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
§ 311.411 Certificate of taxes paid required to record instrument conveying real property to public entity
§ 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
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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

(Generally)

§ 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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(Warrants For Delinquent Personal Property Taxes)

§ 311.605 Person defined for ORS 311.605 to 311.642
§ 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 311.642 mandatory
§ 311.633 Fee for service of warrant under ORS 311.605 to 311.642
§ 311.635 Execution

(Electronic Filing Of Warrants For Delinquent Business Personal Property Taxes)

§ 311.636 Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State
§ 311.637 Expiration and extension of electronic notice of warrant
§ 311.638 Public access to electronic notices
§ 311.639 Seller of business personal property to provide purchaser with property tax disclosure notice
§ 311.641 Bona fide purchaser of business personal property
§ 311.642 Compromise property tax payment from purchaser of business personal property

(Miscellaneous)

§ 311.644 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
§ 311.651 Collection of taxes on real property of public entity held under leasehold 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

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, manufactured structure or floating home 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