Prepayment of additional taxes
- • extending taxes on tax roll
- • collection
- • distribution
(1) The amount determined to be due under ORS 308A.318 (Change in use of open space land) or 308A.321 (Withdrawal by assessor when use changed) may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll).
(2) The amounts under ORS 308A.318 (Change in use of open space land) or 308A.321 (Withdrawal by assessor when use changed) shall be added to the tax extended against the land on the next general property tax roll, to be collected and distributed in the same manner as the remainder of the real property taxes. [Formerly 308.780]
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.