2017 ORS 311.395¹
Periodic statements of tax collections
  • crediting to funds
  • distribution to taxing units

(1) The tax collector shall make statements of the exact amounts of property tax moneys in cash and warrants collected as follows:

(a) For the period beginning on the first Monday following the last Friday in October through the last Friday in November, the tax collector shall make weekly statements of those taxes that are collected for the current tax year.

(b) For the period beginning the first Monday following the last Friday of November through the last Friday of October of the ensuing year, the tax collector shall make quarterly statements of those taxes that are collected for the current tax year.

(c) The tax collector shall make quarterly statements of taxes collected for prior years.

(d) Notwithstanding paragraph (b) or (c) of this subsection, if the balance in the unsegregated tax collection account as of the close of any month for any tax year (the current tax year or any prior tax year) exceeds $10,000 or if requested by any taxing district, and if weekly statements are not required, then the tax collector shall make a statement for the period since the last statement for the tax year.

(e) If the processing of tax payments for the current tax year received or postmarked on or before the November 15 due date (or if the due date is extended under ORS 311.507 (Discount allowed for certain late payments), the due date pursuant to the extension) is not substantially completed as of the last Friday in November, the tax collector shall continue to make weekly statements until the end of a week when the processing is substantially completed.

(2)(a) Each statement shall be of taxes collected during the weekly, monthly, quarterly or other period for which the statement is required.

(b) The statements prepared under subsection (1) of this section shall specify the tax years for which the payments of taxes were made.

(c) A copy of each statement shall be filed with the county clerk and a copy shall be filed with the county treasurer no later than the fifth business day after the last business day of the period for which the statement is prepared. A copy of each statement shall be retained in the office of the tax collector.

(3) For the purposes of this section, property tax moneys are collected when:

(a) Payment is made in person at the office of the tax collector;

(b) The tax collector receives tax moneys or notice of tax moneys collected by a financial institution or other collection agency;

(c) The tax collector receives payment or notice of payment of tax moneys by the state; or

(d) The tax collector has posted a payment that arrived by mail in the county mail receptacle.

(4) Each statement required under subsections (1) and (2) of this section shall separately state the amount deposited into the property tax bankruptcy account under ORS 311.484 (Property tax bankruptcy account) for the period covered by the statement.

(5) The statements required under subsections (1) and (2) of this section may be made more often and for shorter periods if the tax collector so desires but one of the statements so filed shall cover a period coinciding with the last business day of the particular calendar month or quarter during the period.

(6) The county treasurer shall credit the total amount of moneys set out in the statements prepared under subsections (1) and (2) of this section, except for the amount deposited into the property tax bankruptcy account under ORS 311.484 (Property tax bankruptcy account), to the several funds for which the moneys were respectively received in accordance with the schedule provided in ORS 311.390 (Tax and interest distribution percentage schedule). The county treasurer shall keep the moneys and warrants received from the tax collector in their respective funds.

(7) Within five business days of receiving a statement required by subsection (1) or (2) of this section, the county treasurer shall distribute the amount of money set out in the statement, except for the amount deposited into the property tax bankruptcy account under ORS 311.484 (Property tax bankruptcy account), to the several taxing units according to the ratios provided in ORS 311.390 (Tax and interest distribution percentage schedule). The county treasurer shall distribute interest earned on moneys in the unsegregated tax collections account at least as often as the treasurer receives a statement from the tax collector under subsection (1)(b) or (d) of this section. When statements are received under subsection (1)(a) of this section, the county treasurer shall distribute interest at least once a calendar month. [1963 c.606 §8; 1969 c.595 §9; 1971 c.355 §1; 1985 c.162 §3; 1987 c.220 §1; 1991 c.459 §248; 1993 c.270 §58; 1997 c.631 §450; 2003 c.190 §§12,13; 2007 c.537 §5]

TAX LIENS; SUMMARY COLLECTIONS

Notes of Decisions

For purposes of this sec­tion, taxes are collected when they are received by the tax collector, not when they have been processed or validated. School Dist. No. 1 v. Multnomah County, 9 OTR 362 (1983)

Atty. Gen. Opinions

Crediting interest earned from invest­ment of unsegregated money held by county treasurer, (1971) Vol 35, p 1020

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/­ors311.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 311, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano311.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.