ORS 311.658¹
Collection, payment of state levy
  • informing State Treasurer of state levy for bonded indebtedness and interest
  • rules

(1) Each of the several counties shall collect and pay over as required by law the amount apportioned as provided under ORS 311.657 (Transmission of transcript of apportionment to county clerks) and 311.375 (Forwarding state taxes by county treasurers) and this section.

(2) The state shall be considered a taxing district for purposes of ORS 311.105 (Certificate of taxes levied or imposed). However, the state shall not be included in any distribution of moneys (in lieu of tax or otherwise) that are required to be apportioned among and offset against the levy of one or more particular districts, but only in the distribution of those tax moneys that are used to reduce the amount of taxes extended on the roll and collected by the tax collector.

(3) Notwithstanding ORS 311.385 (Deposit in unsegregated tax collections account), property tax moneys collected pursuant to a state levy shall not be deposited to the unsegregated tax collections account under ORS 311.385 (Deposit in unsegregated tax collections account) but shall be deposited in the county treasury and distributed as provided under ORS 311.375 (Forwarding state taxes by county treasurers).

(4) The state shall not be included in the percentage distribution schedule under ORS 311.390 (Tax and interest distribution percentage schedule).

(5) It shall not be necessary to change the values of the particular descriptions of property assessed in each of the several counties on the assessment rolls on account of a state levy of ad valorem property tax.

(6) No deduction or abatement shall be made from the apportionment of any county because of the delinquency of any taxpayer, or error or omission in the assessment roll or for any other reason.

(7) In exercising its supervisory powers under ORS 306.115 (General supervision over property tax system) (1), the Department of Revenue may adopt rules governing the certification, apportionment, transmission of transcript, extension, offset, collection and distribution of the state tax levy. The Department of Revenue and the Oregon Department of Administrative Services shall develop procedures for informing the State Treasurer of the condition of any general obligation bond fund program and any state levy anticipated or made under this section. [Formerly 309.550; 1991 c.220 §3]

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/­ors/­311.­html (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.
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