Chapter 311 — Collection of Property Taxes

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.

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. Note: The definition of “manufactured structure” provided in 307.021 applies to ORS chapter 311.

311.015 Recovery for 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.

311.020 Collection procedure when offices of assessor and tax collector combined

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. In counties where t…

311.055 Tax collector

The county court or board of county commissioners of each county shall designate the tax collector thereof.

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 compan…

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.

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 are transferred to the tax collector.

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

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.…

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

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: Based on the amounts determined under ORS 310.153, the assessor shall list the total amount of taxes on proper…

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 sh…

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 or other delivery 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…

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

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 m…

311.125 Entering delinquent taxes on tax roll

Immediately after receipt of the tax roll each year: 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. W…

311.130 [Repealed by 1965 c.344 §42]

311.135 Restoration of current assessment roll after destruction or damage

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. The provisions of ORS 311.115 as to the time of d…

311.140 Transcripts of destroyed or damaged rolls showing unpaid taxes; corrections to rolls; taxpayer petition for relief; unpaid taxes as liens

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 a…

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 Additions, changes and corrections to rolls by voucher; preservation of vouchers

In lieu of the procedures for additions, changes or corrections to the assessment and tax rolls authorized or required under ORS 309.120, 311.205, 311.370 (5), 311.645, 312.140 (2) and 358.495, the officer in possession of the roll shall prepare a voucher for each correcting entry. The voucher shall state what change is to be made, identify the tax account o…

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]

311.165 Collection of taxes upon severance and removal of improvements from the land

The assessor shall proceed to levy and the tax collector to collect the taxes described in this subsection in the manner set forth in subsections (2) to (5) of this section if, in the opinion of the assessor: It appears probable that real property improvements, whether assessed as improvements only or as real property improvements assessed together with lan…

311.175 [1991 c.459 §229b; repealed by 2025 c.321 §10]

311.177 [1991 c.459 §229c; 1997 c.271 §10; repealed by 2013 c.176 §3]

311.179 [1991 c.459 §229d; repealed by 2013 c.176 §3]

311.181 [1991 c.459 §229e; repealed by 2013 c.176 §3]

311.183 [1991 c.459 §229f; repealed by 2025 c.321 §10]

CORRECTING ERRORS OR OMISSIONS IN ROLLS

311.205 Correcting errors or omissions in rolls; appeals; de minimis corrections; remedies cumulative

After the assessor certifies the assessment and tax roll to the tax collector, the officer in charge of the roll shall correct errors or omissions in the roll to conform to the facts, as follows: The officer shall correct a clerical error. For purposes of this paragraph: A clerical error is an error on the roll: That arises from an error in the ad valorem…

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

Except as provided in subsections (4) and (5) of this section, 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 determined under subsections (2) and (3) of this section, to be collected and distributed i…

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

The assessor shall notify the property owner of record or other person claiming to own the property or occupying the property or in possession of the property, if: A correction is made that applies only to the current roll; The correction is made after roll certification under ORS 311.105 and prior to December 1 of the current tax year; and The correction…

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

Whenever the assessor discovers or receives credible information, or if the assessor has reason to believe that any real or personal property, including property subject to assessment by the Department of Revenue, or any buildings, structures, improvements or timber on land previously assessed without the same, has from any cause been omitted, in whole or in…

311.219 Notice of intention to assess omitted property

Notice shall be given to the person claiming to own the property or occupying it or in possession thereof of the assessor’s intention to add the property to the assessment or tax roll under ORS 311.216 to 311.232 and to assess the property in such person’s name. Where the assessor has reason to believe the property is either no longer in existence or is outs…

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

If the person or party notified as provided in ORS 311.219 does not appear or if the person or party appears and fails to show good and sufficient cause why the assessment shall not be made, the assessor shall proceed to correct the assessment or tax roll or rolls from which the property was omitted. The assessor shall add the property to the tax roll or rol…

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

Omitted property shall be deemed assessed and any tax on it shall be deemed imposed in the year or years as to which the property was omitted. Addition of omitted property to the tax roll in the year in which it is discovered shall not be considered in making the determination of the amount of tax imposed in calculating the effect of the tax limitation under…

311.229 Taxes added to rolls become liens; delinquency of additional taxes; interest added for willful evasion; prepayment

When the taxes are added to an assessment or tax roll under ORS 311.216 to 311.232, 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. Notwit…

311.232 Mandamus to require placing omitted property on roll

If any officer described in ORS 311.216 to 311.232 fails to comply with ORS 311.216 to 311.232 on the discovery by the officer, or on credible information being furnished by another person, that property has been omitted from taxation, the state, on the relation of any state officer or of any taxpayer of the county in which the failure occurs, may proceed ag…

311.234 Correction of maximum assessed value; conditions; three percent limitation; filing deadline; appeals

The current owner of property or other person obligated to pay taxes imposed on property may petition the county assessor for a correction of the maximum assessed value of the property for the circumstances described in subsection (2) of this section. The petitioner may seek the correction for the current tax year and for up to five tax years immediately pr…

311.235 Bona fide purchaser; when taxes become lien

No ad valorem taxes imposed on real property, a manufactured structure or a floating home purchased by a bona fide purchaser shall be a lien on the real property, manufactured structure or floating home unless at the time of purchase the taxes were a matter of public record. For the purposes of this section, if the tax roll has not been prepared for the tax …

311.250 Tax statements; rules

Except as to real property assessed to “unknown owners” pursuant to ORS 308.240 (2), on or before October 25 in each year, the tax collector shall deliver or mail to each person (as defined in ORS 311.605) shown on the tax roll as an owner of real or personal property, or to an agent or representative authorized in writing pursuant to ORS 308.215 by such per…

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

If a mortgagee is required or authorized to pay the ad valorem taxes on a manufactured structure or a floating home or on real property that is subject to the mortgage by a provision contained in the mortgage instrument, upon written request sent to the tax collector, the tax collector shall send a copy of the statement required to be mailed or otherwise del…

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

Notwithstanding ORS 311.250, if to meet the requirements of ORS 311.250, the tax collector must deliver or mail multiple tax statements to the same person, as defined in ORS 311.605, the tax collector may, at the request of the person made in writing, in lieu of the required tax statements, deliver or mail to the person a computer record that contains the na…

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

All ad valorem property taxes, taxes on property that are imposed upon property subject to ad valorem taxation and all special assessments, fees or other charges required by law to be placed upon the tax roll, which have been lawfully levied or imposed and certified to the assessor by any taxing district authorized by law to levy or impose such taxes, assess…

311.260 Payment of taxes in United States money

Except as provided in ORS 311.265, all taxes levied in this state shall be collected and paid in lawful money of the United States, and not otherwise.

311.265 Payment of taxes with warrants

Any warrant of a county or of any municipal corporation, taxing district or political subdivision shall be received, without regard to priority of issue or registration, in payment of any tax levied for the fund on which the warrant is drawn, except that a warrant not immediately redeemable shall not be received on any tax or part of a tax specifically levie…

311.270 Discounting county orders prohibited

No county officer shall purchase or receive in payment of taxes or in exchange, or otherwise, any county orders or any demand against the county of the county officer for a claim allowed by the proper officer to allow the claim during the term of office of the county officer, for an amount less than that expressed on the face of the order or demand.

311.275 Grantor and grantee or buyer and seller proportionally liable

As between the grantor and the grantee of real property or the buyer and seller of personal property, when there is no express agreement as to payment of the taxes on the property becoming due and payable for the fiscal year in which the sale occurs, the grantor or seller is liable for the same proportion of the taxes as the part of the fiscal year prior to …

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

Any person desiring to pay taxes on any part of any real estate assessed as one parcel or tract may do so by applying to the county assessor or deputy county assessor. The county assessor shall determine the relative or proportionate value such part bears to the value of the whole tract assessed, and shall file a statement thereof with the tax collector, on …

311.285 Rights of occupant or tenant paying tax

If any tax on any real estate is paid by or collected from an occupant or tenant when there is some other person who, by agreement or otherwise, ought to pay the tax, or any part thereof, the occupant or tenant shall be entitled to recover by action the amount which the person should have paid with interest thereon, or the occupant or tenant may retain the s…

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

If a tax collector fails to make settlement of the taxes included in the assessment roll within the time required by ORS 311.395, the tax collector shall be charged with damages in an amount equaling five percent of the amount not settled within the time required by ORS 311.395, plus 12 percent interest per year on the damages from the day payment should hav…

311.350 Money for distinct and specified object

Money collected or received by any officer for a distinct and specified object shall be kept as a separate fund for the specified object and no portion shall be paid or applied to any other object or purpose without due authority.

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

After receipt of the tax roll each year the tax collector shall receive and receipt for all moneys received for taxes and other amounts charged on such roll, and for each payment, shall note on the tax roll at the appropriate property assessment the following: The date payment was received. The amount of the payment. The discount allowed, if any. The int…

311.360 [Repealed by 1965 c.344 §42]

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

Every tax receipt shall state plainly on its face the name of the county, the fiscal year for which the taxes entered therein have been levied followed by the word “Taxes.” The receipt shall show the exact amount paid, the date of payment, the property on which the taxes were paid and the code area for the property. The tax collector shall keep a stub receip…

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

For all taxes, penalties and other charges collected by the tax collector under, including, but not limited to, ORS 92.095, 100.110, 285C.050 to 285C.250, 308.260, 308.865, 308A.119, 308A.324, 308A.700 to 308A.733, 311.165, 311.206, 311.229, 311.405 (4) or (5), 311.411, 311.415, 311.465, 354.690, 358.525, 446.631 and 454.225, the tax collector shall issue re…

311.373 [1983 c.474 §1; repealed by 1993 c.270 §73]

TAX DISTRIBUTION PROCEDURE

311.375 Forwarding state taxes by county treasurers

On or before December 1 in each year each county treasurer shall pay over to the State Treasurer one-half of the amount of state taxes charged to the county of the county treasurer for the fiscal year then current. In similar manner the county treasurer shall pay over one-quarter of such taxes on or before March 1, and the remainder of such taxes on or befor…

311.385 Deposit of property tax moneys in unsegregated tax collections account; time requirements

The tax collector shall deposit all property tax moneys with the county treasurer no later than: One business day after: Payment of the moneys is made in person at the office of the tax collector; or The tax collector receives moneys collected by a financial institution or other collection agency; or Thirty calendar days after the payment arrives by mail…

311.388 Additional taxes or penalties; deposit; distribution

Additional taxes or penalties collected because of the disqualification of property from special assessment or exemption shall be deposited in the unsegregated tax collections account in the same manner as other ad valorem property taxes. For purposes of completing the percentage distribution schedule under ORS 311.390, the tax collector shall treat any add…

311.390 Tax and interest distribution percentage schedule; deduction of certain amounts distributable to municipal corporations; changed or additional levies

When the tax collector receives the assessor’s certificate pursuant to ORS 311.115, the tax collector shall prepare and file with the county treasurer a percentage schedule of the ratio of taxes on property, as defined in ORS 310.140, and other amounts to be collected, after reductions necessary to comply with section 11b, Article XI of the Oregon Constituti…

311.391 Notice to taxing districts of amount of property taxes

No later than five working days after the tax collector files with the county treasurer the percentage schedule required under ORS 311.390, the tax collector shall notify each taxing district of the amount of taxes on property imposed for each district for that fiscal year.

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

If, in the discretion of the county court, it is more economical to advance to those municipalities from the general fund of the county the total amount of taxes, assessments or other charges levied against property in the county, the county court may advance from the general fund of the county the full amount of the taxes, assessments and charges levied by …

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

The tax collector shall make statements of the exact amounts of property tax moneys in cash and warrants collected as follows: For the period beginning on the first Monday following the last Friday in October through the last Friday in November, the tax collector shall make weekly statements of those taxes that are collected for the current tax year. For t…

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

All ad valorem property taxes lawfully imposed or levied on real or personal property are liens on such real and personal property, respectively. Such taxes include delinquent taxes on personal property made a lien on real property, and ad valorem property taxes on real or personal property added to an assessment or tax roll pursuant to ORS 311.216 to 311.23…

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

Real property or personal property that is subject to taxation on July 1 shall remain taxable and taxes levied thereon for the ensuing tax year shall become due and payable, notwithstanding any subsequent transfer of the property to an exempt ownership or use. Taxes that are unpaid as of the termination of a lease, lease purchase agreement or other instrumen…

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

As used in this section: “Authorized agent” means an agent who is responsible for closing and settlement services in a conveyance. “Charges against the real property” means all ad valorem property taxes, additional taxes and potential additional taxes, fees, interest, penalties, costs and other charges that have been or will be charged or listed during the…

311.412 Effect of acquisition of property by eminent domain on taxes for prior fiscal years

Whenever, by eminent domain proceedings, the State of Oregon or any political subdivision thereof acquires title to any real property upon which property taxes for any year or years prior to the fiscal year of such acquisition have become a lien upon said real property, all such liens shall be transferred to and be paid out of the award of the jury given in …

311.413 Effect of acquisition of property by eminent domain on taxes for fiscal year of acquisition

Whenever, by eminent domain proceedings, the State of Oregon or any political subdivision thereof acquires title to any real property upon which property taxes have been levied for the fiscal year in which such property is acquired, the state or the political subdivision thereof shall pay such proportion of said taxes as the period from the date of acquisiti…

311.414 Date of acquisition for purposes of ORS 311.412 and 311.413

For the purposes of ORS 311.412 and 311.413, the date of acquisition of real property by eminent domain proceedings by the State of Oregon or any political subdivision thereof shall be deemed to be the date possession thereof is taken by the state or the political subdivision thereof, or the date final judgment is entered in the eminent domain proceedings, w…

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

Before any judgment or final order shall be entered or become operative in any court in this state in any of the causes listed in subsection (3) of this section, it shall first be shown to the satisfaction of the court that all taxes due or owing from the defendant, judgment debtor, heir, devisee, executor, administrator, trustee, agent, conservator or guard…

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

All taxes levied on real property, the value of which is substantially dissipated, removed or destroyed by the owner thereof, or by the authority of the owner, subsequent to the assessment or tax day of any year, shall be a debt due and owing from the owner of the real property from the time the taxes are or may be levied. If the taxes are not paid before t…

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

No person, firm or corporation shall log off or remove any standing or down timber until the taxes then due and payable on the timber and the taxes then due and payable on the land upon which the timber is or was standing or situated, including the taxes on any portion of the timber previously logged off or removed, have been fully paid. If the timber is own…

311.430 Remedy of ORS 311.420 and 311.425 cumulative

ORS 311.420 and 311.425 shall be construed as cumulative of all other remedies for the collection of taxes against real property and shall not be construed as a repeal of any statute for the assessment or collection of taxes against real property.

311.455 Tax on personal property as debt; action for collection of taxes; writs of attachment

All taxes levied on personal property shall be a debt due and owing from the owner of the personal property. If taxes on personal property are not paid before they become delinquent, or on the earlier demand of the assessor or tax collector, the county in which the taxes are due and owing may, in addition to the remedies provided by statute for the collecti…

311.460 [Repealed by 1975 c.365 §4]

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

Subsection (2) of this section applies if: The county assessor discovers personal property subject to assessment for taxation in any year and taxes imposed on the property in a prior year are delinquent; or In the opinion of the assessor it seems probable that personal property may be removed from the county, sold, dissipated or destroyed before the taxes …

311.467 Review of assessor’s action under expedited collection provisions

When any assessor, under ORS 311.165 or 311.465, demands payment of taxes on real or personal property before such taxes otherwise become due and payable, the owner or person who is liable for the taxes on the property and who has paid to the assessor the amount demanded may, within 10 days from such demand, petition the tax court for review of the assessor’…

311.470 Distraining property about to be removed from state or dissipated

If at any time the tax collector has reason to believe that personal property, including property classified as real property machinery and equipment, is being removed or is about to be removed from the state, is being dissipated or is about to be dissipated, the tax collector immediately shall distrain sufficient of the property or cause sufficient property…

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

Any financial institution, as defined in ORS 317.010, or agent or representative of a financial institution, that, in the process of foreclosing any security interest or other lien on taxable personal property, including property classified as real property machinery and equipment, or after the lien is foreclosed, causes the property to be removed, or is kno…

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

If personal property, including property classified as real property machinery and equipment, on which taxes are due and unpaid has been removed from one county to another county of this state, the tax collector of the county from which the property was removed shall certify a statement of the taxes, with interest and penalties, to the tax collector of the c…

311.480 Property tax due upon bankruptcy; presenting claim

If a tax has been levied against real or personal property, and thereafter and prior to the date the tax becomes due and payable, the person against whom the tax is charged files a petition in bankruptcy, or is adjudged a bankrupt upon an involuntary proceeding, the tax shall become immediately due. The tax collector of the county where the tax was levied sh…

311.484 Property tax bankruptcy account

A county may establish a property tax bankruptcy account. The account shall consist of interest earned on the account and moneys deposited into the account by the tax collector from taxes and any related penalties, but excluding interest, that are: Due under ORS 311.405 (2) and (3)(a) and (b) or 311.480; and Collected pursuant to an order of a bankruptcy c…

311.485 [Repealed by 1965 c.344 §42]

311.489 Bankruptcy collections efforts report

Not later than September 1 of each year, the tax collector shall distribute to all taxing districts a report that outlines bankruptcy collection efforts for the previous tax year. The report shall include: A list of all bankruptcy proceedings for which the county was reimbursed for attorney fees pursuant to ORS 311.484. The total amount of taxes and penalt…

311.500 [1989 c.796 §§10,22; 1991 c.459 §253; 1997 c.782 §7; repealed by 1999 c.701 §10]

DELINQUENT TAXES; COLLECTION (Generally)

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

Except as provided in subsection (6) of this section, all taxes and other charges due from the taxpayer or property, levied or imposed and charged on the latest tax roll, shall be paid as follows: The first one-third on or before November 15; The second one-third on or before February 15; and The remaining one-third on or before May 15 next following. In…

311.506 Review of rate of interest by Legislative Assembly

During each odd-numbered year regular session, the Legislative Assembly shall review the rate of interest, as specified under ORS 311.505 (2) that is charged and collected on property taxes that are due and unpaid.

311.507 Discount allowed for certain late payments

Notwithstanding the requirement in ORS 311.505 (3) that to receive a discount upon payment of taxes, the taxes must be paid on or before November 15, the discount provided by ORS 311.505 (3) shall be allowed: If the taxes are paid within 15 business days after the date the tax statement is mailed or otherwise delivered by the tax collector, or by November 1…

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

Except as provided under subsection (2) of this section and notwithstanding ORS 311.505 (5): Twenty-five percent of the interest charged and collected under ORS 311.505 shall be deposited and credited to the County Assessment and Taxation Fund created under ORS 294.187; and An additional 25 percent of the interest charged and collected under ORS 311.505 sh…

311.510 Date of delinquency

Taxes on real property not paid on or before May 15 are delinquent. Taxes on personal property or on real property machinery and equipment are delinquent whenever any third, or other specified installment, of the taxes is not paid on or before its due date, as provided in ORS 311.505.

311.512 Collection of taxes on manufactured structures

Taxes on manufactured structures assessed as real property shall become due, become delinquent, and be collected at the same time and in the same manner as taxes on other real property. Taxes on manufactured structures assessed as personal property are subject to all the provisions of law relating to the assessment, taxation and collection of personal proper…

311.513 Collection of additional taxes due upon resolution of appeal

Whenever any property value or claim for exemption or cancellation of a property tax assessment is appealed to the property value appeals board or to the tax court and the final resolution of the controversy results in additional taxes due on the property, the additional taxes becoming due shall be payable without interest if paid in the period prior to the …

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

If any date for which interest is computed by a tax collector falls on a Saturday, or on a Sunday or any legal holiday, the date for which interest is computed shall be the next business day following the Saturday, Sunday or legal holiday.

311.515 Partial payments

Partial payments of taxes levied and charged on any property of at least $40 may be made at any time. Interest shall be charged and collected on each such partial payment at the rate provided in ORS 311.505 (2) from the due date of the particular installment of the taxes on which it applies. Each such partial payment shall be credited first to interest so ac…

311.520 When cities exempt from penalty and interest

If incorporated cities have acquired or acquire title to real property, through foreclosure or settlement of any lien, upon which property taxes have become a lien prior to the acquisition, interest and penalties on the taxes hereby are canceled, but the lien or liens for the taxes shall remain on the property and be satisfied only by full payment of the pri…

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

If the State of Oregon acquires title to real property through foreclosure of mortgage held on the property by the state, or other means in settlement of existing indebtedness in favor of the state, upon which property taxes have become a lien prior to the acquisition, interest and penalties on the taxes hereby are canceled, but the lien or liens for the tax…

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

On or before August 1 of each year the tax collector shall file with the county clerk a statement, on forms supplied by the Department of Revenue, compiled from the tax rolls, showing separately for each tax year for the prior seven years the following information as to transactions during the past fiscal year ending June 30: The total amounts certified und…

311.540 [Repealed by 1965 c.344 §42]

311.545 Notice of delinquent taxes on real property

As soon as practicable after taxes become delinquent each year, the tax collector shall send to each person, firm or corporation shown on the tax roll as owning real property on which the taxes due and charged have not been paid, a written notice, stating: A brief description of each parcel of real property. The total amount of taxes due and delinquent on …

311.547 Notice of delinquent taxes on personal property

After any installment of personal property taxes becomes delinquent, and from time to time thereafter at the discretion of the tax collector, the tax collector shall as soon as practicable send to each person, firm or corporation in whose name personal property is shown on the tax roll and on which the taxes due and charged have not been paid, a written noti…

311.549 Delinquent taxes on machinery and equipment collectible as taxes on real or personal property

The tax collector of a county in which property taxes on machinery and equipment are delinquent may, at the tax collector’s discretion, collect the delinquent taxes pursuant to: The provisions of ORS chapter 311 applicable to personal property; or The provisions of ORS chapter 312 establishing foreclosure proceedings with respect to liens against real prop…

311.550 Return address on envelope containing notice

All envelopes used by the tax collector in mailing statements or notices pertaining to the collection of taxes shall contain thereon a suitable return address.

311.555 Property owners to furnish addresses

Each person, firm or corporation owning real or personal property within the state, or against whom taxes upon real or personal property are chargeable, shall keep the tax collector of the county where such real or personal property is situate informed of the true and correct address of the person, firm or corporation. No person, firm or corporation who fail…

311.560 Noting address on tax roll

The tax collector shall note upon the tax roll, or in any other manner the tax collector deems most feasible, the true and correct address of each person, firm or corporation owning real or personal property in this state, as furnished under ORS 311.555 or as otherwise ascertained by the tax collector.

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

The failure of the tax collector to keep true and correct addresses, as provided in ORS 311.560, or to give the notice in the manner and form as provided for by ORS 311.545 to 311.550, shall not invalidate any proceeding to collect taxes, but shall subject the tax collector to any damages sustained by any person injured by the failure of the tax collector to…

311.605 “Person” defined for ORS 311.605 to 311.642

As used in ORS 311.605 to 311.642, “person” includes any individual, firm, copartnership, company, association, corporation, estate, trust, trustee, receiver, syndicate or any group or combination acting as a unit.

311.610 Warrants to enforce payments of taxes on personal property

Promptly after a period of 30 days has elapsed from the date any tax on personal property has become delinquent (or within such period, at the tax collector’s discretion), the tax collector shall issue a warrant to enforce payment thereof. The warrant shall contain: The name of the person owning the personal property, or having possession or control thereo…

311.615 Notice of warrants

Notice of the warrants required by ORS 311.610 and the issue thereof, except as provided in ORS 311.620, shall be given by: One publication of the notice in a newspaper of general circulation in the county, to be designated by the county court; and First-class mail to persons named in the notice. All warrants served by publication may be included in one g…

311.620 Service of warrant

If it is deemed expedient to do so, notice may be given either by service of any warrant in the same manner as summons is served in an action at law, or by service of the warrant by certified mail, return receipt requested. Notice by personal service or by certified mail shall be in lieu of service by publication as to the persons so served. It shall not be …

311.625 Recordation of warrant in lien record; lien on real and personal property

Immediately after service of the warrant, or on completion of service by publication, as the case may be, the tax collector shall have the warrant or a duplicate thereof recorded by the county clerk in the County Clerk Lien Record maintained under ORS 205.130. When service has been made by certified mail, notation of the service shall be made on the warrant …

311.630 Procedure of ORS 311.605 to 311.642 mandatory

Except as provided in ORS 311.610, the process of issuing, serving, recording and executing warrants covering all delinquent taxes on personal property, as provided in ORS 311.605 to 311.642, shall be mandatory, irrespective of any other process, procedure or remedy provided by law in respect to collection or payment of such taxes.

311.633 Fee for service of warrant under ORS 311.605 to 311.642

The fee for service of a warrant pursuant to ORS 311.605 to 311.642 by publication, by mail or by personal service is $20. If service of a warrant pursuant to ORS 311.605 to 311.642 is by personal service, an additional fee equivalent to the amount collected for serving a summons or subpoena to one party under ORS 21.300 (1)(a) may be charged.

311.635 Execution; release of lien

When the warrant has been recorded, the tax collector shall proceed to collect the amount due on the warrant in the manner prescribed by law in respect to an execution issued upon judgment of a court of record. The tax collector shall release the lien of any warrant so recorded on payment or settlement of the delinquent taxes, interest and costs for recordi…

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

As used in ORS 311.636 to 311.642: “Business personal property” means tangible personal property, and machinery and equipment that a tax collector treats as personal property pursuant to ORS 311.549. “Business personal property” does not include manufactured structures and floating homes. The tax collector of a county may transmit an electronic notice of …

311.637 Expiration and extension of electronic notice of warrant

Except as otherwise provided in this section, an electronic notice of a warrant transmitted under ORS 311.636 expires 10 years after the Secretary of State files the electronic notice. At any time before an electronic notice of a warrant expires, a county tax collector may transmit an electronic certificate of extension for the warrant, in the same manner a…

311.638 Public access to electronic notices

The Secretary of State shall provide the public with access to information relating to electronic notices of warrants and release and cancellation of warrants transmitted for filing pursuant to ORS 311.636 under the same conditions, in the same form and to the same extent that the Secretary of State provides information relating to financing statements the S…

311.639 Seller of business personal property to provide purchaser with property tax disclosure notice

A seller of business personal property shall provide a prospective purchaser of the property with a disclosure notice that includes at least the following information: Whether any property taxes assessed on the property for any property tax year are outstanding; Whether there are any liens against the property; If known, the name of any county in which th…

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]

311.641 Bona fide purchaser of business personal property; release of lien

For purposes of this section, a bona fide purchaser is a person that purchases business personal property: In good faith; For value; In an arm’s-length transaction; and Without notice of delinquent property taxes on the property, as described in subsection (2) of this section. A person purchases property without notice of delinquent property taxes on th…

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

The tax collector of a county may accept from a purchaser of business personal property on which property taxes were delinquent on the date of the purchase transaction a compromise payment that is less than the total outstanding amount of taxes, interest and fees. The amount of the compromise payment must be equitable in consideration of all the facts and c…

311.644 Seizure and sale of personal property or real property machinery and equipment for delinquent property tax; notice

As used in this section, “property” is limited to personal property and machinery and equipment that is characterized by the county assessor as real property machinery and equipment and that is described in ORS 308.115 (3). Each year, the tax collector may collect taxes on property that are delinquent by seizure and sale of any of the following property: T…

311.645 Charging personal property taxes against real property

Whenever, after delinquency, in the opinion of the tax collector, it becomes necessary to charge taxes on personal property against real property in order that the personal property taxes may be collected, the tax collector shall select for the purpose some particular tract or lots of real property owned by the person, firm, corporation or association owing …

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

In addition to all other remedies available for the collection of taxes, all taxes levied in any year against real property held under contract of sale, lease or other interest less than fee, as provided in ORS 307.050 and 307.060, shall be a debt due and owing from the person, corporation or association holding the property as of the date of delinquency for…

311.651 Collection of taxes on real property of public entity held under leasehold or other interest less than fee; writs of attachment

As used in this section, “property interest” means a leasehold interest, or other interest or estate less than a fee simple. Ad valorem property taxes assessed on real property pursuant to ORS 307.060 or 307.110, in addition to being a lien on the real property under ORS 311.405, are a personal liability of the person whose property interest in the real pro…

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

Except as provided in ORS 308.640 and 308.820, all taxes assessed and levied against the properties, both real and personal, of companies specified in ORS 308.515 shall be a debt due and owing from such companies and shall constitute a lien as of July 1 of the year of assessment on all the real and personal property of such companies within this state. Such …

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

No security interest in, or other lien upon, taxable personal property or real property machinery and equipment shall be foreclosed by the sale of the property unless the secured party, an agent or the attorney for the secured party, at least five days before the date of the sale, has mailed or delivered to the tax collector of the county in which the sale i…

311.657 Transcript of apportionment to counties; notice of levy

Upon the filing of the certificate as to the amount of revenue to be raised for state purposes and apportionment of a levy, as required by ORS 291.445, the Oregon Department of Administrative Services shall immediately transmit an accurate transcript of the apportionment, if any, to the county clerks and county assessors of the several counties. The transcri…

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

Each of the several counties shall collect and pay over as required by law the amount apportioned as provided under ORS 311.657 and 311.375 and this section. The state shall be considered a taxing district for purposes of ORS 311.105. However, the state shall not be included in any distribution of moneys (in lieu of tax or otherwise) that are required to be…

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

The State of Oregon shall not for any fiscal year collect a state property tax, either directly or by apportionment among the several counties, in any greater amount than it may be necessary to collect by means of such a property tax for that year to pay bonded indebtedness or the interest thereon.

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

The validity of any certification, levy, apportionment or collection made pursuant to ORS 291.342, 291.445, 311.375, 311.657 or 311.658 shall not be dependent upon nor be affected by the validity or regularity of any proceeding or procedural activity relating thereto. Any certification required by ORS 291.445 and any transcript pursuant to ORS 311.657 shall …

311.666 Definitions for ORS 311.666 to 311.701

As used in ORS 311.666 to 311.701: “Consumer Price Index for All Urban Consumers, West Region” means the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor. “County median RMV” means the median real market value entered on the last certified assessme…

311.667 Sunset of homestead deferral program

A claim for an initial year of deferral, or for continued deferral, under ORS 311.666 to 311.701 may not be filed on or after December 2, 2032, and deferral may not be granted for a property tax year beginning after July 1, 2032. [2021 c.535 §11] Note: Section 1, chapter 494, Oregon Laws 2013, provides: Sec. 1. (1) Notwithstanding section 24 (1), chapter 7…

311.668 Eligibility of individuals by age or disability; limits on household income and net worth; delinquent or canceled deferred taxes

A claim to defer the property taxes on a homestead that is eligible for deferral under ORS 311.670 may be filed with the county assessor in the manner prescribed under ORS 311.672 by: An individual who is, or two or more individuals filing a claim jointly each of whom is, 62 years of age or older on or before April 15 of the calendar year in which the claim…

311.670 Eligibility of property

Property is not eligible for tax deferral under ORS 311.666 to 311.701 unless, at the time a claim is filed and during the period for which deferral is claimed, the property meets the requirements of this section. The property for which the claim is filed must have been the homestead of the individual or individuals who file the claim for deferral for at le…

311.672 Claim form; deadline; eligibility determination by Department of Revenue; effect of eligibility; limitation on number of new deferrals granted; appeals

A taxpayer’s claim for deferral under ORS 311.666 to 311.701 must: Be in writing on a form supplied by the Department of Revenue; Describe the homestead; Recite all facts establishing the eligibility, as of the earlier of the date of filing or April 15 immediately preceding the property tax year for which deferral is claimed, of the homestead for, and of …

311.673 State liens against tax-deferred property

The Department of Revenue shall have a lien against tax-deferred property for payment of deferred taxes plus interest on the deferred taxes and any fees paid by the department in connection with the filing, recording, release or satisfaction of the lien. The liens for deferred taxes shall attach to the property on July 1 of the year in which the taxes were a…

311.674 Listing of tax-deferred property; interest accrual

If eligibility for deferral of homestead property is established as provided in ORS 311.666 to 311.701, the Department of Revenue shall notify the county assessor and the county assessor shall show on the current ad valorem assessment and tax roll that the property is tax-deferred property by an entry clearly designating the property as tax-deferred property…

311.675 Recording liens; recording constitutes notice of state lien

In each county in which there is tax-deferred property, the Department of Revenue shall cause to be recorded in the mortgage records of the county a list of tax-deferred properties that lie in the county. The list shall contain a description of the property as listed on the assessment roll together with the name of the owner as listed on the assessment roll.…

311.676 State to pay counties amount equivalent to deferred taxes

Upon determining the amount of deferred taxes on tax-deferred property for the tax year, subject to available funds, the Department of Revenue shall pay to the respective county tax collectors an amount equivalent to the deferred taxes, less three percent, from the revolving account established under ORS 311.701. The department shall maintain accounts for e…

311.677 [1967 c.335 §34; repealed by 1977 c.160 §19]

311.678 Annual notice to taxpayer claiming deferral in current tax year

On or before December 15 of each year, the Department of Revenue shall send a notice to each taxpayer who has claimed deferral of property taxes for the current tax year. The notice shall: Inform the taxpayer that the property taxes have or have not been deferred in the current year. Show the total amount of deferred taxes remaining unpaid since initial ap…

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

At the time that property taxes are deferred under ORS 311.666 to 311.701, or if property taxes were deferred prior to July 1, 1990, the Department of Revenue shall estimate the amount of property taxes deferred for tax years beginning on or after July 1, 1990, interest on the deferred taxes, the cost of insurance purchased pursuant to ORS 311.670 (4)(b) and…

311.680 [1963 c.569 §13; 1971 c.572 §4; repealed by 1977 c.160 §19]

311.681 Request for retroactive deferral

Notwithstanding ORS 311.672, if an individual (or two or more individuals jointly) who has elected to defer homestead property taxes in a prior tax year has not filed a timely claim for deferral for one or more tax years succeeding the year in which property taxes were initially deferred under ORS 311.666 to 311.701, then the individual may request that the …

311.682 [1963 c.569 §14; repealed by 1979 c.689 §27]

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

If tax-deferred homestead property is acquired by the Department of Transportation through condemnation, the taxpayer may elect to continue to defer the payment of taxes and interest and the cost of insurance purchased pursuant to ORS 311.670 (4)(b) by: Filing a written notice of intent to continue deferral with the Department of Revenue on or before 30 day…

311.684 Circumstances requiring payment of deferred tax and interest

All deferred property taxes, including accrued interest, become payable as provided in ORS 311.686 when: The taxpayer who claimed deferral of property taxes on the homestead dies or, if there was more than one claimant, the survivor of the taxpayer who originally claimed deferral of property taxes under ORS 311.668 dies. Except as provided in ORS 311.683, …

311.686 Continuation of deferral after circumstance requiring payment; time for payment; delinquency; foreclosure

Whenever any of the circumstances listed in ORS 311.684 occurs: The deferral of taxes for the assessment year in which the circumstance occurs shall continue for the assessment year if: The circumstance occurs on or after October 31. The circumstance is listed in ORS 311.684 (1) or (3) and occurs on or after September 1 and before October 31. The deferra…

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

Property taxes imposed on the homestead of an individual are ineligible for deferral under ORS 311.666 to 311.701 if the basis for deferral was the disability of the individual and the individual no longer has a disability and: Is younger than 62 years of age; or Is 62 years of age or older and filed the claim for deferral jointly with an individual who is…

311.688 Claim by surviving spouse or disabled heir to continue tax deferral

Notwithstanding ORS 311.684, when a taxpayer dies, the surviving spouse or disabled heir of the taxpayer who was not eligible to or did not file a claim jointly with the taxpayer may continue the property in its deferred tax status by filing a claim in the manner prescribed under ORS 311.672 if: The surviving spouse of the taxpayer is or will be 60 years of…

311.689 Certification of continuing eligibility

The Department of Revenue shall certify the eligibility of each homestead granted, and the respective taxpayers claiming, deferral under ORS 311.666 to 311.701, not less than once every three years. The department shall notify the taxpayers in writing of the obligation to certify eligibility under this section and the taxpayers shall respond, by the means p…

311.690 Voluntary payment of deferred tax and interest

All payments of deferred taxes shall be made to the Department of Revenue. Subject to subsection (3) of this section, all or part of the deferred taxes and accrued interest may at any time be paid to the department by: The taxpayer or the spouse of the taxpayer. The next of kin of the taxpayer, heir at law of the taxpayer, child of the taxpayer or any per…

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

Notwithstanding any provision of ORS chapter 312 to the contrary and ORS 311.696 (1), upon compliance with ORS 311.693, taxes assessed against a tax-deferred homestead for any tax year that were unpaid as of July 1 of the tax year for which homestead property tax deferral was granted under ORS 311.666 to 311.701, and that remain unpaid, shall remain a lien a…

311.692 [1963 c.569 §19; 1967 c.335 §36; repealed by 1977 c.160 §19]

311.693 Application to delay foreclosure; appeals

Delay in foreclosure on account of delinquent taxes as provided in ORS 311.691 may not be granted unless the owner of the tax-deferred homestead files an application for the delay with the county assessor prior to the date the period of redemption expires under ORS 312.120. Upon receipt of an application under subsection (1) of this section, the county asse…

311.694 Reimbursement of state for taxes uncollected after foreclosure

At the time that the property is deeded over to the county at the conclusion of the foreclosure proceedings pursuant to ORS 312.200 the county court shall order the county treasurer to pay to the Department of Revenue from the unsegregated tax collections account the amount of uncollected deferred taxes and any interest that accrued prior to August 15 of the…

311.695 Joint and several liability of transferees for deferral amounts

A transferee of a homestead who is ineligible to claim, or does not claim, deferral under ORS 311.666 to 311.701, or that is not an individual, is jointly and severally liable for amounts payable under ORS 311.686 to the extent of the positive amount, if any, remaining after subtracting the amount of all liens prior to the Department of Revenue’s liens for d…

311.696 Limitations on effect of ORS 311.666 to 311.701

Nothing in ORS 311.666 to 311.701 is intended to or shall be construed to: Prevent the collection, by foreclosure, of property taxes which become a lien against tax-deferred property. Defer payment of special assessments to benefited property which assessments do not appear on the assessment and tax roll. Affect any provision of any mortgage or other inst…

311.700 Deed or contract clauses prohibiting application for deferral are void; reverse mortgage prohibition; exceptions

A clause or statement in a mortgage trust deed or land sale contract executed after September 9, 1971, that prohibits the owner from applying for deferral of homestead property taxes provided in ORS 311.666 to 311.701 is void. Notwithstanding ORS 311.670, a homestead that is pledged as security for a reverse mortgage is not eligible for tax deferral under O…

311.701 Senior Property Tax Deferral Revolving Account; sources; uses

There is established in the State Treasury the Senior Property Tax Deferral Revolving Account to be used by the Department of Revenue for the purpose of making the payments to: County tax collectors of property taxes deferred for tax years beginning on or after January 1, 1983, as required by ORS 311.676. The appropriate local officer of special assessment…

311.702 [1977 c.859 §1; 1979 c.762 §3; 1985 c.167 §2; repealed by 2024 c.52 §12]

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]

311.705 [Renumbered 311.785]

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]

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]

311.710 [Renumbered 311.790]

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]

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 [1977 c.859 §6; 1985 c.167 §7; 1997 c.154 §18; repealed by 2024 c.52 §12]

311.717 [Formerly 606.240; renumbered 311.800]

311.718 [1977 c.859 §7; 1985 c.167 §8; repealed by 2024 c.52 §12]

311.720 [Amended by 1967 c.421 §199; renumbered 311.804]

311.721 [1977 c.859 §8; 1985 c.167 §12; repealed by 2024 c.52 §12]

311.722 [1985 c.167 §10; repealed by 2024 c.52 §12]

311.723 [1977 c.859 §9; 1985 c.167 §13; repealed by 2024 c.52 §12]

311.725 [1977 c.859 §10; 1979 c.762 §7; 1983 c.550 §15; repealed by 2024 c.52 §12]

311.727 [1977 c.859 §11; repealed by 2024 c.52 §12]

311.729 [1977 c.859 §12; repealed by 2024 c.52 §12]

311.730 [1977 c.859 §13; 1980 c.19 §9; 1983 c.550 §16; 1997 c.154 §19; repealed by 2024 c.52 §12]

311.731 [1997 c.154 §23; repealed by 2024 c.52 §12]

311.732 [1985 c.167 §11; repealed by 2024 c.52 §12]

311.735 [1977 c.859 §14; repealed by 2024 c.52 §12]

DISASTER AREA TAX DEFERRAL

311.740 Definitions for ORS 311.740 to 311.780

As used in ORS 311.740 to 311.780: “Commissioners” means the county court, board of county commissioners or other governing body of a county. “Department” means the Department of Revenue. “Disaster area” means an area within the State of Oregon which the Governor of the State of Oregon has named and declared to be a disaster area. “Land” means agricultur…

311.745 Election to defer taxes in disaster area; eligibility

Subject to ORS 311.750, the taxpayer who has land situated in a disaster area and whose land is adversely affected by the disaster area may, on or before September 1 of each year, elect to defer the taxes levied on the land of the taxpayer for that year. To exercise the option, each taxpayer shall file a claim for deferral with the commissioners on or before…

311.750 Qualifications

In order to qualify for tax deferral under ORS 311.740 to 311.780, the property must meet all of the following requirements when the claim is filed and each year thereafter so long as the payment of taxes by the taxpayer is deferred: The property must be located in a disaster area. If the taxpayer is not the owner of the land, the taxpayer shall obtain wri…

311.755 Time for payment; interest on deferred taxes; delinquency

When the area in which the land is located ceases to become a disaster area, the deferred taxes will be due and payable as follows: One-fifth (20 percent) of the deferred taxes shall be payable on or before November 15 of the year following the close of the calendar year in which the termination of the disaster area designation has occurred and November 15 …

311.759 Voluntary payment; satisfaction of deferred property tax lien

Notwithstanding ORS 311.755, all or part of the deferred taxes and accrued interest may be paid at any time to the Department of Revenue. When the deferred taxes and accrued interest are paid in full and the property is no longer subject to tax deferral under ORS 311.740 to 311.780, the department shall prepare and record in the county in which the property…

311.760 [Repealed by 1965 c.344 §42]

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

On its approval of an application to defer taxes on land, the Department of Revenue shall record in each county in which there is tax deferred property under ORS 311.740 to 311.780 in the mortgage record of the county the list of the tax deferred properties of that county. The list shall contain a description of the property as listed on the assessment roll …

311.765 [Repealed by 1965 c.344 §42]

311.770 [Repealed by 1975 c.780 §16]

311.771 Liens; priority; foreclosure proceeding

The Department of Revenue shall have a lien against the tax deferred property for the payment of the deferred taxes plus interest thereon. The liens for deferred taxes shall attach to the property on July 1 of the year in which the taxes were assessed. The deferred property tax liens shall have the same priority as real property tax liens except that the lie…

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

If eligibility for deferral of taxes is established as provided in ORS 311.740 to 311.780, the Department of Revenue shall notify the county assessor and the county assessor shall show on the current ad valorem assessment and tax roll which property is tax deferred property by an entry clearly designating such property as tax deferred property. When request…

311.780 Payment of tax deferred amounts to county by state; availability of moneys

Upon receipt of the notification from the Department of Revenue of the amount deferred on tax deferred property under ORS 311.740 to 311.780, the Oregon Department of Administrative Services shall pay to the respective county tax collectors an amount equivalent to the full amount of tax listed by the Department of Revenue less three percent thereof. The Dep…

311.785 Authority to compromise taxes, abate interest or lawful charges

Except as may be specifically provided by law, no county court shall have authority to compromise any tax or taxes levied and charged on the tax roll of any year, or to abate interest or other lawful charges thereon, except where litigation involving the validity of such tax or taxes is pending or seriously threatened and there is a grave legal question as t…

311.790 Cancellation of uncollectible property tax

If the tax collector and the district attorney for any county determine that taxes on personal property that are delinquent are for any reason wholly uncollectible, the tax collector and district attorney may request, in writing, the county court for an order directing that the taxes be canceled. The court, when so requested, may in its discretion order and …

311.795 Cancellation of delinquent taxes on certain donated property; cancellation where total is $10 or less; exclusions

A county governing body may cancel all delinquent taxes and the interest and penalties thereon accrued upon property donated to any incorporated city or town or any park and recreation district organized and operating under ORS chapter 266 for parks, playgrounds or a city hall. This section does not apply if the city, town or park and recreation district mak…

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]

311.800 Compromise of taxes on lands conveyed to United States

The county court of each county may compromise all taxes, interest and penalties upon any land conveyed to the United States by gift, grant or devise by any person, under the terms of section 8 of the Act of Congress approved June 28, 1934, public document No. 482, known as the Taylor Grazing Act. However, this section does not apply to exchanges of real pro…

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

If taxes are levied or assessed upon lands that are a portion of the assets of the Common School Fund while held under certificate or contract of sale and the certificate or contract is canceled by the Department of State Lands, such taxes or assessments shall become void upon receipt of written notice from the Director of the Department of State Lands of ca…

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; credit against total tax liability account of person owed refund

Subject to subsections (2) and (3) of this section, the county governing body shall refund, out of the refund reserve account provided in ORS 311.807, or the unsegregated tax collections account provided in ORS 311.385, taxes on property collected by an assessor or tax collector pursuant to a levy of the assessor or of any taxing district or tax levying body…

311.807 Refund reserve account; deposits; payment of refunds; rules

The county treasurer may maintain an account designated as the refund reserve account. The refund reserve account shall consist of the funds deposited by the treasurer under subsection (2) of this section, plus interest earned thereon. Each year, the treasurer may deposit in the refund reserve account, from the unsegregated tax collections account, an amoun…

311.808 When refund on real property, manufactured structure or floating home prohibited

A refund of property taxes under ORS 311.806 (1)(h) may not be made on real property, a manufactured structure or a floating home if all of the following conditions are present: A mortgagee has requested the tax statement for the property under ORS 311.252 and has paid the tax on the property. The tax roll shows payment of the taxes, and thereafter the pro…

311.810 [Repealed by 1965 c.344 §42]

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

Except as provided in subsection (2) of this section, interest may not be paid upon any tax refunds made under ORS 311.806. Interest as provided in subsection (3) of this section shall be paid on the following refunds: A refund resulting from the correction under ORS 308.242 (2) or (3) or 311.205 of an error made by the assessor, Department of Revenue or t…

311.813 Refunds ordered by certain courts

If a refund of ad valorem property tax is ordered by a court of competent jurisdiction other than a court mentioned in ORS 311.806 (1)(a), the refund and any interest ordered to be paid thereon shall be refunded out of the unsegregated tax collections account established under ORS 311.385.

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

Whenever any property value or claim for exemption or cancellation of a property tax assessment is appealed to the Oregon Tax Court after taxes on the property have been imposed, the Department of Revenue shall notify the county treasurer of the appeal not later than the following October 15, if the appeal is not finally resolved before the end of the tax ye…

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

If a special tax to raise funds for a specified purpose is levied in a school district, road district, irrigation district or drainage district and the project or specific purpose for which the tax is levied is thereafter definitely abandoned, either wholly or in part, or the fund raised by the tax or any portion thereof remains unexpended for a period of tw…

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

Whenever in any year the boundaries of a taxing district have been reduced by proceedings occurring after the date provided in ORS 308.225, and whenever such changes in boundaries were not disregarded by the county assessor as required by ORS 308.225, and as a result thereof taxes have been levied and collected upon the reduced territory of such district, wh…

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

The Legislative Assembly finds that the construction of a facility may have substantial economic impact upon units of local government obligated to furnish services, buildings or other resources in the area in which the facility is being constructed. The Legislative Assembly further finds that this impact may occur in advance of the time when sufficient real…

311.855 Definitions for ORS 311.850 to 311.870

As used in ORS 311.850 to 311.870, unless the context requires otherwise, “facility” means: A thermal power plant, as defined in ORS 469.300. A hydroelectric power project, as described in ORS 543.010. Any building or improvement that is suitable for use for industrial, commercial, manufacturing or warehousing purposes.

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

Any person proposing to construct a facility who has applied for and obtained the necessary preliminary construction permits or certificates and the governing body of any taxing unit obligated to furnish services, buildings or other resources in the area in which the construction is to take place may enter into an agreement to carry out the purposes of ORS 3…

311.865 Exemption; amount; termination

There shall be exempt from the levy of the taxing unit that is the party to an agreement entered into under ORS 311.860 for each tax year indicated in the agreement, the percentage amount of real market value, allocable to or within the taxing unit, of the facility specified in the agreement for that tax year. The assessor shall modify the amount of the exem…

311.870 Characterization of prepaid taxes

Moneys received by a taxing unit pursuant to an agreement entered into under ORS 311.850 to 311.870 shall be considered a budget resource and shall not be offset against the levy of the taxing unit. PENALTIES

311.990 Penalties

Violation of ORS 311.270 is a Class B violation. Violation of ORS 311.350 is a Class B misdemeanor. Violation of ORS 311.425 (1) is a Class A violation. If a tax collector fails to comply with any of the provisions of law relating to the receiving and receipting of moneys and warrants collected by the tax collector for taxes, the tax collector commits a C…