. - (b) The amount of the compromise payment must be equitable...
Section 311.644 - Seizure and sale of personal property or real property machinery and equipment for delinquent property tax; notice. - (2)(a) Each year, the tax collector may collect taxes on...
Section 311.645 - Charging personal property taxes against real property. - (2) Subsection (1) of this section shall not be applicable...
Section 311.651 - Collection of taxes on real property of public entity held under leasehold or other interest less than fee; writs of attachment. - (2) Ad valorem property taxes assessed on real property pursuant...
Section 311.655 - Companies assessed by Department of Revenue; tax as debt; lien for taxes; action for collection; warrant for payment. - (2) Whenever taxes so assessed and levied against any of...
Section 311.656 - Notice to tax collector on foreclosure of security interest or lien on taxable personal property or real property machinery and equipment; effect if taxes due. - (2) Upon receipt of the notice under subsection (1) of...
Section 311.658 - Collection, payment of state levy; informing State Treasurer of state levy for bonded indebtedness and interest; rules. - (2) The state shall be considered a taxing district for...
Section 311.666 - Definitions for ORS 311.666 to 311.701. - (1) "Consumer Price Index for All Urban Consumers, West Region"...
Section 311.667 - Sunset of homestead deferral program. - Note: Section 1, chapter 494, Oregon Laws 2013, provides: Sec....
Section 311.668 - Eligibility of individuals by age or disability; limits on household income and net worth; delinquent or canceled deferred taxes. - (A) An individual who is, or two or more individuals...
Section 311.670 - Eligibility of property. - (2)(a) The property for which the claim is filed must...
Section 311.672 - Claim form; deadline; eligibility determination by Department of Revenue; effect of eligibility; limitation on number of new deferrals granted; appeals. - (A) Be in writing on a form supplied by the...
Section 311.673 - State liens against tax-deferred property. - (2) The deferred property tax lien may be foreclosed by...
Section 311.674 - Listing of tax-deferred property; interest accrual. - (2) When requested by the department, the tax collector shall...
Section 311.675 - Recording liens; recording constitutes notice of state lien. - (2)(a) The recording of tax-deferred properties under subsection (1) of...
Section 311.676 - State to pay counties amount equivalent to deferred taxes. - (2) The department shall maintain accounts for each deferred property...
Section 311.678 - Annual notice to taxpayer claiming deferral in current tax year. - (a) Inform the taxpayer that the property taxes have or...
Section 311.679 - Estimate of deferred taxes; lien; foreclosure; voluntary payment. - (b) The department shall have a lien in the amount...
Section 311.681 - Request for retroactive deferral. - (2) The director may, in the discretion of the director,...
Section 311.683 - Continued deferral after Department of Transportation condemnation; application; requirements; rules. - (a) Filing a written notice of intent to continue deferral...
Section 311.684 - Events requiring payment of deferred tax and interest. - (1) The taxpayer who claimed deferral of property taxes on...
Section 311.686 - Time for payments; delinquency; foreclosure. - (a) The deferral of taxes for the assessment year in...
Section 311.687 - Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral. - (a) Is younger than 62 years of age; or (b)...
Section 311.688 - Claim by surviving spouse or disabled heir to continue tax deferral. - (a)(A) The surviving spouse of the taxpayer is or will...
Section 311.689 - Certification of continuing eligibility. - (2) The department shall notify the taxpayers in writing of...
Section 311.690 - Voluntary payment of deferred tax and interest. - (2) Subject to subsection (3) of this section, all or...
Section 311.691 - Taxes unpaid before deferral as lien; effect on foreclosure; exceptions. - (2) This section does not apply if: (a) The tax-deferred...
Section 311.693 - Application to delay foreclosure; appeals. - (2)(a) Upon receipt of an application under subsection (1) of...
Section 311.694 - Reimbursement of state for taxes uncollected after foreclosure. - (2) Immediately upon payment, the county treasurer shall notify the...
Section 311.695 - Joint and several liability of transferees for deferral amounts. - (a) Is occupying, leasing out or otherwise using the tax-deferred...
Section 311.696 - Limitations on effect of ORS 311.666 to 311.701. - (1) Prevent the collection, by foreclosure, of property taxes which...
Section 311.700 - Deed or contract clauses prohibiting application for deferral are void; reverse mortgage prohibition; exceptions. - (2) Notwithstanding ORS 311.670, a homestead that is pledged as...
Section 311.701 - Senior Property Tax Deferral Revolving Account; sources; uses. - (a) County tax collectors of property taxes deferred for tax...
Section 311.702 - Definitions for ORS 311.702 to 311.735. - (1) "Department" means the Department of Revenue. (2) "Homestead" has...
Section 311.704 - Claim to defer special assessment for local improvement. - (2) If a guardian or conservator has been appointed for...
Section 311.706 - Requirements for deferral. - (a) The taxpayer filing the claim for deferral must be...
Section 311.708 - Claim form; filing date. - (a) Describe the homestead. (b) Recite facts establishing the eligibility...
Section 311.711 - Duties of bond lien docket or assessment lien record officer; liens; interest; foreclosure. - (a) Show by an entry on the bond lien docket...
Section 311.716 - Events requiring payment of deferred special assessment; duty to inform Department of Revenue. - (a) The taxpayer who claimed deferral of collection of special...
Section 311.718 - Time for payments; delinquency. - (2) If the amounts falling due as provided in this...
Section 311.721 - Election by spouse to continue deferral. - (a) The spouse of the taxpayer is or will be...
Section 311.722 - Extension of time for payment upon death of claimant; five-year limit; bond; interest. - (a) The homestead property becomes property of an individual or...
Section 311.723 - Voluntary payment of deferred special assessment. - (a) The taxpayer who filed the claim for deferral or...
Section 311.725 - Disposition of collected special assessments; reimbursement of state. - (2) The department shall enter the amount received against the...
Section 311.727 - Deferred special assessments uncollected after foreclosure; reimbursement of state by taxing units. - (2) Any amount paid over to the department under subsection...
Section 311.729 - Limitations on effect of ORS 311.702 to 311.735. - (1) Prevent the collection, by foreclosure, of delinquent property taxes...
Section 311.730 - Payments by state to local officers; dates of payment; small special assessment amounts prepaid. - (a) All deferred special assessment amounts accruing between January 1...
Section 311.731 - Remittance to state of prepaid amounts when deferral ends. - (2) The remittance shall be made on or before August...
Section 311.740 - Definitions for ORS 311.740 to 311.780. - (1) "Commissioners" means the county court, board of county commissioners...
Section 311.745 - Election to defer taxes in disaster area; eligibility. - (2) When the taxpayer exercises an option to defer taxes...
Section 311.750 - Qualifications. - (1) The property must be located in a disaster area....
Section 311.755 - Time for payment; interest on deferred taxes; delinquency. - (1) One-fifth (20 percent) of the deferred taxes shall be...
Section 311.759 - Voluntary payment; satisfaction of deferred property tax lien. - (2) When the deferred taxes and accrued interest are paid...
Section 311.761 - Recordation of tax deferred properties; recording constitutes notice of lien. - (2) The recording of the tax deferred properties under subsection...
Section 311.771 - Liens; priority; foreclosure proceeding. - (2) The lien may be foreclosed by the department as...
Section 311.775 - Notice of deferral to assessor by department; rate of interest on deferred taxes. - (2) When requested by the department, the tax collector shall...
Section 311.780 - Payment of tax deferred amounts to county by state; availability of moneys. - (2) The Department of Revenue shall maintain accounts for each...
Section 311.790 - Cancellation of uncollectible property tax. - (2) If the tax collector determines that additional taxes on...
Section 311.795 - Cancellation of delinquent taxes on certain donated property; cancellation where total is $10 or less. - (2) A county governing body may cancel all delinquent real...
Section 311.804 - Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands. - (2) This section does not apply to irrigation or drainage...
Section 311.806 - Refund of taxes on real and personal property; credit against total tax liability account of person owed refund. - (a) To the person described in ORS 309.100 (1) and...
Section 311.807 - Refund reserve account; deposits; payment of refunds; rules. - (2)(a) Each year, the treasurer may deposit in the refund...
Section 311.808 - When refund on real property, manufactured structure or floating home prohibited. - (1) A mortgagee has requested the tax statement for the...
Section 311.812 - No interest on refunds under ORS 311.806; exceptions; rate. - (2) Interest as provided in subsection (3) of this section...
Section 311.814 - Appeal of large amounts of value; reserve account for refunds. - (2) The reserve shall consist of an amount representing that...
Section 311.821 - Refunds authorized in event of certain boundary changes of taxing districts; reimbursements. - (2) Whenever in any year the boundaries of a taxing...
Section 311.855 - Definitions for ORS 311.850 to 311.870. - (1) A thermal power plant, as defined in ORS 469.300....
Section 311.860 - Agreement for prepayment; contents; filing; certificate of payment. - (a) The payment of moneys to the taxing unit by...
Section 311.990 - Penalties. - (2) Violation of ORS 311.350 is a Class B misdemeanor....