Chapter 311  Collection of Property Taxes

General Provisions

§ 311.005 Tax collector defined
§ 311.010 County court defined
§ 311.015 Recovery for false return or fraudulent act of tax collector
§ 311.020 Collection procedure when offices of assessor and tax collector combined

Tax Collector

§ 311.055 Tax collector
§ 311.060 Bond
§ 311.065 Deputies and clerical assistance
§ 311.070 Tax collecting functions of sheriff transferred to designated tax collector
§ 311.075 Tax collecting obligations transferred to tax collector

Preparing Tax Rolls; Restoration After Damage

§ 311.105 Certificate of taxes levied or imposed
§ 311.110 Warrant of clerk authorizing collection of taxes
§ 311.115 Delivery of assessment roll to tax collector
§ 311.120 Adding uncollected tax to tax for succeeding year
§ 311.125 Entering delinquent taxes on tax roll
§ 311.135 Restoration of current assessment roll after destruction or damage
§ 311.140 Restoration of tax rolls after destruction or damage
§ 311.145 Supplying materials and clerical help to restore rolls
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State Replacement Obligation Of Revenue Lost By Public Schools Under Constitutional Limit On Amount Of Property Tax; Calculation; Reports

§ 311.175 Loss of revenue by school taxing districts
§ 311.183 Correction of errors in reports

Correcting Errors Or Omissions In Rolls

§ 311.205 Correcting errors or omissions in rolls
§ 311.206 Additional taxes resulting from correction of error or omission
§ 311.208 Notice required when current roll corrections increase value
§ 311.216 Notice of intention to add omitted property to rolls
§ 311.219 Notice of intention to assess omitted property
§ 311.223 Correction of rolls
§ 311.226 Tax deemed assessed and imposed in year for which property was omitted
§ 311.229 Taxes added to rolls become liens
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Time And Manner Of Collection

§ 311.250 Tax statements
§ 311.252 Copy of tax statement to be sent to mortgagee paying taxes
§ 311.253 Use of computer record to comply with ORS 311.250
§ 311.255 Taxes, other charges of taxing agencies and water improvement company charges collected with county taxes
§ 311.260 Payment of taxes in United States money
§ 311.265 Payment of taxes with warrants
§ 311.270 Discounting county orders prohibited
§ 311.275 Grantor and grantee or buyer and seller proportionally liable
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Tax Distribution Procedure

§ 311.375 Forwarding state taxes by county treasurers
§ 311.385 Deposit of property tax moneys in unsegregated tax collections account
§ 311.388 Additional taxes or penalties
§ 311.390 Tax and interest distribution percentage schedule
§ 311.391 Notice to taxing districts of amount of property taxes
§ 311.392 Countys option to advance to municipalities taxes levied prior to collection
§ 311.395 Periodic statements of tax collections

Tax Liens; Summary Collections

(Generally)

§ 311.405 Tax as lien
§ 311.410 Effect of property transfer or lease termination on lien and on taxability of property
§ 311.412 Effect of acquisition of property by eminent domain on taxes for prior fiscal years
§ 311.413 Effect of acquisition of property by eminent domain on taxes for fiscal year of acquisition
§ 311.414 Date of acquisition for purposes of ORS 311.412 and 311.413
§ 311.415 Payment of 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 Removing timber before paying taxes on timber or land prohibited
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(Bankruptcy Collections)

§ 311.480 Property tax due upon bankruptcy
§ 311.484 Property tax bankruptcy account
§ 311.489 Bankruptcy collections efforts report

Delinquent Taxes; Collection

§ 311.505 Due dates
§ 311.506 Review of rate of interest by Legislative Assembly
§ 311.507 Discount allowed for certain late payments
§ 311.508 Disposition of interest on late payments
§ 311.510 Date of delinquency
§ 311.512 Collection of taxes on manufactured structures
§ 311.513 Collection of additional taxes due upon resolution of appeal
§ 311.514 Computation of interest when interest computation date falls on Saturday, Sunday or legal holiday
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Collection Of Any State Property Tax Apportioned To Counties

§ 311.657 Transcript of apportionment to counties
§ 311.658 Collection, payment of state levy
§ 311.660 State levy collection limited to levies for payment of bonded indebtedness and interest
§ 311.662 Validity of state levy for payment of bonded indebtedness and interest

Deferred Collection Of Homestead Property Taxes

§ 311.666 Definitions for ORS 311.666 to 311.701
§ 311.668 Eligibility of individuals by age or disability
§ 311.670 Eligibility of property
§ 311.672 Claim form
§ 311.673 State liens against tax-deferred property
§ 311.674 Listing of tax-deferred property
§ 311.675 Recording liens
§ 311.676 State to pay counties amount equivalent to deferred taxes
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Deferral Of Special Assessments For Local Improvement

§ 311.702 Definitions for ORS 311.702 to 311.735
§ 311.704 Claim to defer special assessment for local improvement
§ 311.706 Requirements for deferral
§ 311.708 Claim form
§ 311.711 Duties of bond lien docket or assessment lien record officer
§ 311.716 Events requiring payment of deferred special assessment
§ 311.718 Time for payments
§ 311.721 Election by spouse to continue deferral
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Disaster Area Tax Deferral

§ 311.740 Definitions for ORS 311.740 to 311.780
§ 311.745 Election to defer taxes in disaster area
§ 311.750 Qualifications
§ 311.755 Time for payment
§ 311.759 Voluntary payment
§ 311.761 Recordation of tax deferred properties
§ 311.771 Liens
§ 311.775 Notice of deferral to assessor by department
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Compromise, Adjustment And Settlement Of Taxes

§ 311.785 Authority to compromise taxes, abate interest or lawful charges
§ 311.790 Cancellation of uncollectible property tax
§ 311.795 Cancellation of delinquent taxes on certain donated property
§ 311.796 Cancellation of taxes upon donation of property to state, local government or nonprofit corporation for certain purposes
§ 311.800 Compromise of taxes on lands conveyed to United States
§ 311.804 Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands

Refunds

§ 311.806 Refund of taxes on real and personal property
§ 311.807 Refund reserve account
§ 311.808 When refund on real property or manufactured structure prohibited
§ 311.812 No interest on refunds under ORS 311.806
§ 311.813 Refunds ordered by certain courts
§ 311.814 Appeal of large amounts of value
§ 311.815 Abandonment of purpose for which special tax levied
§ 311.821 Refunds authorized in event of certain boundary changes of taxing districts

Prepayment Of Taxes For Facilities

§ 311.850 Findings
§ 311.855 Definitions for ORS 311.850 to 311.870
§ 311.860 Agreement for prepayment
§ 311.865 Exemption
§ 311.870 Characterization of prepaid taxes

Penalties

§ 311.990 Penalties