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2025 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- Section 311.130 [Repealed by 1965 c.344 §42]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 - Transcripts of destroyed or damaged rolls showing unpaid taxes; corrections to rolls; taxpayer petition for relief; unpaid taxes as liens.
- Section 311.145 - Supplying materials and clerical help to restore rolls.
- Section 311.150 - Additions, changes and corrections to rolls by voucher; 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§4; 1979 c.689 §17; 1981 c.178 §12; 1989 c.267 §2; 1993 c.650 §2; 1995 c.650 §90; 1997 c.541 §§275,276; 2001 c.114 §26; repealed by 2017 c.315 §14]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- Section 311.175 [1991 c.459 §229b; repealed by 2025 c.321 §10]
- Section 311.177 [1991 c.459 §229c; 1997 c.271 §10; repealed by 2013 c.176 §3]
- Section 311.179 [1991 c.459 §229d; repealed by 2013 c.176 §3]
- Section 311.181 [1991 c.459 §229e; repealed by 2013 c.176 §3]
- Section 311.183 [1991 c.459 §229f; repealed by 2025 c.321 §10]
- Section 311.205 - Correcting errors or omissions in rolls; appeals; de minimis corrections; remedies cumulative.
- Section 311.206 - Additional taxes resulting from correction of error or omission; date of delinquency; limitations; prepayment.
- Section 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]
- Section 311.208 - Notice required when current roll corrections increase value; time for payment of additional taxes; appeals.
- Section 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]
- 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 [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]
- Section 311.212 [1991 c.459 §236; renumbered 311.226 in 1997]
- Section 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]
- Section 311.215 [Amended by 1981 c.897 §46; renumbered 311.232 in 1997]
- 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 [Amended by 1971 c.384 §1; 1989 c.297 §1; 1991 c.459 §237; renumbered 311.235 in 1997]
- 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 of maximum assessed value; conditions; three percent 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 to withhold taxes; issuance; deficiency as personal debt of transferor; collection.
- 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 [Amended by 1955 c.720 §4; 1973 c.305 §9; 1981 c.346 §7; 2001 c.41 §4; 2001 c.43 §1; renumbered 311.644 in 2015]
- 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 311.667 - Sunset of homestead deferral program.
- Section 311.668 - Eligibility of individuals by age or disability; limits on household income and net worth; 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 - Circumstances requiring payment of deferred tax and interest.
- Section 311.686 - Continuation of deferral after circumstance requiring payment; time for payment; delinquency; foreclosure.
- Section 311.687 - Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral.
- Section 311.688 - Claim by surviving spouse or disabled heir 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 - Reimbursement of state for taxes uncollected after foreclosure.
- 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 [1977 c.859 §1; 1979 c.762 §3; 1985 c.167 §2; repealed by 2024 c.52 §12]
- Section 311.704 [1977 c.859 §2; 1979 c.762 §4; 1985 c.167 §3; 1997 c.154 §12; 2011 c.723 §19; repealed by 2024 c.52 §12]
- Section 311.705 [Renumbered 311.785]
- Section 311.706 [1977 c.859 §3; 1983 c.550 §19; 1985 c.140 §4; 1985 c.167 §4; 1997 c.154 §13; 2001 c.753 §30; 2015 c.348 §13; repealed by 2024 c.52 §12]
- Section 311.708 [1977 c.859 §4; 1985 c.167 §5; 1987 c.512 §6; 1993 c.19 §13; 1995 c.650 §79; 1997 c.154 §§14,15; 2001 c.753 §31; 2015 c.348 §14; repealed by 2024 c.52 §12]
- Section 311.710 [Renumbered 311.790]
- Section 311.711 [1977 c.859 §5; 1979 c.762 §5; 1985 c.167 §6; 1991 c.459 §259; 1995 c.618 §65; 1997 c.154 §17; repealed by 2024 c.52 §12]
- Section 311.713 [1977 c.859 §5a; 1979 c.762 §6; repealed by 1985 c.167 §14]
- Section 311.715 [Amended by 1961 c.362 §1; 1965 c.344 §38; renumbered 311.795]
- Section 311.716 [1977 c.859 §6; 1985 c.167 §7; 1997 c.154 §18; repealed by 2024 c.52 §12]
- Section 311.717 [Formerly 606.240; renumbered 311.800]
- Section 311.718 [1977 c.859 §7; 1985 c.167 §8; repealed by 2024 c.52 §12]
- Section 311.720 [Amended by 1967 c.421 §199; renumbered 311.804]
- Section 311.721 [1977 c.859 §8; 1985 c.167 §12; repealed by 2024 c.52 §12]
- Section 311.722 [1985 c.167 §10; repealed by 2024 c.52 §12]
- Section 311.723 [1977 c.859 §9; 1985 c.167 §13; repealed by 2024 c.52 §12]
- Section 311.725 [1977 c.859 §10; 1979 c.762 §7; 1983 c.550 §15; repealed by 2024 c.52 §12]
- Section 311.727 [1977 c.859 §11; repealed by 2024 c.52 §12]
- Section 311.729 [1977 c.859 §12; repealed by 2024 c.52 §12]
- Section 311.730 [1977 c.859 §13; 1980 c.19 §9; 1983 c.550 §16; 1997 c.154 §19; repealed by 2024 c.52 §12]
- Section 311.731 [1997 c.154 §23; repealed by 2024 c.52 §12]
- Section 311.732 [1985 c.167 §11; repealed by 2024 c.52 §12]
- Section 311.735 [1977 c.859 §14; repealed by 2024 c.52 §12]
- 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; exclusions.
- 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]
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