Oregon Statutes - Chapter 311 - Collection of Property Taxes

• 311.005   “Tax collector” defined.
  As used in the tax laws of this state, “tax collector” means the person or officer who by law is charged with the duty of...
• 311.010   “County court” defined.
  As used in the tax laws of this state, unless the context requires otherwise, “county court” includes the board of county commissioners or other governing...
• 311.015   Recovery of damages and costs by person injured by false return or fraudulent act of tax collector.
  If a person is injured by the false return or fraudulent act of a tax collector, such person shall recover upon suit, brought on the...
• 311.020   Collection procedure when offices of assessor and tax collector combined.
  (1) Wherever a statute provides for the assessor to certify an assessment to the tax collector for collection, the person exercising the duties of both...
• 311.055   Tax collector.
  The county court or board of county commissioners of each county shall designate the tax collector thereof. [Amended by 1973 c.305 §1]
• 311.060   Bond.
  Before entering upon the duties the tax collector shall give a bond, issued by some responsible surety company, or given by some responsible surety or...
• 311.065   Deputies and clerical assistance.
  Each county tax collector shall be entitled to such deputies and clerical assistance as may be necessary properly to transact the business and perform the...
• 311.070   Tax collecting functions of sheriff transferred to designated tax collector.
  Upon the designation of someone, other than the sheriff as tax collector of a county, all the duties, functions and powers of the sheriff of...
• 311.075   Tax collecting obligations transferred to tax collector; pending proceedings unaffected.
  (1) The rights, duties and obligations of a sheriff legally incurred under contracts, leases and business transactions, entered into with respect to duties, functions and...
• 311.105   Certificate of taxes levied or imposed; preparation; contents; delivery.
  (1) After the assessor has completed the apportionment, extension and imposition of taxes on property on the assessment roll, the assessor shall make a certificate,...
• 311.110   Warrant of clerk authorizing collection of taxes.
  After receiving the certificate required by ORS 311.105, the county clerk shall forthwith issue to the county assessor a warrant, in the name of the...
• 311.115   Delivery of assessment roll to tax collector; tax roll.
  The assessor shall deliver the roll to the tax collector each year at such time as the assessor and the tax collector agree is necessary...
• 311.120   Adding uncollected tax to tax for succeeding year; placing property as to which tax adjudged void upon rolls; relisting, reassessment and relevying.
  (1) If a tax levied on property liable to taxation is prevented from being collected for any year or years by reason of an erroneous...
• 311.125   Entering delinquent taxes on tax roll.
  Immediately after receipt of the tax roll each year: (1) If delinquent tax payments are to be posted to the previous year’s rolls the tax...
• 311.130   [Repealed by 1965 c.344 §42]
• 311.135   Restoration of current assessment roll after destruction or damage.
  (1) If the current assessment roll of any county is destroyed or damaged by fire or other disaster, the county assessor shall repair and restore...
• 311.140   Restoration of tax rolls after destruction or damage; preparing transcripts as rolls for unpaid taxes.
  (1) If the tax rolls of any county are destroyed or damaged, the tax collector of the county shall prepare transcripts of those parts of...
• 311.145   Supplying materials and clerical help to restore rolls.
  The county court shall supply and furnish the tax collector and assessor with the books and other materials and clerical help necessary to carry out...
• 311.150   Adding to, changing or correcting rolls by vouchers; preservation of vouchers.
  (1) In lieu of the procedures for additions, changes or corrections to the assessment and tax rolls authorized by ORS 309.120, 311.205, 311.370 (5), 311.645,...
• 311.160   Correction of rolls to reflect order on appeal of large amount of value; disposition of additional taxes; interest; limited to appeals from tax years before 1997-1998.
  (1)(a) Where a final order is entered in any appeal described in ORS 308.020 (1) or the expiration of the appeal period has occurred, the...
• 311.165   Collection of taxes upon severance or removal of improvements from the land.
  (1) If in the opinion of the assessor: (a) It appears probable that real property improvements, whether assessed as improvements only or as real property...
• 311.175   Loss of revenue by school taxing districts; calculation; report; preparation.
  (1) Each year, within five working days after preparation of the certificate required under ORS 311.105, the county assessor shall report to the Department of...
• 311.177   Amount of taxes certified for school taxing districts and county school fund for 1990-1991; report; preparation.
  The Department of Revenue shall prepare a report of the total amount of taxes, other than taxes to pay principal and interest on bonded indebtedness,...
• 311.179   State school revenue replacement obligation for 1991-1992; calculation; report; preparation.
  (1) The Department of Revenue shall prepare a report of the state’s constitutional replacement obligation for the 1991-1992 fiscal year. The constitutional replacement obligation shall...
• 311.181   State school revenue replacement obligation for 1992-1993 through 1995-1996; calculation; reports; preparation.
  (1) For each tax year beginning on or after July 1, 1992, and before July 1, 1996, the Department of Revenue shall prepare a report...
• 311.183   Correction of errors in reports; presentation of reports and corrections to legislative committees.
  (1) The Department of Revenue may correct any errors it discovers in any report certified under ORS 311.175 to 311.181. Any corrections certified to the...
• 311.205   Correcting errors or omissions in rolls.
  (1) After the assessor certifies the assessment and tax roll to the tax collector, the officer in charge of the roll may correct errors or...
• 311.206   Additional taxes resulting from correction of error or omission; date of delinquency; limitations.
  (1)(a) Except as provided in paragraph (b) of this subsection, when the roll is corrected under ORS 311.205, and taxes are added to the roll,...
• 311.207   [1965 c.344 §18(1),(2),(9),(10) (enacted in lieu of 311.210); 1971 c.574 §3; 1977 c.584 §1; 1979 c.692 §6; 1991 c.459 §234; 1997 c.541 §281; renumbered 311.216 in 1997]
• 311.208   Notice required when current roll corrections increase value; time for payment of additional taxes.
  (1) The assessor shall notify the property owner of record or other person claiming to own the property or occupying the property or in possession...
• 311.209   [1965 c.344 §18(3) (enacted in lieu of 311.210); 1979 c.692 §7; 1997 c.541 §282; renumbered 311.219 in 1997]
• 311.210   [Amended by 1955 c.720 §2; 1959 c.56 §2; repealed by 1965 c.344 §17 (311.207, 311.209, 311.211 and 311.213 enacted in lieu of 311.210)]
• 311.211   [1965 c.344 §18(4), (5), (6), (7) (enacted in lieu of 311.210); 1977 c.870 §37; 1993 c.270 §56; 1995 c.650 §70; 1997 c.541 §§283,284; renumbered 311.223 in 1997]
• 311.212   [1991 c.459 §236; renumbered 311.226 in 1997]
• 311.213   [1965 c.344 §18(8) (enacted in lieu of 311.210); 1975 c.704 §1; 1995 c.256 §7; renumbered 311.229 in 1997]
• 311.215   [Amended by 1981 c.897 §46; renumbered 311.232 in 1997]
• 311.216   Notice of intention to add omitted property to rolls; treatment of unreported property; treatment of understated property; duty of tax collector.
  (1) Whenever the assessor discovers or receives credible information, or if the assessor has reason to believe that any real or personal property, including property...
• 311.219   Notice of intention to assess omitted property.
  Notice shall be given to the person claiming to own the property or occupying it or in possession thereof of the assessor’s intention to add...
• 311.220   [Amended by 1971 c.384 §1; 1989 c.297 §1; 1991 c.459 §237; renumbered 311.235 in 1997]
• 311.223   Correction of rolls; filing statement of facts; notice to taxpayer; powers of assessor; appeal.
  (1) If the person or party notified as provided in ORS 311.219 does not appear or if the person or party appears and fails to...
• 311.226   Tax assessed on omitted property deemed imposed in year for which property was omitted.
  Omitted property shall be deemed assessed and any tax on it shall be deemed imposed in the year or years as to which the property...
• 311.229   Taxes added to rolls become liens; delinquency of additional taxes; interest.
  (1) When the taxes are added to an assessment or tax roll under ORS 311.216 to 311.232, the additional taxes shall be added to the...
• 311.232   Mandamus to require placing of omitted property on roll.
  If any officer described in ORS 311.216 to 311.232 fails to comply with ORS 311.216 to 311.232 on the discovery by the officer, or on...
• 311.234   Correction in maximum assessed value; requirements; limitation; filing deadline; appeals.
  (1) Notwithstanding ORS 311.205 (1)(b), the current owner of property or other person obligated to pay taxes imposed on property may petition the county assessor...
• 311.235   Bona fide purchaser; when taxes become lien.
  No ad valorem taxes imposed on real property, a manufactured structure or a floating home purchased by a bona fide purchaser shall be a lien...
• 311.250   Tax statements; rules.
  (1) Except as to real property assessed to “unknown owners” pursuant to ORS 308.240 (2), on or before October 25 in each year, the tax...
• 311.252   Copy of tax statement to be sent to mortgagee paying taxes; procedure when information otherwise transmitted.
  (1) If a mortgagee is required or authorized to pay the ad valorem taxes on a manufactured structure or on real property that is subject...
• 311.253   Use of computer record to comply with ORS 311.250; agreement to use record instead of tax statements; rules.
  (1) Notwithstanding ORS 311.250, if to meet the requirements of ORS 311.250, the tax collector must deliver or mail multiple tax statements to the same...
• 311.255   Taxes, other charges of taxing agencies and water improvement company charges collected with county taxes.
  (1) All ad valorem property taxes, taxes on property that are imposed upon property subject to ad valorem taxation and all special assessments, fees or...
• 311.260   Payment of taxes in lawful money.
  Except as provided in ORS 311.265, all taxes levied in this state shall be collected and paid in lawful money of the United States, and...
• 311.265   Payment of taxes with warrants.
  (1) Any warrant of a county or of any municipal corporation, taxing district or political subdivision shall be received, without regard to priority of issue...
• 311.270   Discounting county orders prohibited.
  No county officer shall purchase or receive in payment of taxes or in exchange, or otherwise, any county orders or any demand against the county...
• 311.275   Grantor and grantee or buyer and seller proportionally liable.
  As between the grantor and the grantee of real property or the buyer and seller of personal property, when there is no express agreement as...
• 311.280   Payment of taxes on part of property assessed as one parcel; division; when division not allowed; division between manufactured structure and parcel.
  (1) Any person desiring to pay taxes on any part of any real estate assessed as one parcel or tract may do so by applying...
• 311.285   Right of action of occupant or tenant paying tax against person who should pay; retention out of rent.
  If any tax on any real estate is paid by or collected from an occupant or tenant when there is some other person who, by...
• 311.290   [Repealed by 1953 c.705 §2]
• 311.325   [Repealed by 1965 c.344 §42]
• 311.330   [Repealed by 1965 c.344 §42]
• 311.335   [Repealed by 1969 c.595 §17]
• 311.340   [Repealed by 1969 c.595 §17]
• 311.345   Recovery of damages and interest for failure to settle taxes on assessment roll or for withholding payment of public moneys.
  (1) If a tax collector fails to make settlement of the taxes included in the assessment roll within the time required by ORS 311.395, the...
• 311.350   Money received for specific object to be kept in proper fund.
  Money collected or received by any officer for a distinct and specified object shall be kept as a separate fund for the specified object and...
• 311.355   [Repealed by 1965 c.344 §22 (311.356 and 311.361 enacted in lieu of 311.355)]
• 311.356   Receipt by tax collector of property tax payments; crediting payments.
  (1) After receipt of the tax roll each year the tax collector shall receive and receipt for all moneys received for taxes and other amounts...
• 311.360   [Repealed by 1965 c.344 §42]
• 311.361   Form of tax receipt; numbering; taxpayer’s copy; temporary receipt; destruction of receipts.
  (1) Every tax receipt shall state plainly on its face the name of the county, the fiscal year for which the taxes entered therein have...
• 311.365   [Repealed by 1965 c.344 §42]
• 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.
  (1)(a) For all taxes, penalties and other charges collected by the tax collector under, including, but not limited to, ORS 92.095, 100.110, 285C.050 to 285C.250,...
• 311.373   [1983 c.474 §1; repealed by 1993 c.270 §73]
• 311.375   Forwarding state taxes by county treasurers.
  (1) On or before December 1 in each year each county treasurer shall pay over to the State Treasurer one-half of the amount of state...
• 311.385   Deposit in unsegregated tax collections account; time requirements.
  (1) The tax collector shall deposit all property tax moneys with the county treasurer no later than: (a) One business day after: (A) Payment of...
• 311.388   Additional taxes or penalties; deposit; distribution.
  (1) Additional taxes or penalties collected because of the disqualification of property from special assessment or exemption shall be deposited in the unsegregated tax collections...
• 311.390   Tax and interest distribution percentage schedule; changed or additional levies.
  (1) When the tax collector receives the assessor’s certificate pursuant to ORS 311.115, the tax collector shall prepare and file with the county treasurer a...
• 311.391   Notice to taxing districts of amount of taxes imposed on property for tax year.
  No later than five working days after the tax collector files with the county treasurer the percentage schedule required under ORS 311.390, the tax collector...
• 311.392   County’s option to advance to municipalities taxes levied prior to collection.
  (1) If, in the discretion of the county court, it is more economical to advance to those municipalities from the general fund of the county...
• 311.395   Periodic statements of tax collections; crediting to funds; distribution to taxing units.
  (1) The tax collector shall make statements of the exact amounts of property tax moneys in cash and warrants collected as follows: (a) For the...
• 311.405   Tax as lien; priority; effect of removal, sale or transfer of personal property.
  (1) All ad valorem property taxes lawfully imposed or levied on real or personal property are liens on such real and personal property, respectively. Such...
• 311.410   Effect of property transfer or lease termination on lien and on taxability of property.
  (1) Real property or personal property that is subject to taxation on July 1 shall remain taxable and taxes levied thereon for the ensuing tax...
• 311.412   Effect of acquisition of property by state or political subdivision by eminent domain on taxes for prior fiscal years.
  (1) Whenever, by eminent domain proceedings, the State of Oregon or any political subdivision thereof acquires title to any real property upon which property taxes...
• 311.413   Effect of acquisition of property by state or political subdivision by eminent domain on taxes for current fiscal year.
  (1) Whenever, by eminent domain proceedings, the State of Oregon or any political subdivision thereof acquires title to any real property upon which property taxes...
• 311.414   Date of acquisition for purposes of ORS 311.412 and 311.413.
  For the purposes of ORS 311.412 and 311.413, the date of acquisition of real property by eminent domain proceedings by the State of Oregon or...
• 311.415   Payment of taxes before entry of judgment or order in certain causes.
  (1) Before any judgment or final order shall be entered or become operative in any court in this state in any of the causes listed...
• 311.420   Dissipation, removal or destruction of value of realty subsequent to assessment or tax day.
  (1) All taxes levied on real property, the value of which is substantially dissipated, removed or destroyed by the owner thereof, or by the authority...
• 311.425   Removing timber before paying taxes on timber or land prohibited; enjoining the cutting or removing of timber.
  (1) No person, firm or corporation shall log off or remove any standing or down timber until the taxes then due and payable on the...
• 311.430   Remedy of ORS 311.420 and 311.425 as cumulative.
  ORS 311.420 and 311.425 shall be construed as cumulative of all other remedies for the collection of taxes against real property and shall not be...
• 311.455   Tax on personal property as debt; action for collection of tax.
  (1) All taxes levied on personal property shall be a debt due and owing from the owner of the personal property. (2) If taxes on...
• 311.460   [Repealed by 1975 c.365 §4]
• 311.465   Summary collection of delinquent tax or tax on property about to be removed, sold or destroyed.
  (1) Subsection (2) of this section applies if: (a) The county assessor discovers personal property subject to assessment for taxation in any year and taxes...
• 311.467   Review of assessor’s action under expedited collection provisions.
  (1) When any assessor, under ORS 311.165 or 311.465, demands payment of taxes on real or personal property before such taxes otherwise become due and...
• 311.470   Distraining property about to be removed from state or dissipated.
  If at any time the tax collector has reason to believe that personal property, including property classified as real property machinery and equipment, is being...
• 311.473   Foreclosure sale of property to be removed from county; required notice by financial institution; recourse for failure to give notice.
  (1) Any financial institution, as defined in ORS 317.010, or agent or representative of a financial institution, that, in the process of foreclosing any security...
• 311.475   Collecting and remitting taxes on property removed from one county to another.
  If personal property, including property classified as real property machinery and equipment, on which taxes are due and unpaid has been removed from one county...
• 311.480   Bankruptcy accelerates property taxes; presenting claim.
  If a tax has been levied against real or personal property, and thereafter and prior to the date the tax becomes due and payable, the...
• 311.484   Property tax bankruptcy account.
  (1) A county may establish a property tax bankruptcy account. The account shall consist of interest earned on the account and moneys deposited into the...
• 311.485   [Repealed by 1965 c.344 §42]
• 311.489   Bankruptcy collections efforts report.
  Not later than September 1 of each year, the tax collector shall distribute to all taxing districts a report that outlines bankruptcy collection efforts for...
• 311.500   [1989 c.796 §§10,22; 1991 c.459 §253; 1997 c.782 §7; repealed by 1999 c.701 §10]
• 311.505   Due dates; interest on late payments; discounts on early payments.
  (1) Except as provided in subsection (6) of this section, the first one-third of all taxes and other charges due from the taxpayer or property,...
• 311.506   Review of rate of interest by Legislative Assembly.
  During each biennial regular session, the Legislative Assembly shall review the rate of interest, as specified under ORS 311.505 (2) that is charged and collected...
• 311.507   Discount allowed for certain late payments.
  (1) Notwithstanding the requirement in ORS 311.505 (3) that to receive a discount upon payment of taxes, the taxes must be paid on or before...
• 311.508   Disposition of interest on late payments; certification of estimated interest.
  (1) Except as provided under subsection (2) of this section and notwithstanding ORS 311.505 (5): (a) Twenty-five percent of the interest charged and collected under...
• 311.510   Date of delinquency.
  Taxes on real property not paid on or before May 15 shall be delinquent. Taxes on personal property shall become delinquent whenever any third thereof,...
• 311.512   Collection of taxes on manufactured structures.
  (1) Taxes on manufactured structures assessed as real property shall become due, become delinquent, and be collected at the same time and in the same...
• 311.513   Collection of taxes due upon resolution of appeal.
  (1) Whenever any property value or claim for exemption or cancellation of a property tax assessment is appealed to the board of property tax appeals...
• 311.514   Computation of interest when interest computation date falls on Saturday, Sunday or legal holiday.
  If any date for which interest is computed by a tax collector falls on a Saturday, or on a Sunday or any legal holiday, the...
• 311.515   Partial payments.
  Partial payments of taxes levied and charged on any property of at least $40 may be made at any time. Interest shall be charged and...
• 311.520   When cities exempt from penalty and interest.
  (1) If incorporated cities have acquired or acquire title to real property, through foreclosure or settlement of any lien, upon which property taxes have become...
• 311.525   Property acquired by state remains subject to tax lien; cancellation of interest and penalties.
  If the State of Oregon acquires title to real property through foreclosure of mortgage held on the property by the state, or other means in...
• 311.530   [Amended by 1957 c.324 §9; repealed by 1965 c.344 §29 (311.531 enacted in lieu of 311.530)]
• 311.531   Tax collector to file annual statement compiled from tax rolls.
  (1) On or before August 1 of each year the tax collector shall file with the county clerk a statement, on forms supplied by the...
• 311.540   [Repealed by 1965 c.344 §42]
• 311.545   Notice of delinquent taxes on real property.
  (1) As soon as practicable after taxes become delinquent each year, the tax collector shall send to each person, firm or corporation shown on the...
• 311.547   Notice of delinquent taxes on personal property.
  After any installment of personal property taxes becomes delinquent, and from time to time thereafter at the discretion of the tax collector, the tax collector...
• 311.550   Return address on envelope containing notice.
  All envelopes used by the tax collector in mailing statements or notices pertaining to the collection of taxes shall contain thereon a suitable return address....
• 311.555   Property owners to furnish addresses.
  Each person, firm or corporation owning real or personal property within the state, or against whom taxes upon real or personal property are chargeable, shall...
• 311.560   Noting address on tax roll.
  The tax collector shall note upon the tax roll, or in any other manner the tax collector deems most feasible, the true and correct address...
• 311.565   Effect of tax collector’s failure to keep address or give notice.
  The failure of the tax collector to keep true and correct addresses, as provided in ORS 311.560, or to give the notice in the manner...
• 311.605   “Person” defined for ORS 311.605 to 311.635.
  As used in ORS 311.605 to 311.635, “person” includes any individual, firm, copartnership, company, association, corporation, estate, trust, trustee, receiver, syndicate or any group or...
• 311.610   Warrants to enforce payments of taxes on personal property.
  (1) Promptly after a period of 30 days has elapsed from the date any tax on personal property has become delinquent (or within such period,...
• 311.615   Service of warrants by publication.
  (1) Notice of the warrants required by ORS 311.610 and the issue thereof, except as provided in ORS 311.620, shall be given by four consecutive...
• 311.620   Service of warrant.
  If it is deemed expedient to do so, notice may be given either by service of any warrant in the same manner as summons is...
• 311.625   Filing warrants; entry in lien record; lien on real and personal property.
  (1) Immediately after service of the warrant, or on completion of service by publication, as the case may be, the tax collector shall have the...
• 311.630   Procedure of ORS 311.605 to 311.635 mandatory.
  Except as provided in ORS 311.610, the process of issuing, serving, recording and executing warrants covering all delinquent taxes on personal property, as provided in...
• 311.633   Fee for service of warrant under ORS 311.605 to 311.635.
  The fee for service of a warrant pursuant to ORS 311.605 to 311.635 by publication, by mail or by personal service shall be $15. If...
• 311.635   Execution; release of lien.
  (1) When the warrant has been recorded, the tax collector shall proceed to collect the amount due on the warrant in the manner prescribed by...
• 311.640   Levy and sale of personal property or real property machinery and equipment for delinquent property tax; notice.
  (1) As used in this section, “property” is limited to personal property and machinery and equipment that is characterized by the county assessor as real...
• 311.645   Charging personal property taxes against real property.
  (1) Whenever, after delinquency, in the opinion of the tax collector, it becomes necessary to charge taxes on personal property against real property in order...
• 311.650   Collection of taxes on real property of the United States held under contract of sale, lease or other interest less than a fee.
  In addition to all other remedies available for the collection of taxes, all taxes levied in any year against real property held under contract of...
• 311.655   Companies assessed by Department of Revenue; tax as debt; lien for taxes; action for collection; warrant for payment.
  (1) Except as provided in ORS 308.640 and 308.820, all taxes assessed and levied against the properties, both real and personal, of companies specified in...
• 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.
  (1) No security interest in, or other lien upon, taxable personal property or real property machinery and equipment shall be foreclosed by the sale of...
• 311.657   Transmission of transcript of apportionment to county clerks; notice of levy.
  Upon the filing of the certificate as to the amount of revenue to be raised for state purposes and apportionment of a levy, as required...
• 311.658   Collection, payment of state levy; informing State Treasurer of state levy for bonded indebtedness and interest; rules.
  (1) Each of the several counties shall collect and pay over as required by law the amount apportioned as provided under ORS 311.657 and 311.375...
• 311.660   State levy collection limited to levies for payment of bonded indebtedness and interest.
  The State of Oregon shall not for any fiscal year collect a state property tax, either directly or by apportionment among the several counties, in...
• 311.662   Validity of state levy for payment of bonded indebtedness and interest; effect of certification, levy, apportionment or collection proceeding or procedure.
  The validity of any certification, levy, apportionment or collection made pursuant to ORS 291.342, 291.445, 311.375, 311.657 or 311.658 shall not be dependent upon nor...
• 311.666   Definitions for ORS 311.666 to 311.701.
  As used in ORS 311.666 to 311.701: (1) “Department” means the Department of Revenue. (2) “Homestead” means the owner occupied principal dwelling, either real or...
• 311.668   Deferral of tax on homestead; joint election; age and income requirements; filing claim; appeal for denial or disqualification.
  (1)(a) Subject to ORS 311.670, an individual, or two or more individuals jointly, may elect to defer the property taxes on their homestead by filing...
• 311.670   Property entitled to deferral.
  In order to qualify for tax deferral under ORS 311.666 to 311.701, the property must meet all of the following requirements when the claim is...
• 311.672   Claim forms; contents.
  (1) A taxpayer’s claim for deferral under ORS 311.668 shall be in writing on a form supplied by the Department of Revenue and shall: (a)...
• 311.673   State liens against tax-deferred property.
  (1) The Department of Revenue shall have a lien against tax-deferred property for payment of deferred taxes plus interest on the deferred taxes and any...
• 311.674   Listing of tax-deferred property; interest accrual.
  (1) If eligibility for deferral of homestead property is established as provided in ORS 311.666 to 311.701, the Department of Revenue shall notify the county...
• 311.675   Recording liens; recording constitutes notice of state lien.
  (1) In each county in which there is tax-deferred property, the Department of Revenue shall cause to be recorded in the mortgage records of the...
• 311.676   County tax collector to receive amount equivalent to deferred taxes from state.
  (1) Upon determining the amount of deferred taxes on tax-deferred property for the tax year, the Department of Revenue shall pay to the respective county...
• 311.677   [1967 c.335 §34; repealed by 1977 c.160 §19]
• 311.678   Notice to taxpayer regarding duty to claim deferral annually.
  (1) On or before December 15 of each year, the Department of Revenue shall send a notice to each taxpayer who has claimed deferral of...
• 311.679   Estimate of deferred taxes; lien; foreclosure; voluntary payment.
  (1) At the time that the taxpayer elects to defer property taxes under ORS 311.666 to 311.701 or if the taxpayer has elected to defer...
• 311.680   [1963 c.569 §13; 1971 c.572 §4; repealed by 1977 c.160 §19]
• 311.681   Request to retroactively claim deferral.
  (1) Notwithstanding ORS 311.668, if an individual (or two or more individuals jointly) who has elected to defer homestead property taxes in a prior tax...
• 311.682   [1963 c.569 §14; repealed by 1979 c.689 §27]
• 311.683   Continued deferral after Department of Transportation condemnation; application; requirements; rules.
  (1) If tax-deferred homestead property is acquired by the Department of Transportation through condemnation, the taxpayer may elect to continue to defer the payment of...
• 311.684   Events requiring payment of deferred tax and interest.
  Subject to ORS 311.688, all deferred property taxes, including accrued interest, become payable as provided in ORS 311.686 when: (1) The taxpayer who claimed deferment...
• 311.686   Time for payments; delinquencies.
  Whenever any of the circumstances listed in ORS 311.684 occurs: (1) The deferral of taxes for the assessment year in which the circumstance occurs shall...
• 311.687   Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral.
  (1) Property taxes imposed on the homestead of an individual are ineligible for deferral under ORS 311.666 to 311.701 if the basis for deferral was...
• 311.688   Election by spouse to continue tax deferral.
  (1) Notwithstanding ORS 311.684, when one of the circumstances listed in ORS 311.684 (1) to (3) occurs, the spouse who was not eligible to or...
• 311.689   Increase in income as grounds for loss of deferral; review of tax returns; audits; deficiencies and refunds.
  (1) Notwithstanding ORS 311.668 or any other provision of ORS 311.666 to 311.701, if the individual or, in the case of two or more individuals...
• 311.690   Voluntary payment of deferred tax and interest.
  (1) All payments of deferred taxes shall be made to the Department of Revenue. (2) Subject to subsection (3) of this section, all or part...
• 311.691   Taxes unpaid before deferral as lien; effect on foreclosure; exceptions.
  (1) Notwithstanding any provision of ORS chapter 312 to the contrary and ORS 311.696 (1), upon compliance with ORS 311.693, taxes assessed against a tax-deferred...
• 311.692   [1963 c.569 §19; 1967 c.335 §36; repealed by 1977 c.160 §19]
• 311.693   Application to delay foreclosure; effect of denial; appeal.
  (1) The owner of tax-deferred homestead property desiring delay in foreclosure on account of delinquent taxes as provided in ORS 311.691 shall make application for...
• 311.694   Taxes uncollected after foreclosure; reimbursement of state by taxing units.
  (1) At the time that the property is deeded over to the county at the conclusion of the foreclosure proceedings pursuant to ORS 312.200 the...
• 311.695   Extension of time for payment upon death of claimant or spouse.
  (1) If the taxpayer who claimed homestead property tax deferral dies, or if a spouse who continued the deferral under ORS 311.688 dies, the Department...
• 311.696   Limitations on effect of ORS 311.666 to 311.701.
  Nothing in ORS 311.666 to 311.701 is intended to or shall be construed to: (1) Prevent the collection, by foreclosure, of property taxes which become...
• 311.700   Deed or contract clauses preventing application for deferral under ORS 311.666 to 311.701 prohibited; clauses void.
  After September 9, 1971, it shall be unlawful for any mortgage trust deed or land sale contract to contain a clause or statement which prohibits...
• 311.701   Senior Property Tax Deferral Revolving Account; sources; uses.
  (1) There is established in the State Treasury the Senior Property Tax Deferral Revolving Account to be used by the Department of Revenue for the...
• 311.702   Definitions for ORS 311.702 to 311.735.
  As used in ORS 311.702 to 311.735, unless the context otherwise requires: (1) “Department” means the Department of Revenue. (2) “Homestead” has the meaning given...
• 311.704   Election to defer special assessment for local improvement.
  (1) Subject to ORS 311.706, a taxpayer may elect to defer payment of the amount of special assessment for local improvement assessed or reassessed to...
• 311.705   [Renumbered 311.785]
• 311.706   Requirements for deferral.
  (1) In order to qualify for deferral of payment of special assessment for local improvement amounts under ORS 311.702 to 311.735, the taxpayer or, in...
• 311.708   Claim for deferral; filing date.
  (1) A claim for deferral under ORS 311.704 shall be in writing on a form prescribed by the Department of Revenue and shall: (a) Describe...
• 311.710   [Renumbered 311.790]
• 311.711   Duties of bond lien docket or assessment lien record officer; liens; interest; foreclosure.
  (1) The officer in charge of the bond lien docket or assessment lien record shall forward each claim filed under ORS 311.702 to 311.735 to...
• 311.713   [1977 c.859 §5a; 1979 c.762 §6; repealed by 1985 c.167 §14]
• 311.715   [Amended by 1961 c.362 §1; 1965 c.344 §38; renumbered 311.795]
• 311.716   Events requiring payment of deferred special assessment; duty to inform Department of Revenue.
  (1) Subject to ORS 311.721, all deferred special assessments for local improvement, including accrued interest, become payable as provided in ORS 311.718 when: (a) The...
• 311.717   [Formerly 606.240; renumbered 311.800]
• 311.718   Time for payments; delinquencies.
  (1) Except as provided in ORS 311.722, when any of the circumstances listed in ORS 311.716 occurs, the amounts of deferred special assessment for local...
• 311.720   [Amended by 1967 c.421 §199; renumbered 311.804]
• 311.721   Election by spouse to continue deferral.
  (1) Notwithstanding ORS 311.716 and 311.718, when one of the circumstances listed in ORS 311.716 occurs, the spouse of the taxpayer who claimed the deferral...
• 311.722   Extension of time for payment upon death of claimant; five-year limit; bond; interest.
  (1) If the taxpayer who claimed the deferral of special assessment for local improvement dies, or if a spouse who continued the deferral under ORS...
• 311.723   Voluntary payment of deferred special assessment.
  (1) Subject to subsection (2) of this section, all or part of the amounts of deferred special assessment for local improvement, and accrued interest, may...
• 311.725   Disposition of collected special assessments; reimbursement of state.
  (1) When any deferred special assessment for local improvement, including accrued interest, is collected, the moneys shall be credited to a special account and the...
• 311.727   Deferred special assessments uncollected after foreclosure; reimbursement of state by taxing units.
  (1) At the time that a homestead that is the subject of special assessment deferral is deeded to a unit of local government at the...
• 311.729   Limitations on effect of ORS 311.702 to 311.735.
  Nothing in ORS 311.702 to 311.735 is intended to or shall be construed to: (1) Prevent the collection, by foreclosure, of delinquent property taxes which...
• 311.730   Payments by state to local officers; dates of payment; small special assessment amounts prepaid.
  (1) Upon receipt of the information needed to make payments of the deferred special assessment amounts, the Department of Revenue shall make payment to the...
• 311.731   Remittance to state of prepaid amounts when deferral ends.
  (1) When an event described under ORS 311.716 occurs with respect to a homestead for which the Department of Revenue has prepaid special assessment improvement...
• 311.732   Deed or contract clause preventing application for deferral prohibited; clauses void.
  After September 20, 1985, it shall be unlawful for any mortgage trust deed or land sale contract to maintain a clause or statement which prohibits...
• 311.735   Rules.
  The Department of Revenue shall make any rules necessary to carry out the provisions of ORS 311.702 to 311.735. [1977 c.859 §14] DISASTER AREA TAX
• 311.740   Definitions for ORS 311.740 to 311.780.
  As used in ORS 311.740 to 311.780: (1) “Commissioners” means the county court, board of county commissioners or other governing body of a county. (2)...
• 311.745   Election to defer taxes in disaster area; eligibility.
  (1) Subject to ORS 311.750, the taxpayer who has land situated in a disaster area and whose land is adversely affected by the disaster area...
• 311.750   Qualifications.
  In order to qualify for tax deferral under ORS 311.740 to 311.780, the property must meet all of the following requirements when the claim is...
• 311.755   Time for payment; interest on deferred taxes; delinquency.
  When the area in which the land is located ceases to become a disaster area, the deferred taxes will be due and payable as follows:...
• 311.759   Voluntary payment; satisfaction of deferred property tax lien.
  (1) Notwithstanding ORS 311.755, all or part of the deferred taxes and accrued interest may be paid at any time to the Department of Revenue....
• 311.760   [Repealed by 1965 c.344 §42]
• 311.761   Recordation of tax deferred properties; recording constitutes notice of lien.
  (1) On its approval of an application to defer taxes on land, the Department of Revenue shall record in each county in which there is...
• 311.765   [Repealed by 1965 c.344 §42]
• 311.770   [Repealed by 1975 c.780 §16]
• 311.771   Liens; priority; foreclosure proceeding.
  (1) The Department of Revenue shall have a lien against the tax deferred property for the payment of the deferred taxes plus interest thereon. The...
• 311.775   Notice of deferral to assessor by department; rate of interest on deferred taxes.
  (1) If eligibility for deferral of taxes is established as provided in ORS 311.740 to 311.780, the Department of Revenue shall notify the county assessor...
• 311.780   Payment of tax deferred amounts to county by state.
  (1) Upon receipt of the notification from the Department of Revenue of the amount deferred on tax deferred property under ORS 311.740 to 311.780, the...
• 311.785   Authority to compromise taxes, abate interest or lawful charges.
  Except as may be specifically provided by law, no county court shall have authority to compromise any tax or taxes levied and charged on the...
• 311.790   Cancellation of uncollectible property tax.
  (1) If the tax collector and the district attorney for any county determine that taxes on personal property that are delinquent are for any reason...
• 311.795   Cancellation of delinquent taxes on certain donated property; cancellation of delinquent taxes where total is less than five dollars.
  (1) A county governing body may cancel all delinquent taxes and the interest and penalties thereon accrued upon property donated to any incorporated city or...
• 311.796   Cancellation of taxes upon donation of property to state, local government or nonprofit corporation for certain purposes.
  (1) Prior to July 1, 2010, a county governing body may cancel all delinquent taxes and the interest and penalties thereon accrued upon property donated...
• 311.800   Compromise of taxes on lands conveyed to United States.
  The county court of each county may compromise all taxes, interest and penalties upon any land conveyed to the United States by gift, grant or...
• 311.804   Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands.
  (1) If taxes are levied or assessed upon lands that are a portion of the assets of the Common School Fund while held under certificate...
• 311.805   [Repealed by 1959 c.554 §1 (311.806 enacted in lieu of 311.805)]
• 311.806   Refund of taxes on real and personal property.
  (1) Subject to subsection (2) of this section, the county governing body shall refund, out of the refund reserve account provided in ORS 311.807, or...
• 311.807   Refund reserve account; deposits; payment of refunds; rules.
  (1) The county treasurer may maintain an account designated as the refund reserve account. The refund reserve account shall consist of the funds deposited by...
• 311.808   Refund on real property or manufactured structure; when prohibited.
  A refund of property taxes under ORS 311.806 (1)(g) may not be made on real property or a manufactured structure when all of the following...
• 311.810   [Repealed by 1965 c.344 §42]
• 311.812   No interest on refunds under ORS 311.806; exceptions; rate.
  (1) Except as provided in subsection (2) of this section, interest may not be paid upon any tax refunds made under ORS 311.806. (2) Interest...
• 311.813   Refund account; order of court.
  If a refund of ad valorem property tax is ordered by a court of competent jurisdiction other than a court mentioned in ORS 311.806 (1)(a),...
• 311.814   Appeal of large amounts of value; reserve account for refunds.
  (1) Whenever any property value or claim for exemption or cancellation of a property tax assessment is appealed to the Oregon Tax Court after taxes...
• 311.815   Abandonment of purpose for which special tax levied; refund or cancellation of tax.
  If a special tax to raise funds for a specified purpose is levied in a school district, road district, irrigation district or drainage district and...
• 311.820   [1955 c.759 §§1,2,3,4; repealed by 1965 c.344 §39 (311.821 enacted in lieu of 311.820 and 311.825)]
• 311.821   Refunds authorized in event of certain boundary changes of taxing districts; reimbursements.
  (1) Whenever in any year the boundaries of a taxing district have been reduced by proceedings occurring after the date provided in ORS 308.225, and...
• 311.825   [1957 c.335 §§1,2,3; 1961 c.522 §7; repealed by 1965 c.344 §39 (311.821 enacted in lieu of 311.820 and 311.825)]
• 311.827   [1969 c.605 §57; repealed by 1971 c.529 §37]
• 311.830   [1957 c.600 §2; repealed by 1965 c.344 §42]
• 311.835   [1957 c.600 §§3,4; repealed by 1965 c.344 §42]
• 311.840   [1957 c.600 §§5,6,7; repealed by 1965 c.344 §42]
• 311.845   [1957 c.600 §8; repealed by 1965 c.344 §42]
• 311.850   Findings.
  The Legislative Assembly finds that the construction of a facility may have substantial economic impact upon units of local government obligated to furnish services, buildings...
• 311.855   Definitions for ORS 311.850 to 311.870.
  As used in ORS 311.850 to 311.870, unless the context requires otherwise, “facility” means: (1) A thermal power plant, as defined in ORS 469.300. (2)...
• 311.860   Agreement for prepayment; contents; filing; certificate of payment.
  (1) Any person proposing to construct a facility who has applied for and obtained the necessary preliminary construction permits or certificates and the governing body...
• 311.865   Exemption; amount; termination.
  There shall be exempt from the levy of the taxing unit that is the party to an agreement entered into under ORS 311.860 for each...
• 311.870   Characterization of prepaid taxes.
  Moneys received by a taxing unit pursuant to an agreement entered into under ORS 311.850 to 311.870 shall be considered a budget resource and shall...
• 311.990   Penalties.
  (1) Violation of ORS 311.270 is a Class B violation, and upon conviction, the court shall impose a fine of not less than $100. (2)...

Last modified: August 7, 2008