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
§ 311.177		Amount of taxes certified for school taxing districts and county school fund for 1990-1991
§ 311.179		State school revenue replacement obligation for 1991-1992
§ 311.181		State school revenue replacement obligation for 1992-1993 through 1995-1996
§ 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

§ 311.150		Adding to, changing or correcting rolls by vouchers
§ 311.160		Correction of rolls to reflect order on appeal of large amount of value
§ 311.165		Collection of taxes upon severance and removal of improvements from the land

§ 311.232		Mandamus to require placing omitted property on roll
§ 311.234		Correction in maximum assessed value
§ 311.235		Bona fide purchaser

§ 311.280		Payment of taxes on part of property assessed as one parcel
§ 311.285		Rights of occupant or tenant paying tax
§ 311.345		Damages and interest for failure to settle taxes on assessment roll or pay over tax moneys
§ 311.350		Money for distinct and specified object
§ 311.356		Receipt and notation by tax collector of property tax payments
§ 311.361		Form of tax receipt
§ 311.370		Receipts for taxes collected in advance of extension on the tax roll

§ 311.430		Remedy of ORS 311.420 and 311.425 as cumulative
§ 311.455		Tax on personal property as debt
§ 311.465		Summary collection of tax on property about to be removed, sold, dissipated or destroyed
§ 311.467		Review of assessors action under expedited collection provisions
§ 311.470		Distraining property about to be removed from state or dissipated
§ 311.473		Foreclosure sale of property to be removed from county
§ 311.475		Collecting and remitting taxes on property removed from one county to another

§ 311.515		Partial payments
§ 311.520		When cities exempt from penalty and interest
§ 311.525		Property acquired by state remains subject to tax lien
§ 311.531		Tax collector to file annual statement compiled from tax rolls
§ 311.545		Notice of delinquent taxes on real property
§ 311.547		Notice of delinquent taxes on personal property
§ 311.550		Return address on envelope containing notice
§ 311.555		Property owners to furnish addresses
§ 311.560		Noting address on tax roll
§ 311.565		Effect of tax collectors failure to keep address or give notice
§ 311.605		Person defined for ORS 311.605 to 311.635
§ 311.610		Warrants to enforce payments of taxes on personal property
§ 311.615		Notice of warrants
§ 311.620		Service of warrant
§ 311.625		Recordation of warrant in lien record
§ 311.630		Procedure of ORS 311.605 to 311.635 mandatory
§ 311.633		Fee for service of warrant under ORS 311.605 to 311.635
§ 311.635		Execution
§ 311.640		Seizure and sale of personal property or real property machinery and equipment for delinquent property tax
§ 311.645		Charging personal property taxes against real property
§ 311.650		Collection of taxes on real property of the United States held under contract of sale, lease or other interest less than fee
§ 311.655		Companies assessed by Department of Revenue
§ 311.656		Notice to tax collector on foreclosure of security interest or lien on taxable personal property or real property machinery and equipment

§ 311.678		Annual notice to taxpayer claiming deferral in current tax year
§ 311.679		Estimate of deferred taxes
§ 311.681		Request for retroactive deferral
§ 311.683		Continued deferral after Department of Transportation condemnation
§ 311.684		Events requiring payment of deferred tax and interest
§ 311.686		Time for payments
§ 311.687		Loss of eligibility for deferral when disability ceases
§ 311.688		Claim by spouse to continue tax deferral
§ 311.689		Certification by taxpayers of continuing eligibility
§ 311.690		Voluntary payment of deferred tax and interest
§ 311.691		Taxes unpaid before deferral as lien
§ 311.693		Application to delay foreclosure
§ 311.694		Taxes uncollected after foreclosure
§ 311.695		Joint and several liability of transferees for deferral amounts
§ 311.696		Limitations on effect of ORS 311.666 to 311.701
§ 311.700		Deed or contract clauses prohibiting application for deferral are void
§ 311.701		Senior Property Tax Deferral Revolving Account

§ 311.722		Extension of time for payment upon death of claimant
§ 311.723		Voluntary payment of deferred special assessment
§ 311.725		Disposition of collected special assessments
§ 311.727		Deferred special assessments uncollected after foreclosure
§ 311.729		Limitations on effect of ORS 311.702 to 311.735
§ 311.730		Payments by state to local officers
§ 311.731		Remittance to state of prepaid amounts when deferral ends
§ 311.732		Deed or contract clauses prohibiting application for deferral are void
§ 311.735		Rules