US Laws, Codes, Statutes & Cases

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

 

311.015     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; rules

 

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; rules

 

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

 

311.484     Property tax bankruptcy account

 

311.489     Bankruptcy collections efforts report

 

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; appeal for denial or disqualification

 

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; 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; rules

 

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 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; rules

 

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]