ORS 311.160¹
Correction of rolls to reflect order on appeal of large amount of value
  • disposition of additional taxes
  • interest
  • limited to appeals from tax years before 1997-1998

(1)(a) Where a final order is entered in any appeal described in ORS 308.020 (Appeal of large amounts of value) (1) or the expiration of the appeal period has occurred, the officer or officers in possession of the assessment and tax rolls shall make the corrections stated in the decision of the court. Any additional taxes collected because the final total value is greater than that entered in the rolls under ORS 308.020 (Appeal of large amounts of value) (1) shall be deposited in a special account with the county treasurer. The county treasurer shall notify the county assessor of the amount in the special account for each property described in ORS 308.020 (Appeal of large amounts of value) (1), and the assessor shall apportion the amount among the taxing districts in the code area in which the property is located on the basis of their tax rates as compared to the total of such tax rates for the tax year for which the amount, or portion of the amount, is attributable. The treasurer shall pay each district the district’s apportioned amount.

(b)(A) Where a final order is entered in any appeal described in ORS 308.020 (Appeal of large amounts of value) (2) or the expiration of the appeal period has occurred, the officer or officers in possession of the assessment and tax rolls shall make the corrections stated in the decision of the court.

(B) Subject to subparagraph (C) of this paragraph, at the option of the county treasurer, any additional taxes, or portion thereof, collected because the final total value for the initial tax year or for a tax year occurring during the appeal period is greater than that entered in the rolls under ORS 308.020 (Appeal of large amounts of value) (2) shall be deposited and distributed as provided under paragraph (a) of this subsection or deposited in a refund reserve account maintained under ORS 311.807 (Refund reserve account).

(C) If, at the time of collection, the amount of the additional taxes exceeds the amount of anticipated annual refunds for the fiscal year of collection, the excess amount shall be deposited and distributed as provided under paragraph (a) of this subsection.

(2) Interest shall accrue on the additional taxes collected pursuant to subsection (1) of this section as if the property had been properly assessed in the year that any portion of the value was placed on the tax roll in the manner and at the interest rates provided in ORS 311.505 (Due dates).

(3) If the owner of the property, the value of which is subject to ORS 308.020 (Appeal of large amounts of value), so desires, the owner may tender to the county treasurer an estimate of the additional taxes which may ultimately be assessed against the property. The county treasurer shall provide a special account for such deposits and shall invest the deposits during the time the matter is in litigation. The interest earned on the account shall be credited to it.

(4) Upon the termination of the controversy, the principal amount in the account necessary to pay the taxes as provided in subsection (1) of this section shall be retained together with its portion of the interest earned on the investment of the moneys during the period held by the county treasurer and shall be distributed as provided in subsection (1) of this section. Moneys in the account in excess of that required to be retained shall be refunded to the owner. Notwithstanding ORS 311.812 (No interest on refunds under ORS 311.806), the owner of the property shall not be entitled to any interest in excess of that earned on the sum of the principal which is refunded to the owner during the time the money was held by the county treasurer.

(5) This section does not apply to appeals arising from tax years beginning on or after July 1, 1997. [1973 c.345 §4; 1979 c.689 §17; 1981 c.178 §12; 1989 c.267 §2; 1993 c.650 §2; 1995 c.650 §90; 1997 c.541 §§275,276; 2001 c.114 §26]

Notes of Decisions

One purpose of this sec­tion is to permit taxpayer to avoid pay­ment of interest otherwise payable by tendering estimate of taxes which may ultimately be assessed should the taxpayer lose the case. Publishers Paper v. Dept. of Rev., 292 Or 836, 644 P2d 1089 (1982)

Chapter 311

Law Review Cita­tions

5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 311—Collection of Property Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors311.­pdf (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 311, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­311ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
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. Currency Information