ORS Chapter 311
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