2007 Oregon Code - Chapter 311 :: Chapter 311 - Collection of Property Taxes
Chapter 311 —
Collection of Property Taxes
2007 EDITION
COLLECTION OF PROPERTY TAXES
REVENUE AND TAXATION
GENERAL PROVISIONS
311.005    “Tax
collector” defined
311.010    “County
court” defined
311.015Â Â Â Â Recovery
of damages and costs by person injured by false return or fraudulent act of tax
collector
311.020Â Â Â Â Collection
procedure when offices of assessor and tax collector combined
TAX COLLECTOR
311.055Â Â Â Â Tax
collector
311.060Â Â Â Â Bond
311.065Â Â Â Â Deputies
and clerical assistance
311.070Â Â Â Â Tax
collecting functions of sheriff transferred to designated tax collector
311.075Â Â Â Â Tax
collecting obligations transferred to tax collector; pending proceedings
unaffected
PREPARING TAX ROLLS; RESTORATION AFTER DAMAGE
311.105Â Â Â Â Certificate
of taxes levied or imposed; preparation; contents; delivery
311.110Â Â Â Â Warrant
of clerk authorizing collection of taxes
311.115Â Â Â Â Delivery
of assessment roll to tax collector; tax roll
311.120Â Â Â Â Adding
uncollected tax to tax for succeeding year; placing property as to which tax
adjudged void upon rolls; relisting, reassessment and relevying
311.125Â Â Â Â Entering
delinquent taxes on tax roll
311.135Â Â Â Â Restoration
of current assessment roll after destruction or damage
311.140Â Â Â Â Restoration
of tax rolls after destruction or damage; preparing transcripts as rolls for
unpaid taxes
311.145Â Â Â Â Supplying
materials and clerical help to restore rolls
311.150Â Â Â Â Adding
to, changing or correcting rolls by vouchers; preservation of vouchers
311.160Â Â Â Â 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
311.165Â Â Â Â Collection
of taxes upon severance or removal of improvements from the land
STATE REPLACEMENT OBLIGATION OF REVENUE LOST BY PUBLIC SCHOOLS UNDER
CONSTITUTIONAL LIMIT ON AMOUNT OF PROPERTY TAX; CALCULATION; REPORTS
311.175Â Â Â Â Loss
of revenue by school taxing districts; calculation; report; preparation
311.177Â Â Â Â Amount
of taxes certified for school taxing districts and county school fund for
1990-1991; report; preparation
311.179Â Â Â Â State
school revenue replacement obligation for 1991-1992; calculation; report;
preparation
311.181Â Â Â Â State
school revenue replacement obligation for 1992-1993 through 1995-1996;
calculation; reports; preparation
311.183Â Â Â Â Correction
of errors in reports; presentation of reports and corrections to legislative
committees
CORRECTING ERRORS OR OMISSIONS IN ROLLS
311.205Â Â Â Â Correcting
errors or omissions in rolls
311.206Â Â Â Â Additional
taxes resulting from correction of error or omission; date of delinquency;
limitations
311.208Â Â Â Â Notice
required when current roll corrections increase value; time for payment of
additional taxes
311.216Â Â Â Â Notice
of intention to add omitted property to rolls; treatment of unreported
property; treatment of understated property; duty of tax collector
311.219Â Â Â Â Notice
of intention to assess omitted property
311.223Â Â Â Â Correction
of rolls; filing statement of facts; notice to taxpayer; powers of assessor;
appeal
311.226Â Â Â Â Tax
assessed on omitted property deemed imposed in year for which property was
omitted
311.229Â Â Â Â Taxes
added to rolls become liens; delinquency of additional taxes; interest
311.232Â Â Â Â Mandamus
to require placing of omitted property on roll
311.234Â Â Â Â Correction
in maximum assessed value; requirements; limitation; filing deadline; appeals
311.235Â Â Â Â Bona
fide purchaser; when taxes become lien
TIME AND MANNER OF COLLECTION
311.250Â Â Â Â Tax
statements; rules
311.252Â Â Â Â Copy
of tax statement to be sent to mortgagee paying taxes; procedure when
information otherwise transmitted
311.253Â Â Â Â Use
of computer record to comply with ORS 311.250; agreement to use record instead
of tax statements; rules
311.255Â Â Â Â Taxes,
other charges of taxing agencies and water improvement company charges
collected with county taxes
311.260Â Â Â Â Payment
of taxes in lawful money
311.265Â Â Â Â Payment
of taxes with warrants
311.270Â Â Â Â Discounting
county orders prohibited
311.275Â Â Â Â Grantor
and grantee or buyer and seller proportionally liable
311.280Â Â Â Â Payment
of taxes on part of property assessed as one parcel; division; when division
not allowed; division between manufactured structure and parcel
311.285Â Â Â Â Right
of action of occupant or tenant paying tax against person who should pay;
retention out of rent
311.345Â Â Â Â Recovery
of damages and interest for failure to settle taxes on assessment roll or for
withholding payment of public moneys
311.350Â Â Â Â Money
received for specific object to be kept in proper fund
311.356Â Â Â Â Receipt
by tax collector of property tax payments; crediting payments
311.361Â Â Â Â Form
of tax receipt; numbering; taxpayerÂ’s copy; temporary receipt; destruction of
receipts
311.370Â Â Â Â 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
TAX DISTRIBUTION PROCEDURE
311.375Â Â Â Â Forwarding
state taxes by county treasurers
311.385Â Â Â Â Deposit
in unsegregated tax collections account; time requirements
311.388Â Â Â Â Additional
taxes or penalties; deposit; distribution
311.390Â Â Â Â Tax
and interest distribution percentage schedule; changed or additional levies
311.391Â Â Â Â Notice
to taxing districts of amount of taxes imposed on property for tax year
311.392Â Â Â Â CountyÂ’s
option to advance to municipalities taxes levied prior to collection
311.395Â Â Â Â Periodic
statements of tax collections; crediting to funds; distribution to taxing units
TAX LIENS; SUMMARY COLLECTIONS
(Generally)
311.405Â Â Â Â Tax
as lien; priority; effect of removal, sale or transfer of personal property
311.410Â Â Â Â Effect
of property transfer or lease termination on lien and on taxability of property
311.412Â Â Â Â Effect
of acquisition of property by state or political subdivision by eminent domain
on taxes for prior fiscal years
311.413Â Â Â Â Effect
of acquisition of property by state or political subdivision by eminent domain
on taxes for current fiscal year
311.414Â Â Â Â Date
of acquisition for purposes of ORS 311.412 and 311.413
311.415Â Â Â Â Payment
of taxes before entry of judgment or order in certain causes
311.420Â Â Â Â Dissipation,
removal or destruction of value of realty subsequent to assessment or tax day
311.425Â Â Â Â Removing
timber before paying taxes on timber or land prohibited; enjoining the cutting
or removing of timber
311.430Â Â Â Â Remedy
of ORS 311.420 and 311.425 as cumulative
311.455Â Â Â Â Tax
on personal property as debt; action for collection of tax
311.465Â Â Â Â Summary
collection of delinquent tax or tax on property about to be removed, sold or
destroyed
311.467Â Â Â Â Review
of assessorÂ’s action under expedited collection provisions
311.470Â Â Â Â Distraining
property about to be removed from state or dissipated
311.473Â Â Â Â Foreclosure
sale of property to be removed from county; required notice by financial
institution; recourse for failure to give notice
311.475Â Â Â Â Collecting
and remitting taxes on property removed from one county to another
(Bankruptcy Collections)
311.480Â Â Â Â Bankruptcy
accelerates property taxes; presenting claim
311.484Â Â Â Â Property
tax bankruptcy account
311.489Â Â Â Â Bankruptcy
collections efforts report
DELINQUENT TAXES; COLLECTION
311.505Â Â Â Â Due
dates; interest on late payments; discounts on early payments
311.506Â Â Â Â Review
of rate of interest by Legislative Assembly
311.507Â Â Â Â Discount
allowed for certain late payments
311.508Â Â Â Â Disposition
of interest on late payments; certification of estimated interest
311.510Â Â Â Â Date
of delinquency
311.512Â Â Â Â Collection
of taxes on manufactured structures
311.513Â Â Â Â Collection
of taxes due upon resolution of appeal
311.514Â Â Â Â Computation
of interest when interest computation date falls on Saturday, Sunday or legal
holiday
311.515Â Â Â Â Partial
payments
311.520Â Â Â Â When
cities exempt from penalty and interest
311.525Â Â Â Â Property
acquired by state remains subject to tax lien; cancellation of interest and
penalties
311.531Â Â Â Â Tax
collector to file annual statement compiled from tax rolls
311.545Â Â Â Â Notice
of delinquent taxes on real property
311.547Â Â Â Â Notice
of delinquent taxes on personal property
311.550Â Â Â Â Return
address on envelope containing notice
311.555Â Â Â Â Property
owners to furnish addresses
311.560Â Â Â Â Noting
address on tax roll
311.565Â Â Â Â Effect
of tax collectorÂ’s failure to keep address or give notice
311.605    “Person”
defined for ORS 311.605 to 311.635
311.610Â Â Â Â Warrants
to enforce payments of taxes on personal property
311.615Â Â Â Â Service
of warrants by publication
311.620Â Â Â Â Service
of warrant
311.625Â Â Â Â Filing
warrants; entry in lien record; lien on real and personal property
311.630Â Â Â Â Procedure
of ORS 311.605 to 311.635 mandatory
311.633Â Â Â Â Fee
for service of warrant under ORS 311.605 to 311.635
311.635Â Â Â Â Execution;
release of lien
311.640Â Â Â Â Levy
and sale of personal property or real property machinery and equipment for
delinquent property tax; notice
311.645Â Â Â Â Charging
personal property taxes against real property
311.650Â Â Â Â Collection
of taxes on real property of the
311.655Â Â Â Â Companies
assessed by Department of Revenue; tax as debt; lien for taxes; action for
collection; warrant for payment
311.656Â Â Â Â 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
COLLECTION OF ANY STATE PROPERTY TAX
APPORTIONED TO COUNTIES
311.657Â Â Â Â Transmission
of transcript of apportionment to county clerks; notice of levy
311.658Â Â Â Â Collection,
payment of state levy; informing State Treasurer of state levy for bonded
indebtedness and interest; rules
311.660Â Â Â Â State
levy collection limited to levies for payment of bonded indebtedness and
interest
311.662Â Â Â Â Validity
of state levy for payment of bonded indebtedness and interest; effect of
certification, levy, apportionment or collection proceeding or procedure
DEFERRED COLLECTION OF
311.666Â Â Â Â Definitions
for ORS 311.666 to 311.701
311.668Â Â Â Â Deferral
of tax on homestead; joint election; age and income requirements; filing claim;
appeal for denial or disqualification
311.670Â Â Â Â Property
entitled to deferral
311.672Â Â Â Â Claim
forms; contents
311.673Â Â Â Â State
liens against tax-deferred property
311.674Â Â Â Â Listing
of tax-deferred property; interest accrual
311.675Â Â Â Â Recording
liens; recording constitutes notice of state lien
311.676Â Â Â Â County
tax collector to receive amount equivalent to deferred taxes from state
311.678Â Â Â Â Notice
to taxpayer regarding duty to claim deferral annually
311.679Â Â Â Â Estimate
of deferred taxes; lien; foreclosure; voluntary payment
311.681Â Â Â Â Request
to retroactively claim deferral
311.683Â Â Â Â Continued
deferral after Department of Transportation condemnation; application;
requirements; rules
311.684Â Â Â Â Events
requiring payment of deferred tax and interest
311.686Â Â Â Â Time
for payments; delinquencies
311.687Â Â Â Â Loss
of eligibility for deferral when disability ceases; prior deferred taxes may
continue deferral
311.688Â Â Â Â Election
by spouse to continue tax deferral
311.689Â Â Â Â Increase
in income as grounds for loss of deferral; review of tax returns; audits;
deficiencies and refunds
311.690Â Â Â Â Voluntary
payment of deferred tax and interest
311.691Â Â Â Â Taxes
unpaid before deferral as lien; effect on foreclosure; exceptions
311.693Â Â Â Â Application
to delay foreclosure; effect of denial; appeal
311.694Â Â Â Â Taxes
uncollected after foreclosure; reimbursement of state by taxing units
311.695Â Â Â Â Extension
of time for payment upon death of claimant or spouse
311.696Â Â Â Â Limitations
on effect of ORS 311.666 to 311.701
311.700Â Â Â Â Deed
or contract clauses preventing application for deferral under ORS 311.666 to
311.701 prohibited; clauses void
311.701Â Â Â Â Senior
Property Tax Deferral Revolving Account; sources; uses
DEFERRAL OF SPECIAL ASSESSMENTS FOR LOCAL
IMPROVEMENT
311.702Â Â Â Â Definitions
for ORS 311.702 to 311.735
311.704Â Â Â Â Election
to defer special assessment for local improvement
311.706Â Â Â Â Requirements
for deferral
311.708Â Â Â Â Claim
for deferral; filing date
311.711Â Â Â Â Duties
of bond lien docket or assessment lien record officer; liens; interest;
foreclosure
311.716Â Â Â Â Events
requiring payment of deferred special assessment; duty to inform Department of
Revenue
311.718Â Â Â Â Time
for payments; delinquencies
311.721Â Â Â Â Election
by spouse to continue deferral
311.722Â Â Â Â Extension
of time for payment upon death of claimant; five-year limit; bond; interest
311.723Â Â Â Â Voluntary
payment of deferred special assessment
311.725Â Â Â Â Disposition
of collected special assessments; reimbursement of state
311.727Â Â Â Â Deferred
special assessments uncollected after foreclosure; reimbursement of state by
taxing units
311.729Â Â Â Â Limitations
on effect of ORS 311.702 to 311.735
311.730Â Â Â Â Payments
by state to local officers; dates of payment; small special assessment amounts
prepaid
311.731Â Â Â Â Remittance
to state of prepaid amounts when deferral ends
311.732Â Â Â Â Deed
or contract clause preventing application for deferral prohibited; clauses void
311.735Â Â Â Â Rules
DISASTER AREA TAX DEFERRAL
311.740Â Â Â Â Definitions
for ORS 311.740 to 311.780
311.745Â Â Â Â Election
to defer taxes in disaster area; eligibility
311.750Â Â Â Â Qualifications
311.755Â Â Â Â Time
for payment; interest on deferred taxes; delinquency
311.759Â Â Â Â Voluntary
payment; satisfaction of deferred property tax lien
311.761Â Â Â Â Recordation
of tax deferred properties; recording constitutes notice of lien
311.771Â Â Â Â Liens;
priority; foreclosure proceeding
311.775Â Â Â Â Notice
of deferral to assessor by department; rate of interest on deferred taxes
311.780Â Â Â Â Payment
of tax deferred amounts to county by state
COMPROMISE, ADJUSTMENT AND SETTLEMENT OF
TAXES
311.785Â Â Â Â Authority
to compromise taxes, abate interest or lawful charges
311.790Â Â Â Â Cancellation
of uncollectible property tax
311.795Â Â Â Â Cancellation
of delinquent taxes on certain donated property; cancellation of delinquent
taxes where total is less than five dollars
311.796Â Â Â Â Cancellation
of taxes upon donation of property to state, local government or nonprofit
corporation for certain purposes
311.800Â Â Â Â Compromise
of taxes on lands conveyed to
311.804Â Â Â Â Cancellation
of assessment or taxes on cancellation of certificate or contract by Department
of State Lands
REFUNDS
311.806Â Â Â Â Refund
of taxes on real and personal property
311.807Â Â Â Â Refund
reserve account; deposits; payment of refunds; rules
311.808Â Â Â Â Refund
on real property or manufactured structure; when prohibited
311.812Â Â Â Â No
interest on refunds under ORS 311.806; exceptions; rate
311.813Â Â Â Â Refund
account; order of court
311.814Â Â Â Â Appeal
of large amounts of value; reserve account for refunds
311.815Â Â Â Â Abandonment
of purpose for which special tax levied; refund or cancellation of tax
311.821Â Â Â Â Refunds
authorized in event of certain boundary changes of taxing districts;
reimbursements
PREPAYMENT OF TAXES FOR FACILITIES
311.850Â Â Â Â Findings
311.855Â Â Â Â Definitions
for ORS 311.850 to 311.870
311.860Â Â Â Â Agreement
for prepayment; contents; filing; certificate of payment
311.865Â Â Â Â Exemption;
amount; termination
311.870Â Â Â Â Characterization
of prepaid taxes
PENALTIES
311.990Â Â Â Â Penalties
GENERAL PROVISIONS
     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 collecting taxes assessed upon real
property, and includes a deputy. [Amended by 1973 c.305 §5; 1981 c.346 §9]
     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 body of
the county. [Amended by 1965 c.344 §8; 1995 c.79 §142]
     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 bond of the tax collector
and sureties of the tax collector, double damages and costs of suit. [Amended
by 1965 c.344 §9]
     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 assessor and tax collector in a county
having a charter shall prepare the certificate required by law, file it in the
office of the person and proceed in the manner otherwise provided by law.
     (2) In counties where the duties of
assessor and tax collector have been delegated to one person, the filing of the
warrant under ORS 311.115 shall constitute a constructive delivery of the roll
to such person in the tax collecting capacity of the person. [1963 c.238 §§10,12]
TAX COLLECTOR
     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 sureties as approved by
the county court, conditioned for the faithful performance of the duties as tax
collector, in the amount the county court directs. The premium for the bond, if
issued by a surety company, shall be paid by the county court. In all counties
the bond shall be additional and cumulative to any other bond given by the
officer or employee under any other statute, to which resort may be had, in
case of failure or default of the duties as tax collector, if the bond required
by this section is unenforceable or insufficient. [Amended by 1963 c.238 §5;
1965 c.344 §10; 1973 c.305 §6]
     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 work of the office. Such deputies and clerical assistance shall be
furnished by the county court at the expense of the county. [Amended by 1965
c.344 §11]
     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 the county acting as the tax collector and with respect to
the collection of taxes shall be transferred to the tax collector. [1973 c.305 §2;
1981 c.346 §10]
     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
powers transferred by the county court of the county to another officer
designated as tax collector shall, upon the date ordered by the court, be
transferred to the tax collector of the county. For the purpose of succession
to such rights, duties and obligations, the tax collector shall constitute a
continuation of the sheriff and not a new authority, and the tax collector
shall exercise and perform such rights, duties and obligations with the same
force and effect as if they had not been transferred.
     (2) The transfer of duties, functions and
powers as authorized by ORS 311.070 shall not affect any proceeding, prosecution,
action or suit pending at the time of the transfer.
     (3) Such a transfer shall not relieve any
person of any obligation with respect to any tax or other charge, interest,
penalty, forfeiture or any other liability, duty or obligation accrued under or
with respect to the duties, functions and powers transferred as provided by ORS
311.070. [1973 c.305 §3]
PREPARING TAX
ROLLS; RESTORATION AFTER DAMAGE
     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, in duplicate, containing a list of
all taxing districts, and the following information:
     (a) Based on the amounts determined under
ORS 310.153, the assessor shall list the total amount of taxes on property
levied or imposed on property within the county by each district, the total
amount of each special assessment and of each kind of fee or other charge
authorized or required by law to be placed upon the tax roll for each district.
     (b) There shall be deducted from the
amount in paragraph (a) of this subsection any loss caused by truncating the
tax rate as required by ORS 310.090.
     (c) The total amount, paragraphs (a) minus
(b) of this subsection, of taxes, assessments, fees and other charges to be
raised for each district by the tax roll and any property tax amounts to be
paid by the state and the total thereof.
     (d) The total amount of taxes on property
actually imposed on property in the county by each district within the limits
of section 11b, Article XI of the Oregon Constitution.
     (e) The total amount of loss in each
category identified in ORS 310.150 by district due to proration of taxes on
property, which is the total amount of taxes to be levied or charged, less the
amount actually imposed.
     (f) The amount to be imposed by the tax
collector against real property, against personal property, and against
property assessed pursuant to ORS 308.505 to 308.665.
     (2) The assessor shall include on the roll
only taxes on property certified under ORS 310.060 that are imposed on property
subject to ad valorem taxation and other amounts specifically authorized by law
to be included on the roll.
     (3) The certificate also shall contain the
list required under ORS 310.147.
     (4) The assessor shall deliver one copy of
the certificate to the county clerk. [Amended by 1963 c.238 §6; 1965 c.344 §12;
1969 c.595 §5; 1975 c.780 §9; 1979 c.350 §11; 1991 c.459 §229; 1993 c.270 §53;
1995 c.79 §143; 1997 c.541 §274]
     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 State of Oregon, under the hand of the clerk and
the seal of the county court, authorizing the collection by the tax collector
and charging the tax collector with the collection of the taxes and other
amounts shown in the certificate. [Amended by 1963 c.238 §7; 1967 c.105 §4]
     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 to enable the mailing of tax statements on or before October
25. The assessment roll shall be delivered in counties in which the assessor
does not prepare a separate assessment roll and a separate tax roll. The
assessment roll thereafter shall be a tax roll. The tax roll shall be delivered
in counties where a separate assessment roll and tax roll is prepared. At the
same time, the assessor shall deliver to the tax collector the second copy of
the certificate prepared under ORS 311.105, and the warrant issued under ORS
311.110, and the tax collector shall file them in the office. The tax collector
shall give a receipt, in duplicate, for the roll. One copy of the receipt shall
be filed with the assessor and the other with the county clerk. All
certificates, warrants, assessment and tax rolls shall be preserved as public
records. [Amended by 1963 c.238 §8; 1965 c.344 §13; 1991 c.459 §229a]
     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 proceeding, or other cause, the amount of the tax which should
have been paid on the property shall be added to the amount of tax upon the property
for the next succeeding year; and if any tax is adjudged void for want of form
or manner of procedure on the part of the taxing officers, the county assessor
or tax collector shall cause the property to be placed on the assessment and
tax roll of the current year, the tax to be collected as other taxes of that
year are collected.
     (2) There shall be, if necessary, a
relisting, reassessment and a relevy of the proper tax in the manner and by the
person authorized by law to list property and levy and assess a tax. The
relisting, reassessment and relevying shall take place within five years from
the date the tax would have been delinquent if the property had been properly
listed, assessed and tax levied thereon. If the question is raised in the
courts as to the legality of such tax, the five years shall not commence to run
until the question is finally determined by the courts.
     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 yearÂ’s rolls the tax collector shall enter on the roll
received, for each property assessment, a memorandum of all taxes then unpaid
and delinquent on such property, showing the tax year or years and the amount
of such taxes for each such year. Where a continuing tax roll card system is
used on which is shown the prior yearsÂ’ unpaid taxes, no new annual entry or
entries need be made until a new card is used to replace the old card. Where
the property description for an account in the current tax roll is different
than the description of the property for a prior year, but includes a portion
or all of the property on which the unpaid taxes are a lien, the full amount of
the unpaid taxes shall be shown, and no segregation of the value of the
property need be made unless requested pursuant to ORS 311.280 by a person
desiring to pay a portion or all of such unpaid taxes.
     (2) If delinquent tax payments are to be
posted to the current tax roll, the tax collector shall enter on the roll
received, for each property assessment, all taxes then unpaid and delinquent on
such property, showing the tax year or years and the amount of such taxes for
each such year. A segregation of value of the property and of the unpaid taxes
applicable to each portion of the property segregated shall be made whenever
the property description for an account on the current tax roll is different
from a prior year or years, as described in subsection (1) of this section. [Amended
by 1965 c.344 §14]
     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 the assessment roll, extend all regular and lawful tax
levies therein and deliver the restored roll as a tax roll to the tax collector
at the earliest practicable time.
     (2) The provisions of ORS 311.115 as to
the time of delivery of a tax roll to the tax collector by the assessor are
waived in such case.
     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 the rolls in which it
appears, from evidence in the possession of the tax collector or otherwise
obtainable, that taxes are unpaid on real or personal properties. The
Department of Revenue and the assessor of the county shall assist the tax
collector in the preparation of the transcripts.
     (2) The tax collector shall then certify
that, to the best belief and knowledge of the tax collector, the transcripts
are a true and correct record of the taxes remaining unpaid. When certified by
the tax collector, the transcripts shall be the tax rolls of the county for all
taxes so determined to be unpaid.
     (3) Thereafter, the tax collector may make
corrections of such tax rolls, pursuant to ORS 311.205, to conform such rolls
to the destroyed rolls. Such corrections shall be considered to be clerical
errors, except that where a taxpayer is aggrieved by such correction, the
taxpayer may within 60 days thereof petition the county court for relief. The
petition shall set forth in detail the facts upon which the petitioner relies
and the relief requested. The county court may hear such petitions in a summary
manner and shall issue its order denying the relief requested or granting such
relief as it determines proper. Any taxpayer aggrieved by such order may
petition to the Oregon Tax Court in the manner provided in ORS 305.404 to
305.560.
     (4) The unpaid taxes exhibited in tax
rolls prepared and certified in accordance with this section are liens upon the
real and personal properties therein described, and shall have the same force
and effect as the liens of taxes charged in the original tax rolls of the
county. Such taxes shall be subject to the provisions of law for the collection
of taxes on real or personal property. [Amended by 1965 c.344 §15; 1995 c.79 §144;
1995 c.650 §77]
     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 ORS 311.135 and 311.140.
     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, 312.140 (2) and 358.495, the officer in
possession of the roll may prepare a voucher for each correcting entry. The
voucher shall state what change is to be made, identify the tax account or
accounts affected, provide sufficient evidence to indicate the propriety of the
transaction and the date the voucher is approved by the officer in charge of
the roll or an authorized deputy. The date the voucher is completed and
approved is the date the change shall become effective and the voucher shall
become a public record. The vouchers shall be numbered and the voucher number
shall appear on the assessment or tax roll adjacent to the entry changing the
roll.
     (2) The vouchers provided for in this
section shall be preserved until the real property tax rolls of the year
affected by the voucher have been foreclosed and the foreclosed property has
been deeded to the county; or, in the case of personal property, until one year
after the tax account affected by the voucher has been collected or canceled
under the provisions of ORS 311.790. [1965 c.344 §6; 1975 c.514 §13]
     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 officer or officers in
possession of the assessment and tax rolls shall make the corrections stated in
the decision of the court. Any additional taxes collected because the final
total value is greater than that entered in the rolls under ORS 308.020 (1)
shall be deposited in a special account with the county treasurer. The county
treasurer shall notify the county assessor of the amount in the special account
for each property described in ORS 308.020 (1), and the assessor shall
apportion the amount among the taxing districts in the code area in which the
property is located on the basis of their tax rates as compared to the total of
such tax rates for the tax year for which the amount, or portion of the amount,
is attributable. The treasurer shall pay each district the districtÂ’s
apportioned amount.
     (b)(A) Where a final order is entered in
any appeal described in ORS 308.020 (2) or the expiration of the appeal period
has occurred, the officer or officers in possession of the assessment and tax
rolls shall make the corrections stated in the decision of the court.
     (B) Subject to subparagraph (C) of this
paragraph, at the option of the county treasurer, any additional taxes, or
portion thereof, collected because the final total value for the initial tax
year or for a tax year occurring during the appeal period is greater than that
entered in the rolls under ORS 308.020 (2) shall be deposited and distributed
as provided under paragraph (a) of this subsection or deposited in a refund
reserve account maintained under ORS 311.807.
     (C) If, at the time of collection, the
amount of the additional taxes exceeds the amount of anticipated annual refunds
for the fiscal year of collection, the excess amount shall be deposited and
distributed as provided under paragraph (a) of this subsection.
     (2) Interest shall accrue on the
additional taxes collected pursuant to subsection (1) of this section as if the
property had been properly assessed in the year that any portion of the value
was placed on the tax roll in the manner and at the interest rates provided in
ORS 311.505.
     (3) If the owner of the property, the
value of which is subject to ORS 308.020, so desires, the owner may tender to
the county treasurer an estimate of the additional taxes which may ultimately
be assessed against the property. The county treasurer shall provide a special
account for such deposits and shall invest the deposits during the time the
matter is in litigation. The interest earned on the account shall be credited
to it.
     (4) Upon the termination of the
controversy, the principal amount in the account necessary to pay the taxes as
provided in subsection (1) of this section shall be retained together with its
portion of the interest earned on the investment of the moneys during the
period held by the county treasurer and shall be distributed as provided in
subsection (1) of this section. Moneys in the account in excess of that
required to be retained shall be refunded to the owner. Notwithstanding ORS
311.812, the owner of the property shall not be entitled to any interest in
excess of that earned on the sum of the principal which is refunded to the
owner during the time the money was held by the county treasurer.
     (5) This section does not apply to appeals
arising from tax years beginning on or after July 1, 1997. [1973 c.345 §4; 1979
c.689 §17; 1981 c.178 §12; 1989 c.267 §2; 1993 c.650 §2; 1995 c.650 §90; 1997
c.541 §§275,276; 2001 c.114 §26]
     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
improvements assessed together with land have been or will be severed from the
land upon which they are situated and have been or will be removed from such
land;
     (b) It appears that the amount of taxes
which have been levied against the property in the current and prior years or
which are anticipated to be levied for the current assessment year will not be
adequately secured by the value of the property remaining in the tax account;
and
     (c) It appears that unless prompt action
is taken the taxes will not be collected, then the assessor shall proceed to
levy and the tax collector to collect the taxes in the manner set forth in
subsection (2) of this section.
     (2) If the amount of the taxes for the
current year attributable to the property improvements is not able to be
determined, the assessor shall estimate the taxes due for the current year. The
assessor shall make demand upon the owner of the improvements as shown by the
most recent assessment roll, for payment of the unpaid taxes attributable to the
improvements for the current and all prior years. Any payments shall be paid
immediately upon demand of the assessor either to the assessor for remittance
to the tax collector or directly to the tax collector of the county pursuant to
ORS 311.370. If the taxes are not paid immediately upon demand, the assessor
shall certify the assessment and tax levies so made by the assessor to the tax
collector. For the purposes of collection of the assessments, the owner shall
be considered a taxpayer owning personal property against which ad valorem
taxes have been assessed. Review may be had as provided in ORS 311.467. All
taxes collected by the tax collector, or taxes collected by the assessor and
remitted to the tax collector shall be credited to the real property account
containing the improvements which were the basis of the tax. [1973 c.343 §1;
1979 c.350 §12; 1979 c.689 §28; 1991 c.459 §230]
STATE
REPLACEMENT OBLIGATION OF REVENUE LOST BY PUBLIC SCHOOLS UNDER CONSTITUTIONAL
LIMIT ON AMOUNT OF PROPERTY TAX; CALCULATION; REPORTS
     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 Revenue the information specified in
this subsection for each taxing district that, during that year, imposed a tax
on property to fund the public school system. The department shall prescribe
the form for the report. The report shall contain:
     (a) The amount of taxes on property to
fund the public school system certified by the taxing district as subject to
the limits of section 11b, Article XI of the Oregon Constitution.
     (b) The amount of revenue offset against
the taxes identified under paragraph (a) of this subsection.
     (c) The amount of taxes on property levied
that are lost due to truncation in calculation of the rate of a levy.
     (d) The total amount of taxes on property
to fund the public school system actually imposed on property in the district
within the limits of section 11b, Article XI of the Oregon Constitution.
     (e) The total amount of loss due to
proration of the taxes on property, which is the difference between the amount
identified in paragraph (a) of this subsection and the sum of the amounts
identified in paragraphs (b) to (d) of this subsection.
     (2) Each year the Department of Revenue
shall prepare a report certifying the amount of revenue lost by the public
school system due to proration of taxes on property under section 11b, Article
XI of the Oregon Constitution, from the information reported under subsection
(1) of this section, and from any other information available to the
department.
     (3) For each taxing district that imposed
a tax on property to fund the public school system within the limits of section
11b, Article XI of the Oregon Constitution, the amount certified under
subsection (2) of this section shall be calculated as follows:
     (a) There shall be subtracted from the
amount of taxes on property certified by the taxing district to fund the public
school system that were subject to the limits of section 11b, Article XI of the
Oregon Constitution, the sum of:
     (A) The amount of revenue offset against
the taxes identified under paragraph (a) of this subsection; plus
     (B) The total amount of taxes on property
to fund the public school system actually imposed on property in the district
within the limits of section 11b, Article XI of the Oregon Constitution; plus
     (C) The total amount of taxes on property
levied that are lost due to truncation in the calculation of the rate of a
levy.
     (b) The amount of revenue lost by each
taxing district that imposed a tax on property to fund the public school system
shall be cumulated to arrive at the total amount of revenue lost to the public
school system as a result of the limits of section 11b, Article XI of the
Oregon Constitution. [1991 c.459 §229b]
     Note: 311.175 to 311.183 were enacted into law by
the Legislative Assembly but were not added to or made a part of ORS chapter
311 or any series therein by legislative action. See Preface to Oregon Revised
Statutes for further explanation.
     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, certified by each common and union high school district,
education service district, community college service district and community college
district, and the amount of taxes levied under particular voter approval by any
county for the county school fund, for the 1990-1991 tax year. [1991 c.459 §229c;
1997 c.271 §10]
     Note: See note under 311.175.
     311.179
State school revenue replacement obligation for 1991-1992; calculation; report;
preparation. (1) The
Department of Revenue shall prepare a report of the stateÂ’s constitutional
replacement obligation for the 1991-1992 fiscal year. The constitutional
replacement obligation shall be the lesser of:
     (a) The amount as cumulated under ORS
311.175 (3)(b); or
     (b) The amount as calculated under
subsection (2) of this section.
     (2) From the total amount of taxes on
property that are subject to the limits of section 11b, Article XI of the Oregon
Constitution, certified by common and union high school districts, education
service districts, community college districts and any taxes levied under
particular voter approval by any county for the county school fund for the
1990-1991 tax year, plus six percent thereof, subtract:
     (a) The amount of revenue offset against
all taxes on property subject to the limits of section 11b, Article XI of the
Oregon Constitution, certified by taxing districts to fund the public school
system during the 1991-1992 tax year;
     (b) The amount of revenue lost for the
1991-1992 tax year due to truncation of the tax rates for those taxes; and
     (c) The amount of taxes on property
actually imposed by those districts to fund the public school system for
1991-1992 within the limits of section 11b, Article XI of the Oregon
Constitution. [1991 c.459 §229d]
     Note: See note under 311.175.
     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 certifying the
stateÂ’s constitutional replacement obligation for the fiscal year. The
constitutional replacement obligation shall be the lesser of:
     (a) The amounts as cumulated under ORS
311.115 (3)(b); or
     (b) The amount as calculated under
subsection (2) of this section.
     (2) From the total amount of taxes on
property imposed by all taxing districts to fund the public school system in
the previous tax year, plus the amount distributed by the state specifically
designated as replacement revenue to satisfy the requirements of section 11b
(5), Article XI of the Oregon Constitution in the previous year, plus six
percent of the total thereof, subtract the total amount of taxes on property
actually imposed by all taxing districts to fund the public school system for
the current tax year within the limits of section 11b, Article XI of the Oregon
Constitution. [1991 c.459 §229e]
     Note: See note under 311.175.
     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 State
Board of Education before May 1 of any year shall be reflected in the formula
used by the board to distribute funds to school districts for that year.
     (2) The reports required under ORS 311.175
to 311.181 shall be certified to the State Board of Education on or before
December 15 of each year.
     (3) The department shall present the
reports or corrections prepared or certified by the department under ORS
311.175 to 311.181 to the Joint Interim Committee on Revenue and School
Finance, if the Legislative Assembly is not in session, or if the Legislative
Assembly is in session, to the Senate Revenue Committee and to the House
Revenue Committee. [1991 c.459 §229f]
     Note: See note under 311.175.
CORRECTING
ERRORS OR OMISSIONS IN ROLLS
     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
omissions in the roll to conform to the facts, as follows:
     (a) The officer may correct a clerical
error. A clerical error is an error on the roll which either arises from an
error in the ad valorem tax records of the assessor, or the records of the
Department of Revenue for property assessed under ORS 306.126, or which is a
failure to correctly reflect the ad valorem tax records of the assessor, or the
records of the Department of Revenue for property assessed under ORS 306.126,
and which, had it been discovered by the assessor or the department prior to
the certification of the assessment and tax roll of the year of assessment
would have been corrected as a matter of course, and the information necessary
to make the correction is contained in such records. Such errors include, but
are not limited to, arithmetic and copying errors, and the omission or
misstatement of a land, improvement or other property value on the roll.
     (b) The officer may correct an error in
valuation judgment at any time in any account when an appeal has been filed in
the tax court alleging that the value on the roll is incorrect, if the
correction results in a reduction of the tax owed on the account. Corrections
under this paragraph to accounts appraised by the department pursuant to ORS
306.126 and 308.505 to 308.665 may not be made without the approval of the
department. Errors in valuation judgment are those where the assessor or the
department would arrive at a different opinion of value. The officer may
correct any other error or omission of any kind. Corrections that are not
corrections of valuation judgment errors include, but are not limited to, the
elimination of an assessment to one taxpayer of property belonging to another
on the assessment date, the correction of a tax limit calculation, the
correction of a value changed on appeal, or the correction of an error in the
assessed value of property resulting from an error in the identification of a
unit of property, but not an error in a notice filed under ORS 310.060.
     (c) The officer shall make any change
requested by the Department of Revenue which relates to an assessment of
property made by the department under ORS 308.505 to 308.665.
     (d) The officer shall make any change
ordered by the tax court or the Department of Revenue under ORS 305.288 (1) to
(6) or 306.115.
     (e) The officer shall make any change
required under ORS 308A.089.
     (2)(a) The officer in charge of the roll
shall make corrections with the assent and concurrence of the assessor or the
department. The direction for the correction shall be made in writing and state
the type of error and the statutory authority for the correction. Corrections
may be made to the roll for any year or years not exceeding five years prior to
the last roll so certified.
     (b) Any additional taxes resulting from
corrections for years prior to the current year shall be deemed assessed and
imposed in the particular year or years as to which the corrections apply.
Addition of tax to a prior yearÂ’s tax roll, due to corrections under this
section, shall not be considered in calculating the effect of the tax
limitation under section 11b, Article XI of the Oregon Constitution for the
current year.
     (3) A correction made pursuant to this
section shall be made in whatever manner necessary to make the assessment, tax
or other proceeding regular and valid. The correction shall be distinguishable
upon the roll, shall include the date of the correction and shall identify the
officer making the correction. Whenever a correction is to be made after the
assessor has delivered the roll to the tax collector, the effect of which is to
increase the assessment to which it relates, except where made by order of the
department, the procedure prescribed in ORS 311.216 to 311.232 shall be
followed; and the provisions therein with respect to appeals shall likewise
apply.
     (4) Corrections which would result in less
than a $1,000 change in assessed value or real market value shall not change
the value for purposes of computing the taxes levied against the property, but
shall be made only for purposes of correcting the office records.
     (5) The remedies under this section are in
addition to other remedies provided by law. [Amended by 1953 c.26 §2; 1957
c.324 §8; 1959 c.181 §2; 1961 c.234 §1; 1963 c.267 §1; 1965 c.344 §16; 1971
c.472 §3; 1973 c.402 §28; 1977 c.606 §2; 1979 c.687 §3; 1983 c.605 §5; 1991
c.459 §231; 1993 c.18 §73; 1993 c.270 §54; 1995 c.79 §146; 1995 c.127 §4; 1997
c.541 §278; 1999 c.21 §27; 2001 c.509 §2; 2007 c.590 §2]
     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, the additional
taxes shall be added to the tax extended against the property on the general
property tax roll for the tax year following the current tax year, to be
collected and distributed in the same manner as other ad valorem property taxes
imposed on the property. Notwithstanding ORS 311.205 (2)(b), for purposes of
collection and enforcement, the additional taxes added to the roll under this
subsection shall be considered delinquent as of the date the other taxes for
the year in which the additional taxes are added to the roll become delinquent.
     (b) When additional taxes are added to the
roll as the result of an order described in ORS 311.205 (1)(d), the additional
taxes shall be collected as provided in ORS 311.513.
     (2) Notwithstanding subsection (1) of this
section or other provision of law establishing the delinquency date for
additional taxes, additional taxes may not be assessed and imposed if the
correction is a result of:
     (a) The disqualification of property from
a tax exemption granted erroneously by a tax official; or
     (b) The failure by a tax official to
timely disqualify property from a tax exemption.
     (3) Subsection (2) of this section does
not apply to a failure by a tax official to timely disqualify property from a
tax exemption if the property owner fails to timely notify the assessor of a
change in use of the property to a nonexempt use.
     (4) Additional taxes arising from a
correction under ORS 311.205 may be paid to the tax collector prior to the
completion of the next general property tax roll, pursuant to ORS 311.370.
     (5) For purposes of this section, “additional
taxes” includes increases in taxes that have already been extended on the roll.
[1975 c.780 §15; 1983 c.106 §1; subsections (2) to (7) enacted as 1983 c.106 §3;
1985 c.784 §9; 1991 c.459 §232; 1993 c.270 §55; 1995 c.256 §6; 1999 c.500 §3;
1999 c.862 §1a; 2001 c.303 §7; 2003 c.274 §3]
     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 of the property,
if:
     (a) A correction is made that applies only
to the current roll;
     (b) The correction is made after roll
certification under ORS 311.105 and prior to December 1 of the current tax
year; and
     (c) The correction increases the value of
the property.
     (2) If a correction described in
subsection (1) of this section results in additional taxes being added to the
current roll, the additional taxes shall be due and payable without interest if
paid prior to the 16th of the month next following the date the notice was sent
under this section.
     (3) If the additional taxes described in
subsection (2) of this section are not paid prior to the 16th of the month next
following the date the notice was sent under this section, the additional taxes
shall be considered for all purposes of collection and enforcement of payment
as having become delinquent on the date the taxes would normally have become
delinquent if the taxes had been timely extended on the roll.
     (4) The notice described in subsection (1)
of this section shall:
     (a) Be mailed prior to December 1 to the
last-known address of the person described in subsection (1) of this section;
     (b) Specify the date and the amount of the
correction;
     (c) If additional tax is imposed, specify
the date by which the additional tax may be paid without interest; and
     (d) Include the owner’s right to file a
petition with the county board of property tax appeals not later than December
31 of the current tax year.
     (5) The correction shall be made by the
officer in charge of the roll in the manner described in ORS 311.205 (3).
     (6) A correction made under this section
may be appealed to the board of property tax appeals in the manner provided in
ORS 309.100. [1997 c.541 §280; 2001 c.303 §10]
     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 subject to assessment by the
Department of Revenue, or any buildings, structures, improvements or timber on
land previously assessed without the same, has from any cause been omitted, in
whole or in part, from assessment and taxation on the current assessment and
tax rolls or on any such rolls for any year or years not exceeding five years
prior to the last certified roll, the assessor shall give notice as provided in
ORS 311.219.
     (2) Property or the excess cost of
property, after adjustment to reflect real market value, shall be presumed to
be omitted property subject to additional assessment as provided in ORS 311.216
to 311.232 whenever the assessor discovers or receives credible information:
     (a) That the addition of any building,
structure, improvement, machinery or equipment was not reported in a return
filed under ORS 308.285 or 308.290; or
     (b) That the cost as of January 1 of any
building, structure, improvement, machinery or equipment reported in a return
required by the assessor under ORS 308.285 or 308.290 exceeds the cost stated
in the return.
     (3) If the tax collector discovers or
receives credible information or if the tax collector has reason to believe
that any property subject to taxation has been omitted from the tax roll, the
tax collector shall immediately bring this to the attention of the assessor by
written notice. [Formerly 311.207; 1999 c.21 §28; 1999 c.500 §4; 2003 c.46 §27]
     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 assessorÂ’s
intention to add the property to the assessment or tax roll under ORS 311.216
to 311.232 and to assess the property in such personÂ’s name. Where the assessor
has reason to believe the property is either no longer in existence or is
outside the county, the assessor shall give the notice to the owner or the
person in possession on the assessment date of the year or years as to which
the property was omitted. The notice shall be in writing, mailed to the personÂ’s
last-known address. It shall describe the property in general terms, and
require the person to appear at a specified time, not less than 20 days after
mailing the notice, and to show cause, if any, why the property should not be
added to the assessment and tax roll and assessed to such person. [Formerly
311.209]
     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 show any good and sufficient cause why the
assessment shall not be made, the assessor shall proceed to correct the
assessment or tax roll or rolls from which the property was omitted. The
assessor shall add the property thereto, with the proper valuation, and extend
thereon taxes at the consolidated rate under ORS 310.147 that is applicable in
the code area in which the property was located for each year as to which it
was omitted. To carry out the correction of a tax roll or rolls the assessor
shall send a written statement to the tax collector instructing the tax
collector to make the necessary changes on the tax roll. The statement shall
contain all of the information needed by the tax collector to make the changes
in the roll and it shall be dated and signed by the assessor or the deputy of
the assessor. The tax collector shall then correct the tax roll.
     (2) Immediately after the assessor
corrects the assessment or tax roll the assessor shall file in the office of
the assessor a statement of the facts or evidence on which the assessor based
the correction and notify the taxpayer by written notice, sent by certified
mail to the taxpayerÂ’s last-known address, of:
     (a) The date and amount of the correction;
     (b) If a penalty for failing to timely
file a real, combined or personal property return as required by ORS 308.290 is
being imposed under ORS 308.295 or 308.296, the amount of the penalty;
     (c) An explanation of the collection
procedures applicable to the corrected amount, or applicable to the penalty;
and
     (d) An explanation of the taxpayer’s right
to appeal under subsection (4) of this section and the procedures for making
the appeal.
     (3) To enable the assessor to comply with
this section, the assessor is invested with all the powers of the county clerk
under the law in force during the years for which correction may be made under
ORS 311.216 to 311.232 and thereafter.
     (4) Any person aggrieved by an assessment
made under ORS 311.216 to 311.232 may appeal to the tax court within 90 days
after the correction of the roll as provided in ORS 305.280 and 305.560. If a
penalty under ORS 308.295 or 308.296 is imposed for failing to timely file a
real, combined or personal property return with respect to the assessment under
ORS 311.216 to 311.232, the imposition of the penalty may be appealed to the
tax court. The appeal of the penalty must be brought within the same period of
time as an assessment under ORS 311.216 to 311.232 may be appealed to the tax
court. An appeal of the value assigned under this section, or of any penalty
described in subsection (2)(b) of this section, may not be made to the board of
property tax appeals under ORS 309.100. [Formerly 311.211; 2001 c.114 §27; 2001
c.303 §1; 2007 c.452 §1]
     Note: Section 2, chapter 452, Oregon Laws 2007,
provides:
     Sec.
2. The amendments to ORS
311.223 by section 1 of this 2007 Act apply to appeals filed on or after the
effective date of this 2007 Act [September 27, 2007]. [2007 c.452 §2]
     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 was omitted. Addition of omitted property to
the tax roll in the year in which it is discovered shall not be considered in
making the determination of the amount of tax imposed in calculating the effect
of the tax limitation under section 11b, Article XI of the Oregon Constitution
in that year. [Formerly 311.212]
     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 tax extended against the property on the general property tax
roll for the tax year following the current tax year, to be collected and
distributed in the same manner as other ad valorem property taxes imposed on
the property. Notwithstanding ORS 311.226, for purposes of collection and
enforcement, the additional taxes added to the roll under this subsection shall
be considered delinquent as of the date the other taxes for the year in which
the additional taxes are added to the roll become delinquent.
     (2) When it appears to the satisfaction of
the assessor that the omission of the property was due to a willful attempt to
evade the payment of taxes on the property, then the assessor shall so advise
the tax collector and interest at the rate provided in ORS 311.505 (2) shall be
added to the amounts so charged, which interest shall be computed from the date
or dates that payment of the charges were properly due, and which interest
shall continue to run until payment of the charges.
     (3) Additional taxes arising from the
assessment of omitted property under ORS 311.216 to 311.232 may be paid to the
tax collector prior to the completion of the next general property tax roll,
pursuant to ORS 311.370.
     (4) For purposes of this section, “additional
taxes” includes increases in taxes that have already been extended on the roll.
[Formerly 311.213; 1999 c.862 §2; 2001 c.303 §8]
     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 credible information being furnished by another person, that
property has been omitted from taxation, the state, on the relation of any
state officer or of any taxpayer of the county in which the failure occurs, may
proceed against the officer in any court of competent jurisdiction by mandamus
to compel the officer to comply with ORS 311.216 to 311.232. In the trial of
the suit the question of what constitutes credible information is a question of
fact to be determined by the court trying the case in the same manner other
issues of fact are determined. If judgment is rendered that credible
information has been discovered by or furnished to the officer, or that the
officer has reason to believe that property has been omitted from taxation, the
officer shall forthwith place the omitted property on the assessment and tax
roll in accordance with ORS 311.216 to 311.232. If judgment is rendered against
the officer, the officer shall be liable for all costs of the mandamus suit,
and for a reasonable attorney fee at trial and on appeal for relatorÂ’s
attorney, which shall be taxed as a part of the costs of the suit. If
proceedings are instituted under this section on the relation of any private
citizen, the relator shall give bond to the satisfaction of the court to pay all
costs which may be recovered against the relator. [Formerly 311.215]
     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 for a correction in the maximum assessed value of the property for the
current tax year, including but not limited to a correction in the maximum
assessed value of the property for demolishment or removal of a building in the
current tax year.
     (2) Pursuant to a petition filed under
this section, the assessor may correct the maximum assessed value of the
property for the current tax year if there is a demonstrated difference between
the actual square footage of the property as of the assessment date for the
current tax year and the square footage of the property as shown in the records
of the assessor for the tax year.
     (3) The correction made under this section
may not be proportionally different from the proportional difference between
the original square footage of the property as shown in the assessorÂ’s records
and the actual square footage of the property as of the assessment date for the
current tax year.
     (4) Notwithstanding subsection (3) of this
section, the correction made under this section may not cause the maximum
assessed value of the property to increase by more than three percent from the
maximum assessed value of the property for the preceding tax year.
     (5) A petition filed under this section
must be on the form and contain the information prescribed by the Department of
Revenue and must be filed with the county assessor on or before December 31 of
the current tax year.
     (6) A decision by the assessor pursuant to
a petition filed under this section may be appealed under ORS 305.275. [2001
c.764 §2; 2007 c.516 §3]
     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 on the
real property, manufactured structure or floating home unless at the time of
purchase the taxes were a matter of public record. For the purposes of this
section, if the tax roll has not been prepared for the tax year in which the
purchase occurred, taxes levied or to be levied for the tax year of purchase
are taxes which are a matter of public record. A bona fide purchaser is an
individual purchaser of a fee simple interest in a single property, who
acquires the property in good faith, in an armÂ’s-length transaction and for
fair market value and adequate consideration. [Formerly 311.220]
TIME AND
MANNER OF COLLECTION
     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 collector shall deliver or
mail to each person (as defined in ORS 311.605) shown on the tax roll as an
owner of real or personal property, or to an agent or representative authorized
in writing pursuant to ORS 308.215 by such person, a written statement of
property taxes payable on the following November 15.
     (2) The failure of a taxpayer to receive
the statement described in this section shall not invalidate any assessment,
levy, tax, or proceeding to collect tax.
     (3) The tax collector shall not be liable
for failure to deliver or mail the tax statements by October 25 as provided in
subsection (1) of this section if such failure was caused by not receiving the
tax roll from the assessor by the time provided by law or by reason of any
other circumstance beyond the control of the tax collector. In such case the
tax collector shall deliver or mail the statements as soon as possible.
     (4) Where, for any reason the taxes due on
any property on the assessment roll in any year cannot be ascertained from the
tax roll by November 5 of that year, within 15 days thereafter the owner or
other person liable for or desiring to pay the taxes on such property may
tender to the tax collector, and the tax collector may collect, a payment of
all or part of the taxes estimated by the tax collector to be due on such
property. Immediately after the taxes are actually extended on the tax roll,
the tax collector shall credit the amount paid as provided by law, allowing the
discount under ORS 311.505 and not charging interest for the amount of taxes
satisfied by such payment. Where there has been an underpayment, additional
taxes shall be collected, and where there has been an overpayment, refund shall
be made as otherwise provided by law.
     (5) The tax statement described in this
section shall be designed by the Department of Revenue and shall contain such
information as the department shall prescribe by rule including:
     (a) The real market value of the property
for which the tax statement is being prepared (or the propertyÂ’s specially
assessed value if the property is subject to special assessment) for the
current and prior tax year;
     (b) The property’s assessed value for the
current and prior tax year; and
     (c) The total amount of taxes due on the
property. [1963 c.311 §2; 1965 c.344 §19; 1967 c.293 §21; 1967 c.568 §2; 1985
c.613 §26; 1991 c.459 §238; 1993 c.18 §74; 1993 c.270 §57; 1997 c.541 §286;
2003 c.400 §2]
     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 to the
mortgage by a provision contained in the mortgage instrument, upon written
request sent to the tax collector, the tax collector shall send a copy of the
statement required to be mailed to the taxpayer under ORS 311.250 to the
mortgagee. The request by the mortgagee for the sending of the copy shall be
made to the tax collector on or before October 1 of each year and shall state
that the mortgagee has the duty or is authorized to pay the taxes for the owner
of the property.
     (2) The tax collector and any mortgagee
referred to in subsection (1) of this section may agree that a computer record
containing the information required by the Department of Revenue may be
delivered to the mortgagee instead of a copy of the tax statement required by
subsection (1) of this section.
     (3) For the purposes of this section, the
holder of a perfected security interest in a manufactured structure is
considered a “mortgagee” and the perfected security interest is considered a “mortgage.”
[1967 c.568 §4; 1971 c.379 §1; 1971 c.529 §35; 1971 c.752 §1; 1973 c.82 §1;
1981 c.804 §87; 1983 s.s. c.5 §21; 1987 c.313 §2; 1991 c.459 §239; 1993 c.313 §1;
1997 c.541 §287; 2003 c.108 §3]
     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 person, as defined in ORS 311.605, the tax collector may, at the request
of the person made in writing, in lieu of the required tax statements, deliver
or mail to the person a computer record that contains the name and last-known
address of the person, and for each of the properties for which an individual
tax statement would otherwise be required, such information as the Department
of Revenue may prescribe by rule and any other information mutually agreed to
by the tax collector and the person.
     (2) Any request made under this section
must be made to the tax collector by the person on or before October 1 of each
year. If upon mutual agreement of the parties, the tax collector complies with
the request in accordance with the agreement, the tax collector is relieved of
responsibility of delivering or mailing tax statements in any other manner.
     (3) Any information required by ORS
311.250 to appear on a tax statement that is not included in the computer
record authorized by this section shall appear on the face of the tax receipt
given under ORS 311.361. This section shall not apply to a mortgagee required
or authorized to pay ad valorem taxes to which ORS 311.252 applies.
     (4) As used in this section and ORS
311.252, “computer record” means information stored by any means of electronic
storage or paper on which is printed information retrieved from a computer or
other form of electronic storage. [1981 c.364 §1; 1997 c.541 §288; 2003 c.108 §1]
     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
other charges required by law to be placed upon the tax roll, which have been
lawfully levied or imposed and certified to the assessor by any taxing district
authorized by law to levy or impose such taxes, assessments, fees or charges,
shall be collected by the tax collector, only in the same manner and at the
same time as taxes for county purposes are collected.
     (2) No taxing district may separately
charge or collect any tax on property that is imposed upon property subject to
ad valorem taxation certified under ORS 310.060, in advance or otherwise.
     (3) Charges of a water improvement company
organized under ORS 554.005 to 554.340 shall be collected in the same manner as
taxes under subsection (1) of this section if the charges are certified to the
assessor by the company board of directors under ORS 554.130. [Amended by 1965
c.344 §20; 1991 c.459 §240; 1997 c.541 §289; 1997 c.819 §16]
     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 not
otherwise. [Amended by 1965 c.344 §21]
     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 or
registration, in payment of any tax levied for the fund on which the warrant is
drawn, except that a warrant not immediately redeemable shall not be received
on any tax or part of a tax specifically levied or budgeted for the payment of
principal or interest of bonded indebtedness. The tax collector shall not
accept from any taxpayer warrants in a larger amount than the particular tax or
part of a tax such taxpayer may be entitled to pay in such warrants.
     (2) The tax collector shall note on each
tax receipt and copy thereof the number and amount of each warrant the tax
collector receives and shall write or stamp across the face of each warrant the
date of receipt and the words “Received for taxes.” No warrant received in
payment of taxes shall draw interest after the date of receipt.
     (3) This section does not apply to special
assessments, appearing on the tax roll, levied by an irrigation, drainage or
water supply district.
     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 of
the county officer for a claim allowed by the proper officer to allow the claim
during the term of office of the county officer, for an amount less than that
expressed on the face of the order or demand.
     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 to payment of the taxes on the property becoming due and
payable for the fiscal year in which the sale occurs, the grantor or seller is
liable for the same proportion of the taxes as the part of the fiscal year
prior to the day of the sale of the property bears to the whole of the fiscal
year, and the grantee or buyer is liable for the remainder of the taxes. [Amended
by 1977 c.718 §5]
     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
to the county assessor or deputy county assessor. The county assessor shall
determine the relative or proportionate value such part bears to the value of
the whole tract assessed, and shall file a statement thereof with the tax collector,
on which basis the assessment shall be divided and taxes shall be collected
accordingly.
     (2) The assessor or tax collector shall
not divide an assessment under this section unless the person calling for the
division of assessment owns, or holds a mortgage or other lien on that part
only of such area on which the person desires to pay the taxes, and has filed
with the assessor a true copy of the deed, contract of sale, mortgage or other
instrument evidencing the interest in the part; provided that whenever such
instrument is otherwise recorded in the county records, such filing shall not
be required.
     (3) The assessor or tax collector shall
not divide an assessment under this section unless all ad valorem taxes, fees
and other charges required to be placed upon the tax roll that have been
certified for collection under ORS 311.105 and 311.110 and become a lien upon
the entire parcel of property have been paid. However, if the applicant for the
division is a public body, only the portion of such taxes, fees and other
charges apportionable to the part of the real estate owned by the public body,
or on which the public body holds a mortgage or other lien, need be paid. As
used in this subsection, “public body” means the United States, its agencies
and instrumentalities, the state, a county, city, school district, irrigation
or drainage district, a port, a water district and all other public or
municipal corporations in the state exempt from tax under ORS 307.040 or
307.090.
     (4) In the case of a parcel or tract of
real estate which is being assessed under one of the special assessment laws
listed in ORS 308A.733 (2) or under ORS 358.480 to 358.545, the assessor or tax
collector shall not divide the assessment unless the portion of any additional
taxes or penalty apportionable to the part of the property disqualified from
special assessment is paid.
     (5) In the case of property within the
jurisdiction of a city or county which has adopted minor land partition
regulations pursuant to ORS 92.046, the assessor shall not divide an assessment
unless the person calling for the division of assessment has filed with the
assessor evidence that the division has been approved as required by such
regulations.
     (6) Whenever a manufactured structure is
assessed as real property under ORS 308.875, and the security interest holder
of the manufactured structure is a person different from the owner of the
parcel of land upon which it is situated, the security interest holder may
apply to the assessor for a division of the value of the entire parcel between
the value of the manufactured structure and the value of the remainder of the
parcel. Using this value division, the tax collector shall allocate the taxes
between the manufactured structure and the remainder of the parcel, and the
security interest holder of the manufactured structure may pay the taxes on the
value attributable to the manufactured structure and thereby free the
manufactured structure from the lien of those taxes. If a division is made and
taxes and special assessments are paid on the value attributable to the
manufactured structure, the county may reclassify the manufactured structure as
personal property, forward the ownership document application information to
the Department of Consumer and Business Services and allow the structure to be
moved as provided in ORS 446.631 without payment of the taxes and special
assessments attributable to the remainder of the parcel.
     (7) If protest is filed to the division,
the matter shall be heard by the county commissioners or the county court (as
defined in ORS 306.005) at its next regular session for transaction of county
business, who shall make a final division of the assessment, and the tax
collector shall collect and receipt for the taxes as so determined and ordered.
     (8) No person shall apply in any year
under this section for a division of the assessment of a subdivision made on
the assessment roll prepared as of January 1 of the year in which the
subdivision is finally approved. [Amended by 1953 c.109 §2; subsection (3)
enacted as 1965 c.393 §3; 1967 c.58 §1; 1971 c.529 §16; 1975 c.579 §1; 1977
c.884 §17; 1979 c.689 §19; 1981 c.632 §1; 1983 c.748 §5; 1985 c.16 §457; 1985
c.613 §6; 1991 c.459 §241; 1993 c.6 §5; 1997 c.541 §290; 1999 c.314 §86; 2001
c.540 §22; 2003 c.655 §69]
     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 agreement or otherwise, ought to pay
the tax, or any part thereof, the occupant or tenant shall be entitled to
recover by action the amount which the person should have paid with interest
thereon, or the occupant or tenant may retain the same out of any rent due or accruing
from the occupant or tenant to such person for real estate on which the tax is
so paid.
     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 tax
collector shall be charged with damages in an amount equaling five percent of
the amount not settled within the time required by ORS 311.395, plus 12 percent
interest per year on the damages from the day payment should have been made of
the balance of unsettled taxes due from the tax collector.
     (2) If a tax collector neglects or refuses
to pay over all moneys received for taxes to the county treasurer, the tax
collector shall, in addition to the criminal penalty provided for in ORS
311.990 (6), be liable to pay damages in an amount equaling 10 percent of the
amount not paid over, plus 12 percent interest per year on the damages from the
day payment should have been made.
     (3) The moneys, damages and interest
authorized to be collected under this section may be collected by suit upon the
bond of the tax collector for the recovery of the same.
     (4) If a county treasurer neglects or
refuses to distribute moneys in the unsegregated tax collections account as
required by ORS 311.395 (6), the county treasurer shall be liable to pay
damages in an amount equaling 10 percent of the amount not distributed as
required by ORS 311.395, plus 12 percent interest per year on the damages from
the day distribution should have been made. [Amended by 1963 c.238 §13; 1969
c.595 §13; 1979 c.689 §20; 1985 c.162 §5; 2003 c.190 §§14,15; 2007 c.537 §6]
     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 no portion shall be paid or applied to any other object or
purpose without due authority.
     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 charged on such roll, and for each payment, shall note on the
tax roll at the appropriate property assessment the following:
     (a) The date payment was received.
     (b) The amount of the payment.
     (c) The discount allowed, if any.
     (d) The interest charged, if any.
     (e) The number of the receipt issued for
such payment.
     (2) Except as provided under subsection
(3)(a) and (c) of this section, the tax collector shall credit all payments of
property taxes as follows:
     (a) First, to the payment of any taxes
assessed against and due on the property for which the payment was made, paying
first the earliest such taxes due on that property; and
     (b) Second, to the payment of taxes
assessed on any other property which have by any means become a lien against
the property for which the payment was made.
     (3)(a) Payments of property taxes made by
the state on behalf of tax-deferred homestead property under ORS 311.666 to
311.701 shall be credited to the current tax year.
     (b) At the election of the taxpayer,
payments of property taxes made by the taxpayer on behalf of tax-deferred
homestead property under ORS 311.666 to 311.701 shall be credited as provided
in subsection (2) of this section, except that the payments shall be credited
first to the payment of taxes that are not qualified to be deferred under ORS
311.688 (1) or 311.689 (1), paying first the earliest of such taxes due on that
property.
     (c) Notwithstanding any contrary direction
from the taxpayer, the tax collector shall credit payments of property taxes to
the latest year for which taxes are due on the property for which payment is
made if:
     (A) The payment is made by a payer who is
a mortgagee, beneficiary under a deed of trust or vendor under a land sales
contract and who pays taxes on behalf of any taxpayer; and
     (B) The mortgagee, beneficiary or vendor
directs that the payment be credited to the latest year for which taxes are due
on the property; and
     (C) The mortgagee, beneficiary or vendor
includes in the payment submitted with the direction given under subparagraph
(B) of this paragraph only the amounts for the payment of taxes on one or more
properties for which delinquent taxes are owed and does not include in that
payment taxes on property for which no delinquent taxes are owed.
     (d) If the mortgagee, beneficiary or
vendor does not direct the tax collector as to the application of taxes being
paid, then the tax collector shall apply all payments as provided under
subsection (2) of this section.
     (4) The tax collector may, for
convenience, divide the tax roll, as payments are made, into two portions, and
file each separately, one portion containing the paid accounts and another
portion containing the unpaid accounts. From time to time, and no later than
the receipt of the next yearÂ’s tax roll, the tax collector shall compute and
indicate on the tax roll the unpaid balance of taxes for each property
assessment. [1965 c.344 §23 (enacted in lieu of 311.355); 1985 c.162 §6; 1987
c.219 §1; 1987 c.529 §3; 1989 c.601 §1; 1993 c.313 §2; 1999 c.22 §2]
     311.360 [Repealed by 1965 c.344 §42]
     311.361
Form of tax receipt; numbering; taxpayerÂ’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 been levied followed by the word “Taxes.”
The receipt shall show the exact amount paid, the date of payment, the property
on which the taxes were paid and the code area for the property. The tax
collector shall keep a stub receipt or a copy of each receipt or a computer
record of the same information on each receipt issued and such stub receipt,
copy or computer record shall be a public record. The receipts shall be
numbered consecutively except that if more than one validating machine is used
in validating and numbering the receipts, a consecutive number series may be
used for each machine if the series is identified by a machine number or
letter. The stubs or copies of the receipts, or the computer record, shall
contain the post-office or residence address of the taxpayer, which may be
ascertained and entered at the time of the payment. Preparation of a microfilm,
a microfiche or an electronically stored record of the receipts constitutes a
computer record.
     (2) If the tax statement has been sent to
the taxpayer with a copy to be retained by the taxpayer, no copy of the receipt
need be given or sent to the taxpayer unless the taxpayer requests one.
     (3) A temporary or interim receipt may be
issued on payment of any installment of less than one-quarter of a particular
tax account, each such receipt to be entered in the records of the tax
collectorÂ’s office.
     (4) Notwithstanding any other provision of
law, the tax collectorÂ’s copy of the tax receipt may be destroyed when seven
years have elapsed from the date the receipt was issued. [1965 c.344 §24
(enacted in lieu of 311.355); 1979 c.701 §1; 1993 c.6 §9; 2003 c.108 §2]
     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, 308.260, 308.865, 308A.119,
308A.324, 308A.700 to 308A.733, 311.165, 311.206, 311.229, 311.405 (4) or (5),
311.415, 311.465, 354.690, 358.525, 446.631 and 454.225, the tax collector
shall issue receipts similar in form to the receipts issued on payment of taxes
regularly charged on the tax roll.
     (b) The assessor shall enter all
assessments of property to which paragraph (a) of this subsection applies in
the assessment roll and shall make proper entries showing the extension of the
taxes in the usual manner and as though no payment to the tax collector had
been made.
     (2) Upon receipt thereof, the tax
collector shall deposit with the county treasurer all money collected by the
tax collector under subsection (1) of this section. The county treasurer shall issue
to the tax collector duplicate receipts for the money and shall hold it in a
special account in the name of the tax collector.
     (3) Upon delivery of the assessment roll
pursuant to ORS 311.115, the tax collector shall post the payments evidenced by
the receipts, and the amount of any underpayment or overpayment. The tax
collector shall then make a statement to the county treasurer which shall
specify the amount to be retained in the special account to make the refunds
required under subsection (4) of this section. The tax collector shall direct
the county treasurer to transfer the balance in the special account to the
unsegregated tax collections account described in ORS 311.385.
     (4) Any sum collected by the tax collector
that exceeds the amount extended on the tax roll as provided in subsection
(1)(b) of this section by $5 or more shall be refunded to the taxpayer by the
county treasurer upon receiving instructions for doing so from the tax
collector. If an amount remains that cannot be refunded by June 30 of the next
calendar year, the tax collector shall instruct the treasurer to transfer the
amount to the unsegregated tax collections account described in ORS 311.385.
     (5) If a sum less than the tax charged on
the tax roll has been collected, the deficiency shall be canceled by the tax
collector if such sum is $5 or less, and the tax collector shall note upon the
tax roll opposite the appropriate account, “Tax deficiency canceled pursuant to
ORS 311.370.” Otherwise, the deficiency shall be collected as provided by law.
     (6) If an appeal that is perfected under
ORS 311.467 for taxes collected under ORS 311.465 results in a refund under ORS
311.806, the reimbursement for the refund to the unsegregated tax collections
account shall be made from the account provided for in subsection (2) of this
section. [Amended by 1965 c.344 §25; 1967 c.93 §3; 1969 c.605 §19; 1971 c.230 §2;
1971 c.573 §2; 1975 c.365 §3; 1975 c.514 §16; 1977 c.892 §36; 1979 c.350 §1;
1979 c.702 §4; 1985 c.162 §7; 1991 c.459 §242; 1995 c.726 §2; 1999 c.314 §78;
2001 c.229 §4; 2001 c.303 §9; 2001 c.753 §9; 2003 c.655 §70; 2003 c.662 §51]
     311.373 [1983 c.474 §1; repealed by 1993 c.270 §73]
TAX
DISTRIBUTION PROCEDURE
     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 taxes charged
to the county of the county treasurer for the fiscal year then current. In
similar manner the county treasurer shall pay over one-quarter of such taxes on
or before March 1, and the remainder of such taxes on or before June 1, of the
fiscal year.
     (2) Each such payment of state taxes shall
be made without deduction for any cause out of the first moneys collected and
paid into the county treasury over which the county has control.
     (3) If a county fails to pay to the State
Treasurer its entire apportionment of the taxes within 30 days after the dates
prescribed in subsection (1) of this section, the unpaid balance shall be
deemed delinquent, and is a debt due and owing by the county to the state and
the county shall pay the legal rate of interest thereon from such date until
paid. The payment of such interest shall not relieve the county treasurer from
any penalty imposed by law for failure to pay such taxes as required by law.
     (4) If a county treasurer fails to pay to
the State Treasurer any money in the hands of the county treasurer for the
payment of the amount of state taxes charged to the county at the time
prescribed in subsection (1) of this section, the county treasurer shall, in
addition to other penalties, be liable to the following:
     (a) If the county treasurer fails for a
period of 10 days after the time prescribed, the county treasurer shall forfeit
to the state 20 percent on the amount withheld.
     (b) If the county treasurer fails for a
period of 30 days after the time prescribed, the county treasurer shall forfeit
the office as treasurer and is a public defaulter. [Amended by 1991 c.220 §4]
     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 the moneys is made in
person at the office of the tax collector; or
     (B) The tax collector receives moneys
collected by a financial institution or other collection agency; or
     (b) Thirty calendar days after the payment
arrives by mail in the county mail receptacle.
     (2) The tax collector shall take a receipt
for all moneys deposited with the county treasurer.
     (3) Property tax moneys shall not be
deposited in any account other than the unsegregated tax collections account,
except as provided in ORS 311.370, 311.484 and 311.508.
     (4) No later than one business day after receiving
notice of collection of tax moneys by a financial institution or other
collection agency, the tax collector shall notify the county treasurer of the
collection of those tax moneys.
     (5) Except as provided in ORS 311.370,
311.484 and 311.508, the county treasurer shall deposit all property tax moneys
to an account in the records of the county treasurer designated as the
unsegregated tax collections account. Only those moneys that will be
distributed under ORS 311.390 and interest earned from the investment of those
moneys shall be deposited to the unsegregated tax collections account.
     (6) As used in this section, “property tax
moneys” includes all ad valorem taxes and all taxes on property, as defined in
ORS 310.140, and all other amounts specifically authorized by law to be
included on the assessment and tax roll, that are certified for collection
under ORS 310.060 or other law and any interest on those taxes. [1963 c.606 §2;
1967 c.105 §5; 1969 c.595 §6; 1971 c.737 §4; 1985 c.162 §1; 1989 c.796 §13;
1991 c.459 §244; 1995 c.79 §147; 1997 c.631 §449; 2003 c.190 §§8,9; 2007 c.537 §3]
     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 account in the
same manner as other ad valorem property taxes.
     (2) For purposes of completing the
percentage distribution schedule under ORS 311.390, the tax collector shall
treat any additional taxes or penalties charged because of the disqualification
of property from special assessment or exemption as having been imposed by the
districts within which the property subject to the additional taxes or
penalties is located. The amount of additional taxes or penalties attributable
to each district shall be determined based on the percentage that the total ad
valorem property tax rate of the district bears to the total rate for the
property in the year in which the additional taxes or penalties were added to
the roll. [1991 c.459 §246; 1997 c.541 §291]
     311.390
Tax and interest distribution percentage schedule; changed or additional
levies. (1) When the tax
collector receives the assessorÂ’s certificate pursuant to ORS 311.115, the tax
collector shall prepare and file with the county treasurer a percentage
schedule of the ratio of taxes on property, as defined in ORS 310.140, and
other amounts to be collected, after reductions necessary to comply with
section 11b, Article XI of the Oregon Constitution, after making adjustments in
accordance with ORS 311.105 (1)(c), for each governmental unit as shown in such
certificate, compared to the total of each of those amounts. Such schedule
shall be approved by the county accountant, if one exists in the county, or by
the county clerk before filing. Except as provided in subsections (2) and (3)
of this section, the distribution of collections by the tax collector shall be
made on the basis of the ratios computed pursuant to this section. The ratios computed
pursuant to this section for a given fiscal year shall be used for the
distribution of all taxes on property or penalties that have been imposed,
collected and received for that fiscal year, regardless of the actual date of
receipt, except for moneys retained by a county to pay bankruptcy costs under
ORS 311.484. Interest earned on moneys in the unsegregated tax collections
account shall be distributed according to the ratio applicable to the year in
which the moneys are distributed.
     (2) If, after the ratios are computed
pursuant to this section, the amount of a levy or other tax on property is
changed, or a levy or other tax on property is filed with the assessor pursuant
to ORS 310.060 that had not been included in the tax distribution schedule for that
year, the tax collector shall revise the percentages provided in subsection (1)
of this section to reflect the corrected or added levy or tax and shall adjust
the amounts previously distributed and to be distributed thereafter to reflect
the revision in percentages.
     (3) If, in the opinion of the tax
collector, it is not feasible to make the revisions described in subsection (2)
of this section, the tax collector shall treat the amount of the change in levy
or tax or the additional levy or tax as a separate tax collection and segregate
the moneys collected for the particular district or districts in the periodic
statement of tax collections given to the county treasurer pursuant to ORS
311.395.
     (4) If the percentage schedule is revised,
a copy shall be filed with the county treasurer after approval by the county
accountant, if one exists in the county, or by the county clerk.
     (5) If, after the ratios are computed
under this section, a levy or tax is changed or a levy or tax is filed with the
assessor pursuant to ORS 310.060, that was not included in the tax distribution
schedule for that year, future distributions of interest shall be based on the
revised percentages that reflect the corrected or added levy or tax. No
adjustments shall be made for previously distributed interest. [1963 c.606 §3;
1965 c.492 §2; 1967 c.105 §6; 1969 c.595 §7; 1983 c.310 §18; 1985 c.162 §2;
1991 c.459 §247; 1997 c.541 §292; 2001 c.114 §28; 2003 c.190 §§10,11; 2007
c.537 §4]
     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 shall notify each taxing district of the
amount of taxes on property imposed for each district for that fiscal year. [1991
c.459 §247a]
     311.392
CountyÂ’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 the total amount of taxes, assessments or other
charges levied against property in the county, the county court may advance
from the general fund of the county the full amount of the taxes, assessments
and charges levied by those subdivisions and the county court may order the
county tax collector to revise the tax distribution schedule provided by ORS
311.390 so that all taxes, assessments and charges advanced by the county will
be allocated to the county. If the county makes the payments provided in this
section, it shall have no recourse against the political subdivision for
recovery of the shrinkage in collections from that anticipated at the time the
payment was made.
     (2) If the county advances taxes under
this subsection, before December 1 of each year, it may deduct from the levy
the three percent discount which would have been given by the district had all
of the taxes been paid by November 15 and turned over to the district on or
before December 1 of each year. If the payment is made after December 1, no
discount shall be taken by the county. [1965 c.492 §4; 1969 c.595 §8]
     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 period beginning on the first
Monday following the last Friday in October through the last Friday in
November, the tax collector shall make weekly statements of those taxes that
are collected for the current tax year.
     (b) For the period beginning the first
Monday following the last Friday of November through the last Friday of October
of the ensuing year, the tax collector shall make quarterly statements of those
taxes that are collected for the current tax year.
     (c) The tax collector shall make quarterly
statements of taxes collected for prior years.
     (d) Notwithstanding paragraph (b) or (c)
of this subsection, if the balance in the unsegregated tax collection account
as of the close of any month for any tax year (the current tax year or any
prior tax year) exceeds $10,000 or if requested by any taxing district, and if
weekly statements are not required, then the tax collector shall make a statement
for the period since the last statement for the tax year.
     (e) If the processing of tax payments for
the current tax year received or postmarked on or before the November 15 due
date (or if the due date is extended under ORS 311.507, the due date pursuant
to the extension) is not substantially completed as of the last Friday in
November, the tax collector shall continue to make weekly statements until the
end of a week when the processing is substantially completed.
     (2)(a) Each statement shall be of taxes
collected during the weekly, monthly, quarterly or other period for which the
statement is required.
     (b) The statements prepared under
subsection (1) of this section shall specify the tax years for which the
payments of taxes were made.
     (c) A copy of each statement shall be
filed with the county clerk and a copy shall be filed with the county treasurer
no later than the fifth business day after the last business day of the period
for which the statement is prepared. A copy of each statement shall be retained
in the office of the tax collector.
     (3) For the purposes of this section,
property tax moneys are collected when:
     (a) Payment is made in person at the
office of the tax collector;
     (b) The tax collector receives tax moneys
or notice of tax moneys collected by a financial institution or other
collection agency;
     (c) The tax collector receives payment or
notice of payment of tax moneys by the state; or
     (d) The tax collector has posted a payment
that arrived by mail in the county mail receptacle.
     (4) Each statement required under
subsections (1) and (2) of this section shall separately state the amount
deposited into the property tax bankruptcy account under ORS 311.484 for the
period covered by the statement.
     (5) The statements required under subsections
(1) and (2) of this section may be made more often and for shorter periods if
the tax collector so desires but one of the statements so filed shall cover a
period coinciding with the last business day of the particular calendar month
or quarter during the period.
     (6) The county treasurer shall credit the
total amount of moneys set out in the statements prepared under subsections (1)
and (2) of this section, except for the amount deposited into the property tax
bankruptcy account under ORS 311.484, to the several funds for which the moneys
were respectively received in accordance with the schedule provided in ORS
311.390. The county treasurer shall keep the moneys and warrants received from
the tax collector in their respective funds.
     (7) Within five business days of receiving
a statement required by subsection (1) or (2) of this section, the county
treasurer shall distribute the amount of money set out in the statement, except
for the amount deposited into the property tax bankruptcy account under ORS
311.484, to the several taxing units according to the ratios provided in ORS
311.390. The county treasurer shall distribute interest earned on moneys in the
unsegregated tax collections account at least as often as the treasurer
receives a statement from the tax collector under subsection (1)(b) or (d) of
this section. When statements are received under subsection (1)(a) of this
section, the county treasurer shall distribute interest at least once a
calendar month. [1963 c.606 §8; 1969 c.595 §9; 1971 c.355 §1; 1985 c.162 §3;
1987 c.220 §1; 1991 c.459 §248; 1993 c.270 §58; 1997 c.631 §450; 2003 c.190 §§12,13;
2007 c.537 §5]
TAX LIENS;
SUMMARY COLLECTIONS
(Generally)
     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 taxes include delinquent taxes on
personal property made a lien on real property, and ad valorem property taxes
on real or personal property added to an assessment or tax roll pursuant to ORS
311.216 to 311.232.
     (2) Taxes on real property shall be a lien
thereon from and including July 1 of the year in which they are levied until
paid and, except as otherwise specifically provided by law, such lien shall not
be voided or impaired.
     (3)(a) Taxes on personal property shall be
a lien:
     (A) On any and all of the particular
personal property assessed and on any and all of the personal property assessed
as the same category, as disclosed by the property tax return and assessment
list; and
     (B) For purposes of distraint, on any and
all of the taxable personal property owned by or in the possession or control
of the person assessed.
     (b) The liens for taxes on personal
property shall attach on and after July 1 of the year of assessment and shall
continue until the taxes are paid, except as provided in subsection (4) or (5)
of this section and ORS 311.410.
     (c) Notwithstanding paragraph (a) of this
subsection, if possession of personal property that is subject to a perfected
security interest is taken by a secured party on default, the lien for taxes on
the property shall be limited to the taxes on the particular property and not
the taxes on any other property of the debtor.
     (4)(a) If a manufactured structure or
floating home is removed from the county in which it is assessed to another
county in this state on or after January 1 and before July 1 of the assessment
year, taxes on the manufactured structure or floating home shall be a lien on
the manufactured structure or floating home that attaches as of the day
preceding the date of removal.
     (b) If a manufactured structure or
floating home is removed from the county in which it is assessed to a location
that is outside this state on or after January 1 and before July 1 of the
assessment year, the manufactured structure or floating home shall be removed
from the assessment and tax roll for the corresponding tax year beginning July
1.
     (c) The taxes arising from a lien under
this subsection may be paid to the tax collector prior to the completion of the
next general property tax roll, pursuant to ORS 311.370.
     (d) As used in this subsection, “taxes”
means the amount computed using the assessed value then on the assessment and
tax roll for the manufactured structure or floating home or the value that next
would be used on the assessment and tax roll, if known at the time the lien is
created, and the assessorÂ’s best estimate of taxes, special assessments, fees
and other charges for the tax year that corresponds to the assessment year in
which the removal occurs.
     (5)(a) If taxable personal property, other
than a manufactured structure or floating home, is removed from the county in
which it is assessed, or is sold or otherwise transferred to another owner, on
or after January 1 and before July 1 of the assessment year, taxes on the
removed, sold or transferred personal property shall be a lien on the personal
property described in subsection (3)(a)(A) of this section that attaches as of
the day preceding the date of removal, sale or transfer.
     (b) The taxes arising from a lien under
this subsection may be paid to the tax collector prior to the completion of the
next general property tax roll, pursuant to ORS 311.370.
     (6) Where real or personal property is
omitted from the assessment or tax roll prepared as of January 1 of the current
tax year and notice is given pursuant to ORS 311.216 to 311.232 during such
year and the property subsequently is added to such roll pursuant to ORS
311.216 to 311.232, the taxes shall be a lien on such property and on other
property at the same time and in the same manner as taxes became liens on the
taxable property not so omitted from the roll.
     (7) Taxes on real and personal property
omitted from an assessment or tax roll prepared as of the assessment date of a
prior calendar or tax year and added to such roll pursuant to ORS 311.216 to
311.232, shall be a lien on such property from and including the date the
addition or correction is made on such roll. Where the omitted property
consists of any building, structure or improvement which has been severed or
removed from the land, the taxes on such property also shall be a lien against
the land. Where the property omitted is personal property, the taxes also shall
be a lien on any and all of the taxable personal property of the person
assessed from such date of addition or correction. However, no taxes shall
become a lien on real or personal property under this subsection where the
property was transferred to a bona fide purchaser as defined in ORS 311.235
after the assessment date for such prior tax year and prior to the lien date
provided for hereunder.
     (8) Each lien, whether on real or personal
property, shall include all interest, penalties and costs applicable by law to
any of such taxes.
     (9)(a) Except as provided in paragraph (b)
of this subsection, the liens for ad valorem taxes, including and not limited
to the general lien provided by subsection (3)(a)(B) of this section, created
under this section are superior to, have priority over and shall be fully
satisfied before all other liens, judgments, mortgages, security interests or
encumbrances on the property without regard to date of creation, filing or
recording.
     (b) If it becomes necessary to charge
personal property taxes against real property under ORS 311.645, if the county
obtains a judgment under ORS 311.455 or records a warrant under ORS 311.625, or
if in any other manner personal property taxes are made a lien against real
property, any judgment, mortgage or other lien or encumbrance on the real
property that is placed of record prior to the date the personal property tax
becomes a lien on the real property has priority over the personal property tax
lien. [Amended by 1953 c.707 §2; 1955 c.720 §3; 1981 c.346 §1; 1985 c.794 §1;
1991 c.459 §249; 1991 c.903 §4; 1997 c.541 §293; 2001 c.42 §1; 2001 c.229 §1]
     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 year shall become due and payable,
notwithstanding any subsequent transfer of the property to an exempt ownership
or use. Taxes that are unpaid as of the termination of a lease, lease purchase
agreement or other instrument resulting in the taxation of the property shall
remain a lien on the property as of the day prior to the termination of the
lease, lease purchase agreement or other instrument. Real or personal property
exempt from taxation on July 1 shall remain exempt for the ensuing tax year,
notwithstanding any transfer within the tax year to a taxable ownership or use.
     (2) A sale or transfer of personal
property or any part of personal property does not affect the lien under ORS
311.405 (3)(a)(A), (4) or (5). Taxes on personal property transferred from a
tax exempt to a taxable ownership or use shall be a lien on any and all of the
personal property assessed to the person and on any and all of the taxable
personal property of the person assessed from and including the date of
transfer until paid. The liens shall be subject to this section and ORS
311.405.
     (3) Notwithstanding ORS 311.405 (4) or
(5), real or personal property is exempt for the ensuing tax year if the
property is transferred or changed from a taxable to an exempt ownership or use
at any time before July 1 of any year. However, if the property is exempt under
a provision of ORS chapter 307 that requires the filing of a claim for exemption,
the transfer does not operate to render the property exempt from taxation for
the ensuing tax year unless the required claim for exemption is filed on or
before the date specified in the applicable statute or within 30 days after the
date of acquisition or, if relevant under the applicable exemption statute, the
change of use of the property, whichever is later. This section does not limit
other statutes that prescribe filing dates for claiming an exemption.
     (4) Real or personal property is taxable
for the ensuing tax year if the property is transferred or changed at any time
before July 1 of any year from an exempt ownership to a taxable ownership or
taxable use. Transfer of real or personal property from a tax-exempt use to a
taxable use at any time between January 1 and June 30 of any year constitutes
notice to the transferee, owner or person in control of the property that the
property will be subject to taxation for the ensuing tax year. In the case of
real property, the transferee, owner or person in control of the property shall
advise the county assessor of the transfer. In the case of personal property,
the transferee, owner or person in control of the property shall make a return
of the property that lists the information required by ORS 308.290 within 30
days after the transfer.
     (5) Real property that is the subject of
eminent domain proceedings instituted by a public body shall, for the purposes
of this section, be deemed to have been transferred as of the date of payment
therefor, the date of entry into possession by the public body or the date of
entry of judgment in the eminent domain proceedings, whichever is earlier. [Amended
by 1953 c.707 §2; 1963 c.233 §1; 1969 c.237 §2; 1973 c.402 §16; 1977 c.884 §18;
1979 c.692 §11; 1979 c.704 §2; 1981 c.346 §2; 1987 c.756 §9; 1991 c.459 §250;
1993 c.270 §59; 1995 c.513 §3; 1997 c.819 §13; 2001 c.42 §2; 2001 c.229 §2;
2005 c.94 §63; 2007 c.524 §1]
     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 for any year or years prior to the fiscal year of such
acquisition have become a lien upon said real property, all such liens shall be
transferred to and be paid out of the award of the jury given in such
proceedings. The real property acquired by the state or any political
subdivision thereof shall be free and clear of any liens or liability for such
property taxes.
     (2) In the event the real property
acquired by the state or any political subdivision thereof was a part of a
larger parcel upon which property taxes for any year or years prior to the
fiscal year of such acquisition have become a lien, only such proportion of
such taxes as the assessed value of the part acquired by the state or the
political subdivision thereof bears to the assessed value of the said larger
parcel shall be transferred to and paid out of the award of the jury given in
said proceedings, and the remainder of such taxes shall continue a lien upon
the remainder of said larger parcel. [1953 c.539 §1]
     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 have been levied for the fiscal year in which such
property is acquired, the state or the political subdivision thereof shall pay
such proportion of said taxes as the period from the date of acquisition until
the end of the fiscal year bears to the entire fiscal year. The remainder of
said taxes shall become a lien upon and shall be paid out of the award of the
jury given in said eminent domain proceedings.
     (2) In the event the real property
acquired by the state or any political subdivision thereof is a part of a
larger parcel upon which property taxes have been levied for the fiscal year of
such acquisition, only such proportion of said taxes as the assessed value of
the part acquired by the state or a political subdivision thereof bears to the
assessed value of said larger parcel shall be paid by the state or the
political subdivision thereof or become a lien and be paid out of the award of
the jury as provided in this section, and the remainder of such taxes shall
continue a lien upon the remainder of said larger parcel. [1953 c.539 §2]
     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 any political subdivision thereof shall be deemed to be the
date possession thereof is taken by the state or the political subdivision
thereof, or the date final judgment is entered in the eminent domain
proceedings, whichever is earlier. [1953 c.539 §3]
     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 in subsection (3) of this section, it shall first be shown to the
satisfaction of the court that all taxes due or owing from the defendant,
judgment debtor, heir, devisee, executor, administrator, trustee, agent,
conservator or guardian, or which may be collected by virtue of the assessment
and taxation laws of this state, have been paid.
     (2) If the judgment or final order is to
be taken and entered after January 1, while the assessment roll is in the
possession of the assessor, and pertains to an assessment to be made as of
January 1, the receipt for the taxes shall be given by the assessor upon an
assessment made as follows:
     (a) If the exact amount of taxes, special
assessments, fees and charges are able to be computed by the assessor, such
amount shall be paid to the tax collector. The assessor is authorized to levy
and the tax collector is authorized to collect such amount.
     (b) If the assessor is unable to compute
the exact amount at the time, either (A) there shall be paid the amount
estimated by the assessor to be needed to pay the taxes, special assessments,
fees and other charges to become due, or (B) there shall be deposited with the
tax collector a bond with good and sufficient undertaking in the amount that
the assessor considers adequate to insure payment of the taxes to become due.
In no event shall the bond amount exceed twice the amount of the previous yearÂ’s
taxes, special assessments, fees and other charges computed under this
subsection. Taxes paid or bonded for under this section shall be entitled to
any discount provided by ORS 311.505. ORS 311.370 shall apply to amounts
assessed and collected under this subsection.
     (3) This section applies to the following
causes:
     (a) An assignment for the benefit of
creditors.
     (b) The estate of a deceased person or any
other proceeding in probate involving the distribution of personal property.
     (c) Any proceeding to enforce the payment
of a debt where the property involved is assessable personal property. [Amended
by 1973 c.823 §126; 1975 c.780 §10; 1979 c.350 §13; 1981 c.804 §88; 1991 c.459 §251;
1997 c.541 §294]
     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 of the owner,
subsequent to the assessment or tax day of any year, shall be a debt due and
owing from the owner of the real property from the time the taxes are or may be
levied.
     (2) If the taxes are not paid before they
become delinquent, or on the earlier demand of the tax collector, the county in
which the taxes are due and owing may, in addition to the remedies provided by
statute for the collection of taxes on real property, maintain an action for
itself, and for all other municipal corporations, taxing districts or political
subdivisions sharing in the taxes, against the owner of the property for the
collection of the taxes, together with interest, penalties, costs and other
lawful charges thereon. At the time of the commencement of the action for the
collection of such taxes, the county shall have the benefit of all the laws of
this state pertaining to provisional remedies against the property, either real
or personal, of the owner owing the taxes, without the necessity of filing
either an affidavit or undertaking, as otherwise provided by statute. The county
clerk of the county where the action is commenced shall immediately issue writs
of attachment on application therefor by the tax collector or the district
attorney for the county as plaintiff. The writs shall be directed to the
sheriffs of as many counties as the tax collector or the district attorney
directs.
     (3) This section does not apply if the
real property is substantially dissipated, destroyed or removed by fire or the
elements.
     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 timber and the taxes then
due and payable on the land upon which the timber is or was standing or
situated, including the taxes on any portion of the timber previously logged
off or removed, have been fully paid. If the timber is owned entirely separate
and apart from the land whereon it grows or is situated and is not merely held
under an executory contract, the owner of the land is not responsible for the
taxes on the timber.
     (2) In addition to the fine provided for
in ORS 311.990 (3), the county in which the property is located may, through
the district attorney of the county, maintain injunction proceedings against
the person, firm or corporation from cutting or removing the timber in
violation of subsection (1) of this section. [Amended by 1985 c.759 §4]
     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 construed as a repeal of any statute for the
assessment or collection of taxes against real property.
     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 personal property are not
paid before they become delinquent, or on the earlier demand of the assessor or
tax collector, the county in which the taxes are due and owing may, in addition
to the remedies provided by statute for the collection of taxes on personal
property, maintain an action for itself, and for all other municipal
corporations, taxing districts or political subdivisions sharing in the taxes,
against the owner of the personal property for the collection of the taxes,
together with interest, penalties, costs and other lawful charges thereon.
     (3) At the time of the commencement of the
action for the collection of such taxes, the county shall have the benefit of
all the laws of this state pertaining to provisional remedies against the
property, either real or personal, of the owner owing the taxes, without the necessity
of filing either an affidavit or undertaking, as otherwise provided by statute.
The county clerk of the county where the action is commenced shall immediately
issue writs of attachment on application therefor by the tax collector or the
district attorney for the county as plaintiff. The writs shall be directed to
the sheriffs of as many counties as the tax collector or the district attorney
directs.
     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 imposed on
the property in a prior year are delinquent; or
     (b) In the opinion of the assessor it
seems probable that personal property may be removed from the county, sold,
dissipated or destroyed before the taxes on the property otherwise become due
and payable and it further appears that the owner or person liable for the
taxes had no property subject to taxation in the county during either of the
two preceding tax years, or was delinquent in the payment of any tax imposed
during the two preceding tax years in respect to property in any jurisdiction,
whether within or without the state, or is not financially responsible or
intends to depart from the state before the taxes become due.
     (2) The assessor may, immediately after
listing and valuing the personal property for assessment and taxation, levy,
demand and collect for remittance to the tax collector, or the tax collector
may collect, the taxes on the property as follows:
     (a) If the assessor is able to compute the
exact amount of taxes, special assessments, fees and charges, such amount shall
be paid to the assessor for remittance to the tax collector or directly to the
tax collector; or
     (b) If the assessor is unable to compute
the exact amount at the time, either:
     (A) There shall be paid the amount that
the assessor estimates is needed to pay the taxes, special assessments, fees
and other charges to become due; or
     (B) There shall be deposited with the tax
collector a bond with a good and sufficient undertaking in the amount that the
assessor considers adequate to ensure payment of the taxes to become due. In no
event shall the bond amount exceed twice the amount of the taxes, special
assessments, fees and other charges computed by the assessor under this
paragraph.
     (3) Taxes paid or bonded for under
subsection (2) of this section shall be entitled to the discount provided by
ORS 311.505. ORS 311.370 shall apply to the amounts assessed and collected
under subsection (2) of this section. Any taxes collected under subsection (2)
of this section, and subject to refund on order of the tax court under ORS 311.467,
shall be held in the special account mentioned in ORS 311.370 by the county
treasurer until the period for petitioning for review of the assessorÂ’s action
has expired, or, when a review is had, until the review is determined. If the
tax court, upon review, orders a refund, the county treasurer shall make the
refund from the special account within three days after entry of the departmentÂ’s
order.
     (4) If the owner or person liable for the
taxes on the personal property fails to pay the tax on demand by the assessor,
the assessor shall certify the assessment and tax levies made under this
section to the tax collector of the county. The taxes thereupon shall be
collected by the tax collector in the manner of collecting delinquent taxes on
personal property. The taxes when so certified by the assessor are delinquent
and subject to the provisions of law for the collection of delinquent taxes on
personal property. [Amended by 1955 c.710 §2; 1975 c.780 §12; 1979 c.350 §14;
1981 c.804 §89; 1995 c.650 §67; 1999 c.21 §29]
     311.467
Review of assessorÂ’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 payable, the owner or person who is liable for
the taxes on the property and who has paid to the assessor the amount demanded
may, within 10 days from such demand, petition the tax court for review of the
assessorÂ’s action.
     (2) The review shall be governed by the
provisions of ORS chapter 305, in so far as such provisions are applicable and
not in conflict with this section.
     (3) The tax court magistrate shall
complete its review and determination within 20 days after its receipt of the
petition for review and shall either affirm the action taken by the assessor or
order a refund of the taxes paid. The decision of the tax court magistrate
shall be final. No rehearing shall be had except on the tax court magistrateÂ’s
own motion; and the decision shall not be appealable under ORS 305.501. Any
costs incident to the hearing shall be assessed by the tax court magistrate
against the losing party. [1955 c.710 §1; 1973 c.343 §2; 1977 c.870 §38; 1995
c.650 §68]
     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 removed or is about to be removed
from the state, is being dissipated or is about to be dissipated, the tax
collector immediately shall distrain sufficient of the property or cause
sufficient property to be distrained to pay the taxes, together with interest,
penalties and costs, on all the property being removed or about to be removed,
being dissipated or about to be dissipated. The tax collector shall cause such
property to be sold or sell such property in the manner provided in ORS
311.640. [Amended by 1973 c.305 §7; 1981 c.346 §8; 2001 c.41 §1]
     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 interest or other lien on taxable
personal property, including property classified as real property machinery and
equipment, or after the lien is foreclosed, causes the property to be removed,
or is knowledgeable that the property will be removed by another after the
foreclosure sale, from the county in which the property is assessed or seized,
shall notify the tax collector of that county prior to the removal. The notice
shall be mailed to the tax collector, return receipt requested, and shall
contain a description of the property that is the subject of the foreclosure,
together with the name and address of the owner or owners of the property.
     (2) Failure to give the notice required
under subsection (1) of this section shall not affect the foreclosure, but the
tax collector shall have recourse against the financial institution on behalf
of the taxing units for any damages sustained on account of failure to mail the
notice. [1987 c.312 §2; 2001 c.41 §2]
     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 to another county of this state, the
tax collector of the county from which the property was removed shall certify a
statement of the taxes, with interest and penalties, to the tax collector of
the county to which the property was removed. The statement shall contain a
transcript of so much of the tax roll as relates to the property and the owner
thereof. The tax collector receiving the certified statement shall have the
same power to collect the taxes, with interest, penalties and costs thereon, as
the tax collector has to collect taxes levied on personal property assessed in
the tax collectorÂ’s own county. The tax collector making the collection
immediately shall remit the amount collected, less the costs, to the tax
collector from whom the statement and certified transcript was received,
together with a statement showing in detail the respective amounts of taxes,
interest, penalties and costs collected. [Amended by 2001 c.41 §3]
(Bankruptcy
Collections)
     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 person against whom the tax is charged files a petition in
bankruptcy, or is adjudged a bankrupt upon an involuntary proceeding, the tax
shall become immediately due. The tax collector of the county where the tax was
levied shall prepare and present to the bankruptcy court proof of claim of the
county for the tax. [Amended by 1995 c.780 §4; 2003 c.190 §§6,7; 2007 c.537 §2]
     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 account by the tax collector from taxes and any related penalties, but
excluding interest, that are:
     (a) Due under ORS 311.405 (2) and (3)(a)
and (b) or 311.480; and
     (b) Collected pursuant to an order of a
bankruptcy court.
     (2) If a county establishes a property tax
bankruptcy account under this section, the county treasurer shall deduct from
the account and deposit with the county an amount that is sufficient to
reimburse the county for costs incurred by the tax collector to pursue
collection of taxes and penalties described in subsection (1) of this section.
Costs allowed under this subsection include:
     (a) Attorney fees, which may include the
amount billed by retained counsel, the documented hourly cost of county counsel
services and reasonable county counsel overhead; and
     (b) Expenditures and disbursements, which
may include filing fees, copying charges, travel expenses and other
expenditures directly related to the bankruptcy proceeding.
     (3) After estimating the amount necessary
for reimbursements under subsection (2) of this section, the county treasurer
may periodically deposit into the unsegregated tax collections account
described in ORS 311.385 the portion of the property tax bankruptcy account
that the treasurer deems reasonable and prudent.
     (4) Not later than June 30 of each year,
the county treasurer shall deposit the balance of the property tax bankruptcy
account, including interest and excluding an amount that is reasonably
necessary for reimbursements under subsection (2) of this section, in the
unsegregated tax collections account described in ORS 311.385 for distribution
in accordance with ORS 311.390. [2003 c.190 §2]
     Note: 311.484 was enacted into law by the
Legislative Assembly but was not added to or made a part of ORS chapter 311 or
any series therein by legislative action. See Preface to Oregon Revised
Statutes for further explanation.
     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 the previous tax year. The report shall include:
     (1) A list of all bankruptcy proceedings
for which the county was reimbursed for attorney fees pursuant to ORS 311.484.
     (2) The total amount of taxes and
penalties collected through an order of a bankruptcy court.
     (3) The total amount reimbursed to the
county under ORS 311.484 for attorney fees and costs and disbursements. [2003
c.190 §3]
     Note: 311.489 was enacted into law by the
Legislative Assembly but was not added to or made a part of ORS chapter 311 or
any series therein by legislative action. See Preface to Oregon Revised
Statutes for further explanation.
     311.500 [1989 c.796 §§10,22; 1991 c.459 §253; 1997
c.782 §7; repealed by 1999 c.701 §10]
DELINQUENT
TAXES; COLLECTION
     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, levied or imposed and charged on the latest tax roll,
shall be paid on or before November 15, the second one-third on or before
February 15, and the remaining one-third on or before May 15 next following.
     (2) Interest shall be charged and
collected on any taxes on property, other charges, and on any additional taxes
or penalty imposed for disqualification of property for special assessment or
exemption, or installment thereof not paid when due, at the rate of one and
one-third percent per month, or fraction of a month until paid.
     (3) Discounts shall be allowed on partial
or full payments of such taxes, made on or before November 15 as follows:
     (a) Two percent on two-thirds of such
taxes so paid.
     (b) Three percent where all of such taxes
are so paid.
     (4) For purposes of this section, “taxes”
includes all taxes on property as defined in ORS 310.140 and certified to the
assessor under ORS 310.060 except taxes assessed on any other property which
have by any means become a lien against the property for which the payment was
made.
     (5) All interest collected and all
discounts allowed shall be prorated to the several municipal corporations,
taxing districts and governmental agencies sharing in the taxes or assessments.
     (6) If the total property tax is less than
$40, no installment payment of taxes shall be allowed. [Amended by 1953 c.49 §2;
1957 c.543 §1; 1965 c.344 §26; 1973 c.142 §1; 1975 c.704 §2; 1979 c.241 §9;
1979 c.703 §§1, 3; 1987 c.529 §2; 1991 c.459 §252; 1997 c.819 §17; 1999 c.701 §1]
     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 on property taxes that are due and
unpaid. [1989 c.796 §10a; 2001 c.114 §29]
     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 November
15, the discount provided by ORS 311.505 (3) shall be allowed:
     (a) If the taxes are paid within 15
business days after the date the tax statement is mailed by the tax collector,
or by November 15, whichever is the later;
     (b) If under ORS 311.252 (2) or 311.253,
the mortgagee or other person has received from the county a defective or
inaccurate computer record, and the taxes are paid within 15 business days
after the corrected computer record is delivered to the mortgagee or person, or
by November 15, whichever is later;
     (c) If the reason for nonpayment by
November 15 is on account of the county not providing a computer record
pursuant to a mutual agreement as provided under ORS 311.253 and tax statements
are substituted by the county for the computer record. To receive a discount
pursuant to this paragraph, the taxes must be paid within 20 business days
after the tax collector mails the tax statements, or the taxpayer has been
notified in writing by the tax collector that the computer record will not be
provided, whichever date is later; or
     (d) Except under conditions described in
ORS 311.229 (2), if property or value is added to the tax roll under ORS
311.208 and the taxes becoming due as a result of the addition are paid in the
period prior to the 16th day of the month next following the month of their
extension.
     (2) Nothing in this section shall affect
the due dates of the installment payments or the computation of interest upon
failure to pay the installment on the date due. As used in this section,
business days mean days other than Saturdays and legal holidays. [1979 c.703 §14;
1985 c.613 §27; 1987 c.313 §1; 1991 c.459 §254; 1993 c.23 §1; 1997 c.114 §1;
2001 c.303 §11; 2003 c.108 §4]
     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 ORS 311.505 shall be deposited and credited to the
County Assessment and Taxation Fund created under ORS 294.187; and
     (b) An additional 25 percent of the
interest charged and collected under ORS 311.505 shall be deposited and
credited to the
     (2) On or before June 15 of each year, the
Department of Revenue shall estimate the amount of interest that will be
deposited and credited to the County Assessment Function Funding Assistance
Account created under ORS 294.184 for the ensuing fiscal year. If the estimate
is less than $13 million, the department shall certify to each county treasurer
an increase in the percentage specified under subsection (1)(a) of this section
to the end that the estimate reaches $13 million. However, no increase in
percentage shall be certified that will raise and make available for deposit
and credit to the County Assessment Function Funding Assistance Account for the
ensuing fiscal year an amount that is in excess of $3 million over the amount
estimated under this subsection to be received under subsection (1)(a) of this
section for the ensuing fiscal year.
     (3) Upon receipt of certification from the
department under subsection (2) of this section, the county treasurer shall
deposit and credit to the County Assessment and Taxation Fund for the fiscal
year to which the certification applies the percentage of the interest charged
and collected under ORS 311.505 so certified.
     (4) The percentage of the interest on
unpaid taxes and penalties required to be deposited and credited to the
     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, or other
specified installment, is not paid on or before its due date, as provided in
ORS 311.505. [Amended by 1979 c.703 §10]
     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 manner as taxes on other real property. Taxes
on manufactured structures assessed as personal property are subject to all the
provisions of law relating to the assessment, taxation and collection of personal
property taxes.
     (2) The seizure and sale for tax
delinquency of a manufactured structure assessed as personal property must be
conducted and carried out in the same manner as provided by law for the seizure
and sale of other personal property for the collection of taxes due thereon,
except as follows:
     (a) If the records of the Department of
Consumer and Business Services indicate that the person to whom the seized
manufactured structure is assessed is not the security interest holder, the tax
collector, before selling the manufactured structure, shall give notice of the
sale to any security interest holder by registered or certified mail, addressed
to the security interest holder at the last-known address of the holder as
shown by the records of the Department of Consumer and Business Services,
mailed not later than the 10th day before the sale.
     (b) At any time before the sale, the
person assessed or security interest holder of the manufactured structure to be
sold may pay the tax collector the full amount of the delinquent taxes, plus
any penalties and interest thereon, and costs incurred by the tax collector in
seizing the manufactured structure and arranging its sale. If this is done, the
tax collector may not hold the sale and shall return the manufactured structure
to the person entitled to possession of the structure.
     (c) If the amount realized on the sale is
in excess of the amount of taxes, interest, penalties and costs due on the
manufactured structure, the tax collector first shall pay to the security
interest holder, according to the records of the Department of Consumer and
Business Services, the amount of their interest to the extent there are
sufficient moneys to do so, and shall pay any amount thereafter remaining to
the owner of the manufactured structure. [1969 c.605 §17; 1983 c.748 §6; 1985
c.16 §458; 2003 c.655 §71]
     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 or to the tax court and the final resolution of the
controversy results in additional taxes due on the property, the additional
taxes becoming due shall be payable without interest if paid in the period
prior to the 16th of the month next following the correction of the assessment
and tax roll.
     (2) If the additional taxes described in
this section are not paid prior to the date specified in subsection (1) of this
section, the additional taxes shall be considered for all purposes of
collection and enforcement of payment as having been delinquent on the date the
taxes would normally have become delinquent if the additional taxes had been
timely extended on the roll, except that any interest shall be computed
prospectively from the 16th of the month following the correction of the roll. [2003
c.274 §2]
     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 date for which interest is computed
shall be the next business day following the Saturday, Sunday or legal holiday.
[1993 c.6 §2]
     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 collected on each such partial
payment at the rate provided in ORS 311.505 (2) from the due date of the
particular installment of the taxes on which it applies. Each such partial
payment shall be credited first to interest so accrued and penalties, if any,
and then to principal of the taxes. [Amended by 1953 c.49 §2; 1973 c.142 §2;
1975 c.704 §3; 1979 c.703 §7; 1985 c.613 §28]
     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 a lien prior to the acquisition, interest and penalties on
the taxes hereby are canceled, but the lien or liens for the taxes shall remain
on the property and be satisfied only by full payment of the principal amount
thereof. Any lien for taxes attaching to any such real property prior to the
execution of the deed to the incorporated city shall be a valid and subsisting
lien thereon.
     (2) The amendments by subsection (1) of
this section do not apply to real property which an incorporated city acquired
title to, prior to June 15, 1987, through foreclosure or settlement of any
lien, if the incorporated city does not hold title to that property on June 15,
1987.
     (3) Nothing in this section shall be
construed as affecting the exemption from taxation provided to cities and other
municipal corporations by ORS 307.090. [Amended by 1987 c.333 §1]
     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 settlement of
existing indebtedness in favor of the state, upon which property taxes have
become a lien prior to the acquisition, interest and penalties on the taxes
hereby are canceled, but the lien or liens for the taxes shall remain on the
property and be satisfied only by full payment of the principal amount thereof.
Any lien for taxes attaching to any such real property prior to the execution
of the deed to the state shall be a valid and subsisting lien thereon. [Amended
by 1997 c.170 §49]
     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 Department of Revenue, compiled from the tax rolls, showing separately
for each tax year for the prior seven years the following information as to
transactions during the past fiscal year ending June 30:
     (a) The total amounts certified under ORS
311.105 (1) to be collected by the tax collector, broken down among real
property, personal property and property assessed pursuant to ORS 308.505 to
308.665.
     (b) The total amount of all adjustments
made by the tax collector, in dollars, increasing the total amount to be
collected, and a like figure for the decreases.
     (c) The total amount collected, exclusive
of interest and penalties, the total amount remaining uncollected, broken down
among real property, personal property and property assessed pursuant to ORS
308.505 to 308.665.
     (d) The total amount of interest and
penalties collected, and the total amount of discounts or rebates allowed.
     (e) Other matters affecting the statement
of the tax collector, striking a balance between the total of the tax roll and
the total of collections.
     (2) The tax collector then shall make a
certificate over the official signature of the collector, to be annexed to the
statement, that the facts set forth therein are correct. A copy of the
statement shall be filed with the county clerk, a copy filed with the county
court and a copy filed with the Department of Revenue. A copy of the statement
and also of the certificate shall be retained by the tax collector as a public
record. [1965 c.344 §30 (enacted in lieu of 311.530); 1999 c.21 §30]
     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
tax roll as owning real property on which the taxes due and charged have not
been paid, a written notice, stating:
     (a) A brief description of each parcel of
real property.
     (b) The total amount of taxes due and
delinquent on the real property.
     (c) The rate of interest and penalties
applicable thereto.
     (d) The date on or after which foreclosure
proceedings may be commenced as provided by law.
     (2) The tax collector shall send the
notice, in each instance, by letter mail to the last-known address of the
person, firm or corporation shown on the tax roll, or otherwise reported to the
tax collector, as owing the delinquent taxes.
     (3) This section does not apply where the
amount of the taxes delinquent against any particular parcel of real property
is less than $1. [Amended by 1953 c.47 §3]
     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 shall as soon as practicable send to each
person, firm or corporation in whose name personal property is shown on the tax
roll and on which the taxes due and charged have not been paid, a written
notice stating:
     (1) The total amount of taxes due and
delinquent;
     (2) The date of delinquency;
     (3) The rate of interest applicable
thereto;
     (4) The date interest begins to run; and
     (5) The date on or after which property
will be distrained or a warrant served as provided by law. [1965 c.344 §31;
1979 c.703 §8; 1981 c.346 §3]
     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. [Amended by 1965 c.344 §32]
     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 keep the tax collector of the county where such real or
personal property is situate informed of the true and correct address of the
person, firm or corporation. No person, firm or corporation who fails to keep
the tax collector so informed shall be permitted to plead lack of due notice
given by the tax collector in any suit, action or other proceedings commenced
or prosecuted under the provisions of ORS 311.545 to 311.565 or in any matter
growing out of the administration of ORS 311.545 to 311.565. [Amended by 1981
c.346 §4]
     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 of each person,
firm or corporation owning real or personal property in this state, as furnished
under ORS 311.555 or as otherwise ascertained by the tax collector. [Amended by
1981 c.346 §5]
     311.565
Effect of tax collectorÂ’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 and form as provided for by ORS 311.545 to 311.550, shall not
invalidate any proceeding to collect taxes, but shall subject the tax collector
to any damages sustained by any person injured by the failure of the tax
collector to keep the addresses or to give the notice. [Amended by 1953 c.47 §3;
1981 c.346 §6]
     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 combination acting as a unit. [Amended by
1995 c.79 §148]
     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, at the tax collectorÂ’s discretion), the tax collector shall
issue a warrant to enforce payment thereof.
     (2) The warrant shall contain:
     (a) The name of the person owning the
personal property, or having possession or control thereof.
     (b) The description of the property as it
appears either in the assessment or tax roll.
     (c) The year or years for which the taxes
are delinquent.
     (d) The principal amount of the delinquent
taxes for each year and the interest accrued to the date of issuance of such
warrant.
     (e) A statement to the effect that
immediately after service of the warrant, if the delinquent taxes and interest
and costs of service are not paid, the warrant or a duplicate thereof will be
recorded with the county clerk for entry in the County Clerk Lien Record of the
county.
     (3) The tax collector shall prepare a list
of all such warrants.
     (4) Where the tax collector has begun or
completed proceedings under ORS 311.640, the tax collector need not issue a
warrant unless the tax collector ascertains that such proceedings will not
result in the collection of the full tax. [Amended by 1965 c.344 §33; 1983
c.696 §10]
     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
weekly publications thereof in a newspaper of general circulation in the
county, to be designated by the county court. All warrants served by
publication may be included in one general notice.
     (2) The published notice shall contain:
     (a) A general statement of the effect of
the warrants when filed and recorded.
     (b) The names of the respective owners of
the several personal properties and descriptions thereof as appearing in the
latest tax roll or in the list or return listing or reporting the property
pursuant to ORS 308.285 or 308.290.
     (c) The year or years for which taxes are
delinquent on each property.
     (d) The amount of delinquent taxes for
each year.
     (e) The interest accrued on each such
amount to the date of issuance of the warrant.
     (3) The publication of the notice shall be
sufficient service on each person named therein or interested in any property
described therein. It shall not be necessary to mail a copy of the notice to
the persons named in the published notice or interested in any property
described therein. All persons named in the notice or owning or claiming to
own, or having or claiming to have any interest in any property described
therein, are required to take notice of the proceeding and of all steps
thereunder. [Amended by 1971 c.568 §3; 2003 c.576 §198]
     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 served in an action at law, or by service of
the warrant by certified mail, return receipt requested. Notice by personal
service or by certified mail shall be in lieu of service by publication as to
the persons so served. It shall not be necessary to include in the publication
of the notice the names of such persons or the descriptions or other matters
relating to their respective properties. [Amended by 1965 c.344 §34]
     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 warrant or a duplicate thereof recorded by the
county clerk in the County Clerk Lien Record maintained under ORS 205.130. When
service has been made by certified mail, notation of the service shall be made
on the warrant recorded by the county clerk and the returned receipt shall be
attached to and made a part of the warrant on file in the office of the county
tax collector. When service has been made by certified mail and the return
receipt is sent electronically or by computer printout, the tax collector shall
retain the return receipt record. The clerk shall enter in the County Clerk
Lien Record the name of the owner of the personal property on which taxes are
delinquent, as shown by the warrant, and the total amount of the delinquent
taxes and interest for which the warrant was issued, with added cost charges,
and the date of recording.
     (2) Thereupon, the amount of the warrant,
so recorded, shall become a lien upon the title to any interest in real
property owned by the person against whom the warrant is issued, and the taxes
on personal property embraced in the warrant, with interest, penalties and
costs applicable thereto, shall continue as a lien on all the personal property
of the person assessed as otherwise provided by law. The effect shall be the
same as though the people of the county had recovered judgment against the
person charged for the full amount of the delinquent taxes covered by the
warrant, together with interest thereon and costs as provided by law. [Amended
by 1965 c.344 §35; 1983 c.696 §11; 1987 c.586 §37; 1989 c.415 §1; 2003 c.190 §1]
     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 ORS 311.605 to 311.635,
shall be mandatory, irrespective of any other process, procedure or remedy
provided by law in respect to collection or payment of such taxes. [Amended by
1965 c.344 §36; 1971 c.259 §1; 2003 c.576 §199]
     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 service of a warrant pursuant to ORS 311.605 to 311.635 is by personal
service, an additional fee may be charged equivalent to the amount collected
for serving a summons or subpoena to one party under ORS 21.410 (1)(a). [1977
c.218 §2; 1983 c.93 §1]
     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 law in
respect to an execution issued upon judgment of a court of record.
     (2) The tax collector shall release the
lien of any warrant so recorded on payment or settlement of the delinquent
taxes, interest and costs for recording, indexing and service of the warrant,
or on a satisfactory showing that the person against whom the warrant was
issued was under no liability for payment of the taxes at the time the warrant
was issued and has not become liable for such payment at any subsequent time. [Amended
by 1973 c.305 §8; 1987 c.586 §38]
     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 property machinery and equipment and that is described in ORS
308.115 (3).
     (2)(a) Each year, the tax collector may
collect taxes on property that are delinquent by seizure and sale of any of the
following property:
     (A) The property assessed.
     (B) The taxable property belonging to or
in the possession or control of the person assessed.
     (b) No property that is subject to
taxation shall be exempt from seizure and sale for the payment of property
taxes imposed on personal property or real property machinery and equipment.
     (3)(a) Immediately upon taking the
property into possession, the tax collector shall:
     (A) Notify, by mail, the owner, or person
in possession or control of the property at the time of the seizure. If the
name and address of the owner or the person in control or possession of the
property is unknown to the tax collector, the tax collector shall notify the
person to whom the property was assessed at the address noted upon the tax
roll. If the property was not assessed, and the owner or person in possession
or control of the property at the time of the seizure is unknown to the tax
collector, no notice need be given under this subparagraph.
     (B) Notify, by mail, all security interest
holders and other encumbrancers of record, at their addresses as shown in the
records of encumbrance. If no addresses appear in the records of encumbrance,
no mailing is required under this subparagraph.
     (C) Advertise the seized property for sale
by posting written or printed notices of the time and place of sale in three
public places in the county not less than 10 days prior to the sale. Failure to
give or post the notices required by this paragraph shall not invalidate the
sale. However, the owner, encumbrancer or other injured person shall have
recourse against the tax collector for damages.
     (b) The notice under paragraph (a) of this
subsection shall:
     (A) Describe the personal property or real
property machinery and equipment seized.
     (B) State the total amount of property
taxes due and delinquent on personal property or real property machinery and
equipment, the date of delinquency, the rate of interest and the date the
interest begins to run.
     (C) State that if the property taxes,
interest, penalties and costs are not paid the property will be sold at public
vendue, and the date and hour of sale.
     (D) State either that the property seized
is the property assessed or is property assessed as the same category, or that
the property seized is distrained under ORS 311.405 (3)(a)(B).
     (c) If payment of the property taxes,
interest, penalties and costs is made before the time fixed for sale, the tax
collector shall release the seized property.
     (d) If any person disputes the statements
contained in the notice described in this subsection or the property tax lien
priority, the burden of proving the statements contained in the notice or the
priority of the property tax lien shall be on the tax collector.
     (e) If it is determined that the seized
property is exempt or nontaxable or that the taxpayer has no interest in the
property, or that the taxes on that property have been paid, the tax collector
shall release the property. However, if it is determined that the taxpayer has
an interest in the property and that the property is taxable and is not exempt
from seizure and sale, the tax collector shall proceed to sell the property at
public vendue unless the taxes are paid as provided in paragraph (c) of this subsection.
     (4) At the sale the person offering to pay
the amount of taxes, interest and penalties due on the property for the least
quantity of the property shall be the purchaser of that quantity, and the
remainder of the property shall be discharged from the lien. If no bidder at
the sale offers to pay the amount due against the property at the time set for
the sale or at any adjournment of the sale, title to the property shall
immediately vest in the county free and clear of all liens and encumbrances. Thereafter,
the county governing body may sell the property, or any part of the property,
at private sale, without further notice, for a price and on such terms as the
governing body considers reasonable. Any sale shall be absolute and without
right of redemption.
     (5) If the amount realized on the sale is
in excess of the amount of taxes, interest, penalties and costs due on the
property, the excess shall be repaid to the person charged with the taxes,
interest, penalties and costs. However, if the property is subject to a
judgment, mortgage, security interest or other lien or encumbrance of record,
the excess shall be paid over to the holder or holders of the judgment,
mortgage, security interest or other lien or encumbrance as the interest of the
holder or holders may appear. [Amended by 1955 c.720 §4; 1973 c.305 §9; 1981
c.346 §7; 2001 c.41 §4; 2001 c.43 §1]
     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 that the personal property taxes may be
collected, the tax collector shall select for the purpose some particular tract
or lots of real property owned by the person, firm, corporation or association
owing the personal property taxes and shall note on the tax roll opposite the
tract or lots selected the taxes on the personal property. Thereafter, the
personal property taxes shall be a lien on the real property selected and shall
be enforced in the same manner as other tax liens on real property. The
notation of the lien, with the date thereof, shall be entered on the tax roll.
Unless the notation and date are entered on the roll, the lien shall be of no
force or effect.
     (2) Subsection (1) of this section shall
not be applicable to real property as to which all of the following conditions
exist:
     (a) The property is owned as tenants by
the entirety by a member of a partnership and the spouse of the member who is
not a member of the partnership.
     (b) The property is used as the personal
residence of the spouse.
     (c) The partner contributed no part of the
consideration in the transaction which vested an ownership interest in the
spouse.
     (d) The delinquent personal property taxes
for which a lien is sought under subsection (1) of this section are the taxes
of the partnership and not of the spouse.
     (3) Any lien upon real property described
in subsection (2) of this section is void and of no effect.
     (4) Any lien upon property described in subsection
(2) of this section existing on August 22, 1969, or which may hereinafter be
imposed, shall be extinguished, set aside and held for naught upon the verified
petition of the spouse to the county commissioners and proof by the spouse of
the requirements described in subsection (2) of this section. Upon approval of
the petition, the county commissioners shall order the necessary correction to
be made in the tax rolls. [Amended by 1969 c.701 §1; 2001 c.753 §1]
     311.650
Collection of taxes on real property of the
     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 ORS 308.515 shall be a debt due and owing from such companies and
shall constitute a lien as of July 1 of the year of assessment on all the real
and personal property of such companies within this state. Such taxes shall
become delinquent whenever any specified installment is not paid on or before
its due date as provided in ORS 311.505.
     (2) Whenever taxes so assessed and levied
against any of such companies are not paid before the date of delinquency thereof,
the county in which the taxes are due and owing immediately shall institute for
itself, the State of Oregon, and all other municipal corporations sharing in
the taxes, an action to collect the taxes, together with interest, penalties,
costs and other lawful charges thereon. At the time of commencement of the
action the county shall have the benefit of all laws of this state pertaining
to provisional remedies against the properties, either real or personal, of
such company or companies, without the necessity of filing either an affidavit
or undertaking, as otherwise provided by law. The county clerk of the county
where the action is commenced shall immediately issue writs of attachment and
garnishment on application by the district attorney of the county. The writs
shall be directed to the sheriffs of as many counties as the district attorney
deems necessary. The Department of Revenue immediately shall be notified of the
tax delinquency of the company and of the commencement of the action.
     (3) If the defendant in an action
commenced pursuant to subsection (2) of this section operates or has properties
in more than one county in the state, the Department of Revenue shall be made a
party plaintiff in the action. If taxes so assessed and levied against the defendant
by any other county of the state are also delinquent, such county or counties
shall also be made parties plaintiff in the action.
     (4) At any time after delinquency the tax
collector of any county in which personal property taxes are due and owing may
in addition to the countyÂ’s right to commence an action as provided in
subsection (2) of this section, issue a warrant to enforce payment thereof in
the manner provided for in ORS 311.610 and 311.620 and cause the warrant to be
filed as provided in ORS 311.625. [Amended by 1957 c.628 §10; 1971 c.378 §1;
1979 c.703 §9; 1997 c.154 §48]
     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 the property unless
the secured party, an agent or the attorney for the secured party, at least
five days before the date of the sale, has mailed or delivered to the tax
collector of the county in which the sale is to be held, a copy of the notice
of the foreclosure sale. The notice shall be mailed to the tax collector,
return receipt requested, and shall contain a list of the personal property or
real property machinery and equipment to be sold, together with the name and
address of the owners of the property. Failure to mail or deliver the notice
shall not invalidate the sale, but the tax collector shall have recourse
against the secured party on behalf of the taxing units for any damages
sustained on account of failure to mail or deliver the notice.
     (2) Upon receipt of the notice under
subsection (1) of this section, the tax collector shall determine if the owner
of the property has paid the property taxes and if the tax collector finds that
the taxes are due and owing, the tax collector, unless the taxes are paid upon
demand, shall distrain the property under ORS 311.640, or so much of the
property as may be necessary to pay the taxes, interest, penalties and costs.
No transfer of personal property or real property machinery and equipment to
the secured party or to the holder of a lien on the property in any way shall
affect the lien for property taxes assessed against the property. [1981 c.346 §12;
2001 c.41 §5]
COLLECTION OF
ANY STATE PROPERTY TAX APPORTIONED TO COUNTIES
     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 by ORS 291.445, the Oregon Department of Administrative Services
shall immediately transmit an accurate transcript of the apportionment, if any,
to the county clerks and county assessors of the several counties. The
transcript shall be considered by the county assessors as a notice of levy. [Formerly
309.530; 1991 c.220 §2]
     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 and this section.
     (2) The state shall be considered a taxing
district for purposes of ORS 311.105. However, the state shall not be included
in any distribution of moneys (in lieu of tax or otherwise) that are required
to be apportioned among and offset against the levy of one or more particular
districts, but only in the distribution of those tax moneys that are used to
reduce the amount of taxes extended on the roll and collected by the tax
collector.
     (3) Notwithstanding ORS 311.385, property
tax moneys collected pursuant to a state levy shall not be deposited to the
unsegregated tax collections account under ORS 311.385 but shall be deposited
in the county treasury and distributed as provided under ORS 311.375.
     (4) The state shall not be included in the
percentage distribution schedule under ORS 311.390.
     (5) It shall not be necessary to change
the values of the particular descriptions of property assessed in each of the
several counties on the assessment rolls on account of a state levy of ad
valorem property tax.
     (6) No deduction or abatement shall be
made from the apportionment of any county because of the delinquency of any
taxpayer, or error or omission in the assessment roll or for any other reason.
     (7) In exercising its supervisory powers
under ORS 306.115 (1), the Department of Revenue may adopt rules governing the
certification, apportionment, transmission of transcript, extension, offset,
collection and distribution of the state tax levy. The Department of Revenue
and the Oregon Department of Administrative Services shall develop procedures
for informing the State Treasurer of the condition of any general obligation
bond fund program and any state levy anticipated or made under this section. [Formerly
309.550; 1991 c.220 §3]
     311.660
State levy collection limited to levies for payment of bonded indebtedness and
interest. The State of
     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 be affected by the validity
or regularity of any proceeding or procedural activity relating thereto. Any
certification required by ORS 291.445 and any transcript pursuant to ORS
311.657 shall contain recitals that they are issued pursuant to ORS 291.342,
291.445, 311.375, 311.657 and 311.658 and such recitals shall be conclusive
evidence of their validity and of the regularity of their issuance. [1991 c.220
§5]
DEFERRED
COLLECTION OF
     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) “
     (3) “Person with a disability” means a
person who has been determined to be eligible to receive or who is receiving
federal Social Security benefits due to disability or blindness, including a
person who is receiving Social Security survivor benefits in lieu of Social
Security benefits due to disability or blindness.
     (4) “Taxpayer” means an individual who has
filed a claim for deferral under ORS 311.668 or individuals who have jointly
filed a claim for deferral under ORS 311.668.
     (5) “Tax-deferred property” means the
property upon which taxes are deferred under ORS 311.666 to 311.701.
     (6) “Taxes” or “property taxes” means ad
valorem taxes, assessments, fees and charges entered on the assessment and tax
roll. [1963 c.569 §7; 1977 c.160 §1; 1983 c.550 §1; 1999 c.1097 §1; 2001 c.184 §1;
2007 c.70 §77]
     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 a claim for deferral with the county
assessor after January 1 and on or before April 15 of the first year in which
deferral is claimed if:
     (A) The individual, or, in the case of two
or more individuals filing a claim jointly, each individual, is 62 years of age
or older on April 15 of the year in which the claim is filed; or
     (B) The individual is a person with a
disability on April 15 of the year in which the claim is filed. In the case of
individuals filing a claim jointly, only one individual need be a person with a
disability in order to make the election.
     (b) In order to make the election
described in paragraph (a) of this subsection, the individual must have, or in
the case of two or more individuals filing a claim jointly, all of the
individuals together must have household income, as defined in ORS 310.630, for
the calendar year immediately preceding the calendar year in which the claim is
filed of less than $32,000.
     (c) The county assessor shall forward each
claim filed under this subsection to the Department of Revenue which shall
determine if the property is eligible for deferral.
     (2) When the taxpayer elects to defer
property taxes for any year by filing a claim for deferral under subsection (1)
of this section, it shall have the effect of:
     (a) Deferring the payment of the property
taxes levied on the homestead for the fiscal year beginning on July 1 of such
year.
     (b) Continuing the deferral of the payment
by the taxpayer of any property taxes deferred under ORS 311.666 to 311.701 for
previous years which have not become delinquent under ORS 311.686.
     (c) Continuing the deferral of the payment
by the taxpayer of any future property taxes for as long as the provisions of
ORS 311.670 are met.
     (3) If a guardian or conservator has been
appointed for an individual otherwise qualified to obtain deferral of taxes
under ORS 311.666 to 311.701, the guardian or conservator may act for such
individual in complying with the provisions of ORS 311.666 to 311.701.
     (4) If a trustee of an inter vivos trust
which was created by and is revocable by an individual, who is both the trustor
and a beneficiary of the trust and who is otherwise qualified to obtain a
deferral of taxes under ORS 311.666 to 311.701, owns the fee simple estate
under a recorded instrument of sale, the trustee may act for the individual in
complying with the provisions of ORS 311.666 to 311.701.
     (5) Nothing in this section shall be
construed to require a spouse of an individual to file a claim jointly with the
individual even though the spouse may be eligible to claim the deferral jointly
with the individual.
     (6) Any person aggrieved by the denial of
a claim for deferral of homestead property taxes or disqualification from
deferral of homestead property taxes may appeal in the manner provided by ORS
305.404 to 305.560.
     (7)(a) For each tax year beginning on or
after July 1, 2002, the Department of Revenue shall recompute the maximum
household income that may be incurred under an allowable claim for deferral
under subsection (1)(b) of this section. The computation shall be as follows:
     (A) Divide the average U.S. City Average
Consumer Price Index for the first six months of the current calendar year by
the average U.S. City Average Consumer Price Index for the first six months of
2001.
     (B) Recompute the maximum household income
by multiplying $32,000 by the appropriate indexing factor determined as
provided in subparagraph (A) of this paragraph.
     (b) As used in this subsection, “U.S. City
Average Consumer Price Index” means the U.S. City Average Consumer Price Index
for All Urban Consumers (All Items) as published by the Bureau of Labor
Statistics of the United States Department of Labor.
     (c) If any change in the maximum household
income determined under paragraph (a) of this subsection is not a multiple of
$500, the increase shall be rounded to the nearest multiple of $500. [1963
c.569 §§8, 22; 1975 c.372 §1; 1977 c.160 §2; 1981 c.853 §1; 1983 c.550 §2; 1987
c.512 §5; 1989 c.948 §14; 1995 c.79 §149; 1995 c.650 §78; 1995 c.803 §1; 1999
c.1097 §2; 2001 c.753 §25; 2007 c.70 §78]
     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 filed and
thereafter so long as the payment of taxes by the taxpayer is deferred:
     (1) The property must be the homestead of
the individual or individuals who file the claim for deferral, except for an
individual required to be absent from the homestead by reason of health.
     (2) The person claiming the deferral must,
by himself or herself or together with his or her spouse, own the fee simple
estate or be purchasing the fee simple estate under a recorded instrument of
sale, or two or more persons must together own or be purchasing the fee simple
estate with rights of survivorship under a recorded instrument of sale if all
owners live in the homestead and if all owners apply for the deferral jointly.
     (3) There must be no prohibition to the
deferral of property taxes contained in any provision of federal law, rule or
regulation applicable to a mortgage, trust deed, land sale contract or
conditional sale contract for which the homestead is security. [1963 c.569 §9;
1965 c.344 §37; 1977 c.160 §3; 1983 c.550 §3; 1985 c.140 §3]
     311.672
Claim forms; contents. (1) A
taxpayerÂ’s claim for deferral under ORS 311.668 shall be in writing on a form
supplied by the Department of Revenue and shall:
     (a) Describe the homestead.
     (b) Recite facts establishing the
eligibility for the deferral under the provisions of ORS 311.666 to 311.701,
including facts that establish that the household income as defined in ORS
310.630 of the individual, or in the case of two or more individuals claiming
the deferral jointly, of all of the individuals together was, for the calendar
year immediately preceding the calendar year in which the claim is filed, less
than or equal to the maximum household income that may be incurred under an
allowable claim for deferral, as provided in ORS 311.668.
     (c) Have attached any documentary proof
required by the department to show that the requirements of ORS 311.666 to
311.701 have been met.
     (2) There shall be annexed to the claim a
statement verified by a written declaration of the applicant making the claim
to the effect that the statements contained in the claim are true. [1963 c.569 §10;
1977 c.160 §4; 1983 c.550 §4; 1989 c.948 §15; 1993 c.19 §12; 1995 c.803 §2;
1999 c.1097 §3]
     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 fees paid by the department in connection with the filing, recording,
release or satisfaction of the lien. The liens for deferred taxes shall attach
to the property on July 1 of the year in which the taxes were assessed. The
deferred property tax liens shall have the same priority as other real property
tax liens except that the lien of mortgages, trust deeds or security interests
that is filed, recorded or noted on any certificate of title or in any record
maintained by the Department of Consumer and Business Services pursuant to ORS
446.566 to 446.646 prior in time to the attachment of the lien for deferred
taxes shall be prior to the liens for deferred taxes.
     (2) The deferred property tax lien may be
foreclosed by the department as if it were a purchase money mortgage under ORS
chapter 88. The court may award reasonable attorney fees to the department if
the department prevails in a foreclosure action under this section. The court
may award reasonable attorney fees to a defendant who prevails in a foreclosure
action under this section if the court determines that the department had no
objectively reasonable basis for asserting the claim or no reasonable basis for
appealing an adverse decision of the trial court.
     (3) Receipts from foreclosure proceedings
shall be credited in the same manner as other repayments of deferred property
taxes under ORS 311.701.
     (4) This section applies only to deferred
property tax liens arising prior to October 3, 1989. [1977 c.160 §15; 1981
c.897 §47; 1983 c.550 §13; 1985 c.140 §1; 1989 c.948 §1; 1995 c.526 §1; 1995
c.696 §20; 2007 c.363 §1]
     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 assessor and the county assessor shall show
on the current ad valorem assessment and tax roll which property is
tax-deferred property by an entry clearly designating such property as
tax-deferred property.
     (2) When requested by the department, the
tax collector shall send to the department as soon as the taxes are extended
upon the roll the tax statement for each tax-deferred property.
     (3) Interest shall accrue on the actual
amount of taxes advanced to the county for the tax-deferred property at the
rate of six percent per annum.
     (4) For property taxes deferred after
October 3, 1979, the state liens provided by ORS 311.673 and 311.679 and
recorded under ORS 311.675 shall be for the actual amount of taxes advanced to
the counties and not for the gross amount of taxes for which the property would
be liable as shown on the tax statement for each tax-deferred property. For
taxes deferred prior to October 3, 1979, the lien under ORS 311.673 is for the
gross amount of taxes extended upon the tax roll against each tax-deferred
property and interest shall continue to accrue on the gross amount of taxes
rather than on the actual amount of taxes paid to the county. [1963 c.569 §11;
1971 c.572 §1; 1977 c.160 §5; 1979 c.678 §1; 1989 c.948 §4]
     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 county a list of tax-deferred properties that lie
in the county. The list shall contain a description of the property as listed
on the assessment roll together with the name of the owner as listed on the
assessment roll.
     (2)(a) The recording of tax-deferred
properties under subsection (1) of this section is notice that the Department of
Revenue claims a lien against those properties in the amount of the deferred
taxes plus interest on the deferred taxes together with any fees paid by the
department in connection with the filing, recording, release or satisfaction of
the lien.
     (b) If the recording of tax-deferred
properties under subsection (1) of this section occurred prior to January 1,
1990, the recording is notice that the department claims a lien against those
properties in the amount of the deferred taxes plus interest on the deferred
taxes together with any fees paid by the department in connection with the
filing, recording, release or satisfaction of the lien, whether or not the
amount of taxes, interest or fees is listed.
     (3)(a) When an ownership document is
issued under ORS 446.566 to 446.646, or issuance of the document is pending,
for a tax-deferred manufactured structure assessed as personal property under
ORS 308.875, the Department of Revenue shall file with the Department of
Consumer and Business Services an application for notation of the deferred
property tax lien as a security interest on behalf of the State of Oregon. The
Department of Consumer and Business Services shall note the lien as a security
interest in the same manner as other security interests in manufactured
structures. A lien noted as a security interest in records maintained by the
Department of Consumer and Business Services pursuant to ORS 446.566 to 446.646
shall have the same legal effect as other security interests in manufactured
structures.
     (b) For any other tax-deferred homestead
assessed as personal property, the Department of Revenue may file notice of the
deferred property tax lien as a security interest on behalf of the State of
     (4)(a) Notwithstanding the provisions of
ORS 182.040 to 182.060 and 205.320 relating to the time and manner of payment
of fees to the county clerk, the department shall not be required to pay any
filing, indexing or recording fees to the county in connection with the filing,
recording, release or satisfaction of liens against tax-deferred properties of
that county in advance or at the time entry is made. The manner of payment of
the fees shall be as provided in ORS 205.395 for the payment of fees for
filing, recording and making entry of warrants or orders in the County Clerk
Lien Record.
     (b) The Department of Revenue shall pay
filing fees for any application for notation of the deferred property tax lien
as a security interest in tax-deferred properties to the Department of Consumer
and Business Services as provided in ORS 446.646 or in rules adopted under ORS
446.646.
     (c) If the Department of Revenue files
notice of the deferred property tax lien as a security interest on behalf of
the State of Oregon with the office of the Secretary of State or with any other
designated filing office under subsection (3) of this section, the department
shall pay filing fees to the Secretary of State or to the other filing office
pursuant to ORS chapter 79. [1977 c.160 §16; 1985 c.140 §2; 1989 c.948 §5; 1999
c.654 §27; 2007 c.363 §2]
     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 tax collectors an amount equivalent to the
deferred taxes less three percent thereof. Payment shall be made from the
revolving account established under ORS 311.701.
     (2) The department shall maintain accounts
for each deferred property and shall accrue interest only on the actual amount
of taxes advanced to the county.
     (3)(a) If only a portion of taxes are
deferred under ORS 311.689, the department shall pay the portion that is
eligible for deferral to the tax collector and shall provide a separate notice
to the county assessor stating the amount of property taxes that the department
is paying.
     (b) The notice stating the amount of
property taxes paid by the department and any other county records indicating
those amounts are not subject to the prohibitions against disclosure set forth
in ORS 314.835. [1963 c.569 §24; 1967 c.335 §35; 1967 c.494 §1; 1971 c.572 §2;
1977 c.160 §6; 1979 c.678 §2; 1980 c.19 §8; 1983 c.550 §14; 1999 c.1097 §4;
2001 c.184 §2; 2001 c.753 §27]
     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 property taxes for the current tax year. The notice shall:
     (a) Inform the taxpayer that the property
taxes have or have not been deferred in the current year.
     (b) Show the total amount of deferred
taxes remaining unpaid since initial application for deferral and the interest
accruing therein to November 15 of the current year.
     (c) Inform the taxpayer that voluntary
payment of the deferred taxes may be made at any time to the Department of
Revenue.
     (d) Contain any other information that the
department considers necessary to facilitate administration of the homestead
deferral program, including but not limited to the right of the taxpayer to
submit any elderly rental assistance amount received under ORS 310.630 to
310.706 to reduce the total amount of the deferred taxes and interest.
     (2) The department shall give the notice
required under subsection (1) of this section by an unsealed postcard or other
form of mail sent to the residence address of the taxpayer as shown in the
claim for deferral or as otherwise determined by the department to be the
correct address of the taxpayer. [1963 c.569 §12; 1971 c.572 §3; 1977 c.160 §7;
1983 c.550 §10; 1989 c.948 §13; 1997 c.170 §25]
     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 property taxes prior to July 1, 1990, the Department of Revenue
shall estimate the amount of property taxes that will be deferred for tax years
beginning on or after July 1, 1990, interest on the deferred taxes and any fees
paid by the department in connection with lien filing, recording, release or
satisfaction. Thereafter, the department shall have a lien in the amount of the
estimate.
     (2) The lien created under subsection (1)
of this section shall attach to the property to which the election to defer
relates on July 1 of the tax year of initial deferral or on July 1, 1990,
whichever is applicable.
     (3) The lien created under subsection (1)
of this section in the amount of the estimate shall have the same priority as
other real property tax liens except that the lien of mortgages, trust deeds or
security interests that is filed, recorded or noted on a certificate of title
or in any record maintained by the Department of Consumer and Business Services
pursuant to ORS 446.566 to 446.646 prior in time to the attachment of the lien
for deferred taxes shall be prior to the liens for deferred taxes.
     (4) If during the period of tax deferment,
the amount of taxes, interest and fees exceeds the estimate, the Department of
Revenue shall have a lien for the amount of the excess. The liens for the
excess shall attach to the property on July 1 of the tax year in which the
excess occurs. The lien for the excess shall have the same priority as other
real property tax liens, except that the lien of mortgages, trust deeds or
security interests that is filed, recorded or noted on any certificate of title
or in any record maintained by the Department of Consumer and Business Services
pursuant to ORS 446.566 to 446.646 prior in time to the date that the
Department of Revenue records an amendment to its estimate to reflect its lien
for the excess shall be prior to the lien for the excess.
     (5)(a) The notice of lien for deferred
taxes recorded as provided in ORS 311.675 (1) and (2) arising on or after
October 3, 1989, shall list the amount of the estimate of deferred taxes,
interest and fees made by the department under subsection (1) of this section.
Any amendment to the notice of lien to reflect a lien for excess, as described
under subsection (4) of this section, shall list the amount of the excess that
the department claims as lien.
     (b) If notice of lien with respect to any
homestead has been filed or recorded as provided under ORS 311.675 (1) to (3)
prior to January 1, 1990, and the lien has not been released or satisfied, the
department shall cause a further notice of lien to be recorded in the mortgage
records of the county. The further notice of lien shall list the amount of the
estimate of deferred taxes and interest made by the department under subsection
(1) of this section and any amendment to the notice to reflect a lien for excess,
described under subsection (4) of this section, and shall list the amount of
the excess that the department claims as lien.
     (6) A lien created under this section may
be foreclosed by the department as if it were a purchase money mortgage under
ORS chapter 88. The court may award reasonable attorney fees to the prevailing
party in a foreclosure action under this section.
     (7) Receipts from foreclosure proceedings
shall be credited in the same manner as other repayments of deferred property
taxes under ORS 311.701.
     (8) By means of voluntary payment made as
provided under ORS 311.690, the taxpayer may limit the amount of the lien for
deferred taxes created under this section. If the taxpayer desires that the
limit be reflected in the records of the county, the taxpayer must request,
subject to any rules adopted by the department, that the department cause a
partial satisfaction of the lien to be recorded in the county. Upon receipt of
such a request, the department shall cause a partial satisfaction, in the
amount of the voluntary payment, to be recorded. Nothing in this subsection
shall affect the priority of the liens of the department, as originally created
under subsections (1) and (4) of this section.
     (9) Nothing in this section shall affect
any lien arising under ORS 311.666 to 311.701 for taxes assessed before January
1, 1990. However, except as provided under this section, no lien for taxes
shall arise under ORS 311.666 to 311.701 for taxes assessed after December 31,
1989.
     (10)(a) Notwithstanding any other
provision of this section, a lien arising under this section as the result of a
deferral of property taxes on the homestead of a person with a disability who
is younger than 62 years of age during the tax year may not exceed 90 percent
of the real market value of the homestead.
     (b) Property may continue to qualify for
property tax deferral under ORS 311.666 to 311.701 even though the amount of
property taxes being paid by the department may not increase the amount of the
lien arising under this section.
     (11) This section first applies to liens
for deferred taxes arising on or after October 3, 1989. [1989 c.948 §3; 1995
c.526 §2; 1995 c.618 §64; 1999 c.1097 §5; 2007 c.70 §79; 2007 c.363 §3]
     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 year has not filed a timely claim for deferral for one or more tax
years succeeding the year in which property taxes were initially deferred under
ORS 311.666 to 311.701, then the individual may request that the Director of
the Department of Revenue grant a retroactive deferral of property taxes on the
property. A spouse who is eligible to make the election under ORS 311.688 may
also request a grant of retroactive deferral under this section.
     (2) The director may, in the discretion of
the director, grant or deny the retroactive deferral of property taxes. No
appeal from a decision of the director under this section may be made.
     (3) The director shall not grant a
retroactive deferral of property taxes if, in any intervening year between the
year in which deferral was last granted to the property and the last year for
which retroactive deferral is being requested, the property would not have been
eligible for deferral had the claim for deferral been timely filed.
     (4) If the director grants a retroactive
deferral of property taxes under this section, the department shall pay to the
county tax collector an amount equal to the deferred taxes for each year, less
three percent. Interest shall accrue on the actual amount of taxes advanced to
the county.
     (5) The department shall have a lien
against the tax-deferred property for amounts deferred under this section as
provided in ORS 311.673. The lien shall attach as of July 1 of the tax year for
which the payment relates. In the case of a payment representing more than one
yearÂ’s property taxes, the department shall have a lien in the amount of that
portion of a payment related to a particular tax year, which shall attach as of
July 1 of that tax year. [1997 c.169 §2]
     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 taxes and interest by:
     (a) Filing a written notice of intent to
continue deferral with the Department of Revenue on or before 30 days after the
date the Department of Transportation has acquired title to the condemned
homestead; and
     (b) Filing a claim for deferral with
respect to a new homestead within one year after the Department of
Transportation has acquired title to the condemned homestead.
     (2) Upon receipt of a notice of intent to
continue deferral of taxes attributable to a condemned homestead, the Department
of Revenue shall prepare an estimate of the amount of taxes, interest and fees
that have been and, if approved under subsections (3) and (5) of this section,
will continue to be deferred upon the release and satisfaction of the lien on
the condemned homestead and the recordation of the lien on the new homestead.
     (3) After preparing the estimate described
in subsection (2) of this section, the Department of Revenue shall grant a
temporary deferral of taxes with respect to the condemned homestead not to
exceed the length of time described in subsection (1)(b) of this section if:
     (a) The Department of Transportation has
acquired title to the condemned homestead; and
     (b) The taxpayer has a legally enforceable
escrow agreement with a title company that:
     (A) Provides for an interest-bearing
escrow account in which moneys are deposited that are sufficient to pay in full
the amount of deferred taxes, interest and fees on the condemned homestead
property as estimated under subsection (2) of this section;
     (B) Establishes the Department of Revenue
as the beneficiary of the escrow agreement;
     (C) Provides that the moneys of the escrow
account are to be released to the taxpayer upon the Department of RevenueÂ’s
approval of continued deferral under subsection (5) of this section and the
recordation of the lien described in subsection (6) of this section with the
county clerk; and
     (D) Provides that the full amount of the
estimated deferred taxes, interest and fees related to the condemned homestead
are to be released to the Department of Revenue if the continued deferral
described in subsection (5) of this section is not granted by the Department of
Revenue.
     (4) The Department of Revenue shall
provide a release or satisfaction of the lien on the condemned homestead when
an escrow account has been established as provided under subsection (3) of this
section.
     (5) Upon receipt of a claim for the
deferral of taxes for a new homestead that also seeks to continue the deferral
of taxes attributable to a condemned homestead for which a temporary deferral
has been granted under subsection (3) of this section, the Department of
Revenue shall approve the continued deferral of the taxes temporarily deferred
under subsection (3) of this section if:
     (a) The taxpayer’s equity interest in the
new homestead equals or exceeds in value the total of the amount of deferred
taxes, interest and fees on the condemned homestead as estimated under
subsection (2) of this section, plus $10,000;
     (b) The taxpayer is entitled to tax
deferral under ORS 311.666 to 311.701 with respect to the new homestead; and
     (c) The taxpayer consents to the continued
deferral of taxes and to the lien on the new homestead property as provided in
subsection (6) of this section.
     (6) Upon granting the continued deferral
under subsection (5) of this section, the Department of Revenue shall have a
lien on the new homestead in the amount of the estimate prepared under
subsection (2) of this section plus interest and any fees incurred in
connection with the recording of the lien. The lien described in this
subsection shall be in addition to any other lien under ORS 311.673 that the
Department of Revenue shall have with respect to the new homestead. The
provisions of ORS 311.679 relating to liens shall apply to the lien described
in this subsection. At the time the lien described in this subsection is
recorded, the escrow account described in subsection (3) of this section shall
be closed and the moneys in the account released to the taxpayer.
     (7) The Department of Revenue may
prescribe such rules as are needed to implement the provisions of this section.
[1997 c.169 §4; 1999 c.21 §31]
     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 of
collection of property taxes on the homestead dies or, if there was more than
one claimant, the survivor of the taxpayers who originally claimed deferment of
collection of property taxes under ORS 311.668 dies.
     (2) Except as provided in ORS 311.683, the
property with respect to which deferment of collection of taxes is claimed is
sold, or a contract to sell is entered into, or some person other than the
taxpayer who claimed the deferment becomes the owner of the property.
     (3) The tax-deferred property is no longer
the homestead of the taxpayer who claimed the deferral, except in the case of a
taxpayer required to be absent from such tax-deferred property by reason of
health.
     (4) The tax-deferred property, a
manufactured structure or floating home, is moved out of the state. [1963 c.569
§15; 1971 c.572 §5; 1977 c.160 §9; 1983 c.550 §5; 1997 c.169 §5]
     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 continue for such
assessment year; and
     (2) The amounts of deferred property
taxes, including accrued interest, for all years shall be due and payable to
the Department of Revenue August 15 of the year following the calendar year in
which the circumstance occurs, except as provided in subsection (3) of this
section, ORS 311.688 and 311.695.
     (3) Notwithstanding the provisions of
subsection (2) of this section and ORS 311.695, when the circumstances occur
listed in ORS 311.684 (4), the amount of deferred taxes shall be due and
payable five days before the date of removal of the property from the state.
     (4) If the amounts falling due as provided
in this section are not paid on the indicated due date, or as extended under
ORS 311.695 such amounts shall be deemed delinquent as of that date and the
property shall be subject to foreclosure as provided in ORS 311.673 or 311.679.
[1963 c.569 §16; 1971 c.572 §6; 1977 c.160 §10; 1983 c.550 §8; 1989 c.948 §6]
     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 the
disability of the individual and the individual no longer has a disability and:
     (a) Is younger than 62 years of age; or
     (b) Is 62 years of age or older and filed
the claim for deferral jointly with an individual who is younger than 62 years
of age and who is not a person with a disability.
     (2) The property taxes that are ineligible
for deferral under subsection (1) of this section are those property taxes
attributable to the homestead of the individual for tax years beginning
subsequent to the loss of disability, until the individual again qualifies for
deferral under ORS 311.666 to 311.701.
     (3) Nothing in this section shall affect
the continued deferral of taxes that have been deferred for tax years beginning
prior to the loss of disability. [1999 c.1097 §6a; 2007 c.70 §80]
     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 did not
file a claim jointly with the taxpayer may continue the property in its
deferred tax status by filing a claim within the time and in the manner
provided under ORS 311.668 if:
     (a) The spouse of the taxpayer is or will
be 60 years of age or older not later than six months from the day the
circumstance listed in ORS 311.684 (1) to (3) occurs; and
     (b) The property is the homestead of the
spouse of the taxpayer and meets the requirements of ORS 311.670 (2).
     (2) A spouse who does not meet the age
requirements of subsection (1)(a) of this section but is otherwise qualified to
continue the property in its tax-deferred status under subsection (1) of this
section may continue the deferral of property taxes deferred for previous years
by filing a claim within the time and in the manner provided under ORS 311.668.
If a spouse eligible for and continuing the deferral of taxes previously
deferred under this subsection becomes 62 years of age prior to April 15 of any
year, the spouse may elect to continue the deferral of previous yearsÂ’ taxes
deferred under this subsection and may elect to defer the current assessment
yearÂ’s taxes on the homestead by filing a claim within the time and in the
manner provided under ORS 311.668. Thereafter, payment of the taxes levied on
the homestead and deferred under this subsection and payment of taxes levied on
the homestead in the current assessment year and in future years may be
deferred in the manner provided in and subject to ORS 311.666 to 311.701.
     (3) Notwithstanding that ORS 311.668
requires that a claim be filed no later than April 15, if the Department of
Revenue determines that good and sufficient cause exists for the failure of a
spouse to file a claim under this section on or before April 15, the claim may
be filed within 180 days after notice of taxes due and payable under ORS
311.686 is mailed or delivered by the department to the taxpayer or spouse. [1963
c.569 §17; 1977 c.160 §11; 1983 c.550 §9]
     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
electing to defer property taxes jointly, all of the individuals together, or
the spouse who has filed a claim under ORS 311.688, has federal adjusted gross
income that exceeds $32,000 for the tax year that began in the previous
calendar year, then for the tax year next beginning, the amount of taxes for
which deferral is allowed shall be reduced by $0.50 for each dollar of federal
adjusted gross income in excess of $32,000.
     (2) Prior to June 1 of each year, and
notwithstanding ORS 314.835, the Department of Revenue shall review returns
filed under ORS chapter 314 and 316 to determine if subsection (1) of this
section is applicable for a homestead for the tax year next beginning. If
subsection (1) of this section is applicable, the department shall notify by
mail the taxpayer or spouse electing deferral, and the taxes otherwise to be
deferred for the tax year next beginning shall be reduced as provided in
subsection (1) of this section or, if federal adjusted gross income in excess
of $32,000 exceeds the amount of property taxes by a factor of two, the
property taxes shall not be deferred.
     (3) If the taxpayer or spouse does not
file a return for purposes of ORS chapters 314 and 316 and the department has
reason to believe that the federal adjusted gross income of the taxpayer or
spouse exceeds $32,000 for the tax year that began in the previous calendar
year, the department shall notify by mail the taxpayer or spouse electing
deferral. If, within 30 days after the notice is mailed, the taxpayer or spouse
does not file a return under ORS chapter 314 or 316 or otherwise satisfy the
department that federal adjusted gross income does not exceed $32,000, the
department shall again notify the taxpayer or spouse, and the taxes otherwise
to be deferred for the tax year next beginning shall not be deferred.
     (4) For tax years beginning on or after
July 1, 2002, the federal adjusted gross income limit set forth in subsections
(1) to (3) of this section shall be recomputed by multiplying $32,000 by the
indexing factor described in ORS 311.668 (7)(a)(A), and rounding the amount so
computed to the nearest multiple of $500.
     (5) Nothing in this section shall affect
the continued deferral of taxes that have been deferred for tax years beginning
prior to the tax year next beginning or the right to deferral of taxes for a
tax year beginning after the tax year next beginning if subsection (1) is not
applicable for that tax year for the homestead.
     (6) As used in this section, “federal
adjusted gross income” means federal adjusted gross income of the individual
or, in the case of two or more individuals electing to defer property tax
jointly, the combined federal adjusted gross income of the individuals, or the
federal adjusted gross income of the spouse who has filed a claim under ORS
311.688, all as determined for the tax year beginning in the calendar year
prior to which a determination is required under subsection (2) of this
section. “Federal adjusted gross income” shall be determined under the Internal
Revenue Code, as amended and in effect on December 31, 2006, without any of the
additions, subtractions or other modifications or adjustments required under
ORS chapter 314 or 316.
     (7)(a) If, after an initial determination
under this section has been made by the department, upon audit or examination
or otherwise, it is discovered that the taxpayer or spouse had federal adjusted
gross income in excess of the limitation provided under subsection (1) of this
section, the department shall determine the amount of taxes deferred that
should not have been deferred and give notice to the taxpayer or spouse of the
amount of taxes that should not have been deferred. The provisions of ORS
chapters 305 and 314 shall apply to a determination of the department under
this section in the same manner as those provisions are applicable to an income
tax deficiency. The amount of deferred taxes that should not have been deferred
shall bear interest from the date paid by the department until paid at the rate
established under ORS 305.220 for deficiencies. A deficiency shall not be
assessed under this section if notice required under this section is not given
to the taxpayer or spouse within three years after the date that the department
has paid the deferred taxes to the county. Upon payment of the amount assessed
as deficiency, and interest, the department shall execute a release in the
amount of the payment and the release shall be conclusive evidence of the
removal and extinguishment of the lien under ORS 311.666 to 311.701 to the
extent of the payment.
     (b) If, after an initial determination
under this section has been made by the department, upon claim for refund,
audit or examination or otherwise, it is discovered that the taxpayer or spouse
had federal adjusted gross income in the amount of or less than the limitation
provided under subsection (1) of this section, the department shall determine
the amount of taxes deferred that should have been deferred and give notice to
the taxpayer or spouse of the amount of taxes that should have been deferred.
The provisions of ORS chapters 305 and 314 shall apply to a determination of
the department under this section in the same manner as those provisions are
applicable to an income tax refund. The amount of the taxes that should have
been deferred shall bear interest from the date paid by the taxpayer to the
county at the rate established under ORS 305.220 for refunds until paid. Claim
for refund under this paragraph must be filed within three years after the
earliest date that the taxpayer or spouse is notified by the department that
the taxes are not deferred.
     (8) This section applies to all
tax-deferred property, notwithstanding that election to defer taxes is made
under ORS 311.666 to 311.701 before or after October 3, 1989. [1989 c.948 §12;
1995 c.803 §4; 1997 c.839 §47; 1999 c.90 §36; 1999 c.1097 §7; 2001 c.660 §31;
2003 c.77 §9; 2005 c.832 §21; 2007 c.614 §9]
     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 of the deferred taxes and accrued interest may at any time
be paid to the department by:
     (a) The taxpayer or the spouse of the
taxpayer.
     (b) The next of kin of the taxpayer, heir
at law of the taxpayer, child of the taxpayer or any person having or claiming
a legal or equitable interest in the property.
     (3) A person listed in subsection (2)(b)
of this section may make payments of deferred taxes under this section only if
no objection is made by the taxpayer within 30 days after the department
deposits in the mail notice to the taxpayer of the fact that payment of
deferred taxes has been tendered.
     (4) Any payment made under this section
shall be applied first against accrued interest and any remainder against the
deferred taxes. Payment of deferred taxes does not affect the deferred tax
status of the property. Unless otherwise provided by law, payment of deferred
taxes does not give the person paying the taxes any interest in the property or
any claim against the estate, in the absence of a valid agreement to the
contrary.
     (5) When the deferred taxes and accrued
interest are paid in full and the property is no longer subject to deferral,
the department shall prepare, file and record documents necessary to effect a
release or satisfaction of deferred property tax lien. [1963 c.569 §18; 1977
c.160 §12; 2007 c.363 §4]
     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 homestead for any tax year that
were unpaid as of July 1 of the tax year for which homestead property tax
deferral was initially granted under ORS 311.666 to 311.701, and that remain
unpaid, shall remain a lien and shall become delinquent as otherwise provided
by law, but shall not be subject to foreclosure under ORS chapter 312 until
August 15 of the calendar year following the calendar year in which one of the
circumstances listed in ORS 311.684 occurs.
     (2) This section does not apply if:
     (a) The tax-deferred homestead property is
a manufactured structure or floating home and is moved out of state;
     (b) Except in the case of a manufactured
structure or floating home, the tax-deferred homestead property is personal
property; or
     (c) The owner of the tax-deferred
homestead property has household income, for the calendar year immediately
preceding the calendar year in which application is filed under ORS 311.693, of
more than the maximum household income that may be incurred under an allowable
claim for deferral, as provided in ORS 311.668.
     (3) If the property to which subsection
(1) of this section applies has been included on a foreclosure list, or a
judgment of foreclosure entered, the property shall be removed from the
foreclosure list, or judgment vacated, unless the proceeding against the
property involves delinquent taxes other than those described in subsection (1)
of this section.
     (4) Upon removal from the foreclosure list,
or upon vacation of the judgment, no penalty shall be imposed under ORS 312.110
or 312.120. In lieu thereof, the penalty is abated, or if the penalty has been
paid, upon application made to the county assessor on or before July 1 of the
year immediately following the year of vacation or removal, the penalty shall
be refunded out of the unsegregated tax collections account in the manner
provided in ORS 311.806.
     (5) Within 60 days after approval of an
application under ORS 311.693, with respect to any property to which this
section applies, the tax collector shall make the proper entries on the tax
roll and shall remove the property from the foreclosure list and proceeding.
     (6) If a judgment has been entered
foreclosing liens for delinquent taxes against any property which is the
subject of an application filed under ORS 311.693, and the delinquent taxes
include only those taxes described in subsection (1) of this section, or taxes
in excess of those described in subsection (1) of this section are paid, the
judgment shall be null and void and of no effect and the tax collector shall
make the proper entries on the assessment and tax rolls to reflect the vacation
of the judgment and to acknowledge the subsisting liens.
     (7) Nothing in this section shall remove
or release property to which this section applies from the lien of any unpaid
tax thereon, but the unpaid taxes shall remain valid and subsisting liens as
though the foreclosure proceeding had not been instituted or as though the
foreclosure proceeding had not been instituted and a judgment entered.
     (8) Nothing in this section shall affect a
foreclosure proceeding instituted, or a judgment entered, to foreclose liens
for delinquent taxes against properties subject to foreclosure if the
delinquent taxes include taxes other than those described under subsection (1)
of this section. Such foreclosure proceedings shall be instituted or continued
without regard to this section and such judgment shall be of full force and
effect as if this section did not exist.
     (9) Interest on taxes to which this
section applies shall be determined from the same dates, in the same manner and
until paid as for other property taxes remaining unpaid upon the due dates,
upon preparation of the foreclosure list in accordance with ORS chapter 312 and
subsection (1) of this section and upon entry and following a judgment of
foreclosure. [1983 c.793 §2; 1985 c.162 §8; 1989 c.948 §16; 1993 c.6 §8; 1995
c.79 §150; 1995 c.803 §5; 1999 c.22 §3; 1999 c.1097 §8; 2003 c.576 §413]
     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 the delay to the county
assessor prior to the date the period of redemption expires under ORS 312.120.
The application shall contain or be accompanied by a verified statement of
total household income, as defined in ORS 310.630, of the owner for the
calendar year immediately preceding the calendar year in which the application
is made.
     (2) Upon receipt of an application under
subsection (1) of this section, the county assessor shall approve or deny the
application. If the application is denied, the owner may appeal to the circuit
court in the county where the tax-deferred homestead property is located within
90 days after notice in writing of the denial is mailed to the owner by the
county assessor. Orders of the circuit court in an appeal taken under this
subsection may be appealed to the Court of Appeals within the time and in the
manner provided under ORS 312.210. [1983 c.793 §3]
     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 county court shall order the county treasurer to pay to the
Department of Revenue from the unsegregated tax collections account the amount
of deferred taxes and interest which were not collected.
     (2) Immediately upon payment, the county
treasurer shall notify the tax collector of the amount paid to the department
for the property which has been deeded to the county pursuant to ORS 312.200. [1963
c.569 §20; 1977 c.160 §13; 1985 c.162 §9]
     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 of Revenue may extend the time for payment of the
deferred taxes and interest accruing with respect to the taxes becoming due and
payable under ORS 311.686 (2) if:
     (a) The homestead property becomes
property of an individual or individuals:
     (A) By inheritance or devise; or
     (B) If the individual or individuals are
heirs or devisees, as defined under ORS 111.005, in the course of settlement of
the estate;
     (b) The individual or individuals commence
occupancy of the property as a principal residence on or before August 15 of
the calendar year following the calendar year of death; and
     (c) The individual or individuals make
application to the department for an extension of time for payment of the
deferred taxes and interest prior to August 15 of the calendar year following
the calendar year of death.
     (2)(a) Subject to paragraph (b) of this
subsection, an extension granted under this section shall be for a period not
to exceed five years after August 15 of the calendar year following the
calendar year of death. The terms and conditions under which the extension is
granted shall be in accordance with a written agreement entered into by the
department and the individual or individuals.
     (b) An extension granted under this section
shall terminate immediately if:
     (A) The homestead property is sold or
otherwise transferred by any party to the extension agreement;
     (B) All of the heirs or devisees who are
parties to the extension agreement cease to occupy the property as a principal
residence; or
     (C) The homestead property, a manufactured
structure or floating home, is moved out of the state.
     (3) If the department has reason to
believe that the homestead property is not sufficient security for the deferred
taxes and interest, the department may require the individual or individuals to
furnish a bond conditioned upon payment of the amount extended in accordance
with the terms of the extension. The bond shall not exceed in amount double the
taxes with respect to which tax extension is granted.
     (4) During the period of extension, and
until paid, the deferred taxes shall continue to accrue interest in the same
manner and at the same rate as provided under ORS 311.674 (3). No interest
shall accrue upon interest. [1983 c.550 §7]
     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 a lien against tax-deferred
property.
     (2) Defer payment of special assessments
to benefited property which assessments do not appear on the assessment and tax
roll.
     (3) Affect any provision of any mortgage
or other instrument relating to land requiring a person to pay property taxes. [1963
c.569 §21; 1971 c.747 §18; 1977 c.160 §14]
     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 the
owner from applying for the benefits of the deferral of homestead property
taxes provided in ORS 311.666 to 311.701. Any such clause or statement in a
mortgage trust deed or land sale contract executed after September 9, 1971,
shall be void. [1971 c.572 §7; 1977 c.160 §8]
     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 purpose of making the payments to:
     (a) County tax collectors of property
taxes deferred for tax years beginning on or after January 1, 1983, as required
by ORS 311.676.
     (b) The appropriate local officer of
special assessment improvement amounts deferred on or after October 15, 1983,
as required by ORS 311.730.
     (c) The department for its expenses in
administering the property tax and special assessment senior deferral programs.
     (2) The Senior Property Tax Deferral
Revolving Account may include a reserve for payment of department
administrative expenses.
     (3) All sums of money received by the
Department of Revenue under ORS 311.666 to 311.701 as repayments of deferred
property taxes or under ORS 311.702 to 311.735 as repayments of deferred
special assessment improvement amounts, including the interest accrued under
ORS 311.674 (3) or 311.711 (3) shall, upon receipt, be credited to the
revolving account and are continuously appropriated to the department for the
purposes of subsection (1) of this section.
     (4) If there is not sufficient money in
the revolving account to make the payments required by subsection (1) of this
section, there is appropriated from the General Fund an amount sufficient which
together with the money in the revolving account will provide an amount
sufficient to make the required payments.
     (5)(a) On November 30 of each year, if the
amount in the revolving account exceeds the greater of 35 percent of the total
amount needed to make the payments described in subsection (1) of this section
for the previous property tax year or $5 million, the department shall
calculate the difference between the amount in the revolving account and the
greater of an amount that equals 35 percent of the total amount needed to make
the payments described in subsection (1) of this section for the previous
property tax year or $5 million.
     (b) No later than February 1 of each year,
the department shall transfer an amount equal to the difference described in
paragraph (a) of this subsection into the Oregon Project Independence Fund
established in ORS 410.422. [1983 c.550 §12; 1985 c.167 §1; 1995 c.257 §1; 2001
c.716 §27; 2005 c.749 §4]
DEFERRAL OF
SPECIAL ASSESSMENTS FOR LOCAL IMPROVEMENT
     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) “
     (3) “Special assessment for local
improvement” means an amount specially assessed or reassessed to the homestead
to defray the cost of an improvement of the nature described in ORS 223.387 and
assessed or reassessed on the basis of benefit.
     (4) “Special assessment improvement
amounts” or “amount of special assessment for local improvement” means the
unpaid installments of the special assessment due and payable at the time
application for deferral is made or becoming due at any time thereafter while
deferral is effective, plus interest attributable to the installments. If the
amount of special assessment for local improvement or any installment thereof
has become delinquent at the time of initial application for deferral, the
terms include any delinquent installments and interest, penalties or costs
imposed as a result of the delinquency, which amounts shall be considered
payable at the time claim for deferral is made.
     (5) “Taxpayer” means an individual who has
filed a claim for deferral under ORS 311.704 or two or more individuals who
have jointly filed a claim for deferral under ORS 311.704. [1977 c.859 §1; 1979
c.762 §3; 1985 c.167 §2]
     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 the taxpayerÂ’s homestead. The election shall be made
by filing a claim for deferral with the officer in charge of the bond lien
docket or assessment lien record. The effect of filing the claim shall be to
defer payment of the amount of special assessment for local improvement
determined under ORS 311.702. The claim for deferral shall be effective for the
calendar year for which it is filed and for each subsequent year until the
occurrence of one or more of the events described in ORS 311.716.
     (2) If a guardian or conservator has been
appointed for a taxpayer otherwise qualified to obtain the deferral of payment
of special assessment for local improvement amounts accorded under ORS 311.702
to 311.735, the guardian or conservator may act for the taxpayer in complying
with ORS 311.702 to 311.735.
     (3) A taxpayer who has elected to claim
the deferral under ORS 311.702 to 311.735 shall not be entitled to claim a
deferral or other similar assistance available under local law. [1977 c.859 §2;
1979 c.762 §4; 1985 c.167 §3; 1997 c.154 §12]
     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 the case
of two or more individuals filing a claim jointly, each filing the claim for
deferral and the homestead with respect to which the claim is filed must meet
the following requirements at the time the claim for deferral is filed and
thereafter so long as payment of the amount of special assessment for local
improvement is deferred:
     (a) The taxpayer filing the claim for
deferral must be 62 years of age or older.
     (b) The taxpayer filing the claim, by
himself or herself or together with his or her spouse, must own the fee simple
estate or be purchasing the fee simple estate under a recorded instrument of
sale.
     (c) The property with respect to which the
claim is filed must be the homestead of the taxpayer who files the claim for
deferral, except for a taxpayer required to be absent from the homestead by
reason of health.
     (d) If the taxpayer is delinquent in
payment of the special assessment for local improvement or any installments
thereof, the homestead must not have yet been sold at foreclosure sale.
     (e) The household income, as defined in
ORS 310.630, of the taxpayer filing the claim must have been $32,000 or less
for the calendar year immediately preceding the calendar year in which the
claim for deferral of special assessment for local improvement installment
amounts is filed.
     (f) There must be no prohibition to the
deferral of special assessments contained in any provision of federal law, rule
or regulation applicable to a mortgage, trust deed, land sale contract or
conditional sale contract for which the homestead is security.
     (2) If a trustee of an inter vivos trust
which was created by and is revocable by a taxpayer, who is both the trustor
and beneficiary of the trust and who is otherwise qualified to obtain a
deferral of special assessment for local improvement under ORS 311.702 to
311.735 owns the fee simple estate under a recorded instrument of sale, the
trustee may act for the taxpayer in complying with the provisions of ORS
311.702 to 311.735.
     (3) Nothing in this section shall be
construed to require a spouse of a taxpayer to file a claim jointly with the
taxpayer even though the spouse may be eligible to claim the deferral jointly
with the taxpayer.
     (4) Nothing in this section shall be
construed to disqualify a taxpayer otherwise qualifying for deferral if the
spouse of the taxpayer is less than 62 years of age or if the spouse does not
own, or is not purchasing under a recorded instrument of sale, a fee simple
estate in the homestead.
     (5) Subject to ORS 311.729, when a
taxpayer exercises the election to claim the deferral under ORS 311.704, it
shall have the effect of:
     (a) Deferring payment of the amount of
special assessment for local improvements deferred pursuant to the claim until
the special assessment for local improvements become delinquent under ORS
311.718.
     (b) Continuing the deferral of payment by
the taxpayer of any special assessment for local improvements deferred under
ORS 311.702 to 311.735 for previous years which have not become delinquent
under ORS 311.718.
     (6)(a) For each tax year beginning on or
after July 1, 2002, the Department of Revenue shall recompute the maximum
household income that may be incurred under an allowable claim for deferral
under subsection (1)(e) of this section. The computation shall be as follows:
     (A) Divide the average U.S. City Average
Consumer Price Index for the first six months of the current calendar year by
the average U.S. City Average Consumer Price Index for the first six months of
2001.
     (B) Recompute the maximum household income
by multiplying $32,000 by the appropriate indexing factor determined as
provided in subparagraph (A) of this paragraph.
     (b) As used in this section, “U.S. City
Average Consumer Price Index” means the U.S. City Average Consumer Price Index for
All Urban Consumers (All Items) as published by the Bureau of Labor Statistics
of the United States Department of Labor.
     (c) If any change in the maximum household
income determined under paragraph (a) of this subsection is not a multiple of
$500, the increase shall be rounded to the nearest multiple of $500. [1977
c.859 §3; 1983 c.550 §19; 1985 c.140 §4; 1985 c.167 §4; 1997 c.154 §13; 2001
c.753 §30]
     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 the homestead.
     (b) Recite facts establishing the
eligibility for the deferral under the provisions of ORS 311.702 to 311.735
including facts that establish that the household income as defined in ORS
310.630 of the taxpayer, or in the case of two or more taxpayers claiming the
deferral jointly, was less than the amount required under ORS 311.706 for the
calendar year immediately preceding the calendar year in which the claim is filed.
     (c) Have attached any documentary proof
required by the department to show that the requirements of ORS 311.702 to
311.735 have been met.
     (2) There shall be annexed to the claim a
statement verified by a written declaration of the applicant making the claim
to the effect that the statements contained in the claim are true.
     (3) The claim shall incorporate the terms
or have annexed thereto a certified copy of the agreement for payment of the
special assessment for local improvement in installments. The claim shall be
filed on or after October 1 and before December 1 of the calendar year in which
the deferral is first claimed.
     (4) Any person aggrieved by the denial of
a claim for deferral of special assessments for local improvements or
disqualification from deferral of special assessments for local improvements
may appeal in the manner provided by ORS 305.404 to 305.560. [1977 c.859 §4;
1985 c.167 §5; 1987 c.512 §6; 1993 c.19 §13; 1995 c.650 §79; 1997 c.154 §§14,15;
2001 c.753 §31]
     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 the Department of Revenue, which
shall determine if the property is eligible for deferral. If eligibility for
special assessment deferral is established as provided in ORS 311.702 to
311.735, the officer in charge of the bond lien docket or assessment lien record
shall:
     (a) Show by an entry on the bond lien
docket which property specially assessed is accorded deferral under ORS 311.702
to 311.735.
     (b) For the year for which the deferral of
special assessment is first claimed with respect to a property, verify to the
department the total amount of special assessment for local improvement subject
to deferral with respect to the property, the rates of interest and accrual
dates and any other pertinent information relating to payment of the deferred
amount.
     (2) Until otherwise required by ORS
311.702 to 311.735, the officer in charge of the bond lien docket or assessment
lien record shall continue to show on the bond lien docket or assessment lien
record that the property with respect to which the deferral under ORS 311.702
to 311.735 is allowed continues to be subject to special assessment deferral.
The officer in charge of the bond lien docket or assessment lien record shall
make a separate list of the properties subject to special assessment deferral
and shall show the amount of special assessment for local improvement deferred
for each property, and shall show the accrued interest added each year on the
amount of special assessment for local improvement deferred and the total
accrued interest.
     (3) Interest shall accrue on the amount of
the deferred special assessment for local improvement at the rate of six
percent per annum. Except the interest described in this subsection and the
interest included in the deferred special assessment amounts, no other interest
shall accrue on the amount of deferred special assessment for local
improvement.
     (4) The department shall have a lien
against the deferred property for the payment of any deferred special
assessment for local improvement plus interest thereon. The liens for deferred
special assessment for local improvement shall attach to the property on July 1
of the year in which the special assessment for local improvement was assessed.
The liens for deferred special assessment for local improvement shall have the
same priority as other liens against real property except that the lien of
mortgages or trust deeds which are recorded prior to the attachment of the lien
for special assessment for local improvement shall be prior to the liens for
deferred special assessment for local improvement.
     (5) The lien may be foreclosed by the
department as if it were a purchase money mortgage under ORS chapter 88. The
court may award reasonable attorney fees to the prevailing party in a
foreclosure action under this section.
     (6) Receipts from foreclosure proceedings
shall be credited in the same manner as other repayments of deferred special
assessment for local improvement under ORS 311.701. [1977 c.859 §5; 1979 c.762 §5;
1985 c.167 §6; 1991 c.459 §259; 1995 c.618 §65; 1997 c.154 §17]
     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 taxpayer who claimed deferral of
collection of special assessment for local improvement on the homestead dies.
     (b) The homestead with respect to which
deferral of collection of special assessment for local improvement is claimed
is sold, or a contract to sell is entered into, or some person other than the
taxpayer who claimed the deferral becomes the owner of the property.
     (c) The homestead with respect to which
deferral of special assessment for local improvement is claimed is no longer
the homestead of the taxpayer who claimed the deferral, except in the case of a
taxpayer required to be absent from the homestead by reason of health.
     (2) The taxpayer or the taxpayer’s
representative shall have a duty to inform the Department of Revenue of the
occurrence of an event described in this section on or before December 31
following the event’s occurrence. [1977 c.859 §6; 1985 c.167 §7; 1997 c.154 §18]
     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 improvement, including accrued interest, shall be due and payable on
August 15 of the year following the calendar year in which the circumstance
occurs, except as provided in ORS 311.721.
     (2) If the amounts falling due as provided
in this section are not paid on the indicated due date, the amounts shall be
deemed delinquent as of that date and the homestead shall become subject to
foreclosure as provided in ORS 311.711. [1977 c.859 §7; 1985 c.167 §8]
     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 may elect to continue the homestead in its deferred status
if:
     (a) The spouse of the taxpayer is or will
be 60 years of age or older not later than six months from the day the
circumstances listed in ORS 311.716 occur; and
     (b) The homestead is the homestead of the
spouse of the taxpayer and meets the requirements of ORS 311.706.
     (2) The election under subsection (1) of
this section to continue the property in its deferred status by the spouse
shall be filed in the same manner as a claim for deferral is filed under ORS
311.704, not later than August 15 of the year following the calendar year in
which the circumstances listed in ORS 311.716 occur. Thereupon, the homestead
with respect to which the deferral is claimed shall continue to be subject to
special assessment deferral and the appropriate local officials shall cancel
all actions taken under ORS 311.718 and make any necessary correcting entries
in their records. Subject to ORS 311.729, the deferral shall continue until the
special assessment for local improvement becomes delinquent under ORS 311.718. [1977
c.859 §8; 1985 c.167 §12]
     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 311.702 to 311.735
dies, the Department of Revenue may extend the time for payment of the special
assessment for local improvement and interest accruing with respect to the
special assessment for local improvement becoming due and payable under ORS
311.718 if:
     (a) The homestead property becomes
property of an individual or individuals:
     (A) By inheritance or devise; or
     (B) If the individual or individuals are
heirs or devisees, as defined under ORS 111.005, in the course of settlement of
the estate;
     (b) The individual or individuals commence
occupancy of the property as a principal residence on or before August 15 of
the calendar year following the calendar year of death; and
     (c) The individual or individuals make
application to the department for an extension of time for payment of the
deferred special assessment for local improvement and interest prior to August
15 of the calendar year following the calendar year of death.
     (2)(a) Subject to paragraph (b) of this
subsection, an extension granted under this section shall be for a period not
to exceed five years after August 15 of the calendar year following the
calendar year of death. The terms and conditions under which the extension is granted
shall be in accordance with a written agreement entered into by the department
and the individual or individuals.
     (b) An extension granted under this
section shall terminate immediately if:
     (A) The homestead property is sold or
otherwise transferred by any party to the extension agreement;
     (B) All of the heirs or devisees who are
parties to the extension agreement cease to occupy the property as a principal
residence; or
     (C) The homestead property, a manufactured
structure or floating home, is moved out of the state.
     (3) If the department has reason to
believe that the homestead property is not sufficient security for the deferred
special assessment for local improvement and interest the department may
require the individual or individuals to furnish a bond conditioned upon
payment of the amount extended in accordance with the terms of the extension.
The bond shall not exceed in amount double the special assessment for local
improvement with respect to which extension is granted.
     (4) During the period of extension, and
until paid the deferred special assessment for local improvement shall continue
to accrue interest in the same manner and at the same rate as provided under
ORS 311.674 (3). No interest shall accrue upon interest. [1985 c.167 §10]
     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 at any time be paid to the Department of
Revenue by:
     (a) The taxpayer who filed the claim for
deferral or the taxpayerÂ’s spouse.
     (b) The next of kin of the taxpayer who
filed the claim for deferral, the taxpayerÂ’s heir at law, the taxpayerÂ’s child
or any person having or claiming a legal or equitable interest in the property.
     (2) A person referred to in subsection
(1)(b) of this section may make the payments only if no objection is made by
the taxpayer who filed the claim for deferral within 30 days after the
department deposits in the mail notice to the taxpayer who filed the claim that
the payment has been tendered.
     (3) Any payments made under this section
shall be applied first against accrued interest and any remainder against the
deferred special assessment for local improvement. A payment made pursuant to
this section does not affect the deferred status of the homestead. Unless
otherwise provided by law, the payment does not give the person paying the
deferred special assessment any interest in the property or any claim against
the estate, in the absence of a valid agreement to the contrary. [1977 c.859 §9;
1985 c.167 §13]
     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 appropriate entries shall be made
evidencing payment on the bond lien docket or assessment lien record. The
appropriate local officer shall remit the amount of deferred special assessment,
and accrued interest, to the Department of Revenue. The remittance shall be
accompanied by an explanation giving a description of the homestead for which
the special assessment for local improvement was collected, and a statement of
the special assessment amounts and the accrued interest amounts collected.
     (2) The department shall enter the amount
received against the accounts which have been set up for the special assessment
deferred properties. The amount received shall be credited as provided in ORS
311.701. [1977 c.859 §10; 1979 c.762 §7; 1983 c.550 §15]
     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 close of collection proceedings,
the appropriate officer of the local government unit shall pay to the
Department of Revenue out of the general fund of the local government unit the
amount of deferred special assessment, and accrued interest, which was not
collected in the same manner as other deferred special assessments for local
improvement are paid over to the department when collected.
     (2) Any amount paid over to the department
under subsection (1) of this section, if later collected, shall be paid to
reimburse the general fund of the local government unit and the necessary
entries shall be made upon the special assessment records. [1977 c.859 §11]
     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 have become a lien against the
homestead that is the subject of special assessment deferral provided in ORS
311.702 to 311.735.
     (2) Prevent the granting of deferral of
property taxes pursuant to ORS 311.666 to 311.701.
     (3) Affect any provision of a mortgage or
other instrument relating to the homestead.
     (4) Prevent the collection, by appropriate
collection proceeding, of delinquent special assessment installments which are
a lien against the homestead but which have not been deferred as provided in
ORS 311.702 to 311.735. Upon determination by the local government unit that
any nondeferred installment is in default, the whole sum, including deferred
amounts of the special assessment for local improvement shall become due and
payable at once. [1977 c.859 §12]
     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
appropriate local officer. Payment shall be made from the revolving account
established under ORS 311.701. Based on the information received, the
department shall pay:
     (a) All deferred special assessment
amounts accruing between January 1 and June 30 of the year on or before August
1;
     (b) All deferred special assessment
amounts accruing between July 1 and December 31 of the year on or before
February 1; and
     (c) The special assessment improvement
amount balance, including amounts of the special assessment not yet due and
payable, that is attributable to a single homestead that has been granted deferral
under ORS 311.702 to 311.735, if the special assessment improvement amount is
less than $1,000 for the year in which deferral is first claimed.
     (2) The department shall maintain accounts
for each specially assessed deferred property and shall accrue interest on the
gross amount of special assessment for local improvement advanced. [1977 c.859 §13;
1980 c.19 §9; 1983 c.550 §16; 1997 c.154 §19]
     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 amounts under ORS 311.730 (1)(c), the
appropriate local officer shall remit to the department the amount of the
prepayment.
     (2) The remittance shall be made on or
before August 15 of the year following the calendar year in which the event
occurs, in an amount equal to the amount of the prepayment not yet due and
payable on the date of the remittance, plus accrued interest on that amount.
     (3) The department shall enter the amount
received against the account that has been set up for special assessment
deferred property. The amount received shall be credited as provided in ORS
311.701. [1997 c.154 §23]
     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 the owner from applying for the
benefits of the deferral of special assessment for local improvement as
provided in ORS 311.702 to 311.735. Any such clause or statement in a mortgage
trust deed or land sale contract executed after September 20, 1985, shall be
void. [1985 c.167 §11]
     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 DEFERRAL
     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) “Department” means the Department of
Revenue.
     (3) “Disaster area” means an area within
the State of
     (4) “Land” means agricultural land or
rangeland under farm use as defined in ORS 215.203 or 308A.056.
     (5) “Taxes” means ad valorem taxes,
assessments, fees and charges entered on the assessment and tax roll against land
as defined in this section.
     (6) “Taxpayer” means the person or persons
who pay taxes upon land as defined in this section. [1977 c.695 §1; 1999 c.314 §67]
     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 may, on or before September 1 of each year, elect to defer
the taxes levied on the land of the taxpayer for that year. To exercise the
option, each taxpayer shall file a claim for deferral with the commissioners on
or before September 1 of each year in which the taxpayer claims the deferral.
The commissioners shall examine the application and certify that the taxpayerÂ’s
property is adversely affected by the disaster. After certifying that the
property is adversely affected by the disaster, the commissioners shall forward
the application to the Department of Revenue.
     (2) When the taxpayer exercises an option
to defer taxes for any year by filing a claim for deferral under subsection (1)
of this section, it shall have the effect of deferring payment of the taxes
levied against the land of the taxpayer for the period of time the area
continues to be designated a disaster area. [1977 c.695 §2]
     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 filed and each year
thereafter so long as the payment of taxes by the taxpayer is deferred:
     (1) The property must be located in a
disaster area.
     (2) If the taxpayer is not the owner of
the land, the taxpayer shall obtain written approval from the owner of the land
to defer the taxes on the land under ORS 311.740 to 311.780.
     (3) Property must be land as defined in
ORS 311.740. [1977 c.695 §3]
     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:
     (1) One-fifth (20 percent) of the deferred
taxes shall be payable on or before November 15 of the year following the close
of the calendar year in which the termination of the disaster area designation
has occurred and November 15 of each year thereafter.
     (2) Interest shall accrue against the
unpaid taxes and shall be paid with each one-fifth payment for the period of
time the taxes have remained unpaid at the rate provided in ORS 311.775.
     (3) The amounts designated in subsections
(1) and (2) of this section shall be paid directly to the Department of Revenue
on or before November 15 of each year in which they are due.
     (4) If the amounts falling due as provided
in this section are not paid on the indicated due date, such amounts shall be
deemed delinquent as of that date and the property shall be subject to
foreclosure as provided in ORS 311.771.
     (5) All moneys collected by the department
pursuant to this section shall be deposited into the General Fund. [1977 c.695 §4]
     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.
     (2) When the deferred taxes and accrued
interest are paid in full and the property is no longer subject to tax deferral
under ORS 311.740 to 311.780, the department shall prepare and record in the
county in which the property is located a satisfaction of deferred property tax
lien. [1977 c.695 §5]
     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 tax deferred property under ORS 311.740 to 311.780 in the
mortgage record of the county the list of the tax deferred properties of that
county. The list shall contain a description of the property as listed on the
assessment roll together with the name of the owner listed thereon.
     (2) The recording of the tax deferred
properties under subsection (1) of this section gives notice that the
department claims a lien against those properties in the amount of the deferred
taxes plus interest, even though the amount of taxes or interest is not listed.
[1977 c.695 §6]
     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 liens for deferred taxes shall attach to the property on July 1 of the year
in which the taxes were assessed. The deferred property tax liens shall have
the same priority as real property tax liens except that the lien of mortgages
or trust deeds which are recorded prior in time to the lien for deferred taxes
under ORS 311.740 to 311.780 shall be prior to the liens for deferred taxes.
     (2) The lien may be foreclosed by the
department as if it were a purchase money mortgage under ORS chapter 88. The
court may award reasonable attorney fees to the prevailing party in a
foreclosure action under this section.
     (3) Receipts from foreclosure proceedings
and from voluntary payments for deferred taxes shall be paid by the department
to the General Fund. [1977 c.695 §7; 1981 c.897 §48; 1995 c.618 §66]
     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 and the county assessor
shall show on the current ad valorem assessment and tax roll which property is
tax deferred property by an entry clearly designating such property as tax
deferred property.
     (2) When requested by the department, the
tax collector shall send to the department as soon as the taxes are extended on
the roll the tax statement for each tax deferred property.
     (3) Interest shall accrue on the deferred
taxes at the rate of nine percent per annum. [1977 c.695 §8]
     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 State Treasurer shall pay to the respective county
tax collectors an amount equivalent to the full amount of tax listed by the
department less three percent thereof.
     (2) The department shall maintain accounts
for each deferred property and shall accrue interest on the gross amount of
taxes advanced.
     (3) The funds provided for the payment
made pursuant to subsection (1) of this section shall be made as investments
from the excess funds mentioned in ORS 293.701 (2)(o). [1977 c.695 §9; 1980
c.19 §10; 1993 c.18 §75]
COMPROMISE,
ADJUSTMENT AND SETTLEMENT OF TAXES
     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 tax roll of any year, or to abate interest or other lawful
charges thereon, except where litigation involving the validity of such tax or
taxes is pending or seriously threatened and there is a grave legal question as
to such validity. [Formerly 311.705]
     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 wholly uncollectible, the tax collector and district attorney may
request, in writing, the county court for an order directing that the taxes be
canceled. The court, when so requested, may in its discretion order and direct
the tax collector to cancel such uncollectible personal property taxes. The
order shall be entered in the journal of the county court.
     (2) If the tax collector determines that
additional taxes on real property disqualified from special assessment under
ORS 308A.703 are wholly uncollectible due to the propertyÂ’s exempt status, the
tax collector may request, in writing, the county court for an order directing
that the taxes be canceled. The court, when so requested, may in its discretion
order and direct the tax collector to cancel the uncollectible property taxes.
The order shall be entered in the journal of the county court. [Formerly
311.710; 1993 c.6 §6; 2007 c.791 §1]
     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 town or any park and recreation district
organized and operating under ORS chapter 266 for parks, playgrounds or a city
hall. This section does not apply if the city, town or park and recreation
district makes any payment to the owner, either directly or indirectly, for the
property.
     (2) A county governing body may cancel all
delinquent real property taxes and interest and penalties due thereon from any
taxpayer where the total of the same is less than $5, when in the judgment of
the county governing body the cost of collecting the same will be greater than
the amount to be collected.
     (3) A county governing body may cancel all
delinquent personal property taxes and the interest and penalties thereon due
from any taxpayer where the total of the same is less than $5 and in the
judgment of the county governing body the cost of collecting the same will be
greater than the amount to be collected.
     (4) Property taxes that are deferred under
the homestead deferral program established under ORS 311.666 to 311.701,
special assessments for local improvements that are deferred under ORS 311.702
to 311.735 or property taxes that are deferred under the disaster area tax
deferral program established under ORS 311.740 to 311.780 are not delinquent
taxes for purposes of this section. A county governing body may not cancel any
deferred taxes, deferred special assessments or interest or penalties that
accrue with respect to deferred taxes or deferred special assessments described
in this subsection. [Formerly 311.715; 1983 c.773 §1; 1993 c.6 §7; 2003 c.704 §1;
2007 c.70 §81]
     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 to this state or any municipal corporation or political subdivision of
this state or private nonprofit corporation for the purposes of providing low
income housing, social services or child care or, in the case of a nonprofit
corporation, for the public purposes of the nonprofit corporation. This section
does not apply if the state or any municipal corporation or political
subdivision of this state or private nonprofit corporation makes any payment to
the owner, either directly or indirectly, for the property.
     (2) Property taxes that are deferred under
the homestead deferral program established under ORS 311.666 to 311.701,
special assessments for local improvements that are deferred under ORS 311.702
to 311.735 or property taxes that are deferred under the disaster area tax
deferral program established under ORS 311.740 to 311.780 are not delinquent
taxes for purposes of this section. A county governing body may not cancel any
deferred taxes, deferred special assessments or interest or penalties that
accrue with respect to deferred taxes or deferred special assessments described
in this subsection. [1991 c.615 §2; 1993 c.168 §9; 1997 c.752 §1; 1999 c.487 §4;
2003 c.704 §2; 2007 c.70 §82]
     311.800
Compromise of taxes on lands conveyed to
     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 or contract of sale and
the certificate or contract is canceled by the Department of State Lands, such
taxes or assessments shall become void upon receipt of written notice from the
Director of the Department of State Lands of cancellation of the certificate or
contract of sale. Officials having charge of the records of taxes and
assessments on lands included in certificates or contracts of sale so canceled
shall note on their records the word “invalidated,” and the date of
cancellation.
     (2) This section does not apply to
irrigation or drainage districtsÂ’ tax liens if the irrigation or drainage
districts were organized prior to the inception of the departmentÂ’s lien. [Formerly
311.720]
     311.805 [Repealed by 1959 c.554 §1 (311.806 enacted
in lieu of 311.805)]
REFUNDS
     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 the unsegregated tax collections account
provided in ORS 311.385, taxes on property collected by an assessor or tax
collector pursuant to a levy of the assessor or of any taxing district or tax
levying body or pursuant to ORS 311.255, plus interest as provided in ORS
311.812, in the following cases:
     (a) To the person described in ORS 309.100
(1) and in whose name a petition was filed, whenever a change in the value of
property is ordered by a county board of property tax appeals and no appeal is
taken or can be taken from the boardÂ’s order, or whenever ordered by the Oregon
Tax Court or the Supreme Court and the order constitutes a final determination
of the matter;
     (b) To the person who has sought and
obtained an order from the Department of Revenue under ORS 306.115, whenever a
change in the value of property is ordered by the department and no appeal is
taken or can be taken from the order of the department;
     (c) To the person who meets the criteria
described in ORS 305.275 and in whose name an appeal is filed under ORS
305.275, whenever ordered by the Oregon Tax Court or Supreme Court and the
order constitutes a final determination of the matter;
     (d) Whenever a change in the value of
property is made under ORS 309.115 upon resolution of an appeal and no separate
appeal of the value of the property was taken for the year of the change:
     (A) To the person in whose name the appeal
was filed, for each year after the year for which the appeal was filed in which
that person was listed as the owner or an owner or the person in whose name the
property was assessed; and
     (B) To the owner of record on the tax roll
at the time of refund, each year thereafter;
     (e) To the owner of record on the tax roll
at the time of refund, whenever taxes are collected against real or personal
property not within the jurisdiction of the tax levying body;
     (f) Except as provided in ORS 310.143, to
the owner of record on the tax roll at the time of refund, whenever, through
excusable neglect or through an error subject to correction under ORS 311.205,
taxes on property are paid in excess of the amount legally chargeable, limited
to the amount of money collected in excess of the amount actually due; or
     (g) Except as provided in ORS 311.808, to
the payer of the tax whenever any person pays taxes on the property of another
by mistake of any kind.
     (2)(a) Except as provided in paragraphs
(b) and (c) of this subsection, a refund of taxes may not be allowed or made after
six years from the assessment date for the tax year for which the taxes were
collected. A refund under this subsection may be paid only to the extent that a
refund under subsection (4) of this section has not been paid.
     (b) A refund of taxes may be allowed or
made under subsection (1)(f) or (g) of this section after the period described
in paragraph (a) of this subsection if, before the expiration of the period, a
written claim for refund of the taxes is filed by the taxpayer with the county
governing body.
     (c) The county governing body shall order
a refund of taxes to be paid as specified in subsection (1) of this section
without the filing of a written claim and without regard to the period
specified under paragraph (a) of this subsection upon receipt of a copy of an
order by the Department of Revenue, the Oregon Tax Court or the Supreme Court
that constitutes a final determination that is not subject to appeal.
     (3)(a) Upon request of the owner or an
owner of any taxable property or the person in whose name the property is
assessed, or the owner of record on the tax roll at the time of refund,
whichever is applicable, and with the approval of the tax collector, the county
governing body may authorize refunds payable under subsection (1)(a) to (e) of
this section to be made by crediting the total tax liability account of the
requester with the amount of the refund. The total tax liability account is the
total amount of tax that has been extended or charged against a particular
property tax account as limited by section 11b, Article XI of the Oregon
Constitution.
     (b) In the case of a refund or credit
payable to a single requester that results from an order constituting a final
determination of a matter as described under subsection (1)(a), (b) or (c) of
this section, a county governing body may elect to pay the refund or apply the
credit in equal periodic installments over not more than the five-year period
that begins on the date that the order is issued if the amount to be refunded
or credited exceeds the lesser of $250,000 or one-quarter of one percent of the
total amount of taxes on property imposed within the county within the limits
of section 11b, Article XI of the Oregon Constitution, as listed on the
certificate last prepared under ORS 311.105.
     (c) If a county governing body elects to
pay a refund or credit under the provisions of paragraph (b) of this
subsection, and the election will result in a hardship to a requester, the
requester may appeal the election to the tax court as provided in ORS 305.404
to 305.560.
     (4)(a) The tax collector shall refund
taxes paid on a property value, a claim for exemption or a claim for
cancellation of a property tax exemption if:
     (A) A county board of property tax appeals
or the Oregon Tax Court issues a decision that could result in a refund if the
decision is upheld on appeal;
     (B) The final resolution is pending
further appeal; and
     (C) The county governing body orders a
refund of taxes paid under this subsection.
     (b) An order by a county governing body or
a recommendation of an assessor or tax collector in regard to this subsection
may not be considered in determining matters in controversy on appeal,
including property value or tax liability.
     (c) Interest may not be paid on any refund
under this subsection prior to final resolution of the appeal. If, after taking
into account the amount refunded under this subsection, the final resolution of
the controversy after appeal results in a refund due, interest shall be
determined and paid as provided in ORS 311.812.
     (d) If, after taking into account the
amount refunded under this subsection, the final resolution of the controversy
after appeal results in additional taxes due on the property, the additional
taxes shall be billed and collected as provided in ORS 311.513.
     (5) Immediately upon payment of the refund
and any interest thereon, the tax collector shall make the necessary correcting
entries in the records of the office of the tax collector. ORS 294.305 to
294.565 do not apply to refunds made out of the refund reserve account or the
unsegregated tax collections account.
     (6) A refund is not required under this
section for any tax year if the amount of the refund would be $10 or less. Any
amount not refunded under this subsection shall be distributed to taxing
districts in the same manner that other taxes are distributed.
     (7) As used in this section, “owner of
record on the tax roll at the time of refund” means the owner or an owner of
the property or the person in whose name the property is assessed on the tax
roll last certified and delivered to the tax collector under ORS 311.105 and
311.115. [1959 c.554 §2 (enacted in lieu of 311.805); 1961 c.533 §50; 1971
c.737 §3; 1973 c.347 §1; 1975 c.395 §3; 1979 c.702 §1; 1985 c.162 §10; 1991
c.459 §260; 1993 c.6 §3; 1993 c.270 §60; 1995 c.650 §71; 1997 c.541 §§295,296;
2003 c.38 §1; 2005 c.394 §1; 2007 c.364 §1]
     Note: Section 2, chapter 364, Oregon Laws 2007,
provides:
     Sec.
2. The amendments to ORS
311.806 by section 1 of this 2007 Act apply to appeals relating to property tax
years beginning on or after July 1, 2007, and to property tax appeals pending
final resolution on the effective date of this 2007 Act [September 27, 2007].
[2007 c.364 §2]
     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 the treasurer under subsection (2) of
this section and any funds deposited under ORS 311.160, plus interest earned
thereon.
     (2)(a) Each year, the treasurer may
deposit in the refund reserve account, from the unsegregated tax collections
account, an amount equal to 100 percent of the anticipated annual refunds for
the county.
     (b) Any deposit into the refund reserve
account from taxes collected in November shall not exceed two-thirds of the
total anticipated annual refunds for the county.
     (3) The moneys in the refund reserve
account shall first be used to pay refunds determined to be due under ORS 311.806.
     (4) If the moneys in the refund reserve
account are insufficient to pay refunds at any time, refunds shall be made out
of the unsegregated tax collections account. If funds are not available in
either the refund reserve account or the unsegregated tax collections account,
the county governing body may delay payment of the refunds until such time as
sufficient funds are available.
     (5) If, at the end of the fiscal year, the
balance in the refund reserve account exceeds the amount necessary to pay
estimated refunds, the treasurer shall distribute the excess to the
unsegregated tax collections account.
     (6) The Department of Revenue shall
provide by rule the method to be used to calculate anticipated annual refunds
for the county. [1991 c.459 §266; 1993 c.650 §3; 2005 c.94 §65]
     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 conditions are present:
     (1) A mortgagee has requested the tax
statement for the property under ORS 311.252 and has paid the tax on the
property.
     (2) The tax roll shows payment of the
taxes, and thereafter the property is sold to a bona fide purchaser. [1975
c.395 §2; 1989 c.297 §2; 1993 c.270 §71; 2003 c.38 §2]
     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 as provided in subsection (3)
of this section shall be paid on the following refunds:
     (a) A refund resulting from the correction
under ORS 308.242 (2) or (3) or 311.205 of an error made by the assessor,
Department of Revenue or tax collector.
     (b) A refund resulting from a written
stipulation of the county assessor or the county tax collector if the written
stipulation constitutes a final determination that is not subject to appeal.
     (c) Any refund ordered by the Department
of Revenue if no appeal is taken or can be taken from the departmentÂ’s order.
     (d) Refunds ordered by the Oregon Tax
Court or the Supreme Court if the order constitutes a final determination of
the matter.
     (e) Refunds of taxes collected against
real or personal property not within the jurisdiction of the tax levying body.
     (f) Refunds due to reductions in value
ordered by a county board of property tax appeals where no appeal is taken.
     (g) Refunds due to reductions in value
made pursuant to ORS 309.115.
     (h) Refunds due to a claim for a war
veteranÂ’s exemption for a prior tax year that is filed pursuant to ORS 307.262.
     (3)(a) The interest provided by subsection
(2) of this section shall be paid at the rate of one percent per month, or
fraction of a month, computed from the time the tax was paid or from the time
the first installment thereof was due, whichever is the later. If a discount is
given at the time the taxes are paid, interest shall be computed only on the
net amount of taxes to be refunded. If any portion of a refund described in
subsection (2) of this section results from an assessment based on inaccurate
information contained in a report filed by a taxpayer, interest shall be
computed on only the portion of the refund that is not attributable to the
inaccurate information contained in the taxpayer report.
     (b) As used in this subsection, “report”
means a return, statement or any other information provided by a taxpayer in
writing to the department or county assessor. [1971 c.737 §2; 1975 c.704 §4;
1977 c.606 §3; 1981 c.804 §89a; 1983 s.s. c.5 §22; 1993 c.270 §61; 1995 c.79 §151;
1995 c.226 §13; 1997 c.541 §298; 1999 c.862 §5; 2001 c.199 §4; 2005 c.394 §2;
2007 c.545 §1; 2007 c.590 §3]
     Note: Section 2, chapter 545, Oregon Laws 2007,
provides:
     Sec.
2. The amendments to ORS
311.812 by section 1 of this 2007 Act apply to refunds for tax years beginning
on or after July 1, 2007, and to refunds from appeals filed on or after July 1,
2007. [2007 c.545 §2]
     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), the refund and
any interest ordered to be paid thereon shall be refunded out of the
unsegregated tax collections account established under ORS 311.385. [1987 c.301
§2]
     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 on the property have been imposed, the Department
of Revenue shall notify the county treasurer of the appeal not later than the
following October 15, if the appeal is not finally resolved before the end of
the tax year to which the appeal relates and the dollar difference between the
total value asserted by the taxpayer and the total value asserted by the
opposing party exceeds one-fourth of one percent (0.0025) of the total assessed
value in the county, or if the appeal relates to property assessed under ORS
308.505 to 308.665, and the value of such property asserted by the opposing
party and attributable to the county exceeds one-fourth of one percent (0.0025)
of the total assessed value in the county. After notification, the county treasurer
shall set aside, if so ordered by the county governing body, from taxes
collected in the current tax year, an interest bearing reserve account as
provided in this section.
     (2) The reserve shall consist of an amount
representing that portion of taxes paid by the petitioner attributable to the
amount of value in dispute for each tax year that the appeal remains
unresolved. Upon termination of the controversy, the principal amount in the
account necessary to pay any refund, and any interest provided for under ORS
311.812, shall be paid to the petitioner. Any excess remaining in the reserve
after termination of the controversy and payment of a refund, if any, shall be
deposited in the unsegregated tax collections account in full satisfaction of
the tax due on the property.
     (3) If the final resolution of the
controversy results in additional taxes due on the property, the amount in the
reserve account shall be deposited into the unsegregated tax collections
account and shall be distributed according to the distribution percentage
schedule for the current tax year prepared in accordance with ORS 311.390. The
additional taxes shall be collected as provided in ORS 311.513. [1991 c.459 §265;
1993 c.270 §63; 1995 c.256 §8; 1995 c.650 §72; 1997 c.541 §§299,300; 2003 c.274
§4; 2007 c.126 §1]
     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 the project or specific
purpose for which the tax is levied is thereafter definitely abandoned, either
wholly or in part, or the fund raised by the tax or any portion thereof remains
unexpended for a period of two years, after the levy of the tax, the county
court at the written request of the directors of the district may, by
resolution, after giving 10 daysÂ’ previous notice by one publication thereof in
a newspaper of general circulation, published in the county, provide for the
refunding of the tax or portion of tax so remaining unexpended to the taxpayers
who theretofore paid the tax and for the cancellation of the unpaid tax or the
like proportion thereof that has become delinquent. The county court shall take
such action by resolution spread upon its journal. Repayment shall be made by
orders drawn on the county treasurer for the several amounts and issued to the
several taxpayers shown by the tax records to have originally made the
payments. Cancellation of unpaid taxes shall be effected by noting the
cancellation thereof on the tax records of the county.
     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 whenever such
changes in boundaries were not disregarded by the county assessor as required
by ORS 308.225, and as a result thereof taxes have been levied and collected
upon the reduced territory of such district, which taxes were not levied and
extended upon the territory detached from such district, the county governing
body shall refund out of the unsegregated tax collections account to the
taxpayers of the territory upon which the levy was imposed and the taxes
collected, the proportionate amount of money in excess of the amount that would
have been collected from the territory comprising the entire district had the
levy been uniform throughout the district. A written claim for refund of such
collection shall be filed with the county governing body within six years from
the assessment date for the fiscal year for which the taxes were collected.
     (2) Whenever in any year the boundaries of
a taxing district have been reduced by boundary changes pursuant to law after
the date provided in ORS 308.225, and such changes in boundaries have been
disregarded by the county assessor as required by ORS 308.225, and as a result
thereof taxes were levied upon property within such withdrawn area by such
district and also for the same tax year by another taxing district providing
the same service or services, subjecting such property to double taxation for
any tax year, the county governing body shall refund out of the unsegregated
tax collections account to the taxpayers of the territory upon which the levy
was imposed and the tax was collected the proportionate amount of money in
excess of the amount that would have been paid by such taxpayers had the
withdrawal been recognized by the assessor as effective for the tax year
involved; provided, all such property shall remain liable for indebtedness
incurred prior to the boundary change as otherwise required by law. A written
claim for refund of such tax collection shall be filed with the county
governing body within two years from the assessment date for the fiscal year
for which the taxes were collected.
     (3) If the claim is in proper form, the
county governing body shall take action by resolution spread upon its journal,
and repayments shall be made by orders drawn on the county treasurer for the
several amounts and issued to the several taxpayers shown by the tax records to
have made the payments originally.
     (4) Immediately upon such reimbursement
the tax collector shall make the necessary correcting entries in the records of
the office of the tax collector. [1965 c.344 §40 (enacted in lieu of 311.820
and 311.825); 1979 c.702 §3; 1985 c.162 §11]
     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]
PREPAYMENT OF
TAXES FOR FACILITIES
     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 or other resources in the area in which the facility is being
constructed. The Legislative Assembly further finds that this impact may occur
in advance of the time when sufficient real market value occasioned by
construction of the facility is added to the assessment and tax roll to bear
the facilityÂ’s portion of the costs of the governmental services, buildings or
other resources that the facilityÂ’s construction necessitates. The purposes of
ORS 311.850 to 311.870 is to provide a method for prepaying ad valorem property
taxes during the period of planning and construction of the facility, in order
that units of local government may provide the services, buildings or other
resources necessitated without imposing an undue burden upon other properties
subject to taxation within the unit, and to provide for repayment of the
amounts prepaid. [1975 c.563 §1; 1991 c.459 §261; 2005 c.94 §66]
     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) A hydroelectric power project, as
described in ORS 543.010.
     (3) Any building or improvement that is
suitable for use for industrial, commercial, manufacturing or warehousing
purposes. [1975 c.563 §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 of any taxing unit obligated to furnish
services, buildings or other resources in the area in which the construction is
to take place may enter into an agreement to carry out the purposes of ORS
311.850. An agreement entered into under this section shall contain provisions
pertaining to and in accordance with the following:
     (a) The payment of moneys to the taxing
unit by the person proposing to construct the facility. The person shall make
the payment prior to or during the period of the construction.
     (b) The amounts of the payments to be made
by the person proposing to construct the facility and the dates for making the
payments.
     (c) A reduction in real market value for
the facility for purposes of computing the rate of levy of the taxing unit
entering into the agreement for each year of a period of years, not to exceed
10, commencing on or in the course of completion of the construction of the
facility. The amount of reduction allowed by the agreement shall be a
percentage amount, not to exceed 50 percent, of the real market value of the
facility as of any assessment date affected by the reduction, and may be fixed
or graduated over the period of years for which the reduction is allowed. The
total reduction allowed by the agreement shall result in a tax benefit for the
facility that is estimated to be equivalent to the total amount of payments
made under the agreement to the taxing unit, plus interest at the maximum rate
of eight percent per annum from the date of each payment. In no event, however,
shall the total reduction in real market value during the period of years of
reduction cause a total reduction in taxes that exceeds the total amount of
moneys previously paid plus interest.
     (2) A copy of an agreement entered into
under this section shall be filed with the county assessor of each county in
which a taxing unit that is a party to the agreement is located.
     (3) Prior to April 1 preceding the first
tax year for which the exemption granted by ORS 311.865 applies, the governing
body of the taxing unit that is a party to the agreement may certify to the
county assessor that all payments have been made to the taxing unit in accordance
with the terms of the agreement. The county assessor may not grant the
exemption for any year unless the county assessor has received such
certificate. Review of denial of an exemption under this section shall be as
provided by ORS 305.275. [1975 c.563 §3; 1979 c.772 §18; 1991 c.459 §262; 2005
c.94 §67]
     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 tax year indicated in the
agreement, the percentage amount of real market value, allocable to or within
the taxing unit, of the facility specified in the agreement for that tax year.
The assessor shall modify the amount of the exemption or terminate the
exemption at such time as the assessor determines that the monetary value of
the exemption has equaled the amount of moneys paid by the facility under the
agreement plus interest. [1975 c.563 §4; 1991 c.459 §263]
     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
not be offset against the levy of the taxing unit. [1975 c.563 §5]
PENALTIES
     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) Violation of ORS 311.350 is
punishable, upon conviction, by a fine not exceeding $500 or by imprisonment in
the county jail not exceeding six months.
     (3) Violation of ORS 311.425 (1) is a
Class A violation.
     (4) If a tax collector fails to comply
with any of the provisions of law relating to the receiving and receipting of
moneys and warrants collected by the tax collector for taxes, the tax collector
commits a Class A violation, and upon conviction thereof, the court shall
impose a fine of not less than $100. The court before whom the tax collector is
tried shall declare the office of the tax collector vacant for the remainder of
the term of the tax collector.
     (5) If a tax collector willfully returns
as unpaid any tax which has been paid to the tax collector, the tax collector
shall be deemed guilty of a misdemeanor and, upon conviction thereof, be
punished by a fine not exceeding $500, or by imprisonment not exceeding six
months, or both.
     (6) If a tax collector or sheriff neglects
or refuses to pay over all moneys collected by the tax collector or sheriff for
taxes to the county treasurer, or neglects or refuses to make a return of
delinquent taxes of the county, or any other return or statement, as required
by the laws relating to the collection of property taxes, the tax collector or
sheriff shall be liable to be indicted therefor and, upon conviction, be
punished by a fine of not less than $100 nor more than $1,000, or by
imprisonment not less than six months nor more than six years, or by both.
     (7) A person who knowingly makes a false
oath under ORS 311.666 to 311.701 is guilty of perjury and shall be punished as
provided by ORS 162.085. [Subsection (7) enacted as 1963 c.569 §23; 1971 c.743 §354;
1971 c.747 §19; 1979 c.689 §26; 1999 c.1051 §175]
_______________
Disclaimer: These codes may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.