US Laws, Codes, Statutes & Cases

Chapter 311 — Collection of Property Taxes

 

2005 EDITION

 

 

COLLECTION OF PROPERTY TAXES

 

REVENUE AND TAXATION

 

GENERAL PROVISIONS

 

311.005     “Tax collector” defined

 

311.010     “County court” defined

 

311.015     Recovery of damages and costs by person injured by false return or fraudulent act of tax collector

 

311.020     Collection procedure when offices of assessor and tax collector combined

 

TAX COLLECTOR

 

311.055     Tax collector

 

311.060     Bond

 

311.065     Deputies and clerical assistance

 

311.070     Tax collecting functions of sheriff transferred to designated tax collector

 

311.075     Tax collecting obligations transferred to tax collector; pending proceedings unaffected

 

PREPARING TAX ROLLS; RESTORATION AFTER DAMAGE

 

311.105     Certificate of taxes levied or imposed; preparation; contents; delivery

 

311.110     Warrant of clerk authorizing collection of taxes

 

311.115     Delivery of assessment roll to tax collector; tax roll

 

311.120     Adding uncollected tax to tax for succeeding year; placing property as to which tax adjudged void upon rolls; relisting, reassessment and relevying

 

311.125     Entering delinquent taxes on tax roll

 

311.135     Restoration of current assessment roll after destruction or damage

 

311.140     Restoration of tax rolls after destruction or damage; preparing transcripts as rolls for unpaid taxes

 

311.145     Supplying materials and clerical help to restore rolls

 

311.150     Adding to, changing or correcting rolls by vouchers; preservation of vouchers

 

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

311.165     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

 

311.175     Loss of revenue by school taxing districts; calculation; report; preparation

 

311.177     Amount of taxes certified for school taxing districts and county school fund for 1990-1991; report; preparation

 

311.179     State school revenue replacement obligation for 1991-1992; calculation; report; preparation

 

311.181     State school revenue replacement obligation for 1992-1993 through 1995-1996; calculation; reports; preparation

 

311.183     Correction of errors in reports; presentation of reports and corrections to legislative committees

 

CORRECTING ERRORS OR OMISSIONS IN ROLLS

 

311.205     Correcting errors or omissions in rolls

 

311.206     Additional taxes resulting from correction of error or omission; date of delinquency; limitations

 

311.208     Notice required when current roll corrections increase value; time for payment of additional taxes

 

311.216     Notice of intention to add omitted property to rolls; treatment of unreported property; treatment of understated property; duty of tax collector

 

311.219     Notice of intention to assess omitted property

 

311.223     Correction of rolls; filing statement of facts; notice to taxpayer; powers of assessor; appeal

 

311.226     Tax assessed on omitted property deemed imposed in year for which property was omitted

 

311.229     Taxes added to rolls become liens; delinquency of additional taxes; interest

 

311.232     Mandamus to require placing of omitted property on roll

 

311.234     Correction in maximum assessed value; requirements; limitation; filing deadline; appeals

 

311.235     Bona fide purchaser; when taxes become lien

 

TIME AND MANNER OF COLLECTION

 

311.250     Tax statements

 

311.252     Copy of tax statement to be sent to mortgagee paying taxes; procedure when information otherwise transmitted

 

311.253     Use of computer record to comply with ORS 311.250; agreement to use record instead of tax statements

 

311.255     Taxes, other charges of taxing agencies and water improvement company charges collected with county taxes

 

311.260     Payment of taxes in lawful money

 

311.265     Payment of taxes with warrants

 

311.270     Discounting county orders prohibited

 

311.275     Grantor and grantee or buyer and seller proportionally liable

 

311.280     Payment of taxes on part of property assessed as one parcel; division; when division not allowed; division between manufactured structure and parcel

 

311.285     Right of action of occupant or tenant paying tax against person who should pay; retention out of rent

 

311.345     Recovery of damages and interest for failure to settle taxes on assessment roll or for withholding payment of public moneys

 

311.350     Money received for specific object to be kept in proper fund

 

311.356     Receipt by tax collector of property tax payments; crediting payments

 

311.361     Form of tax receipt; numbering; taxpayer’s copy; temporary receipt; destruction of receipts

 

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

 

TAX DISTRIBUTION PROCEDURE

 

311.375     Forwarding state taxes by county treasurers

 

311.385     Deposit in unsegregated tax collections account; time requirements

 

311.388     Additional taxes or penalties; deposit; distribution

 

311.390     Tax and interest distribution percentage schedule; changed or additional levies

 

311.391     Notice to taxing districts of amount of taxes imposed on property for tax year

 

311.392     County’s option to advance to municipalities taxes levied prior to collection

 

311.395     Periodic statements of tax collections; crediting to funds; distribution to taxing units

 

TAX LIENS; SUMMARY COLLECTIONS

 

(Generally)

 

311.405     Tax as lien; priority; effect of removal, sale or transfer of personal property

 

311.410     Effect of property transfer or lease termination on lien and on taxability of property

 

311.412     Effect of acquisition of property by state or political subdivision by eminent domain on taxes for prior fiscal years

 

311.413     Effect of acquisition of property by state or political subdivision by eminent domain on taxes for current fiscal year

 

311.414     Date of acquisition for purposes of ORS 311.412 and 311.413

 

311.415     Payment of taxes before entry of judgment or order in certain causes

 

311.420     Dissipation, removal or destruction of value of realty subsequent to assessment or tax day

 

311.425     Removing timber before paying taxes on timber or land prohibited; enjoining the cutting or removing of timber

 

311.430     Remedy of ORS 311.420 and 311.425 as cumulative

 

311.455     Tax on personal property as debt; action for collection of tax

 

311.465     Summary collection of delinquent tax or tax on property about to be removed, sold or destroyed

 

311.467     Review of assessor’s action under expedited collection provisions

 

311.470     Distraining property about to be removed from state or dissipated

 

311.473     Foreclosure sale of property to be removed from county; required notice by financial institution; recourse for failure to give notice

 

311.475     Collecting and remitting taxes on property removed from one county to another

 

(Bankruptcy Collections)

 

311.480     Bankruptcy accelerates property taxes; presenting claim

 

DELINQUENT TAXES; COLLECTION

 

311.505     Due dates; interest on late payments; discounts on early payments

 

311.506     Review of rate of interest by Legislative Assembly

 

311.507     Discount allowed for certain late payments

 

311.508     Disposition of interest on late payments; certification of estimated interest

 

311.510     Date of delinquency

 

311.512     Collection of taxes on manufactured structures

 

311.513     Collection of taxes due upon resolution of appeal

 

311.514     Computation of interest when interest computation date falls on Saturday, Sunday or legal holiday

 

311.515     Partial payments

 

311.520     When cities exempt from penalty and interest

 

311.525     Property acquired by state remains subject to tax lien; cancellation of interest and penalties

 

311.531     Tax collector to file annual statement compiled from tax rolls

 

311.545     Notice of delinquent taxes on real property

 

311.547     Notice of delinquent taxes on personal property

 

311.550     Return address on envelope containing notice

 

311.555     Property owners to furnish addresses

 

311.560     Noting address on tax roll

 

311.565     Effect of tax collector’s failure to keep address or give notice

 

311.605     “Person” defined for ORS 311.605 to 311.635

 

311.610     Warrants to enforce payments of taxes on personal property

 

311.615     Service of warrants by publication

 

311.620     Service of warrant

 

311.625     Filing warrants; entry in lien record; lien on real and personal property

 

311.630     Procedure of ORS 311.605 to 311.635 mandatory

 

311.633     Fee for service of warrant under ORS 311.605 to 311.635

 

311.635     Execution; release of lien

 

311.640     Levy and sale of personal property or real property machinery and equipment for delinquent property tax; notice

 

311.645     Charging personal property taxes against real property

 

311.650     Collection of taxes on real property of the United States held under contract of sale, lease or other interest less than a fee

 

311.655     Companies assessed by Department of Revenue; tax as debt; lien for taxes; action for collection; warrant for payment

 

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

 

COLLECTION OF ANY STATE PROPERTY TAX APPORTIONED TO COUNTIES

 

311.657     Transmission of transcript of apportionment to county clerks; notice of levy

 

311.658     Collection, payment of state levy; informing State Treasurer of state levy for bonded indebtedness and interest; rules

 

311.660     State levy collection limited to levies for payment of bonded indebtedness and interest

 

311.662     Validity of state levy for payment of bonded indebtedness and interest; effect of certification, levy, apportionment or collection proceeding or procedure

 

DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES

 

311.666     Definitions for ORS 311.666 to 311.701

 

311.668     Deferral of tax on homestead; joint election; age and income requirements; filing claim

 

311.670     Property entitled to deferral

 

311.672     Claim forms; contents

 

311.673     State liens against tax-deferred property

 

311.674     Listing of tax-deferred property; interest accrual

 

311.675     Recording liens in county; recording constitutes notice of state lien

 

311.676     County tax collector to receive amount equivalent to deferred taxes from state

 

311.678     Notice to taxpayer regarding duty to claim deferral annually

 

311.679     Estimate of deferred taxes; lien; foreclosure; voluntary payment

 

311.681     Request to retroactively claim deferral

 

311.683     Continued deferral after Department of Transportation condemnation; application; requirements

 

311.684     Events requiring payment of deferred tax and interest

 

311.686     Time for payments; delinquencies

 

311.687     Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral

 

311.688     Election by spouse to continue tax deferral

 

311.689     Increase in income as grounds for loss of deferral; review of tax returns; audits; deficiencies and refunds

 

311.690     Voluntary payment of deferred tax and interest

 

311.691     Taxes unpaid before deferral as lien; effect on foreclosure; exceptions

 

311.693     Application to delay foreclosure; effect of denial; appeal

 

311.694     Taxes uncollected after foreclosure; reimbursement of state by taxing units

 

311.695     Extension of time for payment upon death of claimant or spouse

 

311.696     Limitations on effect of ORS 311.666 to 311.701

 

311.700     Deed or contract clauses preventing application for deferral under ORS 311.666 to 311.701 prohibited; clauses void

 

311.701     Senior Property Tax Deferral Revolving Account; sources; uses

 

DEFERRAL OF SPECIAL ASSESSMENTS FOR LOCAL IMPROVEMENT

 

311.702     Definitions for ORS 311.702 to 311.735

 

311.704     Election to defer special assessment for local improvement

 

311.706     Requirements for deferral

 

311.708     Claim for deferral; filing date

 

311.711     Duties of bond lien docket or assessment lien record officer; liens; interest; foreclosure

 

311.716     Events requiring payment of deferred special assessment; duty to inform Department of Revenue

 

311.718     Time for payments; delinquencies

 

311.721     Election by spouse to continue deferral

 

311.722     Extension of time for payment upon death of claimant; five-year limit; bond; interest

 

311.723     Voluntary payment of deferred special assessment

 

311.725     Disposition of collected special assessments; reimbursement of state

 

311.727     Deferred special assessments uncollected after foreclosure; reimbursement of state by taxing units

 

311.729     Limitations on effect of ORS 311.702 to 311.735

 

311.730     Payments by state to local officers; dates of payment; small special assessment amounts prepaid

 

311.731     Remittance to state of prepaid amounts when deferral ends

 

311.732     Deed or contract clause preventing application for deferral prohibited; clauses void

 

311.735     Rules

 

DISASTER AREA TAX DEFERRAL

 

311.740     Definitions for ORS 311.740 to 311.780

 

311.745     Election to defer taxes in disaster area; eligibility

 

311.750     Qualifications

 

311.755     Time for payment; interest on deferred taxes; delinquency

 

311.759     Voluntary payment; satisfaction of deferred property tax lien

 

311.761     Recordation of tax deferred properties; recording constitutes notice of lien

 

311.771     Liens; priority; foreclosure proceeding

 

311.775     Notice of deferral to assessor by department; rate of interest on deferred taxes

 

311.780          Payment of tax deferred amounts to county by state

 

COMPROMISE, ADJUSTMENT AND SETTLEMENT OF TAXES

 

311.785     Authority to compromise taxes, abate interest or lawful charges

 

311.790     Cancellation of uncollectible personal property tax

 

311.795     Cancellation of delinquent taxes on certain donated property; cancellation of delinquent taxes where total is less than five dollars

 

311.796     Cancellation of taxes upon donation of property to state, local government or nonprofit corporation for certain purposes

 

311.800     Compromise of taxes on lands conveyed to United States

 

311.804     Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands

 

REFUNDS

 

311.806     Refund of taxes on real and personal property

 

311.807     Refund reserve account; deposits; payment of refunds

 

311.808     Refund on real property or manufactured structure; when prohibited

 

311.812     No interest on refunds under ORS 311.806; exceptions; rate

 

311.813     Refund account; order of court

 

311.814     Appeal of large amounts of value; reserve account for refunds

 

311.815     Abandonment of purpose for which special tax levied; refund or cancellation of tax

 

311.821     Refunds authorized in event of certain boundary changes of taxing districts; reimbursements

 

PREPAYMENT OF TAXES FOR FACILITIES

 

311.850     Findings

 

311.855     Definitions for ORS 311.850 to 311.870

 

311.860     Agreement for prepayment; contents; filing; certificate of payment

 

311.865     Exemption; amount; termination

 

311.870     Characterization of prepaid taxes

 

PENALTIES

 

311.990     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 year’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 years’ 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 district’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 state’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 state’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 not correct an error in valuation judgment, except as provided in ORS 308.242 (2) and (3). Such errors are those where the assessor 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 year’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]

 

      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.