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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 311 - Collection of Property Taxes
GENERAL PROVISIONS
- Section 311.005 - "Tax collector" defined.
- Section 311.010 - "County court" defined.
- Section 311.015 - Recovery for false return or fraudulent act of tax collector.
- Section 311.020 - Collection procedure when offices of assessor and tax collector combined.
- Section 311.055 - Tax collector.
- Section 311.060 - Bond.
- Section 311.065 - Deputies and clerical assistance.
- Section 311.070 - Tax collecting functions of sheriff transferred to designated tax collector.
- Section 311.075 - Tax collecting obligations transferred to tax collector; pending proceedings unaffected.
- Section 311.105 - Certificate of taxes levied or imposed; preparation; contents; delivery.
- Section 311.110 - Warrant of clerk authorizing collection of taxes.
- Section 311.115 - Delivery of assessment roll to tax collector; tax roll.
- Section 311.120 - Adding uncollected tax to tax for succeeding year; placing property as to which tax adjudged void upon rolls; relisting, reassessment and relevying.
- Section 311.125 - Entering delinquent taxes on tax roll.
- Section 311.130 [Repealed by 1965 c.344 §42]
- Section 311.135 - Restoration of current assessment roll after destruction or damage.
- Section 311.140 - Restoration of tax rolls after destruction or damage; preparing transcripts as rolls for unpaid taxes.
- Section 311.145 - Supplying materials and clerical help to restore rolls.
- Section 311.150 - Adding to, changing or correcting rolls by vouchers; preservation of vouchers.
- Section 311.160 [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§4; 1979 c.689 §17; 1981 c.178 §12; 1989 c.267 §2; 1993 c.650 §2; 1995 c.650 §90; 1997 c.541 §§275,276; 2001 c.114 §26; repealed by 2017 c.315 §14]
- Section 311.165 - Collection of taxes upon severance and removal of improvements from the land.
- Section 311.175 - Loss of revenue by school taxing districts; report; calculation.
- Section 311.177 [1991 c.459 §229c; 1997 c.271 §10; repealed by 2013 c.176 §3]
- Section 311.179 [1991 c.459 §229d; repealed by 2013 c.176 §3]
- Section 311.181 [1991 c.459 §229e; repealed by 2013 c.176 §3]
- Section 311.183 - Correction of errors in reports; presentation of reports and corrections to legislative committees.
- Section 311.205 - Correcting errors or omissions in rolls.
- Section 311.206 - Additional taxes resulting from correction of error or omission; date of delinquency; limitations; prepayment.
- Section 311.207
- Section 311.208 - Notice required when current roll corrections increase value; time for payment of additional taxes; appeals.
- Section 311.209
- Section 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)]
- Section 311.211
- Section 311.212
- Section 311.213
- Section 311.215
- Section 311.216 - Notice of intention to add omitted property to rolls; treatment of unreported or understated property; duty of tax collector.
- Section 311.219 - Notice of intention to assess omitted property.
- Section 311.220
- Section 311.223 - Correction of rolls; filing statement of facts; notice to taxpayer; powers of assessor; appeals.
- Section 311.226 - Tax deemed assessed and imposed in year for which property was omitted.
- Section 311.229 - Taxes added to rolls become liens; delinquency of additional taxes; interest added for willful evasion; prepayment.
- Section 311.232 - Mandamus to require placing omitted property on roll.
- Section 311.234 - Correction in maximum assessed value; requirements; limitation; filing deadline; appeals.
- Section 311.235 - Bona fide purchaser; when taxes become lien.
- Section 311.250 - Tax statements; rules.
- Section 311.252 - Copy of tax statement to be sent to mortgagee paying taxes; procedure when information otherwise transmitted.
- Section 311.253 - Use of computer record to comply with ORS 311.250; agreement to use record instead of tax statements; rules.
- Section 311.255 - Taxes, other charges of taxing agencies and water improvement company charges collected with county taxes.
- Section 311.260 - Payment of taxes in United States money.
- Section 311.265 - Payment of taxes with warrants.
- Section 311.270 - Discounting county orders prohibited.
- Section 311.275 - Grantor and grantee or buyer and seller proportionally liable.
- Section 311.280 - Payment of taxes on part of property assessed as one parcel; division; when division not allowed; division between manufactured structure and parcel.
- Section 311.285 - Rights of occupant or tenant paying tax.
- Section 311.290 [Repealed by 1953 c.705 §2]
- Section 311.325 [Repealed by 1965 c.344 §42]
- Section 311.330 [Repealed by 1965 c.344 §42]
- Section 311.335 [Repealed by 1969 c.595 §17]
- Section 311.340 [Repealed by 1969 c.595 §17]
- Section 311.345 - Damages and interest for failure to settle taxes on assessment roll or pay over tax moneys.
- Section 311.350 - Money for distinct and specified object.
- Section 311.355 [Repealed by 1965 c.344 §22 (311.356 and 311.361 enacted in lieu of 311.355)]
- Section 311.356 - Receipt and notation by tax collector of property tax payments; crediting payments.
- Section 311.360 [Repealed by 1965 c.344 §42]
- Section 311.361 - Form of tax receipt; numbering; taxpayer’s copy; temporary receipt; destruction of receipts.
- Section 311.365 [Repealed by 1965 c.344 §42]
- Section 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.
- Section 311.373 [1983 c.474 §1; repealed by 1993 c.270 §73]
- Section 311.375 - Forwarding state taxes by county treasurers.
- Section 311.385 - Deposit of property tax moneys in unsegregated tax collections account; time requirements.
- Section 311.388 - Additional taxes or penalties; deposit; distribution.
- Section 311.390 - Tax and interest distribution percentage schedule; deduction of certain amounts distributable to municipal corporations; changed or additional levies.
- Section 311.391 - Notice to taxing districts of amount of property taxes.
- Section 311.392 - County’s option to advance to municipalities taxes levied prior to collection.
- Section 311.395 - Periodic statements of tax collections; crediting to funds; distribution to taxing units.
- Section 311.405 - Tax as lien; priority; effect of removal, sale or transfer of personal property.
- Section 311.410 - Effect of property transfer or lease termination on lien and on taxability of property.
- Section 311.411 - Certificate of taxes paid required to record instrument conveying real property to public entity; authorization for agent in conveyance to withhold taxes; issuance of certificate; deficiency constitutes personal debt of transferor collectible in same manner as taxes on personal property.
- Section 311.412 - Effect of acquisition of property by eminent domain on taxes for prior fiscal years.
- Section 311.413 - Effect of acquisition of property by eminent domain on taxes for fiscal year of acquisition.
- Section 311.414 - Date of acquisition for purposes of ORS 311.412 and 311.413.
- Section 311.415 - Payment of taxes before entry of judgment or order in certain causes.
- Section 311.420 - Dissipation, removal or destruction of value of realty subsequent to assessment or tax day.
- Section 311.425 - Removing timber before paying taxes on timber or land prohibited; enjoining the cutting or removing of timber.
- Section 311.430 - Remedy of ORS 311.420 and 311.425 cumulative.
- Section 311.455 - Tax on personal property as debt; action for collection of taxes; writs of attachment.
- Section 311.460 [Repealed by 1975 c.365 §4]
- Section 311.465 - Summary collection of tax on property about to be removed, sold, dissipated or destroyed.
- Section 311.467 - Review of assessor’s action under expedited collection provisions.
- Section 311.470 - Distraining property about to be removed from state or dissipated.
- Section 311.473 - Foreclosure sale of property to be removed from county; required notice by financial institution; recourse for failure to give notice.
- Section 311.475 - Collecting and remitting taxes on property removed from one county to another.
- Section 311.480 - Property tax due upon bankruptcy; presenting claim.
- Section 311.484 - Property tax bankruptcy account.
- Section 311.485 [Repealed by 1965 c.344 §42]
- Section 311.489 - Bankruptcy collections efforts report.
- Section 311.500 [1989 c.796 §§10,22; 1991 c.459 §253; 1997 c.782 §7; repealed by 1999 c.701 §10]
- Section 311.505 - Due dates; interest on late payments; discounts on early payments.
- Section 311.506 - Review of rate of interest by Legislative Assembly.
- Section 311.507 - Discount allowed for certain late payments.
- Section 311.508 - Disposition of interest on late payments; certification of estimated interest.
- Section 311.510 - Date of delinquency.
- Section 311.512 - Collection of taxes on manufactured structures.
- Section 311.513 - Collection of additional taxes due upon resolution of appeal.
- Section 311.514 - Computation of interest when interest computation date falls on Saturday, Sunday or legal holiday.
- Section 311.515 - Partial payments.
- Section 311.520 - When cities exempt from penalty and interest.
- Section 311.525 - Property acquired by state remains subject to tax lien; cancellation of interest and penalties.
- Section 311.530 [Amended by 1957 c.324 §9; repealed by 1965 c.344 §29 (311.531 enacted in lieu of 311.530)]
- Section 311.531 - Tax collector to file annual statement compiled from tax rolls.
- Section 311.540 [Repealed by 1965 c.344 §42]
- Section 311.545 - Notice of delinquent taxes on real property.
- Section 311.547 - Notice of delinquent taxes on personal property.
- Section 311.549 - Delinquent taxes on machinery and equipment collectible as taxes on real or personal property.
- Section 311.550 - Return address on envelope containing notice.
- Section 311.555 - Property owners to furnish addresses.
- Section 311.560 - Noting address on tax roll.
- Section 311.565 - Effect of tax collector’s failure to keep address or give notice.
- Section 311.605 - "Person" defined for ORS 311.605 to 311.642.
- Section 311.610 - Warrants to enforce payments of taxes on personal property.
- Section 311.615 - Notice of warrants.
- Section 311.620 - Service of warrant.
- Section 311.625 - Recordation of warrant in lien record; lien on real and personal property.
- Section 311.630 - Procedure of ORS 311.605 to 311.642 mandatory.
- Section 311.633 - Fee for service of warrant under ORS 311.605 to 311.642.
- Section 311.635 - Execution; release of lien.
- Section 311.636 - Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State; electronic notice of release or cancellation; fees.
- Section 311.637 - Expiration and extension of electronic notice of warrant.
- Section 311.638 - Public access to electronic notices.
- Section 311.639 - Seller of business personal property to provide purchaser with property tax disclosure notice.
- Section 311.640
- Section 311.641 - Bona fide purchaser of business personal property; release of lien.
- Section 311.642 - Compromise property tax payment from purchaser of business personal property; release of lien; total amount of taxes remains personal liability of taxpayer at time of assessment; refund to purchaser.
- Section 311.644 - Seizure and sale of personal property or real property machinery and equipment for delinquent property tax; notice.
- Section 311.645 - Charging personal property taxes against real property.
- Section 311.650 - Collection of taxes on real property of the United States held under contract of sale, lease or other interest less than fee.
- Section 311.651 - Collection of taxes on real property of public entity held under leasehold or other interest less than fee; writs of attachment.
- Section 311.655 - Companies assessed by Department of Revenue; tax as debt; lien for taxes; action for collection; warrant for payment.
- Section 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.
- Section 311.657 - Transcript of apportionment to counties; notice of levy.
- Section 311.658 - Collection, payment of state levy; informing State Treasurer of state levy for bonded indebtedness and interest; rules.
- Section 311.660 - State levy collection limited to levies for payment of bonded indebtedness and interest.
- Section 311.662 - Validity of state levy for payment of bonded indebtedness and interest; effect of certification, levy, apportionment or collection proceeding or procedure.
- Section 311.666 - Definitions for ORS 311.666 to 311.701.
- Section 311.668 - Eligibility of individuals by age or disability; limits on household income and net worth; indexing; delinquent or canceled deferred taxes.
- Section 311.670 - Eligibility of property.
- Section 311.672 - Claim form; deadline; eligibility determination by Department of Revenue; effect of eligibility; limitation on number of new deferrals granted; appeals.
- Section 311.673 - State liens against tax-deferred property.
- Section 311.674 - Listing of tax-deferred property; interest accrual.
- Section 311.675 - Recording liens; recording constitutes notice of state lien.
- Section 311.676 - State to pay counties amount equivalent to deferred taxes.
- Section 311.677 [1967 c.335 §34; repealed by 1977 c.160 §19]
- Section 311.678 - Annual notice to taxpayer claiming deferral in current tax year.
- Section 311.679 - Estimate of deferred taxes; lien; foreclosure; voluntary payment.
- Section 311.680 [1963 c.569 §13; 1971 c.572 §4; repealed by 1977 c.160 §19]
- Section 311.681 - Request for retroactive deferral.
- Section 311.682 [1963 c.569 §14; repealed by 1979 c.689 §27]
- Section 311.683 - Continued deferral after Department of Transportation condemnation; application; requirements; rules.
- Section 311.684 - Events requiring payment of deferred tax and interest.
- Section 311.686 - Time for payments; delinquency; foreclosure.
- Section 311.687 - Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral.
- Section 311.688 - Claim by spouse to continue tax deferral.
- Section 311.689 - Certification of continuing eligibility.
- Section 311.690 - Voluntary payment of deferred tax and interest.
- Section 311.691 - Taxes unpaid before deferral as lien; effect on foreclosure; exceptions.
- Section 311.692 [1963 c.569 §19; 1967 c.335 §36; repealed by 1977 c.160 §19]
- Section 311.693 - Application to delay foreclosure; appeals.
- Section 311.694 - Taxes uncollected after foreclosure; reimbursement of state by taxing units.
- Section 311.695 - Joint and several liability of transferees for deferral amounts.
- Section 311.696 - Limitations on effect of ORS 311.666 to 311.701.
- Section 311.700 - Deed or contract clauses prohibiting application for deferral are void; reverse mortgage prohibition; exceptions.
- Section 311.701 - Senior Property Tax Deferral Revolving Account; sources; uses.
- Section 311.702 - Definitions for ORS 311.702 to 311.735.
- Section 311.704 - Claim to defer special assessment for local improvement.
- Section 311.705
- Section 311.706 - Requirements for deferral.
- Section 311.708 - Claim form; filing date.
- Section 311.710
- Section 311.711 - Duties of bond lien docket or assessment lien record officer; liens; interest; foreclosure.
- Section 311.713 [1977 c.859 §5a; 1979 c.762 §6; repealed by 1985 c.167 §14]
- Section 311.715
- Section 311.716 - Events requiring payment of deferred special assessment; duty to inform Department of Revenue.
- Section 311.717
- Section 311.718 - Time for payments; delinquency.
- Section 311.720
- Section 311.721 - Election by spouse to continue deferral.
- Section 311.722 - Extension of time for payment upon death of claimant; five-year limit; bond; interest.
- Section 311.723 - Voluntary payment of deferred special assessment.
- Section 311.725 - Disposition of collected special assessments; reimbursement of state.
- Section 311.727 - Deferred special assessments uncollected after foreclosure; reimbursement of state by taxing units.
- Section 311.729 - Limitations on effect of ORS 311.702 to 311.735.
- Section 311.730 - Payments by state to local officers; dates of payment; small special assessment amounts prepaid.
- Section 311.731 - Remittance to state of prepaid amounts when deferral ends.
- Section 311.732 - Deed or contract clauses prohibiting application for deferral are void.
- Section 311.735 - Rules.
- Section 311.740 - Definitions for ORS 311.740 to 311.780.
- Section 311.745 - Election to defer taxes in disaster area; eligibility.
- Section 311.750 - Qualifications.
- Section 311.755 - Time for payment; interest on deferred taxes; delinquency.
- Section 311.759 - Voluntary payment; satisfaction of deferred property tax lien.
- Section 311.760 [Repealed by 1965 c.344 §42]
- Section 311.761 - Recordation of tax deferred properties; recording constitutes notice of lien.
- Section 311.765 [Repealed by 1965 c.344 §42]
- Section 311.770 [Repealed by 1975 c.780 §16]
- Section 311.771 - Liens; priority; foreclosure proceeding.
- Section 311.775 - Notice of deferral to assessor by department; rate of interest on deferred taxes.
- Section 311.780 - Payment of tax deferred amounts to county by state; availability of moneys.
- Section 311.785 - Authority to compromise taxes, abate interest or lawful charges.
- Section 311.790 - Cancellation of uncollectible property tax.
- Section 311.795 - Cancellation of delinquent taxes on certain donated property; cancellation where total is $10 or less.
- Section 311.796 [1991 c.615 §2; 1993 c.168 §9; 1997 c.752 §1; 1999 c.487 §4; 2003 c.704 §2; 2007 c.70 §82; repealed by 2017 c.315 §17]
- Section 311.800 - Compromise of taxes on lands conveyed to United States.
- Section 311.804 - Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands.
- Section 311.805 [Repealed by 1959 c.554 §1 (311.806 enacted in lieu of 311.805)]
- Section 311.806 - Refund of taxes on real and personal property; credit against total tax liability account of person owed refund.
- Section 311.807 - Refund reserve account; deposits; payment of refunds; rules.
- Section 311.808 - When refund on real property, manufactured structure or floating home prohibited.
- Section 311.810 [Repealed by 1965 c.344 §42]
- Section 311.812 - No interest on refunds under ORS 311.806; exceptions; rate.
- Section 311.813 - Refunds ordered by certain courts.
- Section 311.814 - Appeal of large amounts of value; reserve account for refunds.
- Section 311.815 - Abandonment of purpose for which special tax levied; refund or cancellation of tax.
- Section 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)]
- Section 311.821 - Refunds authorized in event of certain boundary changes of taxing districts; reimbursements.
- Section 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)]
- Section 311.827 [1969 c.605 §57; repealed by 1971 c.529 §37]
- Section 311.830 [1957 c.600 §2; repealed by 1965 c.344 §42]
- Section 311.835 [1957 c.600 §§3,4; repealed by 1965 c.344 §42]
- Section 311.840 [1957 c.600 §§5,6,7; repealed by 1965 c.344 §42]
- Section 311.845 [1957 c.600 §8; repealed by 1965 c.344 §42]
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.
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