Oregon Law
Law as of Jan 1, 2024
Chapter contents
311.005“Tax collector” defined 311.010“County court” defined 311.015Recovery for false return or fraudulent act of tax collector 311.020Collection procedure when offices of assessor and tax collector combined 311.055Tax collector 311.060Bond 311.065Deputies and clerical assistance 311.070Tax collecting functions of sheriff transferred to designated tax collector 311.075Tax collecting obligations transferred to tax collector; pending proceedings unaffected 311.105Certificate of taxes levied or imposed; preparation; contents; delivery 311.110Warrant of clerk authorizing collection of taxes 311.115Delivery of assessment roll to tax collector; tax roll 311.120Adding uncollected tax to tax for succeeding year; placing property as to which tax adjudged void upon rolls; relisting, reassessment and relevying 311.125Entering delinquent taxes on tax roll 311.130[Repealed by 1965 c.344 §42] 311.135Restoration of current assessment roll after destruction or damage 311.140Transcripts of destroyed or damaged rolls showing unpaid taxes; corrections to rolls; taxpayer petition for relief; unpaid taxes as liens 311.145Supplying materials and clerical help to restore rolls 311.150Additions, changes and corrections to rolls by voucher; preservation of vouchers 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§4; 1979 c.689 §17; 1981 c.178 §12; 1989 c.267 §2; 1993 c.650 §2; 1995 c.650 §90; 1997 c.541 §§275,276; 2001 c.114 §26; repealed by 2017 c.315 §14] 311.165Collection of taxes upon severance and removal of improvements from the land 311.175Loss of revenue by school taxing districts; report; calculation 311.177[1991 c.459 §229c; 1997 c.271 §10; repealed by 2013 c.176 §3] 311.179[1991 c.459 §229d; repealed by 2013 c.176 §3] 311.181[1991 c.459 §229e; repealed by 2013 c.176 §3] 311.183Correction of errors in reports; presentation of reports and corrections to legislative committees 311.205Correcting errors or omissions in rolls; appeals; de minimis corrections; remedies cumulative 311.206Additional taxes resulting from correction of error or omission; date of delinquency; limitations; prepayment 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] 311.208Notice required when current roll corrections increase value; time for payment of additional taxes; appeals 311.209[1965 c.344 §18(3) (enacted in lieu of 311.210); 1979 c.692 §7; 1997 c.541 §282; renumbered 311.219 in 1997] 311.210[Amended by 1955 c.720 §2; 1959 c.56 §2; repealed by 1965 c.344 §17 (311.207, 311.209, 311.211 and 311.213 enacted in lieu of 311.210)] 311.211[1965 c.344 §18(4), (5), (6), (7) (enacted in lieu of 311.210); 1977 c.870 §37; 1993 c.270 §56; 1995 c.650 §70; 1997 c.541 §§283,284; renumbered 311.223 in 1997] 311.212[1991 c.459 §236; renumbered 311.226 in 1997] 311.213[1965 c.344 §18(8) (enacted in lieu of 311.210); 1975 c.704 §1; 1995 c.256 §7; renumbered 311.229 in 1997] 311.215[Amended by 1981 c.897 §46; renumbered 311.232 in 1997] 311.216Notice of intention to add omitted property to rolls; treatment of unreported or understated property; duty of tax collector 311.219Notice of intention to assess omitted property 311.220[Amended by 1971 c.384 §1; 1989 c.297 §1; 1991 c.459 §237; renumbered 311.235 in 1997] 311.223Correction of rolls; filing statement of facts; notice to taxpayer; powers of assessor; appeals 311.226Tax deemed assessed and imposed in year for which property was omitted 311.229Taxes added to rolls become liens; delinquency of additional taxes; interest added for willful evasion; prepayment 311.232Mandamus to require placing omitted property on roll 311.234Correction of maximum assessed value; conditions; three percent limitation; filing deadline; appeals 311.235Bona fide purchaser; when taxes become lien 311.250Tax statements; rules 311.252Copy of tax statement to be sent to mortgagee paying taxes; procedure when information otherwise transmitted 311.253Use of computer record to comply with ORS 311.250; agreement to use record instead of tax statements; rules 311.255Taxes, other charges of taxing agencies and water improvement company charges collected with county taxes 311.260Payment of taxes in United States money 311.265Payment of taxes with warrants 311.270Discounting county orders prohibited 311.275Grantor and grantee or buyer and seller proportionally liable 311.280Payment of taxes on part of property assessed as one parcel; division; when division not allowed; division between manufactured structure and parcel 311.285Rights of occupant or tenant paying tax 311.290[Repealed by 1953 c.705 §2] 311.325[Repealed by 1965 c.344 §42] 311.330[Repealed by 1965 c.344 §42] 311.335[Repealed by 1969 c.595 §17] 311.340[Repealed by 1969 c.595 §17] 311.345Damages and interest for failure to settle taxes on assessment roll or pay over tax moneys 311.350Money for distinct and specified object 311.355[Repealed by 1965 c.344 §22 (311.356 and 311.361 enacted in lieu of 311.355)] 311.356Receipt and notation by tax collector of property tax payments; crediting payments 311.360[Repealed by 1965 c.344 §42] 311.361Form of tax receipt; numbering; taxpayer’s copy; temporary receipt; destruction of receipts 311.365[Repealed by 1965 c.344 §42] 311.370Receipts for taxes collected in advance of extension on the tax roll; entries in assessment roll; deposit of moneys in special account; posting payments; excess collections or deficiencies; reimbursement for refunds 311.373[1983 c.474 §1; repealed by 1993 c.270 §73] 311.375Forwarding state taxes by county treasurers 311.385Deposit of property tax moneys in unsegregated tax collections account; time requirements 311.388Additional taxes or penalties; deposit; distribution 311.390Tax and interest distribution percentage schedule; deduction of certain amounts distributable to municipal corporations; changed or additional levies 311.391Notice to taxing districts of amount of property taxes 311.392County’s option to advance to municipalities taxes levied prior to collection 311.395Periodic statements of tax collections; crediting to funds; distribution to taxing units 311.405Tax as lien; priority; effect of removal, sale or transfer of personal property 311.410Effect of property transfer or lease termination on lien and on taxability of property 311.411Certificate 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 311.412Effect of acquisition of property by eminent domain on taxes for prior fiscal years 311.413Effect of acquisition of property by eminent domain on taxes for fiscal year of acquisition 311.414Date of acquisition for purposes of ORS 311.412 and 311.413 311.415Payment of taxes before entry of judgment or order in certain causes 311.420Dissipation, removal or destruction of value of realty subsequent to assessment or tax day 311.425Removing timber before paying taxes on timber or land prohibited; enjoining the cutting or removing of timber 311.430Remedy of ORS 311.420 and 311.425 cumulative 311.455Tax on personal property as debt; action for collection of taxes; writs of attachment 311.460[Repealed by 1975 c.365 §4] 311.465Summary collection of tax on property about to be removed, sold, dissipated or destroyed 311.467Review of assessor’s action under expedited collection provisions 311.470Distraining property about to be removed from state or dissipated 311.473Foreclosure sale of property to be removed from county; required notice by financial institution; recourse for failure to give notice 311.475Collecting and remitting taxes on property removed from one county to another 311.480Property tax due upon bankruptcy; presenting claim 311.484Property tax bankruptcy account 311.485[Repealed by 1965 c.344 §42] 311.489Bankruptcy collections efforts report 311.500[1989 c.796 §§10,22; 1991 c.459 §253; 1997 c.782 §7; repealed by 1999 c.701 §10] 311.505Due dates; interest on late payments; discounts on early payments 311.506Review of rate of interest by Legislative Assembly 311.507Discount allowed for certain late payments 311.508Disposition of interest on late payments; certification of estimated interest 311.510Date of delinquency 311.512Collection of taxes on manufactured structures 311.513Collection of additional taxes due upon resolution of appeal 311.514Computation of interest when interest computation date falls on Saturday, Sunday or legal holiday 311.515Partial payments 311.520When cities exempt from penalty and interest 311.525Property acquired by state remains subject to tax lien; cancellation of interest and penalties 311.530[Amended by 1957 c.324 §9; repealed by 1965 c.344 §29 (311.531 enacted in lieu of 311.530)] 311.531Tax collector to file annual statement compiled from tax rolls 311.540[Repealed by 1965 c.344 §42] 311.545Notice of delinquent taxes on real property 311.547Notice of delinquent taxes on personal property 311.549Delinquent taxes on machinery and equipment collectible as taxes on real or personal property 311.550Return address on envelope containing notice 311.555Property owners to furnish addresses 311.560Noting address on tax roll 311.565Effect of tax collector’s failure to keep address or give notice 311.605“Person” defined for ORS 311.605 to 311.642 311.610Warrants to enforce payments of taxes on personal property 311.615Notice of warrants 311.620Service of warrant 311.625Recordation of warrant in lien record; lien on real and personal property 311.630Procedure of ORS 311.605 to 311.642 mandatory 311.633Fee for service of warrant under ORS 311.605 to 311.642 311.635Execution; release of lien 311.636Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State; electronic notice of release or cancellation; fees 311.637Expiration and extension of electronic notice of warrant 311.638Public access to electronic notices 311.639Seller of business personal property to provide purchaser with property tax disclosure notice 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] 311.641Bona fide purchaser of business personal property; release of lien 311.642Compromise 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 311.644Seizure and sale of personal property or real property machinery and equipment for delinquent property tax; notice 311.645Charging personal property taxes against real property 311.650Collection of taxes on real property of the United States held under contract of sale, lease or other interest less than fee 311.651Collection of taxes on real property of public entity held under leasehold or other interest less than fee; writs of attachment 311.655Companies assessed by Department of Revenue; tax as debt; lien for taxes; action for collection; warrant for payment 311.656Notice to tax collector on foreclosure of security interest or lien on taxable personal property or real property machinery and equipment; effect if taxes due 311.657Transcript of apportionment to counties; notice of levy 311.658Collection, payment of state levy; informing State Treasurer of state levy for bonded indebtedness and interest; rules 311.660State levy collection limited to levies for payment of bonded indebtedness and interest 311.662Validity of state levy for payment of bonded indebtedness and interest; effect of certification, levy, apportionment or collection proceeding or procedure 311.666Definitions for ORS 311.666 to 311.701 311.667Sunset of homestead deferral program 311.668Eligibility of individuals by age or disability; limits on household income and net worth; delinquent or canceled deferred taxes 311.670Eligibility of property 311.672Claim form; deadline; eligibility determination by Department of Revenue; effect of eligibility; limitation on number of new deferrals granted; appeals 311.673State liens against tax-deferred property 311.674Listing of tax-deferred property; interest accrual 311.675Recording liens; recording constitutes notice of state lien 311.676State to pay counties amount equivalent to deferred taxes 311.677[1967 c.335 §34; repealed by 1977 c.160 §19] 311.678Annual notice to taxpayer claiming deferral in current tax year 311.679Estimate of deferred taxes; lien; foreclosure; voluntary payment 311.680[1963 c.569 §13; 1971 c.572 §4; repealed by 1977 c.160 §19] 311.681Request for retroactive deferral 311.682[1963 c.569 §14; repealed by 1979 c.689 §27] 311.683Continued deferral after Department of Transportation condemnation; application; requirements; rules 311.684Circumstances requiring payment of deferred tax and interest 311.686Continuation of deferral after circumstance requiring payment; time for payment; delinquency; foreclosure 311.687Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral 311.688Claim by surviving spouse or disabled heir to continue tax deferral 311.689Certification of continuing eligibility 311.690Voluntary payment of deferred tax and interest 311.691Taxes unpaid before deferral as lien; effect on foreclosure; exceptions 311.692[1963 c.569 §19; 1967 c.335 §36; repealed by 1977 c.160 §19] 311.693Application to delay foreclosure; appeals 311.694Reimbursement of state for taxes uncollected after foreclosure 311.695Joint and several liability of transferees for deferral amounts 311.696Limitations on effect of ORS 311.666 to 311.701 311.700Deed or contract clauses prohibiting application for deferral are void; reverse mortgage prohibition; exceptions 311.701Senior Property Tax Deferral Revolving Account; sources; uses 311.702Definitions for ORS 311.702 to 311.735 311.704Claim to defer special assessment for local improvement 311.705[Renumbered 311.785] 311.706Requirements for deferral 311.708Claim form; filing date 311.710[Renumbered 311.790] 311.711Duties of bond lien docket or assessment lien record officer; liens; interest; foreclosure 311.713[1977 c.859 §5a; 1979 c.762 §6; repealed by 1985 c.167 §14] 311.715[Amended by 1961 c.362 §1; 1965 c.344 §38; renumbered 311.795] 311.716Events requiring payment of deferred special assessment; duty to inform Department of Revenue 311.717[Formerly 606.240; renumbered 311.800] 311.718Time for payments; delinquency 311.720[Amended by 1967 c.421 §199; renumbered 311.804] 311.721Election by spouse to continue deferral 311.722Extension of time for payment upon death of claimant; five-year limit; bond; interest 311.723Voluntary payment of deferred special assessment 311.725Disposition of collected special assessments; reimbursement of state 311.727Deferred special assessments uncollected after foreclosure; reimbursement of state by taxing units 311.729Limitations on effect of ORS 311.702 to 311.735 311.730Payments by state to local officers; dates of payment; small special assessment amounts prepaid 311.731Remittance to state of prepaid amounts when deferral ends 311.732Deed or contract clauses prohibiting application for deferral are void 311.735Rules 311.740Definitions for ORS 311.740 to 311.780 311.745Election to defer taxes in disaster area; eligibility 311.750Qualifications 311.755Time for payment; interest on deferred taxes; delinquency 311.759Voluntary payment; satisfaction of deferred property tax lien 311.760[Repealed by 1965 c.344 §42] 311.761Recordation of tax deferred properties; recording constitutes notice of lien 311.765[Repealed by 1965 c.344 §42] 311.770[Repealed by 1975 c.780 §16] 311.771Liens; priority; foreclosure proceeding 311.775Notice of deferral to assessor by department; rate of interest on deferred taxes 311.780Payment of tax deferred amounts to county by state; availability of moneys 311.785Authority to compromise taxes, abate interest or lawful charges 311.790Cancellation of uncollectible property tax 311.795Cancellation of delinquent taxes on certain donated property; cancellation where total is $10 or less 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] 311.800Compromise of taxes on lands conveyed to United States 311.804Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands 311.805[Repealed by 1959 c.554 §1 (311.806 enacted in lieu of 311.805)] 311.806Refund of taxes on real and personal property; credit against total tax liability account of person owed refund 311.807Refund reserve account; deposits; payment of refunds; rules 311.808When refund on real property, manufactured structure or floating home prohibited 311.810[Repealed by 1965 c.344 §42] 311.812No interest on refunds under ORS 311.806; exceptions; rate 311.813Refunds ordered by certain courts 311.814Appeal of large amounts of value; reserve account for refunds 311.815Abandonment of purpose for which special tax levied; refund or cancellation of tax 311.820[1955 c.759 §§1,2,3,4; repealed by 1965 c.344 §39 (311.821 enacted in lieu of 311.820 and 311.825)] 311.821Refunds authorized in event of certain boundary changes of taxing districts; reimbursements 311.825[1957 c.335 §§1,2,3; 1961 c.522 §7; repealed by 1965 c.344 §39 (311.821 enacted in lieu of 311.820 and 311.825)] 311.827[1969 c.605 §57; repealed by 1971 c.529 §37] 311.830[1957 c.600 §2; repealed by 1965 c.344 §42] 311.835[1957 c.600 §§3,4; repealed by 1965 c.344 §42] 311.840[1957 c.600 §§5,6,7; repealed by 1965 c.344 §42] 311.845[1957 c.600 §8; repealed by 1965 c.344 §42] 311.850Findings 311.855Definitions for ORS 311.850 to 311.870 311.860Agreement for prepayment; contents; filing; certificate of payment 311.865Exemption; amount; termination 311.870Characterization of prepaid taxes 311.990Penalties

Chapter 311 — Collection of Property Taxes

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

(1)

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.

(2)(a)

Each year, the treasurer may deposit in the refund reserve account, from the unsegregated tax collections account, an amount equal to 100 percent of the anticipated annual refunds for the county.

(b)

Any deposit into the refund reserve account from taxes collected in November shall not exceed two-thirds of the total anticipated annual refunds for the county.

(3)

The moneys in the refund reserve account shall first be used to pay refunds determined to be due under ORS 311.806.

(4)

If the moneys in the refund reserve account are insufficient to pay refunds at any time, refunds shall be made out of the unsegregated tax collections account. If funds are not available in either the refund reserve account or the unsegregated tax collections account, the county governing body may delay payment of the refunds until sufficient funds are available.

(5)

If, at the end of the fiscal year, the balance in the refund reserve account exceeds the amount necessary to pay estimated refunds, the treasurer shall distribute the excess to the unsegregated tax collections account.

(6)

The Department of Revenue shall provide by rule the method to be used to calculate anticipated annual refunds for the county.

Official sources · 2Tap to view provenance and version history

Online copy of the published ORS edition

Provenance

Version history

Prior statutory text is not available in the ingested published editions. Consult an earlier official ORS edition or the cited Oregon Laws chapter.