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

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