Chapter 311 — Collectionof Property Taxes

 

2009 EDITION

 

 

COLLECTIONOF PROPERTY TAXES

 

REVENUEAND TAXATION

 

GENERALPROVISIONS

 

311.005 “Taxcollector” defined

 

311.010 “Countycourt” defined

 

311.015 Recoveryof damages and costs by person injured by false return or fraudulent act of taxcollector

 

311.020 Collectionprocedure when offices of assessor and tax collector combined

 

TAXCOLLECTOR

 

311.055 Taxcollector

 

311.060 Bond

 

311.065 Deputiesand clerical assistance

 

311.070 Taxcollecting functions of sheriff transferred to designated tax collector

 

311.075 Taxcollecting obligations transferred to tax collector; pending proceedingsunaffected

 

PREPARINGTAX ROLLS; RESTORATION AFTER DAMAGE

 

311.105 Certificateof taxes levied or imposed; preparation; contents; delivery

 

311.110 Warrantof clerk authorizing collection of taxes

 

311.115 Deliveryof assessment roll to tax collector; tax roll

 

311.120 Addinguncollected tax to tax for succeeding year; placing property as to which taxadjudged void upon rolls; relisting, reassessment and relevying

 

311.125 Enteringdelinquent taxes on tax roll

 

311.135 Restorationof current assessment roll after destruction or damage

 

311.140 Restorationof tax rolls after destruction or damage; preparing transcripts as rolls forunpaid taxes

 

311.145 Supplyingmaterials and clerical help to restore rolls

 

311.150 Addingto, changing or correcting rolls by vouchers; preservation of vouchers

 

311.160 Correctionof rolls to reflect order on appeal of large amount of value; disposition ofadditional taxes; interest; limited to appeals from tax years before 1997-1998

 

311.165 Collectionof taxes upon severance or removal of improvements from the land

 

STATEREPLACEMENT OBLIGATION OF REVENUE LOST BY PUBLIC SCHOOLS UNDER CONSTITUTIONALLIMIT ON AMOUNT OF PROPERTY TAX; CALCULATION; REPORTS

 

311.175 Lossof revenue by school taxing districts; calculation; report; preparation

 

311.177 Amountof taxes certified for school taxing districts and county school fund for1990-1991; report; preparation

 

311.179 Stateschool revenue replacement obligation for 1991-1992; calculation; report;preparation

 

311.181 Stateschool revenue replacement obligation for 1992-1993 through 1995-1996;calculation; reports; preparation

 

311.183 Correctionof errors in reports; presentation of reports and corrections to legislativecommittees

 

CORRECTINGERRORS OR OMISSIONS IN ROLLS

 

311.205 Correctingerrors or omissions in rolls

 

311.206 Additionaltaxes resulting from correction of error or omission; date of delinquency;limitations

 

311.208 Noticerequired when current roll corrections increase value; time for payment ofadditional taxes

 

311.216 Noticeof intention to add omitted property to rolls; treatment of unreportedproperty; treatment of understated property; duty of tax collector

 

311.219 Noticeof intention to assess omitted property

 

311.223 Correctionof rolls; filing statement of facts; notice to taxpayer; powers of assessor;appeal

 

311.226 Taxassessed on omitted property deemed imposed in year for which property wasomitted

 

311.229 Taxesadded to rolls become liens; delinquency of additional taxes; interest

 

311.232 Mandamusto require placing of omitted property on roll

 

311.234 Correctionin maximum assessed value; requirements; limitation; filing deadline; appeals

 

311.235 Bonafide purchaser; when taxes become lien

 

TIMEAND MANNER OF COLLECTION

 

311.250 Taxstatements; rules

 

311.252 Copyof tax statement to be sent to mortgagee paying taxes; procedure wheninformation otherwise transmitted

 

311.253 Useof computer record to comply with ORS 311.250; agreement to use record insteadof tax statements; rules

 

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

 

311.260 Paymentof taxes in lawful money

 

311.265 Paymentof taxes with warrants

 

311.270 Discountingcounty orders prohibited

 

311.275 Grantorand grantee or buyer and seller proportionally liable

 

311.280 Paymentof taxes on part of property assessed as one parcel; division; when divisionnot allowed; division between manufactured structure and parcel

 

311.285 Rightof action of occupant or tenant paying tax against person who should pay;retention out of rent

 

311.345 Recoveryof damages and interest for failure to settle taxes on assessment roll or forwithholding payment of public moneys

 

311.350 Moneyreceived for specific object to be kept in proper fund

 

311.356 Receiptby tax collector of property tax payments; crediting payments

 

311.361 Formof tax receipt; numbering; taxpayer’s copy; temporary receipt; destruction ofreceipts

 

311.370 Receiptsfor taxes collected in advance of extension on the tax roll; entries inassessment roll; deposit of moneys in special account; posting payments; excesscollections or deficiencies; reimbursement for refunds

 

TAXDISTRIBUTION PROCEDURE

 

311.375 Forwardingstate taxes by county treasurers

 

311.385 Depositin unsegregated tax collections account; time requirements

 

311.388 Additionaltaxes or penalties; deposit; distribution

 

311.390 Taxand interest distribution percentage schedule; deduction of certain amountsdistributable to municipal corporations; changed or additional levies

 

311.391 Noticeto taxing districts of amount of taxes imposed on property for tax year

 

311.392 County’soption to advance to municipalities taxes levied prior to collection

 

311.395 Periodicstatements of tax collections; crediting to funds; distribution to taxing units

 

TAXLIENS; SUMMARY COLLECTIONS

 

(Generally)

 

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

 

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

 

311.412 Effectof acquisition of property by state or political subdivision by eminent domainon taxes for prior fiscal years

 

311.413 Effectof acquisition of property by state or political subdivision by eminent domainon taxes for current fiscal year

 

311.414 Dateof acquisition for purposes of ORS 311.412 and 311.413

 

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

 

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

 

311.425 Removingtimber before paying taxes on timber or land prohibited; enjoining the cuttingor removing of timber

 

311.430 Remedyof ORS 311.420 and 311.425 as cumulative

 

311.455 Taxon personal property as debt; action for collection of tax

 

311.465 Summarycollection of delinquent tax or tax on property about to be removed, sold ordestroyed

 

311.467 Reviewof assessor’s action under expedited collection provisions

 

311.470 Distrainingproperty about to be removed from state or dissipated

 

311.473 Foreclosuresale of property to be removed from county; required notice by financialinstitution; recourse for failure to give notice

 

311.475 Collectingand remitting taxes on property removed from one county to another

 

(BankruptcyCollections)

 

311.480 Bankruptcyaccelerates property taxes; presenting claim

 

311.484 Propertytax bankruptcy account

 

311.489 Bankruptcycollections efforts report

 

DELINQUENTTAXES; COLLECTION

 

311.505 Duedates; interest on late payments; discounts on early payments

 

311.506 Reviewof rate of interest by Legislative Assembly

 

311.507 Discountallowed for certain late payments

 

311.508 Dispositionof interest on late payments; certification of estimated interest

 

311.510 Dateof delinquency

 

311.512 Collectionof taxes on manufactured structures

 

311.513 Collectionof taxes due upon resolution of appeal

 

311.514 Computationof interest when interest computation date falls on Saturday, Sunday or legalholiday

⚖️ State Laws