There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 311
- 311.005 Tax collector defined.
- 311.010 County court defined.
- 311.015 Recovery for false return or fraudulent act of tax collector.
- 311.020 Collection procedure when offices of assessor and tax collector combined.
- 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.
- 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.
- 311.130 [Repealed by 1965 c.344 42]
- 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; apportionment of additional taxes; interest; limited to appeals from tax years before 1997-1998.
- 311.165 Collection of taxes upon severance and removal of improvements from the land.
- 311.175 Loss of revenue by school taxing districts; report; calculation.
- 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.
- Note: See note under 311.175.
- 311.179 State school revenue replacement obligation for 1991-1992; report; calculation.
- Note: See note under 311.175.
- 311.181 State school revenue replacement obligation for 1992-1993 through 1995-1996; reports; calculation.
- Note: See note under 311.175.
- 311.183 Correction of errors in reports; presentation of reports and corrections to legislative committees.
- Note: See note under 311.175. 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; prepayment.
- Note: Section 2, chapter 36, Oregon Laws 2010, provides:
- Sec. 2.
- 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; appeals.
- 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 or understated property; duty of tax collector.
- 311.219 Notice of intention to assess omitted property.
- 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; appeals.
- 311.226 Tax deemed assessed and imposed in year for which property was omitted.
- 311.229 Taxes added to rolls become liens; delinquency of additional taxes; interest added for willful evasion; prepayment.
- 311.232 Mandamus to require placing 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.
- 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 United States 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 Rights of occupant or tenant paying tax.
- 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 Damages and interest for failure to settle taxes on assessment roll or pay over tax moneys.
- 311.350 Money for distinct and specified object.
- 311.355 [Repealed by 1965 c.344 22 (311.356 and 311.361 enacted in lieu of 311.355)]
- 311.356 Receipt and notation by tax collector of property tax payments; crediting payments.
- Note: See note under 311.666.
- 311.360 [Repealed by 1965 c.344 42]
- 311.361 Form of tax receipt; numbering; taxpayer s copy; temporary receipt; destruction of receipts.
- 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.
- 311.373 [1983 c.474 1; repealed by 1993 c.270 73] TAX DISTRIBUTION PROCEDURE
- 311.375 Forwarding state taxes by county treasurers.
- 311.385 Deposit of property tax moneys in unsegregated tax collections account; time requirements.
- 311.388 Additional taxes or penalties; deposit; distribution.
- 311.390 Tax and interest distribution percentage schedule; deduction of certain amounts distributable to municipal corporations; changed or additional levies.
- 311.391 Notice to taxing districts of amount of property taxes.
- 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.
- 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 eminent domain on taxes for prior fiscal years.
- 311.413 Effect of acquisition of property by eminent domain on taxes for fiscal year of acquisition.
- 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.
- 311.460 [Repealed by 1975 c.365 4]
- 311.465 Summary collection of tax on property about to be removed, sold, dissipated 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.
- 311.480 Property tax due upon bankruptcy; presenting claim.
- 311.484 Property tax bankruptcy account.
- 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.
- 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.
- 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 additional 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.
- 311.530 [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.
- 311.540 [Repealed by 1965 c.344 42]
- 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 Notice of warrants.
- 311.620 Service of warrant.
- 311.625 Recordation of warrant 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 Seizure 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 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.
- 311.657 Transcript of apportionment to counties; 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.
- 311.666 Definitions for ORS 311.666 to 311.701.
- Note: Section 24, chapter 723, Oregon Laws 2011, provides:
- Sec. 24.
- 311.668 Eligibility of individuals by age or disability; limits on household income and net worth; indexing; delinquent or canceled deferred taxes.
- Note: See note under 311.666.
- 311.670 Eligibility of property.
- Note: See note under 311.666.
- 311.672 Claim form; deadline; eligibility determination by Department of Revenue; effect of eligibility; limitation on number of new deferrals granted; appeals.
- Note: See note under 311.666.
- 311.673 State liens against tax-deferred property.
- 311.674 Listing of tax-deferred property; interest accrual.
- Note: See note under 311.666.
- 311.675 Recording liens; recording constitutes notice of state lien.
- 311.676 State to pay counties amount equivalent to deferred taxes.
- Note: See note under 311.666.
- 311.677 [1967 c.335 34; repealed by 1977 c.160 19]
- 311.678 Annual notice to taxpayer claiming deferral in current tax year.
- 311.679 Estimate of deferred taxes; lien; foreclosure; voluntary payment.
- Note: See note under 311.666.
- 311.680 [1963 c.569 13; 1971 c.572 4; repealed by 1977 c.160 19]
- 311.681 Request for retroactive deferral.
- Note: See note under 311.666.
- 311.682 [1963 c.569 14; repealed by 1979 c.689 27]
- 311.683 Continued deferral after Department of Transportation condemnation; application; requirements; rules.
- 311.684 Events requiring payment of deferred tax and interest.
- Note: See note under 311.666.
- 311.686 Time for payments; delinquency; foreclosure.
- Note: See note under 311.666.
- 311.687 Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral.
- 311.688 Claim by spouse to continue tax deferral.
- Note: See note under 311.666.
- 311.689 Certification by taxpayers of continuing eligibility; taxes payable for year when household income exceeds limits; interest; release of lien.
- Note: See note under 311.666.
- 311.690 Voluntary payment of deferred tax and interest.
- 311.691 Taxes unpaid before deferral as lien; effect on foreclosure; exceptions.
- Note: See note under 311.666.
- 311.692 [1963 c.569 19; 1967 c.335 36; repealed by 1977 c.160 19]
- 311.693 Application to delay foreclosure; appeals.
- Note: See note under 311.666.
- 311.694 Taxes uncollected after foreclosure; reimbursement of state by taxing units.
- 311.695 Joint and several liability of transferees for deferral amounts.
- Note: See note under 311.666.
- 311.696 Limitations on effect of ORS 311.666 to 311.701.
- 311.700 Deed or contract clauses prohibiting application for deferral are void; reverse mortgage prohibition.
- Note: See note under 311.666.
- 311.701 Senior Property Tax Deferral Revolving Account; sources; uses.
- Note: Section 77, chapter 630, Oregon Laws 2011, provides:
- Sec. 77.
- Note: See note under 311.666. DEFERRAL OF SPECIAL ASSESSMENTS FOR LOCAL IMPROVEMENT
- 311.702 Definitions for ORS 311.702 to 311.735.
- 311.704 Claim to defer special assessment for local improvement.
- 311.705 [Renumbered 311.785]
- 311.706 Requirements for deferral.
- 311.708 Claim form; filing date.
- 311.710 [Renumbered 311.790]
- 311.711 Duties of bond lien docket or assessment lien record officer; liens; interest; foreclosure.
- 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.
- 311.717 [Formerly 606.240; renumbered 311.800]
- 311.718 Time for payments; delinquency.
- 311.720 [Amended by 1967 c.421 199; renumbered 311.804]
- 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 clauses prohibiting application for deferral are void.
- 311.735 Rules.
- 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.
- 311.760 [Repealed by 1965 c.344 42]
- 311.761 Recordation of tax deferred properties; recording constitutes notice of lien.
- 311.765 [Repealed by 1965 c.344 42]
- 311.770 [Repealed by 1975 c.780 16]
- 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; availability of moneys.
- 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 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.
- 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.
- 311.807 Refund reserve account; deposits; payment of refunds; rules.
- 311.808 When refund on real property or manufactured structure prohibited.
- 311.810 [Repealed by 1965 c.344 42]
- 311.812 No interest on refunds under ORS 311.806; exceptions; rate.
- 311.813 Refunds ordered by certain courts.
- 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.
- 311.820 [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.
- 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.
- 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.
- 311.990 Penalties.
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