ORS 310.143
Certification of taxes on taxable property subject to 1990 Measure 5 limits

  • refunds of taxes on property not certified, erroneously certified or certified by nongovernmental entity

(1)

Any tax on property that is imposed on property that is subject to ad valorem taxation by any unit of local government shall be certified to the assessor each year, as provided under ORS 310.060 (Notice certifying taxes). Except as otherwise specifically provided by law, any tax, fee, charge or assessment that is not a tax on property or is not imposed on property subject to ad valorem taxation shall not be certified to the assessor. Each tax certified shall be certified in whichever of the following forms is applicable:

(a)

In dollars and cents in either the total amount to be raised from all property in the unit;

(b)

In dollars and cents per property; or

(c)

As a rate per $1,000 of assessed value.

(2)

If any unit of local government imposes on property that is subject to ad valorem taxation a tax on property, as defined in ORS 310.140 (Legislative findings), that is not certified to the assessor under ORS 310.060 (Notice certifying taxes) for imposition and collection, and a court of competent jurisdiction determines that the tax is subject to the limits of section 11b, Article XI of the Oregon Constitution, the unit of local government shall pay any refunds ordered by the court. No refunds shall be paid from the unsegregated tax collections account, and the assessor shall not be required to redetermine the amount of other taxes imposed on any property that also is subject to the challenged tax.

(3)

Notwithstanding ORS 311.806 (Refund of taxes on real and personal property), when any unit of local government certifies a tax on property to be collected by the tax collector, and the amount of the tax on individual properties is calculated by the unit of local government, any claim for refund of such taxes due to an error in calculation of the amount of the tax shall be made to the unit of local government within the same time and in the same manner as claims for refund are to be made under ORS 311.806 (Refund of taxes on real and personal property). The unit of local government shall pay any refunds it determines to be due to errors in calculation of the amount of the tax out of the funds available to the unit of local government. Such refunds shall not be paid from the unsegregated tax collections account, and the assessor shall not be required to redetermine the amount of other taxes imposed on the property for which the refund is made.

(4)

Notwithstanding ORS 311.806 (Refund of taxes on real and personal property), when any entity that is not a unit of local government certifies an amount specifically authorized by law to be included on the roll to be collected by the tax collector, and the amount on individual properties is calculated by the entity, any claim for refund of the amount due to an error in calculation of the amount shall be made to the entity within the same time and in the same manner as claims for refunds are to be made under ORS 311.806 (Refund of taxes on real and personal property) (2). The entity shall pay any refunds it determines to be due to errors in calculation of the amount out of the funds available to the entity. The refunds shall not be paid from the unsegregated tax collections account, and the assessor shall not be required to redetermine the amount of other taxes imposed on the property for which the refund is made. [1991 c.459 §211; 1993 c.270 §48; 1995 c.256 §9; 1997 c.541 §259]

Source: Section 310.143 — Certification of taxes on taxable property subject to 1990 Measure 5 limits; refunds of taxes on property not certified, erroneously certified or certified by nongovernmental entity, https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html.

Notes of Decisions

City storm drainage user charge based upon amount of “impervious surface area on a property” is within limits of section 11b, Article XI of Oregon Constitution, and must be imposed and collected in accordance with this section. Dennehy v. City of Gresham, 12 OTR 194 (1992), aff’d 314 Or 600, 841 P2d 633 (1992)

310.010
Determination of amount of money for county and other purposes
310.020
Levy of tax to defray county expenses
310.030
Levy of taxes required or permitted by law
310.040
Reducing levy where necessity for budget item eliminated
310.055
Operating taxes
310.060
Notice certifying taxes
310.061
Assessor to determine and report maximum school district operating tax when district certifies lesser rate
310.065
Procedure where notice not given
310.070
Procedure when taxes exceed limitations or are incorrectly categorized
310.090
Computation of rate for each item of tax
310.100
Taxes to apply to property shown by assessment roll
310.105
Rate adjustments to reflect nontimber offsets
310.110
Apportionment of taxes where taxing district lies in two or more counties
310.140
Legislative findings
310.143
Certification of taxes on taxable property subject to 1990 Measure 5 limits
310.145
Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits
310.147
Code area system
310.150
Segregation into categories
310.153
Total amount to be raised for each taxing district and item
310.155
Public school system limit
310.156
Certain community college library limits
310.160
Unit of property
310.165
Partially exempt or specially assessed property
310.170
Allocation by districts of distributions from unsegregated tax collections account among taxes subject to 1990 Measure 5 limits
310.190
Effect of election challenge on tax
310.193
Taxing district duty to notify assessor of challenge
310.200
Purpose
310.202
Definitions for ORS 310.200 to 310.242
310.204
“Hospital facility” defined
310.206
1997-1998 tax certification notice
310.208
1997-1998 urban renewal certification
310.210
Measure 5 imposed tax estimate
310.212
Measure 47 comparison taxes
310.214
Measure 47 comparison tax adjustments for certain nonschool taxing districts
310.216
Pre-reduction Measure 50 taxes
310.218
Preliminary reduction percentages
310.220
Assessor certification to Department of Revenue
310.222
Computation of 1997 Measure 50 reduction and supplemental statutory reduction
310.228
Determination of state replacement obligation
310.230
Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value
310.232
Subtraction of urban renewal increment from assessed value
310.234
Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets
310.236
Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998
310.237
Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years
310.238
Rate conversion
310.240
Calculation of taxes imposed on urban renewal increment for 1997-1998
310.242
1997-1998 compression of consolidated rates
310.244
Adjustment of city’s post-compression tax rate under certain circumstances
310.246
Adjustment of permanent rate limit to correct mistakes by June 30, 1998
310.585
Distribution of certain property tax relief moneys to counties
310.595
Determination of apportionment to counties
310.622
Manufactured structures eligible as homesteads under tax laws of state
310.623
Floating home eligible as homestead
310.800
Property tax work-off programs
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