Chapter 311 Collection of Property Taxes

General Provisions

§ 311.005 "Tax collector" defined
§ 311.010 "County court" defined
§ 311.015 Recovery of damages and costs by person injured by 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
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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
§ 311.177 Amount of taxes certified for school taxing districts and county school fund for 1990-1991
§ 311.179 State school revenue replacement obligation for 1991-1992
§ 311.181 State school revenue replacement obligation for 1992-1993 through 1995-1996
§ 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
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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 lawful money
§ 311.265 Payment of taxes with warrants
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Tax Distribution Procedure

§ 311.375 Forwarding state taxes by county treasurers
§ 311.385 Deposit 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 taxes imposed on property for tax year
§ 311.392 County's option to advance to municipalities taxes levied prior to collection
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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
§ 311.412 Effect of acquisition of property by state or political subdivision by eminent domain on taxes for prior fiscal years
§ 311.413 Effect of acquisition of property by state or political subdivision by eminent domain on taxes for current fiscal year
§ 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
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Bankruptcy Collections

§ 311.480 Bankruptcy accelerates property taxes
§ 311.484 Property tax bankruptcy account
§ 311.489 Bankruptcy collections efforts report

Delinquent Taxes; Collection

§ 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
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Collection of Any State Property Tax Apportioned to Counties

§ 311.657 Transmission of transcript of apportionment to county clerks
§ 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 Deferral of tax on homestead
§ 311.670 Property entitled to deferral
§ 311.672 Claim forms
§ 311.673 State liens against tax-deferred property
§ 311.674 Listing of tax-deferred property
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Deferral of Special Assessments for Local Improvement

§ 311.702 Definitions for ORS 311.702 to 311.735
§ 311.704 Election to defer special assessment for local improvement
§ 311.706 Requirements for deferral
§ 311.708 Claim for deferral
§ 311.711 Duties of bond lien docket or assessment lien record officer
§ 311.716 Events requiring payment of deferred special assessment
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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
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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 Refund on real property or manufactured structure
§ 311.812 No interest on refunds under ORS 311.806
§ 311.813 Refund account
§ 311.814 Appeal of large amounts of value
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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

Source:
Legislative Counsel Committee, CHAPTER 311—Collection of Property Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­311.­html (2007) (last ac­cessed Feb. 12, 2009).