Chapter 311 — Collection
of Property Taxes
2011 EDITION
COLLECTION OF PROPERTY TAXES
REVENUE AND TAXATION
GENERAL PROVISIONS
311.005 “Tax
collector” defined
311.010 “County
court” defined
311.015 Recovery
for 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; pending proceedings
unaffected
PREPARING TAX ROLLS; RESTORATION AFTER
DAMAGE
311.105 Certificate
of taxes levied or imposed; preparation; contents; delivery
311.110 Warrant
of clerk authorizing collection of taxes
311.115 Delivery
of assessment roll to tax collector; tax roll
311.120 Adding
uncollected tax to tax for succeeding year; placing property as to which tax
adjudged void upon rolls; relisting, reassessment and relevying
311.125 Entering
delinquent taxes on tax roll
311.135 Restoration
of current assessment roll after destruction or damage
311.140 Restoration
of tax rolls after destruction or damage; preparing transcripts as rolls for
unpaid taxes
311.145 Supplying
materials and clerical help to restore rolls
311.150 Adding
to, changing or correcting rolls by vouchers; preservation of vouchers
311.160 Correction
of rolls to reflect order on appeal of large amount of value; apportionment of
additional taxes; interest; limited to appeals from tax years before 1997-1998
311.165 Collection
of taxes upon severance and removal of improvements from the land
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; report; calculation
311.177 Amount
of taxes certified for school taxing districts and county school fund for
1990-1991; report
311.179 State
school revenue replacement obligation for 1991-1992; report; calculation
311.181 State
school revenue replacement obligation for 1992-1993 through 1995-1996; reports;
calculation
311.183 Correction
of errors in reports; presentation of reports and corrections to legislative
committees
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; date of delinquency;
limitations; prepayment
311.208 Notice
required when current roll corrections increase value; time for payment of
additional taxes; appeals
311.216 Notice
of intention to add omitted property to rolls; treatment of unreported or
understated property; duty of tax collector
311.219 Notice
of intention to assess omitted property
311.223 Correction
of rolls; filing statement of facts; notice to taxpayer; powers of assessor;
appeals
311.226 Tax
deemed assessed and imposed in year for which property was omitted
311.229 Taxes
added to rolls become liens; delinquency of additional taxes; interest added
for willful evasion; prepayment
311.232 Mandamus
to require placing omitted property on roll
311.234 Correction
in maximum assessed value; requirements; limitation; filing deadline; appeals
311.235 Bona
fide purchaser; when taxes become lien
TIME AND MANNER OF COLLECTION
311.250 Tax
statements; rules
311.252 Copy
of tax statement to be sent to mortgagee paying taxes; procedure when
information otherwise transmitted
311.253 Use
of computer record to comply with ORS 311.250; agreement to use record instead
of tax statements; rules
311.255 Taxes,
other charges of taxing agencies and water improvement company charges
collected with county taxes
311.260 Payment
of taxes in United States money
311.265 Payment
of taxes with warrants
311.270 Discounting
county orders prohibited
311.275 Grantor
and grantee or buyer and seller proportionally liable
311.280 Payment
of taxes on part of property assessed as one parcel; division; when division
not allowed; division between manufactured structure and parcel
311.285 Rights
of occupant or tenant paying tax
311.345 Damages
and interest for failure to settle taxes on assessment roll or pay over tax
moneys
311.350 Money
for distinct and specified object
311.356 Receipt
and notation by tax collector of property tax payments; crediting payments
311.361 Form
of tax receipt; numbering; taxpayer’s copy; temporary receipt; destruction of
receipts
311.370 Receipts
for taxes collected in advance of extension on the tax roll; entries in
assessment roll; deposit of moneys in special account; posting payments; excess
collections or deficiencies; reimbursement for refunds
TAX DISTRIBUTION PROCEDURE
311.375 Forwarding
state taxes by county treasurers
311.385 Deposit
of property tax moneys in unsegregated tax
collections account; time requirements
311.388 Additional
taxes or penalties; deposit; distribution
311.390 Tax
and interest distribution percentage schedule; deduction of certain amounts
distributable to municipal corporations; changed or additional levies
311.391 Notice
to taxing districts of amount of property taxes
311.392 County’s
option to advance to municipalities taxes levied prior to collection
311.395 Periodic
statements of tax collections; crediting to funds; distribution to taxing units
TAX LIENS; SUMMARY COLLECTIONS
(Generally)
311.405 Tax
as lien; priority; effect of removal, sale or transfer of personal property
311.410 Effect
of property transfer or lease termination on lien and on taxability of property
311.412 Effect
of acquisition of property by eminent domain on taxes for prior fiscal years
311.413 Effect
of acquisition of property by eminent domain on taxes for fiscal year of
acquisition
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
311.420 Dissipation,
removal or destruction of value of realty subsequent to assessment or tax day
311.425 Removing
timber before paying taxes on timber or land prohibited; enjoining the cutting
or removing of timber
311.430 Remedy
of ORS 311.420 and 311.425 as cumulative
311.455 Tax
on personal property as debt; action for collection of tax
311.465 Summary
collection of tax on property about to be removed, sold, dissipated or
destroyed
311.467 Review
of assessor’s action under expedited collection provisions
311.470 Distraining property about to be removed from state or
dissipated
311.473 Foreclosure
sale of property to be removed from county; required notice by financial
institution; recourse for failure to give notice
311.475 Collecting
and remitting taxes on property removed from one county to another
(Bankruptcy Collections)
311.480 Property
tax due upon bankruptcy; presenting claim
311.484 Property
tax bankruptcy account
311.489 Bankruptcy
collections efforts report
DELINQUENT TAXES; COLLECTION
311.505 Due
dates; interest on late payments; discounts on early payments
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; certification of estimated interest
311.510 Date
of delinquency
311.512 Collection
of taxes on manufactured structures
311.513 Collection
of additional taxes due upon resolution of appeal
311.514 Computation
of interest when interest computation date falls on Saturday, Sunday or legal
holiday
311.515 Partial
payments
311.520 When
cities exempt from penalty and interest
311.525 Property
acquired by state remains subject to tax lien; cancellation of interest and
penalties
311.531 Tax
collector to file annual statement compiled from tax rolls
311.545 Notice
of delinquent taxes on real property
311.547 Notice
of delinquent taxes on personal property
311.550 Return
address on envelope containing notice
311.555 Property
owners to furnish addresses
311.560 Noting
address on tax roll
311.565 Effect
of tax collector’s failure to keep address or give notice
311.605 “Person”
defined for ORS 311.605 to 311.635
311.610 Warrants
to enforce payments of taxes on personal property
311.615 Notice
of warrants
311.620 Service
of warrant
311.625 Recordation
of warrant in lien record; lien on real and personal property
311.630 Procedure
of ORS 311.605 to 311.635 mandatory
311.633 Fee
for service of warrant under ORS 311.605 to 311.635
311.635 Execution;
release of lien
311.640 Seizure
and sale of personal property or real property machinery and equipment for
delinquent property tax; notice
311.645 Charging
personal property taxes against real property
311.650 Collection
of taxes on real property of the United States held under contract of sale,
lease or other interest less than fee
311.655 Companies
assessed by Department of Revenue; tax as debt; lien for taxes; action for
collection; warrant for payment
311.656 Notice
to tax collector on foreclosure of security interest or lien on taxable
personal property or real property machinery and equipment; effect if taxes due
COLLECTION OF ANY STATE PROPERTY TAX
APPORTIONED TO COUNTIES
311.657 Transcript
of apportionment to counties; notice of levy
311.658 Collection,
payment of state levy; informing State Treasurer of state levy for bonded
indebtedness and interest; rules
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; effect of
certification, levy, apportionment or collection proceeding or procedure
DEFERRED COLLECTION OF HOMESTEAD
PROPERTY TAXES
311.666 Definitions
for ORS 311.666 to 311.701
311.668 Eligibility
of individuals by age or disability; limits on household income and net worth;
indexing; delinquent or canceled deferred taxes
311.670 Eligibility
of property
311.672 Claim
form; deadline; eligibility determination by Department of Revenue; effect of
eligibility; limitation on number of new deferrals granted; appeals
311.673 State
liens against tax-deferred property
311.674 Listing
of tax-deferred property; interest accrual
311.675 Recording
liens; recording constitutes notice of state lien
311.676 State
to pay counties amount equivalent to deferred taxes
311.678 Annual
notice to taxpayer claiming deferral in current tax year
311.679 Estimate
of deferred taxes; lien; foreclosure; voluntary payment
311.681 Request
for retroactive deferral
311.683 Continued
deferral after Department of Transportation condemnation; application;
requirements; rules
311.684 Events
requiring payment of deferred tax and interest
311.686 Time
for payments; delinquency; foreclosure
311.687 Loss
of eligibility for deferral when disability ceases; prior deferred taxes may
continue deferral
311.688 Claim
by spouse to continue tax deferral
311.689 Certification
by taxpayers of continuing eligibility; taxes payable for year when household
income exceeds limits; interest; release of lien
311.690 Voluntary
payment of deferred tax and interest
311.691 Taxes
unpaid before deferral as lien; effect on foreclosure; exceptions
311.693 Application
to delay foreclosure; appeals
311.694 Taxes
uncollected after foreclosure; reimbursement of state by taxing units
311.695 Joint
and several liability of transferees for deferral amounts
311.696 Limitations
on effect of ORS 311.666 to 311.701
311.700 Deed
or contract clauses prohibiting application for deferral are void; reverse
mortgage prohibition
311.701 Senior
Property Tax Deferral Revolving Account; sources; uses
DEFERRAL OF SPECIAL ASSESSMENTS FOR
LOCAL IMPROVEMENT
311.702 Definitions
for ORS 311.702 to 311.735
311.704 Claim
to defer special assessment for local improvement
311.706 Requirements
for deferral
311.708 Claim
form; filing date
311.711 Duties
of bond lien docket or assessment lien record officer; liens; interest;
foreclosure
311.716 Events
requiring payment of deferred special assessment; duty to inform Department of
Revenue
311.718 Time
for payments; delinquency
311.721 Election
by spouse to continue deferral
311.722 Extension
of time for payment upon death of claimant; five-year limit; bond; interest
311.723 Voluntary
payment of deferred special assessment
311.725 Disposition
of collected special assessments; reimbursement of state
311.727 Deferred
special assessments uncollected after foreclosure; reimbursement of state by
taxing units
311.729 Limitations
on effect of ORS 311.702 to 311.735
311.730 Payments
by state to local officers; dates of payment; small special assessment amounts
prepaid
311.731 Remittance
to state of prepaid amounts when deferral ends
311.732 Deed
or contract clauses prohibiting application for deferral are void
311.735 Rules
DISASTER AREA TAX DEFERRAL
311.740 Definitions
for ORS 311.740 to 311.780
311.745 Election
to defer taxes in disaster area; eligibility
311.750 Qualifications
311.755 Time
for payment; interest on deferred taxes; delinquency
311.759 Voluntary
payment; satisfaction of deferred property tax lien
311.761 Recordation
of tax deferred properties; recording constitutes notice of lien
311.771 Liens;
priority; foreclosure proceeding
311.775 Notice
of deferral to assessor by department; rate of interest on deferred taxes
311.780 Payment
of tax deferred amounts to county by state; availability of moneys
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; cancellation where total is
less than five dollars
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; deposits; payment of refunds; rules
311.808 When
refund on real property or manufactured structure prohibited
311.812 No
interest on refunds under ORS 311.806; exceptions; rate
311.813 Refunds
ordered by certain courts
311.814 Appeal
of large amounts of value; reserve account for refunds
311.815 Abandonment
of purpose for which special tax levied; refund or cancellation of tax
311.821 Refunds
authorized in event of certain boundary changes of taxing districts;
reimbursements
PREPAYMENT OF TAXES FOR FACILITIES
311.850 Findings
311.855 Definitions
for ORS 311.850 to 311.870
311.860 Agreement
for prepayment; contents; filing; certificate of payment
311.865 Exemption;
amount; termination
311.870 Characterization
of prepaid taxes
PENALTIES
311.990 Penalties
GENERAL PROVISIONS
311.005 “Tax collector” defined.
As used in the tax laws of this state, “tax collector” means the person or
officer who by law is charged with the duty of collecting taxes assessed upon
real property, and includes a deputy. [Amended by 1973 c.305 §5; 1981 c.346 §9]
311.010 “County court” defined.
As used in the tax laws of this state, unless the context requires otherwise, “county
court” includes the board of county commissioners or other governing body of
the county. [Amended by 1965 c.344 §8; 1995 c.79 §142]
311.015 Recovery for false return or
fraudulent act of tax collector. If a person
is injured by the false return or fraudulent act of a tax collector, such person
shall recover upon suit, brought on the bond of the tax collector and sureties
of the tax collector, double damages and costs of suit. [Amended by 1965 c.344 §9]
311.020 Collection procedure when offices
of assessor and tax collector combined. (1) Wherever
a statute provides for the assessor to certify an assessment to the tax
collector for collection, the person exercising the duties of both assessor and
tax collector in a county having a charter shall prepare the certificate
required by law, file it in the office of the person and proceed in the manner
otherwise provided by law.
(2)
In counties where the duties of assessor and tax collector have been delegated
to one person, the filing of the warrant under ORS 311.115 shall constitute a
constructive delivery of the roll to such person in the tax collecting capacity
of the person. [1963 c.238 §§10,12]
TAX COLLECTOR
311.055 Tax collector.
The county court or board of county commissioners of each county shall
designate the tax collector thereof. [Amended by 1973 c.305 §1]
311.060 Bond.
Before entering upon the duties the tax collector shall give a bond, issued by
some responsible surety company, or given by some responsible surety or
sureties as approved by the county court, conditioned for the faithful
performance of the duties as tax collector, in the amount the county court
directs. The premium for the bond, if issued by a surety company, shall be paid
by the county court. In all counties the bond shall be additional and
cumulative to any other bond given by the officer or employee under any other
statute, to which resort may be had, in case of failure or default of the
duties as tax collector, if the bond required by this section is unenforceable
or insufficient. [Amended by 1963 c.238 §5; 1965 c.344 §10; 1973 c.305 §6]
311.065 Deputies and clerical assistance.
Each county tax collector shall be entitled to such deputies and clerical
assistance as may be necessary properly to transact the business and perform
the work of the office. Such deputies and clerical assistance shall be
furnished by the county court at the expense of the county. [Amended by 1965
c.344 §11]
311.070 Tax collecting functions of
sheriff transferred to designated tax collector.
Upon the designation of someone, other than the sheriff as tax collector of a
county, all the duties, functions and powers of the sheriff of the county
acting as the tax collector and with respect to the collection of taxes shall
be transferred to the tax collector. [1973 c.305 §2; 1981 c.346 §10]
311.075 Tax collecting obligations
transferred to tax collector; pending proceedings unaffected.
(1) The rights, duties and obligations of a sheriff legally incurred under
contracts, leases and business transactions, entered into with respect to
duties, functions and powers transferred by the county court of the county to
another officer designated as tax collector shall, upon the date ordered by the
court, be transferred to the tax collector of the county. For the purpose of
succession to such rights, duties and obligations, the tax collector shall
constitute a continuation of the sheriff and not a new authority, and the tax
collector shall exercise and perform such rights, duties and obligations with
the same force and effect as if they had not been transferred.
(2)
The transfer of duties, functions and powers as authorized by ORS 311.070 shall
not affect any proceeding, prosecution, action or suit pending at the time of
the transfer.
(3)
Such a transfer shall not relieve any person of any obligation with respect to
any tax or other charge, interest, penalty, forfeiture or any other liability,
duty or obligation accrued under or with respect to the duties, functions and
powers transferred as provided by ORS 311.070. [1973 c.305 §3]
PREPARING TAX ROLLS; RESTORATION AFTER
DAMAGE
311.105 Certificate of taxes levied or
imposed; preparation; contents; delivery. (1)
After the assessor has completed the apportionment, extension and imposition of
taxes on property on the assessment roll, the assessor shall make a
certificate, in duplicate, containing a list of all taxing districts, and the
following information:
(a)
Based on the amounts determined under ORS 310.153, the assessor shall list the
total amount of taxes on property levied or imposed on property within the
county by each district, the total amount of each special assessment and of
each kind of fee or other charge authorized or required by law to be placed
upon the tax roll for each district.
(b)
There shall be deducted from the amount in paragraph (a) of this subsection any
loss caused by truncating the tax rate as required by ORS 310.090.
(c)
The total amount, paragraphs (a) minus (b) of this subsection, of taxes,
assessments, fees and other charges to be raised for each district by the tax
roll and any property tax amounts to be paid by the state and the total
thereof.
(d)
The total amount of taxes on property actually imposed on property in the
county by each district within the limits of section 11b, Article XI of the
Oregon Constitution.
(e)
The total amount of loss in each category identified in ORS 310.150 by district
due to proration of taxes on property, which is the total amount of taxes to be
levied or charged, less the amount actually imposed.
(f)
The amount to be imposed by the tax collector against real property, against
personal property, and against property assessed pursuant to ORS 308.505 to
308.665.
(2)
The assessor shall include on the roll only taxes on property certified under
ORS 310.060 that are imposed on property subject to ad valorem taxation and
other amounts specifically authorized by law to be included on the roll.
(3)
The certificate also shall contain the list required under ORS 310.147.
(4)
The assessor shall deliver one copy of the certificate to the county clerk. [Amended
by 1963 c.238 §6; 1965 c.344 §12; 1969 c.595 §5; 1975 c.780 §9; 1979 c.350 §11;
1991 c.459 §229; 1993 c.270 §53; 1995 c.79 §143; 1997 c.541 §274]
311.110 Warrant of clerk authorizing
collection of taxes. After receiving the certificate
required by ORS 311.105, the county clerk shall forthwith issue to the county
assessor a warrant, in the name of the State of Oregon, under the hand of the
clerk and the seal of the county court, authorizing the collection by the tax
collector and charging the tax collector with the collection of the taxes and
other amounts shown in the certificate. [Amended by 1963 c.238 §7; 1967 c.105 §4]
311.115 Delivery of assessment roll to tax
collector; tax roll. The assessor shall deliver the
roll to the tax collector each year at such time as the assessor and the tax
collector agree is necessary to enable the mailing of tax statements on or
before October 25. The assessment roll shall be delivered in counties in which
the assessor does not prepare a separate assessment roll and a separate tax
roll. The assessment roll thereafter shall be a tax roll. The tax roll shall be
delivered in counties where a separate assessment roll and tax roll is
prepared. At the same time, the assessor shall deliver to the tax collector the
second copy of the certificate prepared under ORS 311.105, and the warrant
issued under ORS 311.110, and the tax collector shall file them in the office.
The tax collector shall give a receipt, in duplicate, for the roll. One copy of
the receipt shall be filed with the assessor and the other with the county
clerk. All certificates, warrants, assessment and tax rolls shall be preserved
as public records. [Amended by 1963 c.238 §8; 1965 c.344 §13; 1991 c.459 §229a]
311.120 Adding uncollected tax to tax for
succeeding year; placing property as to which tax adjudged void upon rolls;
relisting, reassessment and relevying.
(1) If a tax levied on property liable to taxation is prevented from being
collected for any year or years by reason of an erroneous proceeding, or other
cause, the amount of the tax which should have been paid on the property shall
be added to the amount of tax upon the property for the next succeeding year;
and if any tax is adjudged void for want of form or manner of procedure on the
part of the taxing officers, the county assessor or tax collector shall cause
the property to be placed on the assessment and tax roll of the current year,
the tax to be collected as other taxes of that year are collected.
(2)
There shall be, if necessary, a relisting, reassessment and a relevy of the proper tax in the manner and by the person
authorized by law to list property and levy and assess a tax. The relisting,
reassessment and relevying shall take place within
five years from the date the tax would have been delinquent if the property had
been properly listed, assessed and tax levied thereon. If the question is
raised in the courts as to the legality of such tax, the five years shall not
commence to run until the question is finally determined by the courts.
311.125 Entering delinquent taxes on tax
roll. Immediately after receipt of the tax
roll each year:
(1)
If delinquent tax payments are to be posted to the previous year’s rolls the
tax collector shall enter on the roll received, for each property assessment, a
memorandum of all taxes then unpaid and delinquent on such property, showing
the tax year or years and the amount of such taxes for each such year. Where a
continuing tax roll card system is used on which is shown the prior years’
unpaid taxes, no new annual entry or entries need be made until a new card is
used to replace the old card. Where the property description for an account in
the current tax roll is different than the description of the property for a
prior year, but includes a portion or all of the property on which the unpaid
taxes are a lien, the full amount of the unpaid taxes shall be shown, and no
segregation of the value of the property need be made unless requested pursuant
to ORS 311.280 by a person desiring to pay a portion or all of such unpaid
taxes.
(2)
If delinquent tax payments are to be posted to the current tax roll, the tax
collector shall enter on the roll received, for each property assessment, all
taxes then unpaid and delinquent on such property, showing the tax year or years
and the amount of such taxes for each such year. A segregation of value of the
property and of the unpaid taxes applicable to each portion of the property
segregated shall be made whenever the property description for an account on
the current tax roll is different from a prior year or years, as described in
subsection (1) of this section. [Amended by 1965 c.344 §14]
311.130
[Repealed by 1965 c.344 §42]
311.135 Restoration of current assessment
roll after destruction or damage. (1) If the
current assessment roll of any county is destroyed or damaged by fire or other
disaster, the county assessor shall repair and restore the assessment roll,
extend all regular and lawful tax levies therein and deliver the restored roll
as a tax roll to the tax collector at the earliest practicable time.
(2)
The provisions of ORS 311.115 as to the time of delivery of a tax roll to the
tax collector by the assessor are waived in such case.
311.140 Restoration of tax rolls after
destruction or damage; preparing transcripts as rolls for unpaid taxes.
(1) If the tax rolls of any county are destroyed or damaged, the tax collector
of the county shall prepare transcripts of those parts of the rolls in which it
appears, from evidence in the possession of the tax collector or otherwise
obtainable, that taxes are unpaid on real or personal properties. The
Department of Revenue and the assessor of the county shall assist the tax
collector in the preparation of the transcripts.
(2)
The tax collector shall then certify that, to the best belief and knowledge of
the tax collector, the transcripts are a true and correct record of the taxes
remaining unpaid. When certified by the tax collector, the transcripts shall be
the tax rolls of the county for all taxes so determined to be unpaid.
(3)
Thereafter, the tax collector may make corrections of such tax rolls, pursuant
to ORS 311.205, to conform such rolls to the destroyed rolls. Such corrections
shall be considered to be clerical errors, except that where a taxpayer is
aggrieved by such correction, the taxpayer may within 60 days thereof petition
the county court for relief. The petition shall set forth in detail the facts
upon which the petitioner relies and the relief requested. The county court may
hear such petitions in a summary manner and shall issue its order denying the
relief requested or granting such relief as it determines proper. Any taxpayer
aggrieved by such order may petition to the Oregon Tax Court in the manner
provided in ORS 305.404 to 305.560.
(4)
The unpaid taxes exhibited in tax rolls prepared and certified in accordance
with this section are liens upon the real and personal properties therein
described, and shall have the same force and effect as the liens of taxes
charged in the original tax rolls of the county. Such taxes shall be subject to
the provisions of law for the collection of taxes on real or personal property.
[Amended by 1965 c.344 §15; 1995 c.79 §144; 1995 c.650 §77]
311.145 Supplying materials and clerical
help to restore rolls. The county court shall supply
and furnish the tax collector and assessor with the books and other materials
and clerical help necessary to carry out ORS 311.135 and 311.140.
311.150 Adding to, changing or correcting
rolls by vouchers; preservation of vouchers. (1) In
lieu of the procedures for additions, changes or corrections to the assessment
and tax rolls authorized by ORS 309.120, 311.205, 311.370 (5), 311.645, 312.140
(2) and 358.495, the officer in possession of the roll may prepare a voucher
for each correcting entry. The voucher shall state what change is to be made,
identify the tax account or accounts affected, provide sufficient evidence to
indicate the propriety of the transaction and the date the voucher is approved
by the officer in charge of the roll or an authorized deputy. The date the
voucher is completed and approved is the date the change shall become effective
and the voucher shall become a public record. The vouchers shall be numbered
and the voucher number shall appear on the assessment or tax roll adjacent to
the entry changing the roll.
(2)
The vouchers provided for in this section shall be preserved until the real
property tax rolls of the year affected by the voucher have been foreclosed and
the foreclosed property has been deeded to the county; or, in the case of
personal property, until one year after the tax account affected by the voucher
has been collected or canceled under the provisions of ORS 311.790. [1965 c.344
§6; 1975 c.514 §13]
311.160 Correction of rolls to reflect
order on appeal of large amount of value; apportionment 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
(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 (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 (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 (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
(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.
(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.
(3)
If the owner of the property, the value of which is subject to ORS 308.020, 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, 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]
311.165 Collection of taxes upon severance
and removal of improvements from the land. (1) If
in the opinion of the assessor:
(a)
It appears probable that real property improvements, whether assessed as
improvements only or as real property improvements assessed together with land
have been or will be severed from the land upon which they are situated and
have been or will be removed from such land;
(b)
It appears that the amount of taxes which have been levied against the property
in the current and prior years or which are anticipated to be levied for the
current assessment year will not be adequately secured by the value of the
property remaining in the tax account; and
(c)
It appears that unless prompt action is taken the taxes will not be collected,
then the assessor shall proceed to levy and the tax collector to collect the
taxes in the manner set forth in subsection (2) of this section.
(2)
If the amount of the taxes for the current year attributable to the property
improvements is not able to be determined, the assessor shall estimate the
taxes due for the current year. The assessor shall make demand upon the owner
of the improvements as shown by the most recent assessment roll, for payment of
the unpaid taxes attributable to the improvements for the current and all prior
years. Any payments shall be paid immediately upon demand of the assessor
either to the assessor for remittance to the tax collector or directly to the
tax collector of the county pursuant to ORS 311.370. If the taxes are not paid
immediately upon demand, the assessor shall certify the assessment and tax
levies so made by the assessor to the tax collector. For the purposes of
collection of the assessments, the owner shall be considered a taxpayer owning
personal property against which ad valorem taxes have been assessed. Review may
be had as provided in ORS 311.467. All taxes collected by the tax collector, or
taxes collected by the assessor and remitted to the tax collector shall be
credited to the real property account containing the improvements which were
the basis of the tax. [1973 c.343 §1; 1979 c.350 §12; 1979 c.689 §28; 1991
c.459 §230]
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; report; calculation. (1) Each
year, within five working days after preparation of the certificate required
under ORS 311.105, the county assessor shall report to the Department of
Revenue the information specified in this subsection for each taxing district
that, during that year, imposed a tax on property to fund the public school
system. The department shall prescribe the form for the report. The report
shall contain:
(a)
The amount of taxes on property to fund the public school system certified by
the taxing district as subject to the limits of section 11b, Article XI of the
Oregon Constitution.
(b)
The amount of revenue offset against the taxes identified under paragraph (a)
of this subsection.
(c)
The amount of taxes on property levied that are lost due to truncation in
calculation of the rate of a levy.
(d)
The total amount of taxes on property to fund the public school system actually
imposed on property in the district within the limits of section 11b, Article
XI of the Oregon Constitution.
(e)
The total amount of loss due to proration of the taxes on property, which is
the difference between the amount identified in paragraph (a) of this
subsection and the sum of the amounts identified in paragraphs (b) to (d) of
this subsection.
(2)
Each year the Department of Revenue shall prepare a report certifying the
amount of revenue lost by the public school system due to proration of taxes on
property under section 11b, Article XI of the Oregon Constitution, from the
information reported under subsection (1) of this section, and from any other
information available to the department.
(3)
For each taxing district that imposed a tax on property to fund the public
school system within the limits of section 11b, Article XI of the Oregon
Constitution, the amount certified under subsection (2) of this section shall
be calculated as follows:
(a)
There shall be subtracted from the amount of taxes on property certified by the
taxing district to fund the public school system that were subject to the
limits of section 11b, Article XI of the Oregon Constitution, the sum of:
(A)
The amount of revenue offset against the taxes identified under paragraph (a)
of this subsection; plus
(B)
The total amount of taxes on property to fund the public school system actually
imposed on property in the district within the limits of section 11b, Article
XI of the Oregon Constitution; plus
(C)
The total amount of taxes on property levied that are lost due to truncation in
the calculation of the rate of a levy.
(b)
The amount of revenue lost by each taxing district that imposed a tax on
property to fund the public school system shall be cumulated to arrive at the
total amount of revenue lost to the public school system as a result of the
limits of section 11b, Article XI of the Oregon Constitution. [1991 c.459 §229b]
Note:
311.175 to 311.183 were enacted into law by the Legislative Assembly but were
not added to or made a part of ORS chapter 311 or any series therein by
legislative action. See Preface to Oregon Revised Statutes for further
explanation.
311.177 Amount of taxes certified for
school taxing districts and county school fund for 1990-1991; report.
The Department of Revenue shall prepare a report of the total amount of taxes,
other than taxes to pay principal and interest on bonded indebtedness,
certified by each common and union high school district, education service
district, community college service district and community college district,
and the amount of taxes levied under particular voter approval by any county
for the county school fund, for the 1990-1991 tax year. [1991 c.459 §229c; 1997
c.271 §10]
Note: See
note under 311.175.
311.179 State school revenue replacement
obligation for 1991-1992; report; calculation.
(1) The Department of Revenue shall prepare a report of the state’s
constitutional replacement obligation for the 1991-1992 fiscal year. The
constitutional replacement obligation shall be the lesser of:
(a)
The amount as cumulated under ORS 311.175 (3)(b); or
(b)
The amount as calculated under subsection (2) of this section.
(2)
From the total amount of taxes on property that are subject to the limits of
section 11b, Article XI of the Oregon Constitution, certified by common and
union high school districts, education service districts, community college
districts and any taxes levied under particular voter approval by any county
for the county school fund for the 1990-1991 tax year, plus six percent
thereof, subtract:
(a)
The amount of revenue offset against all taxes on property subject to the
limits of section 11b, Article XI of the Oregon Constitution, certified by
taxing districts to fund the public school system during the 1991-1992 tax
year;
(b)
The amount of revenue lost for the 1991-1992 tax year due to truncation of the
tax rates for those taxes; and
(c)
The amount of taxes on property actually imposed by those districts to fund the
public school system for 1991-1992 within the limits of section 11b, Article XI
of the Oregon Constitution. [1991 c.459 §229d]
Note: See
note under 311.175.
311.181 State school revenue replacement
obligation for 1992-1993 through 1995-1996; reports; calculation.
(1) For each tax year beginning on or after July 1, 1992, and before July 1,
1996, the Department of Revenue shall prepare a report certifying the state’s
constitutional replacement obligation for the fiscal year. The constitutional
replacement obligation shall be the lesser of:
(a)
The amounts as cumulated under ORS 311.115 (3)(b); or
(b)
The amount as calculated under subsection (2) of this section.
(2)
From the total amount of taxes on property imposed by all taxing districts to
fund the public school system in the previous tax year, plus the amount
distributed by the state specifically designated as replacement revenue to
satisfy the requirements of section 11b (5), Article XI of the Oregon Constitution
in the previous year, plus six percent of the total thereof, subtract the total
amount of taxes on property actually imposed by all taxing districts to fund
the public school system for the current tax year within the limits of section
11b, Article XI of the Oregon Constitution. [1991 c.459 §229e]
Note: See
note under 311.175.
311.183 Correction of errors in reports;
presentation of reports and corrections to legislative committees.
(1) The Department of Revenue may correct any errors it discovers in any report
certified under ORS 311.175 to 311.181. Any corrections certified to the State
Board of Education before May 1 of any year shall be reflected in the formula
used by the board to distribute funds to school districts for that year.
(2)
The reports required under ORS 311.175 to 311.181 shall be certified to the
State Board of Education on or before December 15 of each year.
(3)
The department shall present the reports or corrections prepared or certified
by the department under ORS 311.175 to 311.181 to the Joint Interim Committee
on Revenue and School Finance, if the Legislative Assembly is not in session,
or if the Legislative Assembly is in session, to the Senate Revenue Committee
and to the House Revenue Committee. [1991 c.459 §229f]
Note: See
note under 311.175.
CORRECTING ERRORS OR OMISSIONS IN ROLLS
311.205 Correcting errors or omissions in
rolls. (1) After the assessor certifies the
assessment and tax roll to the tax collector, the officer in charge of the roll
may correct errors or omissions in the roll to conform to the facts, as
follows:
(a)
The officer may correct a clerical error. A clerical error is an error on the
roll which either arises from an error in the ad valorem tax records of the
assessor, or the records of the Department of Revenue for property assessed
under ORS 306.126, or which is a failure to correctly reflect the ad valorem
tax records of the assessor, or the records of the Department of Revenue for
property assessed under ORS 306.126, and which, had it been discovered by the
assessor or the department prior to the certification of the assessment and tax
roll of the year of assessment would have been corrected as a matter of course,
and the information necessary to make the correction is contained in such records.
Such errors include, but are not limited to, arithmetic and copying errors, and
the omission or misstatement of a land, improvement or other property value on
the roll.
(b)
The officer may correct an error in valuation judgment at any time in any
account when an appeal has been filed in the tax court alleging that the value
on the roll is incorrect, if the correction results in a reduction of the tax
owed on the account. Corrections under this paragraph to accounts appraised by
the department pursuant to ORS 306.126 and 308.505 to 308.665 may not be made
without the approval of the department. Errors in valuation judgment are those
where the assessor or the department would arrive at a different opinion of
value. The officer may correct any other error or omission of any kind.
Corrections that are not corrections of valuation judgment errors include, but
are not limited to, the elimination of an assessment to one taxpayer of
property belonging to another on the assessment date, the correction of a tax
limit calculation, the correction of a value changed on appeal, or the
correction of an error in the assessed value of property resulting from an
error in the identification of a unit of property, but not an error in a notice
filed under ORS 310.060.
(c)
The officer shall make any change requested by the Department of Revenue which
relates to an assessment of property made by the department under ORS 308.505
to 308.665.
(d)
The officer shall make any change ordered by the tax court or the Department of
Revenue under ORS 305.288 (1) to (6) or 306.115.
(e)
The officer shall make any change required under ORS 308A.089.
(2)(a)
The officer in charge of the roll shall make corrections with the assent and
concurrence of the assessor or the department. The direction for the correction
shall be made in writing and state the type of error and the statutory
authority for the correction. Corrections may be made to the roll for any year
or years not exceeding five years prior to the last roll so certified.
(b)
Any additional taxes resulting from corrections for years prior to the current
year shall be deemed assessed and imposed in the particular year or years as to
which the corrections apply. Addition of tax to a prior year’s tax roll, due to
corrections under this section, shall not be considered in calculating the
effect of the tax limitation under section 11b, Article XI of the Oregon
Constitution for the current year.
(3)
A correction made pursuant to this section shall be made in whatever manner
necessary to make the assessment, tax or other proceeding regular and valid.
The correction shall be distinguishable upon the roll, shall include the date
of the correction and shall identify the officer making the correction.
Whenever a correction is to be made after the assessor has delivered the roll
to the tax collector, the effect of which is to increase the assessment to
which it relates, except where made by order of the department, the procedure
prescribed in ORS 311.216 to 311.232 shall be followed; and the provisions
therein with respect to appeals shall likewise apply.
(4)
Corrections which would result in less than a $1,000 change in assessed value
or real market value shall not change the value for purposes of computing the
taxes levied against the property, but shall be made only for purposes of
correcting the office records.
(5)
The remedies under this section are in addition to other remedies provided by
law. [Amended by 1953 c.26 §2; 1957 c.324 §8; 1959 c.181 §2; 1961 c.234 §1;
1963 c.267 §1; 1965 c.344 §16; 1971 c.472 §3; 1973 c.402 §28; 1977 c.606 §2;
1979 c.687 §3; 1983 c.605 §5; 1991 c.459 §231; 1993 c.18 §73; 1993 c.270 §54;
1995 c.79 §146; 1995 c.127 §4; 1997 c.541 §278; 1999 c.21 §27; 2001 c.509 §2;
2007 c.590 §2]
311.206 Additional taxes resulting from
correction of error or omission; date of delinquency; limitations; prepayment.
(1)(a) Except as provided in subsections (4) and (5) of this section, when the
roll is corrected under ORS 311.205, and taxes are added to the roll, the
additional taxes shall be added to the tax extended against the property on the
general property tax roll for the tax year determined under subsections (2) and
(3) of this section, to be collected and distributed in the same manner as
other ad valorem property taxes imposed on the property.
(b)
Notwithstanding ORS 311.205 (2)(b), for purposes of collection and enforcement,
the additional taxes added to the roll under subsections (1) to (4) of this
section shall be considered delinquent as of the date the other taxes for the
year in which the additional taxes are added to the roll become delinquent.
(2)
When taxes for a single tax year are added to an assessment and tax roll under
subsection (1)(a) of this section, the additional taxes shall be added to the
tax extended against the property on the general property tax roll for the tax
year following the tax year in which the correction is made.
(3)(a)
When taxes for more than one tax year are added to an assessment and tax roll
under subsection (1)(a) of this section, the additional taxes for the earliest
tax year shall be added to the tax extended against the property on the general
property tax roll for the tax year following the tax year in which the
correction is made and additional taxes for each subsequent tax year through
the tax year in which the correction is made shall be added in chronological
order to the tax extended against the property on the general property tax roll
for the second, third, fourth, fifth and sixth tax years, as necessary,
following the tax year in which the correction is made.
(b)
For each tax year in which the additional tax is deferred under this
subsection, the county assessor shall enter the notation “deferred additional
tax liability” on the assessment and tax roll. The notation shall continue to
appear on subsequent assessment and tax rolls until all the additional taxes
have been added as required under this subsection. If the property is sold or
otherwise transferred, or is moved out of the county, the lien for the taxes
added under this subsection shall attach and the taxes are due and payable as
of the day before the sale or transfer, or, if the property is removed from the
county, five days before the removal, whichever is earlier. Additional taxes on
personal property or a manufactured structure imposed as a result of an error
corrected under ORS 311.205 is a personal debt due and owing from the owner to
which ORS 311.455 applies.
(4)
When additional taxes are added to the roll as the result of a request from the
Department of Revenue as described in ORS 311.205 (1)(c), the additional taxes
shall be added to the tax extended against the property on the general property
tax roll for the tax year following the current tax year, to be collected and
distributed in the same manner as other ad valorem property taxes imposed on
the property.
(5)
When additional taxes are added to the roll as the result of an order described
in ORS 311.205 (1)(d), the additional taxes shall be collected as provided in
ORS 311.513.
(6)
Notwithstanding subsection (1) of this section or other provision of law
establishing the delinquency date for additional taxes, additional taxes may
not be assessed and imposed if the correction is a result of:
(a)
The disqualification of property from a tax exemption granted erroneously by a
tax official; or
(b)
The failure by a tax official to timely disqualify property from a tax
exemption.
(7)
Subsection (6) of this section does not apply to a failure by a tax official to
timely disqualify property from a tax exemption if the property owner fails to
timely notify the assessor of a change in use of the property to a nonexempt
use.
(8)(a)
Except as provided in paragraph (b) of this subsection, additional taxes
arising from a correction under ORS 311.205 may be paid to the tax collector
prior to the completion of the next general property tax roll, pursuant to ORS
311.370.
(b)
The amount to be added to the tax extended against the property under
subsection (3)(a) of this section may be paid to the tax collector prior to the
completion of the tax roll to which the tax is to be added, pursuant to ORS
311.370. The tax collector may apply prepayments of additional taxes under this
paragraph for one or more future years to the taxes imposed on the next
following assessment and tax roll.
(9)
For purposes of this section, “additional taxes” includes increases in taxes
that have already been extended on the roll. [1975 c.780 §15; 1983 c.106 §1;
subsections (2) to (7) enacted as 1983 c.106 §3; 1985 c.784 §9; 1991 c.459 §232;
1993 c.270 §55; 1995 c.256 §6; 1999 c.500 §3; 1999 c.862 §1a; 2001 c.303 §7;
2003 c.274 §3; 2010 c.36 §1]
Note:
Section 2, chapter 36, Oregon Laws 2010, provides:
Sec. 2. (1)(a)
Except as provided in paragraph (b) of this subsection, the amendments to ORS
311.206 by section 1, chapter 36, Oregon Laws 2010, apply to corrections to the
roll made on or after May 27, 2010.
(b)
The amendments to ORS 311.206 by section 1, chapter 36, Oregon Laws 2010, apply
to corrections to the roll made on or after May 27, 2008, and before May 27,
2010, to the extent that additional taxes extended against property as a result
of an error corrected under ORS 311.205 remained outstanding, and regardless of
whether the additional taxes were delinquent, on November 1, 2010.
(2)
For additional taxes to which subsection (1)(b) of this section applies:
(a)
Additional taxes that were paid on or before the effective date of this 2011
Act [September 29, 2011] shall be refunded without interest under ORS 311.806.
(b)
When taxes for a single year are added to an assessment and tax roll under ORS
311.206 (1)(a), as amended by section 1, chapter 36, Oregon Laws 2010, the
additional taxes shall be added to the tax extended against the property on the
general property tax roll for the first tax year that begins on or after the
effective date of this 2011 Act.
(c)
When taxes for more than one tax year are added to an assessment and tax roll
under ORS 311.206 (1)(a), as amended by section 1, chapter 36, Oregon Laws
2010, the additional taxes for the earliest tax year shall be added to the tax
extended against the property on the general property tax roll for the first
tax year that begins after the effective date of this 2011 Act, and additional
taxes for each subsequent tax year through the tax year in which the correction
was made shall be added in chronological order to the tax extended against the
property on the general property tax roll for the second, third, fourth, fifth
and sixth tax years, as necessary, following the first tax year that begins after
the effective date of this 2011 Act.
(d)
All interest applicable to additional taxes payable pursuant to this subsection
shall be waived. [2010 c.36 §2; 2011 c.43 §1]
311.207 [1965
c.344 §18(1),(2),(9),(10) (enacted in lieu of 311.210); 1971 c.574 §3; 1977
c.584 §1; 1979 c.692 §6; 1991 c.459 §234; 1997 c.541 §281; renumbered 311.216
in 1997]
311.208 Notice required when current roll
corrections increase value; time for payment of additional taxes; appeals.
(1) The assessor shall notify the property owner of record or other person
claiming to own the property or occupying the property or in possession of the
property, if:
(a)
A correction is made that applies only to the current roll;
(b)
The correction is made after roll certification under ORS 311.105 and prior to
December 1 of the current tax year; and
(c)
The correction increases the value of the property.
(2)
If a correction described in subsection (1) of this section results in
additional taxes being added to the current roll, the additional taxes shall be
due and payable without interest if paid prior to the 16th of the month next
following the date the notice was sent under this section.
(3)
If the additional taxes described in subsection (2) of this section are not
paid prior to the 16th of the month next following the date the notice was sent
under this section, the additional taxes shall be considered for all purposes
of collection and enforcement of payment as having become delinquent on the
date the taxes would normally have become delinquent if the taxes had been
timely extended on the roll.
(4)
The notice described in subsection (1) of this section shall:
(a)
Be mailed prior to December 1 to the last-known address of the person described
in subsection (1) of this section;
(b)
Specify the date and the amount of the correction;
(c)
If additional tax is imposed, specify the date by which the additional tax may
be paid without interest; and
(d)
Include the owner’s right to file a petition with the county board of property
tax appeals not later than December 31 of the current tax year.
(5)
The correction shall be made by the officer in charge of the roll in the manner
described in ORS 311.205 (3).
(6)
A correction made under this section may be appealed to the board of property
tax appeals in the manner provided in ORS 309.100. [1997 c.541 §280; 2001 c.303
§10]
311.209 [1965
c.344 §18(3) (enacted in lieu of 311.210); 1979 c.692 §7; 1997 c.541 §282;
renumbered 311.219 in 1997]
311.210
[Amended by 1955 c.720 §2; 1959 c.56 §2; repealed by 1965 c.344 §17 (311.207,
311.209, 311.211 and 311.213 enacted in lieu of 311.210)]
311.211 [1965
c.344 §18(4), (5), (6), (7) (enacted in lieu of 311.210); 1977 c.870 §37; 1993
c.270 §56; 1995 c.650 §70; 1997 c.541 §§283,284; renumbered 311.223 in 1997]
311.212 [1991
c.459 §236; renumbered 311.226 in 1997]
311.213 [1965
c.344 §18(8) (enacted in lieu of 311.210); 1975 c.704 §1; 1995 c.256 §7;
renumbered 311.229 in 1997]
311.215
[Amended by 1981 c.897 §46; renumbered 311.232 in 1997]
311.216 Notice of intention to add omitted
property to rolls; treatment of unreported or understated property; duty of tax
collector. (1) Whenever the assessor discovers or
receives credible information, or if the assessor has reason to believe that
any real or personal property, including property subject to assessment by the
Department of Revenue, or any buildings, structures, improvements or timber on
land previously assessed without the same, has from any cause been omitted, in
whole or in part, from assessment and taxation on the current assessment and
tax rolls or on any such rolls for any year or years not exceeding five years
prior to the last certified roll, the assessor shall give notice as provided in
ORS 311.219.
(2)
Property or the excess cost of property, after adjustment to reflect real
market value, shall be presumed to be omitted property subject to additional
assessment as provided in ORS 311.216 to 311.232 whenever the assessor
discovers or receives credible information:
(a)
That the addition of any building, structure, improvement, machinery or
equipment was not reported in a return filed under ORS 308.285 or 308.290; or
(b)
That the cost as of January 1 of any building, structure, improvement,
machinery or equipment reported in a return required by the assessor under ORS
308.285 or 308.290 exceeds the cost stated in the return.
(3)
If the tax collector discovers or receives credible information or if the tax
collector has reason to believe that any property subject to taxation has been
omitted from the tax roll, the tax collector shall immediately bring this to
the attention of the assessor by written notice. [Formerly 311.207; 1999 c.21 §28;
1999 c.500 §4; 2003 c.46 §27]
311.219 Notice of intention to assess
omitted property. Notice shall be given to the
person claiming to own the property or occupying it or in possession thereof of
the assessor’s intention to add the property to the assessment or tax roll
under ORS 311.216 to 311.232 and to assess the property in such person’s name.
Where the assessor has reason to believe the property is either no longer in
existence or is outside the county, the assessor shall give the notice to the
owner or the person in possession on the assessment date of the year or years
as to which the property was omitted. The notice shall be in writing, mailed to
the person’s last-known address. It shall describe the property in general
terms, and require the person to appear at a specified time, not less than 20
days after mailing the notice, and to show cause, if any, why the property
should not be added to the assessment and tax roll and assessed to such person.
[Formerly 311.209]
311.220
[Amended by 1971 c.384 §1; 1989 c.297 §1; 1991 c.459 §237; renumbered 311.235
in 1997]
311.223 Correction of rolls; filing statement
of facts; notice to taxpayer; powers of assessor; appeals.
(1) If the person or party notified as provided in ORS 311.219 does not appear
or if the person or party appears and fails to show good and sufficient cause
why the assessment shall not be made, the assessor shall proceed to correct the
assessment or tax roll or rolls from which the property was omitted. The
assessor shall add the property to the tax roll or rolls, with the proper
valuation, and extend on the tax roll or rolls taxes at the consolidated rate
under ORS 310.147 that is applicable in the code area in which the property was
located for each year as to which it was omitted. To carry out the correction
of a tax roll or rolls the assessor shall send a written statement to the tax
collector instructing the tax collector to make the necessary changes on the
tax roll. The statement shall contain all of the information needed by the tax
collector to make the changes in the roll and it shall be dated and signed by
the assessor or the deputy of the assessor. The tax collector shall then
correct the tax roll.
(2)
Immediately after the assessor corrects the assessment or tax roll, the
assessor shall file in the office of the assessor a statement of the facts or
evidence on which the assessor based the correction and notify the taxpayer by
written notice, sent by first class mail to the taxpayer’s last-known address,
of:
(a)
The date and amount of the correction;
(b)
If a penalty for failing to timely file a real, combined or personal property
return as required by ORS 308.290 is being imposed under ORS 308.295 or
308.296, the amount of the penalty;
(c)
An explanation of the collection procedures applicable to the corrected amount,
or applicable to the penalty; and
(d)
An explanation of the taxpayer’s right to appeal under subsection (4) of this
section and the procedures for making the appeal.
(3)
To enable the assessor to comply with this section, the assessor is invested
with all the powers of the county clerk under the law in force during the years
for which correction may be made under ORS 311.216 to 311.232 and thereafter.
(4)
Any person aggrieved by an assessment made under ORS 311.216 to 311.232 may
appeal to the tax court within 90 days after the correction of the roll as
provided in ORS 305.280 and 305.560. If a penalty under ORS 308.295 or 308.296
is imposed for failing to timely file a real, combined or personal property
return with respect to the assessment under ORS 311.216 to 311.232, the
imposition of the penalty may be appealed to the tax court. The appeal of the
penalty must be brought within the same period of time as an assessment under
ORS 311.216 to 311.232 may be appealed to the tax court. An appeal of the value
assigned under this section, or of any penalty described in subsection (2)(b)
of this section, may not be made to the board of property tax appeals under ORS
309.100. [Formerly 311.211; 2001 c.114 §27; 2001 c.303 §1; 2007 c.452 §1; 2011
c.204 §9]
311.226 Tax deemed assessed and imposed in
year for which property was omitted. Omitted
property shall be deemed assessed and any tax on it shall be deemed imposed in
the year or years as to which the property was omitted. Addition of omitted
property to the tax roll in the year in which it is discovered shall not be
considered in making the determination of the amount of tax imposed in
calculating the effect of the tax limitation under section 11b, Article XI of
the Oregon Constitution in that year. [Formerly 311.212]
311.229 Taxes added to rolls become liens;
delinquency of additional taxes; interest added for willful evasion;
prepayment. (1) When the taxes are added to an
assessment or tax roll under ORS 311.216 to 311.232, the additional taxes shall
be added to the tax extended against the property on the general property tax
roll for the tax year following the current tax year, to be collected and
distributed in the same manner as other ad valorem property taxes imposed on
the property. Notwithstanding ORS 311.226, for purposes of collection and
enforcement, the additional taxes added to the roll under this subsection shall
be considered delinquent as of the date the other taxes for the year in which
the additional taxes are added to the roll become delinquent.
(2)
When it appears to the satisfaction of the assessor that the omission of the
property was due to a willful attempt to evade the payment of taxes on the
property, then the assessor shall so advise the tax collector and interest at
the rate provided in ORS 311.505 (2) shall be added to the amounts so charged,
which interest shall be computed from the date or dates that payment of the
charges were properly due, and which interest shall continue to run until
payment of the charges.
(3)
Additional taxes arising from the assessment of omitted property under ORS
311.216 to 311.232 may be paid to the tax collector prior to the completion of
the next general property tax roll, pursuant to ORS 311.370.
(4)
For purposes of this section, “additional taxes” includes increases in taxes
that have already been extended on the roll. [Formerly 311.213; 1999 c.862 §2;
2001 c.303 §8]
311.232 Mandamus to require placing
omitted property on roll. If any officer described in ORS
311.216 to 311.232 fails to comply with ORS 311.216 to 311.232 on the discovery
by the officer, or on credible information being furnished by another person,
that property has been omitted from taxation, the state, on the relation of any
state officer or of any taxpayer of the county in which the failure occurs, may
proceed against the officer in any court of competent jurisdiction by mandamus
to compel the officer to comply with ORS 311.216 to 311.232. In the trial of
the suit the question of what constitutes credible information is a question of
fact to be determined by the court trying the case in the same manner other
issues of fact are determined. If judgment is rendered that credible
information has been discovered by or furnished to the officer, or that the
officer has reason to believe that property has been omitted from taxation, the
officer shall forthwith place the omitted property on the assessment and tax
roll in accordance with ORS 311.216 to 311.232. If judgment is rendered against
the officer, the officer shall be liable for all costs of the mandamus suit,
and for a reasonable attorney fee at trial and on appeal for relator’s attorney, which shall be taxed as a part of the
costs of the suit. If proceedings are instituted under this section on the
relation of any private citizen, the relator shall
give bond to the satisfaction of the court to pay all costs which may be
recovered against the relator. [Formerly 311.215]
311.234 Correction in maximum assessed
value; requirements; limitation; filing deadline; appeals.
(1) Notwithstanding ORS 311.205 (1)(b), the current owner of property or other
person obligated to pay taxes imposed on property may petition the county
assessor for a correction in the maximum assessed value of the property for the
current tax year.
(2)
Pursuant to a petition filed under this section, the assessor may correct the
maximum assessed value of the property for the current tax year if there is a
demonstrated difference between the actual square footage of the property as of
the assessment date for the current tax year and the square footage of the
property as shown in the records of the assessor for the tax year.
(3)
The correction made under this section may not be proportionally different from
the proportional difference between the original square footage of the property
as shown in the assessor’s records and the actual square footage of the
property as of the assessment date for the current tax year.
(4)
Notwithstanding subsection (3) of this section, the correction made under this
section may not cause the maximum assessed value of the property to increase by
more than three percent from the maximum assessed value of the property for the
preceding tax year.
(5)
A petition filed under this section must be on the form and contain the
information prescribed by the Department of Revenue and must be filed with the
county assessor on or before December 31 of the current tax year.
(6)
A decision by the assessor pursuant to a petition filed under this section may
be appealed under ORS 305.275. [2001 c.764 §2; 2007 c.516 §3; 2009 c.443 §4]
311.235 Bona fide purchaser; when taxes
become lien. No ad valorem taxes imposed on real
property, a manufactured structure or a floating home purchased by a bona fide
purchaser shall be a lien on the real property, manufactured structure or
floating home unless at the time of purchase the taxes were a matter of public
record. For the purposes of this section, if the tax roll has not been prepared
for the tax year in which the purchase occurred, taxes levied or to be levied
for the tax year of purchase are taxes which are a matter of public record. A
bona fide purchaser is an individual purchaser of a fee simple interest in a
single property, who acquires the property in good faith, in an arm’s-length
transaction and for fair market value and adequate consideration. [Formerly
311.220]
TIME AND MANNER OF COLLECTION
311.250 Tax statements; rules.
(1) Except as to real property assessed to “unknown owners” pursuant to ORS
308.240 (2), on or before October 25 in each year, the tax collector shall
deliver or mail to each person (as defined in ORS 311.605) shown on the tax
roll as an owner of real or personal property, or to an agent or representative
authorized in writing pursuant to ORS 308.215 by such person, a written
statement of property taxes payable on the following November 15.
(2)
The failure of a taxpayer to receive the statement described in this section
shall not invalidate any assessment, levy, tax, or proceeding to collect tax.
(3)
The tax collector shall not be liable for failure to deliver or mail the tax
statements by October 25 as provided in subsection (1) of this section if such
failure was caused by not receiving the tax roll from the assessor by the time
provided by law or by reason of any other circumstance beyond the control of
the tax collector. In such case the tax collector shall deliver or mail the
statements as soon as possible.
(4)
Where, for any reason the taxes due on any property on the assessment roll in
any year cannot be ascertained from the tax roll by November 5 of that year,
within 15 days thereafter the owner or other person liable for or desiring to
pay the taxes on such property may tender to the tax collector, and the tax
collector may collect, a payment of all or part of the taxes estimated by the
tax collector to be due on such property. Immediately after the taxes are
actually extended on the tax roll, the tax collector shall credit the amount
paid as provided by law, allowing the discount under ORS 311.505 and not
charging interest for the amount of taxes satisfied by such payment. Where
there has been an underpayment, additional taxes shall be collected, and where
there has been an overpayment, refund shall be made as otherwise provided by
law.
(5)
The tax statement described in this section shall be designed by the Department
of Revenue and shall contain such information as the department shall prescribe
by rule including:
(a)
The real market value of the property for which the tax statement is being
prepared (or the property’s specially assessed value if the property is subject
to special assessment) for the current and prior tax year;
(b)
The property’s assessed value for the current and prior tax year; and
(c)
The total amount of taxes due on the property. [1963 c.311 §2; 1965 c.344 §19;
1967 c.293 §21; 1967 c.568 §2; 1985 c.613 §26; 1991 c.459 §238; 1993 c.18 §74;
1993 c.270 §57; 1997 c.541 §286; 2003 c.400 §2]
311.252 Copy of tax statement to be sent
to mortgagee paying taxes; procedure when information otherwise transmitted.
(1) If a mortgagee is required or authorized to pay the ad valorem taxes on a
manufactured structure or on real property that is subject to the mortgage by a
provision contained in the mortgage instrument, upon written request sent to
the tax collector, the tax collector shall send a copy of the statement
required to be mailed to the taxpayer under ORS 311.250 to the mortgagee. The
request by the mortgagee for the sending of the copy shall be made to the tax
collector on or before October 1 of each year and shall state that the
mortgagee has the duty or is authorized to pay the taxes for the owner of the
property.
(2)
The tax collector and any mortgagee referred to in subsection (1) of this
section may agree that a computer record containing the information required by
the Department of Revenue may be delivered to the mortgagee instead of a copy
of the tax statement required by subsection (1) of this section.
(3)
For the purposes of this section, the holder of a perfected security interest
in a manufactured structure is considered a “mortgagee” and the perfected
security interest is considered a “mortgage.” [1967 c.568 §4; 1971 c.379 §1;
1971 c.529 §35; 1971 c.752 §1; 1973 c.82 §1; 1981 c.804 §87; 1983 s.s. c.5 §21; 1987 c.313 §2; 1991 c.459 §239; 1993 c.313 §1;
1997 c.541 §287; 2003 c.108 §3]
311.253 Use of computer record to comply
with ORS 311.250; agreement to use record instead of tax statements; rules.
(1) Notwithstanding ORS 311.250, if to meet the requirements of ORS 311.250,
the tax collector must deliver or mail multiple tax statements to the same
person, as defined in ORS 311.605, the tax collector may, at the request of the
person made in writing, in lieu of the required tax statements, deliver or mail
to the person a computer record that contains the name and last-known
address of the person, and for each of the properties for which an individual
tax statement would otherwise be required, such information as the Department
of Revenue may prescribe by rule and any other information mutually agreed to
by the tax collector and the person.
(2)
Any request made under this section must be made to the tax collector by the
person on or before October 1 of each year. If upon mutual agreement of the
parties, the tax collector complies with the request in accordance with the
agreement, the tax collector is relieved of responsibility of delivering or
mailing tax statements in any other manner.
(3)
Any information required by ORS 311.250 to appear on a tax statement that is
not included in the computer record authorized by this section shall appear on
the face of the tax receipt given under ORS 311.361. This section shall not
apply to a mortgagee required or authorized to pay ad valorem taxes to which
ORS 311.252 applies.
(4)
As used in this section and ORS 311.252, “computer record” means information
stored by any means of electronic storage or paper on which is printed
information retrieved from a computer or other form of electronic storage. [1981
c.364 §1; 1997 c.541 §288; 2003 c.108 §1]
311.255 Taxes, other charges of taxing
agencies and water improvement company charges collected with county taxes.
(1) All ad valorem property taxes, taxes on property that are imposed upon
property subject to ad valorem taxation and all special assessments, fees or
other charges required by law to be placed upon the tax roll, which have been
lawfully levied or imposed and certified to the assessor by any taxing district
authorized by law to levy or impose such taxes, assessments, fees or charges,
shall be collected by the tax collector, only in the same manner and at the
same time as taxes for county purposes are collected.
(2)
No taxing district may separately charge or collect any tax on property that is
imposed upon property subject to ad valorem taxation certified under ORS
310.060, in advance or otherwise.
(3)
Charges of a water improvement company organized under ORS 554.005 to 554.340
shall be collected in the same manner as taxes under subsection (1) of this
section if the charges are certified to the assessor by the company board of
directors under ORS 554.130. [Amended by 1965 c.344 §20; 1991 c.459 §240; 1997
c.541 §289; 1997 c.819 §16]
311.260 Payment of taxes in United States
money. Except as provided in ORS 311.265, all
taxes levied in this state shall be collected and paid in lawful money of the
United States, and not otherwise. [Amended by 1965 c.344 §21]
311.265 Payment of taxes with warrants.
(1) Any warrant of a county or of any municipal corporation, taxing district or
political subdivision shall be received, without regard to priority of issue or
registration, in payment of any tax levied for the fund on which the warrant is
drawn, except that a warrant not immediately redeemable shall not be received
on any tax or part of a tax specifically levied or budgeted for the payment of
principal or interest of bonded indebtedness. The tax collector shall not
accept from any taxpayer warrants in a larger amount than the particular tax or
part of a tax such taxpayer may be entitled to pay in such warrants.
(2)
The tax collector shall note on each tax receipt and copy thereof the number
and amount of each warrant the tax collector receives and shall write or stamp
across the face of each warrant the date of receipt and the words “Received for
taxes.” No warrant received in payment of taxes shall draw interest after the
date of receipt.
(3)
This section does not apply to special assessments, appearing on the tax roll,
levied by an irrigation, drainage or water supply district.
311.270 Discounting county orders
prohibited. No county officer shall purchase or
receive in payment of taxes or in exchange, or otherwise, any county orders or
any demand against the county of the county officer for a claim allowed by the
proper officer to allow the claim during the term of office of the county
officer, for an amount less than that expressed on the face of the order or
demand.
311.275 Grantor and grantee or buyer and
seller proportionally liable. As between
the grantor and the grantee of real property or the buyer and seller of
personal property, when there is no express agreement as to payment of the
taxes on the property becoming due and payable for the fiscal year in which the
sale occurs, the grantor or seller is liable for the same proportion of the
taxes as the part of the fiscal year prior to the day of the sale of the
property bears to the whole of the fiscal year, and the grantee or buyer is
liable for the remainder of the taxes. [Amended by 1977 c.718 §5]
311.280 Payment of taxes on part of
property assessed as one parcel; division; when division not allowed; division
between manufactured structure and parcel. (1)
Any person desiring to pay taxes on any part of any real estate assessed as one
parcel or tract may do so by applying to the county assessor or deputy county
assessor. The county assessor shall determine the relative or proportionate
value such part bears to the value of the whole tract assessed, and shall file
a statement thereof with the tax collector, on which basis the assessment shall
be divided and taxes shall be collected accordingly.
(2)
The assessor or tax collector shall not divide an assessment under this section
unless the person calling for the division of assessment owns, or holds a
mortgage or other lien on that part only of such area on which the person
desires to pay the taxes, and has filed with the assessor a true copy of the
deed, contract of sale, mortgage or other instrument evidencing the interest in
the part; provided that whenever such instrument is otherwise recorded in the
county records, such filing shall not be required.
(3)
The assessor or tax collector shall not divide an assessment under this section
unless all ad valorem taxes, fees and other charges required to be placed upon
the tax roll that have been certified for collection under ORS 311.105 and
311.110 and become a lien upon the entire parcel of property have been paid.
However, if the applicant for the division is a public body, only the portion
of such taxes, fees and other charges apportionable
to the part of the real estate owned by the public body, or on which the public
body holds a mortgage or other lien, need be paid. As used in this subsection, “public
body” means the United States, its agencies and instrumentalities, the state, a
county, city, school district, irrigation or drainage district, a port, a water
district and all other public or municipal corporations in the state exempt
from tax under ORS 307.040 or 307.090.
(4)
In the case of a parcel or tract of real estate which is being assessed under
one of the special assessment laws listed in ORS 308A.733 (2) or under ORS 358.480
to 358.545, the assessor or tax collector shall not divide the assessment
unless the portion of any additional taxes or penalty apportionable
to the part of the property disqualified from special assessment is paid.
(5)
In the case of property within the jurisdiction of a city or county which has
adopted minor land partition regulations pursuant to ORS 92.046, the assessor
shall not divide an assessment unless the person calling for the division of
assessment has filed with the assessor evidence that the division has been
approved as required by such regulations.
(6)
Whenever a manufactured structure is assessed as real property under ORS
308.875, and the security interest holder of the manufactured structure is a
person different from the owner of the parcel of land upon which it is
situated, the security interest holder may apply to the assessor for a division
of the value of the entire parcel between the value of the manufactured
structure and the value of the remainder of the parcel. Using this value
division, the tax collector shall allocate the taxes between the manufactured
structure and the remainder of the parcel, and the security interest holder of
the manufactured structure may pay the taxes on the value attributable to the
manufactured structure and thereby free the manufactured structure from the
lien of those taxes. If a division is made and taxes and special assessments
are paid on the value attributable to the manufactured structure, the county
may reclassify the manufactured structure as personal property, forward the
ownership document application information to the Department of Consumer and
Business Services and allow the structure to be moved as provided in ORS
446.631 without payment of the taxes and special assessments attributable to
the remainder of the parcel.
(7)
If protest is filed to the division, the matter shall be heard by the county
commissioners or the county court (as defined in ORS 306.005) at its next
regular session for transaction of county business, who shall make a final
division of the assessment, and the tax collector shall collect and receipt for
the taxes as so determined and ordered.
(8)
No person shall apply in any year under this section for a division of the
assessment of a subdivision made on the assessment roll prepared as of January
1 of the year in which the subdivision is finally approved. [Amended by 1953
c.109 §2; subsection (3) enacted as 1965 c.393 §3; 1967 c.58 §1; 1971 c.529 §16;
1975 c.579 §1; 1977 c.884 §17; 1979 c.689 §19; 1981 c.632 §1; 1983 c.748 §5;
1985 c.16 §457; 1985 c.613 §6; 1991 c.459 §241; 1993 c.6 §5; 1997 c.541 §290;
1999 c.314 §86; 2001 c.540 §22; 2003 c.655 §69]
311.285 Rights of occupant or tenant
paying tax. If any tax on any real estate is paid
by or collected from an occupant or tenant when there is some other person who,
by agreement or otherwise, ought to pay the tax, or any part thereof, the
occupant or tenant shall be entitled to recover by action the amount which the
person should have paid with interest thereon, or the occupant or tenant may
retain the same out of any rent due or accruing from the occupant or tenant to
such person for real estate on which the tax is so paid.
311.290
[Repealed by 1953 c.705 §2]
311.325
[Repealed by 1965 c.344 §42]
311.330
[Repealed by 1965 c.344 §42]
311.335
[Repealed by 1969 c.595 §17]
311.340
[Repealed by 1969 c.595 §17]
311.345 Damages and interest for failure
to settle taxes on assessment roll or pay over tax moneys.
(1) If a tax collector fails to make settlement of the taxes included in the
assessment roll within the time required by ORS 311.395, the tax collector
shall be charged with damages in an amount equaling five percent of the amount
not settled within the time required by ORS 311.395, plus 12 percent interest
per year on the damages from the day payment should have been made of the
balance of unsettled taxes due from the tax collector.
(2)
If a tax collector neglects or refuses to pay over all moneys received for
taxes to the county treasurer, the tax collector shall, in addition to the
criminal penalty provided for in ORS 311.990 (6), be liable to pay damages in
an amount equaling 10 percent of the amount not paid over, plus 12 percent
interest per year on the damages from the day payment should have been made.
(3)
The moneys, damages and interest authorized to be collected under this section
may be collected by suit upon the bond of the tax collector for the recovery of
the same.
(4)
If a county treasurer neglects or refuses to distribute moneys in the unsegregated tax collections account as required by ORS
311.395 (6), the county treasurer shall be liable to pay damages in an amount
equaling 10 percent of the amount not distributed as required by ORS 311.395,
plus 12 percent interest per year on the damages from the day distribution
should have been made. [Amended by 1963 c.238 §13; 1969 c.595 §13; 1979 c.689 §20;
1985 c.162 §5; 2003 c.190 §§14,15; 2007 c.537 §6]
311.350 Money for distinct and specified
object. Money collected or received by any
officer for a distinct and specified object shall be kept as a separate fund
for the specified object and no portion shall be paid or applied to any other
object or purpose without due authority.
311.355
[Repealed by 1965 c.344 §22 (311.356 and 311.361 enacted in lieu of 311.355)]
311.356 Receipt and notation by tax
collector of property tax payments; crediting payments.
(1) After receipt of the tax roll each year the tax collector shall receive and
receipt for all moneys received for taxes and other amounts charged on such
roll, and for each payment, shall note on the tax roll at the appropriate
property assessment the following:
(a)
The date payment was received.
(b)
The amount of the payment.
(c)
The discount allowed, if any.
(d)
The interest charged, if any.
(e)
The number of the receipt issued for such payment.
(2)
Except as provided under subsection (3)(a) and (c) of this section, the tax
collector shall credit all payments of property taxes as follows:
(a)
First, to the payment of any taxes assessed against and due on the property for
which the payment was made, paying first the earliest such taxes due on that
property; and
(b)
Second, to the payment of taxes assessed on any other property which have by
any means become a lien against the property for which the payment was made.
(3)(a)
Payments of property taxes made by the state on behalf of tax-deferred
homestead property under ORS 311.666 to 311.701 shall be credited to the
current tax year.
(b)
At the election of the taxpayer, payments of property taxes made by the
taxpayer on behalf of tax-deferred homestead property under ORS 311.666 to
311.701 shall be credited as provided in subsection (2) of this section, except
that the payments shall be credited first to the payment of taxes that are not
qualified to be deferred under ORS 311.688 (1), paying first the earliest of
such taxes due on that property.
(c)
Notwithstanding any contrary direction from the taxpayer, the tax collector
shall credit payments of property taxes to the latest year for which taxes are
due on the property for which payment is made if:
(A)
The payment is made by a payer who is a mortgagee, beneficiary under a deed of
trust or vendor under a land sales contract and who pays taxes on behalf of any
taxpayer; and
(B)
The mortgagee, beneficiary or vendor directs that the payment be credited to
the latest year for which taxes are due on the property; and
(C)
The mortgagee, beneficiary or vendor includes in the payment submitted with the
direction given under subparagraph (B) of this paragraph only the amounts for
the payment of taxes on one or more properties for which delinquent taxes are
owed and does not include in that payment taxes on property for which no
delinquent taxes are owed.
(d)
If the mortgagee, beneficiary or vendor does not direct the tax collector as to
the application of taxes being paid, then the tax collector shall apply all
payments as provided under subsection (2) of this section.
(4)
The tax collector may, for convenience, divide the tax roll, as payments are
made, into two portions, and file each separately, one portion containing the
paid accounts and another portion containing the unpaid accounts. From time to
time, and no later than the receipt of the next year’s tax roll, the tax
collector shall compute and indicate on the tax roll the unpaid balance of
taxes for each property assessment. [1965 c.344 §23 (enacted in lieu of
311.355); 1985 c.162 §6; 1987 c.219 §1; 1987 c.529 §3; 1989 c.601 §1; 1993
c.313 §2; 1999 c.22 §2; 2011 c.723 §20]
Note: See
note under 311.666.
311.360
[Repealed by 1965 c.344 §42]
311.361 Form of tax receipt; numbering;
taxpayer’s copy; temporary receipt; destruction of receipts.
(1) Every tax receipt shall state plainly on its face the name of the county,
the fiscal year for which the taxes entered therein have been levied followed
by the word “Taxes.” The receipt shall show the exact amount paid, the date of
payment, the property on which the taxes were paid and the code area for the
property. The tax collector shall keep a stub receipt or a copy of each receipt
or a computer record of the same information on each receipt issued and such
stub receipt, copy or computer record shall be a public record. The receipts
shall be numbered consecutively except that if more than one validating machine
is used in validating and numbering the receipts, a consecutive number series
may be used for each machine if the series is identified by a machine number or
letter. The stubs or copies of the receipts, or the computer record, shall
contain the post-office or residence address of the taxpayer, which may be
ascertained and entered at the time of the payment. Preparation of a microfilm,
a microfiche or an electronically stored record of the receipts constitutes a
computer record.
(2)
If the tax statement has been sent to the taxpayer with a copy to be retained
by the taxpayer, no copy of the receipt need be given or sent to the taxpayer
unless the taxpayer requests one.
(3)
A temporary or interim receipt may be issued on payment of any installment of
less than one-quarter of a particular tax account, each such receipt to be
entered in the records of the tax collector’s office.
(4)
Notwithstanding any other provision of law, the tax collector’s copy of the tax
receipt may be destroyed when seven years have elapsed from the date the
receipt was issued. [1965 c.344 §24 (enacted in lieu of 311.355); 1979 c.701 §1;
1993 c.6 §9; 2003 c.108 §2]
311.365
[Repealed by 1965 c.344 §42]
311.370 Receipts for taxes collected in
advance of extension on the tax roll; entries in assessment roll; deposit of
moneys in special account; posting payments; excess collections or
deficiencies; reimbursement for refunds. (1)(a) For
all taxes, penalties and other charges collected by the tax collector under,
including, but not limited to, ORS 92.095, 100.110, 285C.050 to 285C.250,
308.260, 308.865, 308A.119, 308A.324, 308A.700 to 308A.733, 311.165, 311.206,
311.229, 311.405 (4) or (5), 311.415, 311.465, 354.690, 358.525, 446.631 and
454.225, the tax collector shall issue receipts similar in form to the receipts
issued on payment of taxes regularly charged on the tax roll.
(b)
The assessor shall enter all assessments of property to which paragraph (a) of
this subsection applies in the assessment roll and shall make proper entries
showing the extension of the taxes in the usual manner and as though no payment
to the tax collector had been made.
(2)
Upon receipt thereof, the tax collector shall deposit with the county treasurer
all money collected by the tax collector under subsection (1) of this section.
The county treasurer shall issue to the tax collector duplicate receipts for
the money and shall hold it in a special account in the name of the tax
collector.
(3)
Upon delivery of the assessment roll pursuant to ORS 311.115, the tax collector
shall post the payments evidenced by the receipts, and the amount of any
underpayment or overpayment. The tax collector shall then make a statement to
the county treasurer which shall specify the amount to be retained in the
special account to make the refunds required under subsection (4) of this
section. The tax collector shall direct the county treasurer to transfer the
balance in the special account to the unsegregated
tax collections account described in ORS 311.385.
(4)
Any sum collected by the tax collector that exceeds the amount extended on the
tax roll as provided in subsection (1)(b) of this section by more than $10
shall be refunded to the taxpayer by the county treasurer upon receiving
instructions for doing so from the tax collector. If an amount remains that
cannot be refunded by June 30 of the next calendar year, the tax collector
shall instruct the treasurer to transfer the amount to the unsegregated
tax collections account described in ORS 311.385.
(5)
If a sum less than the tax charged on the tax roll has been collected, the
deficiency shall be canceled by the tax collector if such sum is $10 or less,
and the tax collector shall note upon the tax roll opposite the appropriate
account, “Tax deficiency canceled pursuant to ORS 311.370.” Otherwise, the
deficiency shall be collected as provided by law.
(6)
If an appeal that is perfected under ORS 311.467 for taxes collected under ORS
311.465 results in a refund under ORS 311.806, the reimbursement for the refund
to the unsegregated tax collections account shall be
made from the account provided for in subsection (2) of this section. [Amended
by 1965 c.344 §25; 1967 c.93 §3; 1969 c.605 §19; 1971 c.230 §2; 1971 c.573 §2;
1975 c.365 §3; 1975 c.514 §16; 1977 c.892 §36; 1979 c.350 §1; 1979 c.702 §4;
1985 c.162 §7; 1991 c.459 §242; 1995 c.726 §2; 1999 c.314 §78; 2001 c.229 §4;
2001 c.303 §9; 2001 c.753 §9; 2003 c.655 §70; 2003 c.662 §51; 2009 c.52 §1]
311.373 [1983
c.474 §1; repealed by 1993 c.270 §73]
TAX DISTRIBUTION PROCEDURE
311.375 Forwarding state taxes by county
treasurers. (1) On or before December 1 in each
year each county treasurer shall pay over to the State Treasurer one-half of
the amount of state taxes charged to the county of the county treasurer for the
fiscal year then current. In similar manner the county treasurer shall pay over
one-quarter of such taxes on or before March 1, and the remainder of such taxes
on or before June 1, of the fiscal year.
(2)
Each such payment of state taxes shall be made without deduction for any cause
out of the first moneys collected and paid into the county treasury over which
the county has control.
(3)
If a county fails to pay to the State Treasurer its entire apportionment of the
taxes within 30 days after the dates prescribed in subsection (1) of this
section, the unpaid balance shall be deemed delinquent, and is a debt due and
owing by the county to the state and the county shall pay the legal rate of
interest thereon from such date until paid. The payment of such interest shall
not relieve the county treasurer from any penalty imposed by law for failure to
pay such taxes as required by law.
(4)
If a county treasurer fails to pay to the State Treasurer any money in the
hands of the county treasurer for the payment of the amount of state taxes
charged to the county at the time prescribed in subsection (1) of this section,
the county treasurer shall, in addition to other penalties, be liable to the
following:
(a)
If the county treasurer fails for a period of 10 days after the time
prescribed, the county treasurer shall forfeit to the state 20 percent on the
amount withheld.
(b)
If the county treasurer fails for a period of 30 days after the time
prescribed, the county treasurer shall forfeit the office as treasurer and is a
public defaulter. [Amended by 1991 c.220 §4]
311.385 Deposit of property tax moneys in unsegregated tax collections account; time requirements.
(1) The tax collector shall deposit all property tax moneys with the county
treasurer no later than:
(a)
One business day after:
(A)
Payment of the moneys is made in person at the office of the tax collector; or
(B)
The tax collector receives moneys collected by a financial institution or other
collection agency; or
(b)
Thirty calendar days after the payment arrives by mail in the county mail
receptacle.
(2)
The tax collector shall take a receipt for all moneys deposited with the county
treasurer.
(3)
Property tax moneys shall not be deposited in any account other than the unsegregated tax collections account, except as provided in
ORS 311.370, 311.484 and 311.508.
(4)
No later than one business day after receiving notice of collection of tax
moneys by a financial institution or other collection agency, the tax collector
shall notify the county treasurer of the collection of those tax moneys.
(5)
Except as provided in ORS 311.370, 311.484 and 311.508, the county treasurer
shall deposit all property tax moneys to an account in the records of the
county treasurer designated as the unsegregated tax
collections account. Only those moneys that will be distributed under ORS
311.390 and interest earned from the investment of those moneys shall be
deposited to the unsegregated tax collections
account.
(6)
As used in this section, “property tax moneys” includes all ad valorem taxes
and all taxes on property, as defined in ORS 310.140, and all other amounts
specifically authorized by law to be included on the assessment and tax roll,
that are certified for collection under ORS 310.060 or other law and any
interest on those taxes. [1963 c.606 §2; 1967 c.105 §5; 1969 c.595 §6; 1971
c.737 §4; 1985 c.162 §1; 1989 c.796 §13; 1991 c.459 §244; 1995 c.79 §147; 1997
c.631 §449; 2003 c.190 §§8,9; 2007 c.537 §3]
311.388 Additional taxes or penalties;
deposit; distribution. (1) Additional taxes or
penalties collected because of the disqualification of property from special
assessment or exemption shall be deposited in the unsegregated
tax collections account in the same manner as other ad valorem property taxes.
(2)
For purposes of completing the percentage distribution schedule under ORS
311.390, the tax collector shall treat any additional taxes or penalties
charged because of the disqualification of property from special assessment or
exemption as having been imposed by the districts within which the property
subject to the additional taxes or penalties is located. The amount of
additional taxes or penalties attributable to each district shall be determined
based on the percentage that the total ad valorem property tax rate of the district
bears to the total rate for the property in the year in which the additional
taxes or penalties were added to the roll. [1991 c.459 §246; 1997 c.541 §291]
311.390 Tax and interest distribution
percentage schedule; deduction of certain amounts distributable to municipal
corporations; changed or additional levies. (1)(a)
When the tax collector receives the assessor’s certificate pursuant to ORS
311.115, the tax collector shall prepare and file with the county treasurer a
percentage schedule of the ratio of taxes on property, as defined in ORS
310.140, and other amounts to be collected, after reductions necessary to
comply with section 11b, Article XI of the Oregon Constitution, after making
adjustments in accordance with ORS 311.105 (1)(c), for each governmental unit
as shown in such certificate, compared to the total of each of those amounts.
(b)
If a tax supervising and conservation commission has submitted to the tax
collector a list of municipal corporations subject to proration and the amounts
prorated under ORS 294.632, before the tax collector calculates the ratio of
taxes on property under this subsection, the tax collector shall deduct the
amounts submitted by the tax supervising and conservation commission from the
amounts scheduled for distribution under this section for municipal
corporations subject to the jurisdiction of the tax supervising and
conservation commission. The amount deducted from the distribution to the
municipal corporations shall be added to the amount distributed to the county.
(c)
The schedule shall be approved by the county accountant, if one exists in the
county, or by the county clerk before filing. Except as provided in subsections
(2) and (3) of this section, the distribution of collections by the tax
collector shall be made on the basis of the ratios computed pursuant to this
section. The ratios computed pursuant to this section for a given fiscal year
shall be used for the distribution of all taxes on property or penalties that
have been imposed, collected and received for that fiscal year, regardless of
the actual date of receipt, except for moneys retained by a county to pay
bankruptcy costs under ORS 311.484. Interest earned on moneys in the unsegregated tax collections account shall be distributed
according to the ratio applicable to the year in which the moneys are
distributed.
(2)
If, after the ratios are computed pursuant to this section, the amount of a
levy or other tax on property is changed, or a levy or other tax on property is
filed with the assessor pursuant to ORS 310.060 that had not been included in
the tax distribution schedule for that year, the tax collector shall revise the
percentages provided in subsection (1) of this section to reflect the corrected
or added levy or tax and shall adjust the amounts previously distributed and to
be distributed thereafter to reflect the revision in percentages.
(3)
If, in the opinion of the tax collector, it is not feasible to make the
revisions described in subsection (2) of this section, the tax collector shall
treat the amount of the change in levy or tax or the additional levy or tax as
a separate tax collection and segregate the moneys collected for the particular
district or districts in the periodic statement of tax collections given to the
county treasurer pursuant to ORS 311.395.
(4)
If the percentage schedule is revised, a copy shall be filed with the county
treasurer after approval by the county accountant, if one exists in the county,
or by the county clerk.
(5)
If, after the ratios are computed under this section, a levy or tax is changed
or a levy or tax is filed with the assessor pursuant to ORS 310.060, that was
not included in the tax distribution schedule for that year, future
distributions of interest shall be based on the revised percentages that
reflect the corrected or added levy or tax. No adjustments shall be made for
previously distributed interest. [1963 c.606 §3; 1965 c.492 §2; 1967 c.105 §6;
1969 c.595 §7; 1983 c.310 §18; 1985 c.162 §2; 1991 c.459 §247; 1997 c.541 §292;
2001 c.114 §28; 2003 c.190 §§10,11; 2007 c.537 §4; 2009 c.596 §10]
311.391 Notice to taxing districts of
amount of property taxes. No later than five working days
after the tax collector files with the county treasurer the percentage schedule
required under ORS 311.390, the tax collector shall notify each taxing district
of the amount of taxes on property imposed for each district for that fiscal
year. [1991 c.459 §247a]
311.392 County’s option to advance to
municipalities taxes levied prior to collection.
(1) If, in the discretion of the county court, it is more economical to advance
to those municipalities from the general fund of the county the total amount of
taxes, assessments or other charges levied against property in the county, the
county court may advance from the general fund of the county the full amount of
the taxes, assessments and charges levied by those subdivisions and the county
court may order the county tax collector to revise the tax distribution
schedule provided by ORS 311.390 so that all taxes, assessments and charges
advanced by the county will be allocated to the county. If the county makes the
payments provided in this section, it shall have no recourse against the
political subdivision for recovery of the shrinkage in collections from that
anticipated at the time the payment was made.
(2)
If the county advances taxes under this subsection, before December 1 of each
year, it may deduct from the levy the three percent discount which would have
been given by the district had all of the taxes been paid by November 15 and
turned over to the district on or before December 1 of each year. If the
payment is made after December 1, no discount shall be taken by the county. [1965
c.492 §4; 1969 c.595 §8]
311.395 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, 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 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, to the several funds for which the moneys were respectively received
in accordance with the schedule provided in ORS 311.390. 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, to the several taxing units
according to the ratios provided in ORS 311.390. 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
(Generally)
311.405 Tax as lien; priority; effect of
removal, sale or transfer of personal property.
(1) All ad valorem property taxes lawfully imposed or levied on real or
personal property are liens on such real and personal property, respectively.
Such taxes include delinquent taxes on personal property made a lien on real
property, and ad valorem property taxes on real or personal property added to
an assessment or tax roll pursuant to ORS 311.216 to 311.232.
(2)
Taxes on real property shall be a lien thereon from and including July 1 of the
year in which they are levied until paid and, except as otherwise specifically
provided by law, such lien shall not be voided or impaired.
(3)(a)
Taxes on personal property shall be a lien:
(A)
On any and all of the particular personal property assessed and on any and all
of the personal property assessed as the same category, as disclosed by the
property tax return and assessment list; and
(B)
For purposes of distraint, on any and all of the
taxable personal property owned by or in the possession or control of the
person assessed.
(b)
The liens for taxes on personal property shall attach on and after July 1 of
the year of assessment and shall continue until the taxes are paid, except as
provided in subsection (4) or (5) of this section and ORS 311.410.
(c)
Notwithstanding paragraph (a) of this subsection, if possession of personal
property that is subject to a perfected security interest is taken by a secured
party on default, the lien for taxes on the property shall be limited to the
taxes on the particular property and not the taxes on any other property of the
debtor.
(4)(a)
If a manufactured structure or floating home is removed from the county in
which it is assessed to another county in this state on or after January 1 and
before July 1 of the assessment year, taxes on the manufactured structure or
floating home shall be a lien on the manufactured structure or floating home
that attaches as of the day preceding the date of removal.
(b)
If a manufactured structure or floating home is removed from the county in
which it is assessed to a location that is outside this state on or after
January 1 and before July 1 of the assessment year, the manufactured structure
or floating home shall be removed from the assessment and tax roll for the
corresponding tax year beginning July 1.
(c)
The taxes arising from a lien under this subsection may be paid to the tax
collector prior to the completion of the next general property tax roll,
pursuant to ORS 311.370.
(d)
As used in this subsection, “taxes” means the amount computed using the
assessed value then on the assessment and tax roll for the manufactured
structure or floating home or the value that next would be used on the
assessment and tax roll, if known at the time the lien is created, and the
assessor’s best estimate of taxes, special assessments, fees and other charges
for the tax year that corresponds to the assessment year in which the removal
occurs.
(5)(a)
If taxable personal property, other than a manufactured structure or floating
home, is removed from the county in which it is assessed, or is sold or
otherwise transferred to another owner, on or after January 1 and before July 1
of the assessment year, taxes on the removed, sold or transferred personal
property shall be a lien on the personal property described in subsection
(3)(a)(A) of this section that attaches as of the day preceding the date of
removal, sale or transfer.
(b)
The taxes arising from a lien under this subsection may be paid to the tax
collector prior to the completion of the next general property tax roll,
pursuant to ORS 311.370.
(6)
Where real or personal property is omitted from the assessment or tax roll
prepared as of January 1 of the current tax year and notice is given pursuant
to ORS 311.216 to 311.232 during such year and the property subsequently is
added to such roll pursuant to ORS 311.216 to 311.232, the taxes shall be a
lien on such property and on other property at the same time and in the same
manner as taxes became liens on the taxable property not so omitted from the
roll.
(7)
Taxes on real and personal property omitted from an assessment or tax roll
prepared as of the assessment date of a prior calendar or tax year and added to
such roll pursuant to ORS 311.216 to 311.232, shall be a lien on such property
from and including the date the addition or correction is made on such roll.
Where the omitted property consists of any building, structure or improvement
which has been severed or removed from the land, the taxes on such property
also shall be a lien against the land. Where the property omitted is personal
property, the taxes also shall be a lien on any and all of the taxable personal
property of the person assessed from such date of addition or correction.
However, no taxes shall become a lien on real or personal property under this
subsection where the property was transferred to a bona fide purchaser as
defined in ORS 311.235 after the date the roll was certified in such prior tax
year and prior to the lien date provided for hereunder.
(8)
Each lien, whether on real or personal property, shall include all interest,
penalties and costs applicable by law to any of such taxes.
(9)(a)
Except as provided in paragraph (b) of this subsection, the liens for ad
valorem taxes, including and not limited to the general lien provided by
subsection (3)(a)(B) of this section, created under this section are superior
to, have priority over and shall be fully satisfied before all other liens,
judgments, mortgages, security interests or encumbrances on the property
without regard to date of creation, filing or recording.
(b)
If it becomes necessary to charge personal property taxes against real property
under ORS 311.645, if the county obtains a judgment under ORS 311.455 or
records a warrant under ORS 311.625, or if in any other manner personal
property taxes are made a lien against real property, any judgment, mortgage or
other lien or encumbrance on the real property that is placed of record prior
to the date the personal property tax becomes a lien on the real property has
priority over the personal property tax lien. [Amended by 1953 c.707 §2; 1955
c.720 §3; 1981 c.346 §1; 1985 c.794 §1; 1991 c.459 §249; 1991 c.903 §4; 1997
c.541 §293; 2001 c.42 §1; 2001 c.229 §1; 2011 c.113 §1]
311.410 Effect of property transfer or
lease termination on lien and on taxability of property.
(1) Real property or personal property that is subject to taxation on July 1
shall remain taxable and taxes levied thereon for the ensuing tax year shall
become due and payable, notwithstanding any subsequent transfer of the property
to an exempt ownership or use. Taxes that are unpaid as of the termination of a
lease, lease purchase agreement or other instrument resulting in the taxation
of the property shall remain a lien on the property as of the day prior to the
termination of the lease, lease purchase agreement or other instrument. Real or
personal property exempt from taxation on July 1 shall remain exempt for the
ensuing tax year, notwithstanding any transfer within the tax year to a taxable
ownership or use.
(2)
A sale or transfer of personal property or any part of personal property does
not affect the lien under ORS 311.405 (3)(a)(A), (4) or (5). Taxes on personal
property transferred from a tax exempt to a taxable ownership or use shall be a
lien on any and all of the personal property assessed to the person and on any
and all of the taxable personal property of the person assessed from and
including the date of transfer until paid. The liens shall be subject to this
section and ORS 311.405.
(3)
Notwithstanding ORS 311.405 (4) or (5), real or personal property is exempt for
the ensuing tax year if the property is transferred or changed from a taxable
to an exempt ownership or use at any time before July 1 of any year. However,
if the property is exempt under a provision of ORS chapter 307 that requires
the filing of a claim for exemption, the transfer does not operate to render
the property exempt from taxation for the ensuing tax year unless the required
claim for exemption is filed on or before the date specified in the applicable
statute or within 30 days after the date of acquisition or, if relevant under
the applicable exemption statute, the change of use of the property, whichever
is later. This section does not limit other statutes that prescribe filing
dates for claiming an exemption.
(4)
Real or personal property is taxable for the ensuing tax year if the property
is transferred or changed at any time before July 1 of any year from an exempt
ownership to a taxable ownership or taxable use. Transfer of real or personal
property from a tax-exempt use to a taxable use at any time between January 1
and June 30 of any year constitutes notice to the transferee, owner or person
in control of the property that the property will be subject to taxation for
the ensuing tax year. In the case of real property, the transferee, owner or
person in control of the property shall advise the county assessor of the
transfer. In the case of personal property, the transferee, owner or person in
control of the property shall make a return of the property that lists the
information required by ORS 308.290 within 30 days after the transfer.
(5)
Real property that is the subject of eminent domain proceedings instituted by a
public body shall, for the purposes of this section, be deemed to have been
transferred as of the date of payment therefor, the
date of entry into possession by the public body or the date of entry of
judgment in the eminent domain proceedings, whichever is earlier. [Amended by
1953 c.707 §2; 1963 c.233 §1; 1969 c.237 §2; 1973 c.402 §16; 1977 c.884 §18;
1979 c.692 §11; 1979 c.704 §2; 1981 c.346 §2; 1987 c.756 §9; 1991 c.459 §250;
1993 c.270 §59; 1995 c.513 §3; 1997 c.819 §13; 2001 c.42 §2; 2001 c.229 §2;
2005 c.94 §63; 2007 c.524 §1]
311.412 Effect of acquisition of property
by eminent domain on taxes for prior fiscal years.
(1) Whenever, by eminent domain proceedings, the State of Oregon or any
political subdivision thereof acquires title to any real property upon which
property taxes for any year or years prior to the fiscal year of such
acquisition have become a lien upon said real property, all such liens shall be
transferred to and be paid out of the award of the jury given in such
proceedings. The real property acquired by the state or any political
subdivision thereof shall be free and clear of any liens or liability for such
property taxes.
(2)
In the event the real property acquired by the state or any political
subdivision thereof was a part of a larger parcel upon which property taxes for
any year or years prior to the fiscal year of such acquisition have become a
lien, only such proportion of such taxes as the assessed value of the part
acquired by the state or the political subdivision thereof bears to the
assessed value of the said larger parcel shall be transferred to and paid out
of the award of the jury given in said proceedings, and the remainder of such
taxes shall continue a lien upon the remainder of said larger parcel. [1953
c.539 §1]
311.413 Effect of acquisition of property
by eminent domain on taxes for fiscal year of acquisition.
(1) Whenever, by eminent domain proceedings, the State of Oregon or any
political subdivision thereof acquires title to any real property upon which
property taxes have been levied for the fiscal year in which such property is
acquired, the state or the political subdivision thereof shall pay such
proportion of said taxes as the period from the date of acquisition until the
end of the fiscal year bears to the entire fiscal year. The remainder of said
taxes shall become a lien upon and shall be paid out of the award of the jury
given in said eminent domain proceedings.
(2)
In the event the real property acquired by the state or any political
subdivision thereof is a part of a larger parcel upon which property taxes have
been levied for the fiscal year of such acquisition, only such proportion of
said taxes as the assessed value of the part acquired by the state or a
political subdivision thereof bears to the assessed value of said larger parcel
shall be paid by the state or the political subdivision thereof or become a
lien and be paid out of the award of the jury as provided in this section, and
the remainder of such taxes shall continue a lien upon the remainder of said
larger parcel. [1953 c.539 §2]
311.414 Date of acquisition for purposes
of ORS 311.412 and 311.413. For the purposes of ORS 311.412
and 311.413, the date of acquisition of real property by eminent domain
proceedings by the State of Oregon or any political subdivision thereof shall
be deemed to be the date possession thereof is taken by the state or the
political subdivision thereof, or the date final judgment is entered in the
eminent domain proceedings, whichever is earlier. [1953 c.539 §3]
311.415 Payment of taxes before entry of
judgment or order in certain causes. (1) Before
any judgment or final order shall be entered or become operative in any court
in this state in any of the causes listed in subsection (3) of this section, it
shall first be shown to the satisfaction of the court that all taxes due or
owing from the defendant, judgment debtor, heir, devisee, executor,
administrator, trustee, agent, conservator or guardian, or which may be
collected by virtue of the assessment and taxation laws of this state, have been
paid.
(2)
If the judgment or final order is to be taken and entered after January 1,
while the assessment roll is in the possession of the assessor, and pertains to
an assessment to be made as of January 1, the receipt for the taxes shall be
given by the assessor upon an assessment made as follows:
(a)
If the exact amount of taxes, special assessments, fees and charges are able to
be computed by the assessor, such amount shall be paid to the tax collector.
The assessor is authorized to levy and the tax collector is authorized to
collect such amount.
(b)
If the assessor is unable to compute the exact amount at the time, either (A)
there shall be paid the amount estimated by the assessor to be needed to pay
the taxes, special assessments, fees and other charges to become due, or (B)
there shall be deposited with the tax collector a bond with good and sufficient
undertaking in the amount that the assessor considers adequate to insure
payment of the taxes to become due. In no event shall the bond amount exceed
twice the amount of the previous year’s taxes, special assessments, fees and
other charges computed under this subsection. Taxes paid or bonded for under
this section shall be entitled to any discount provided by ORS 311.505. ORS
311.370 shall apply to amounts assessed and collected under this subsection.
(3)
This section applies to the following causes:
(a)
An assignment for the benefit of creditors.
(b)
The estate of a deceased person or any other proceeding in probate involving
the distribution of personal property.
(c)
Any proceeding to enforce the payment of a debt where the property involved is
assessable personal property. [Amended by 1973 c.823 §126; 1975 c.780 §10; 1979
c.350 §13; 1981 c.804 §88; 1991 c.459 §251; 1997 c.541 §294]
311.420 Dissipation, removal or
destruction of value of realty subsequent to assessment or tax day.
(1) All taxes levied on real property, the value of which is substantially
dissipated, removed or destroyed by the owner thereof, or by the authority of
the owner, subsequent to the assessment or tax day of any year, shall be a debt
due and owing from the owner of the real property from the time the taxes are
or may be levied.
(2)
If the taxes are not paid before they become delinquent, or on the earlier
demand of the tax collector, the county in which the taxes are due and owing
may, in addition to the remedies provided by statute for the collection of
taxes on real property, maintain an action for itself, and for all other
municipal corporations, taxing districts or political subdivisions sharing in
the taxes, against the owner of the property for the collection of the taxes,
together with interest, penalties, costs and other lawful charges thereon. At
the time of the commencement of the action for the collection of such taxes,
the county shall have the benefit of all the laws of this state pertaining to
provisional remedies against the property, either real or personal, of the
owner owing the taxes, without the necessity of filing either an affidavit or
undertaking, as otherwise provided by statute. The county clerk of the county
where the action is commenced shall immediately issue writs of attachment on
application therefor by the tax collector or the
district attorney for the county as plaintiff. The writs shall be directed to
the sheriffs of as many counties as the tax collector or the district attorney
directs.
(3)
This section does not apply if the real property is substantially dissipated,
destroyed or removed by fire or the elements.
311.425 Removing timber before paying
taxes on timber or land prohibited; enjoining the cutting or removing of
timber. (1) No person, firm or corporation
shall log off or remove any standing or down timber until the taxes then due
and payable on the timber and the taxes then due and payable on the land upon
which the timber is or was standing or situated, including the taxes on any
portion of the timber previously logged off or removed, have been fully paid.
If the timber is owned entirely separate and apart from the land whereon it
grows or is situated and is not merely held under an executory
contract, the owner of the land is not responsible for the taxes on the timber.
(2)
In addition to the fine provided for in ORS 311.990 (3), the county in which
the property is located may, through the district attorney of the county,
maintain injunction proceedings against the person, firm or corporation from
cutting or removing the timber in violation of subsection (1) of this section. [Amended
by 1985 c.759 §4]
311.430 Remedy of ORS 311.420 and 311.425
as cumulative. ORS 311.420 and 311.425 shall be
construed as cumulative of all other remedies for the collection of taxes
against real property and shall not be construed as a repeal of any statute for
the assessment or collection of taxes against real property.
311.455 Tax on personal property as debt;
action for collection of tax. (1) All taxes
levied on personal property shall be a debt due and owing from the owner of the
personal property.
(2)
If taxes on personal property are not paid before they become delinquent, or on
the earlier demand of the assessor or tax collector, the county in which the
taxes are due and owing may, in addition to the remedies provided by statute
for the collection of taxes on personal property, maintain an action for
itself, and for all other municipal corporations, taxing districts or political
subdivisions sharing in the taxes, against the owner of the personal property
for the collection of the taxes, together with interest, penalties, costs and
other lawful charges thereon.
(3)
At the time of the commencement of the action for the collection of such taxes,
the county shall have the benefit of all the laws of this state pertaining to
provisional remedies against the property, either real or personal, of the
owner owing the taxes, without the necessity of filing either an affidavit or
undertaking, as otherwise provided by statute. The county clerk of the county
where the action is commenced shall immediately issue writs of attachment on
application therefor by the tax collector or the
district attorney for the county as plaintiff. The writs shall be directed to
the sheriffs of as many counties as the tax collector or the district attorney
directs.
311.460
[Repealed by 1975 c.365 §4]
311.465 Summary collection of tax on
property about to be removed, sold, dissipated or destroyed.
(1) Subsection (2) of this section applies if:
(a)
The county assessor discovers personal property subject to assessment for
taxation in any year and taxes imposed on the property in a prior year are
delinquent; or
(b)
In the opinion of the assessor it seems probable that personal property may be
removed from the county, sold, dissipated or destroyed before the taxes on the
property otherwise become due and payable and it further appears that the owner
or person liable for the taxes had no property subject to taxation in the
county during either of the two preceding tax years, or was delinquent in the
payment of any tax imposed during the two preceding tax years in respect to property
in any jurisdiction, whether within or without the state, or is not financially
responsible or intends to depart from the state before the taxes become due.
(2)
The assessor may, immediately after listing and valuing the personal property
for assessment and taxation, levy, demand and collect for remittance to the tax
collector, or the tax collector may collect, the taxes on the property as
follows:
(a)
If the assessor is able to compute the exact amount of taxes, special
assessments, fees and charges, such amount shall be paid to the assessor for
remittance to the tax collector or directly to the tax collector; or
(b)
If the assessor is unable to compute the exact amount at the time, either:
(A)
There shall be paid the amount that the assessor estimates is needed to pay the
taxes, special assessments, fees and other charges to become due; or
(B)
There shall be deposited with the tax collector a bond with a good and
sufficient undertaking in the amount that the assessor considers adequate to
ensure payment of the taxes to become due. In no event shall the bond amount
exceed twice the amount of the taxes, special assessments, fees and other
charges computed by the assessor under this paragraph.
(3)
Taxes paid or bonded for under subsection (2) of this section shall be entitled
to the discount provided by ORS 311.505. ORS 311.370 shall apply to the amounts
assessed and collected under subsection (2) of this section. Any taxes
collected under subsection (2) of this section, and subject to refund on order
of the tax court under ORS 311.467, shall be held in the special account
mentioned in ORS 311.370 by the county treasurer until the period for
petitioning for review of the assessor’s action has expired, or, when a review
is had, until the review is determined. If the tax court, upon review, orders a
refund, the county treasurer shall make the refund from the special account
within three days after entry of the department’s order.
(4)
If the owner or person liable for the taxes on the personal property fails to
pay the tax on demand by the assessor, the assessor shall certify the
assessment and tax levies made under this section to the tax collector of the
county. The taxes thereupon shall be collected by the tax collector in the
manner of collecting delinquent taxes on personal property. The taxes when so
certified by the assessor are delinquent and subject to the provisions of law
for the collection of delinquent taxes on personal property. [Amended by 1955
c.710 §2; 1975 c.780 §12; 1979 c.350 §14; 1981 c.804 §89; 1995 c.650 §67; 1999
c.21 §29]
311.467 Review of assessor’s action under
expedited collection provisions. (1) When any
assessor, under ORS 311.165 or 311.465, demands payment of taxes on real or
personal property before such taxes otherwise become due and payable, the owner
or person who is liable for the taxes on the property and who has paid to the
assessor the amount demanded may, within 10 days from such demand, petition the
tax court for review of the assessor’s action.
(2)
The review shall be governed by the provisions of ORS chapter 305, in so far as
such provisions are applicable and not in conflict with this section.
(3)
The tax court magistrate shall complete its review and determination within 20
days after its receipt of the petition for review and shall either affirm the
action taken by the assessor or order a refund of the taxes paid. The decision
of the tax court magistrate shall be final. No rehearing shall be had except on
the tax court magistrate’s own motion; and the decision shall not be appealable
under ORS 305.501. Any costs incident to the hearing shall be assessed by the
tax court magistrate against the losing party. [1955 c.710 §1; 1973 c.343 §2;
1977 c.870 §38; 1995 c.650 §68]
311.470 Distraining
property about to be removed from state or dissipated.
If at any time the tax collector has reason to believe that personal property,
including property classified as real property machinery and equipment, is
being removed or is about to be removed from the state, is being dissipated or
is about to be dissipated, the tax collector immediately shall distrain sufficient of the property or cause sufficient
property to be distrained to pay the taxes, together
with interest, penalties and costs, on all the property being removed or about
to be removed, being dissipated or about to be dissipated. The tax collector
shall cause such property to be sold or sell such property in the manner
provided in ORS 311.640. [Amended by 1973 c.305 §7; 1981 c.346 §8; 2001 c.41 §1]
311.473 Foreclosure sale of property to be
removed from county; required notice by financial institution; recourse for
failure to give notice. (1) Any financial institution,
as defined in ORS 317.010, or agent or representative of a financial
institution, that, in the process of foreclosing any security interest or other
lien on taxable personal property, including property classified as real
property machinery and equipment, or after the lien is foreclosed, causes the
property to be removed, or is knowledgeable that the property will be removed
by another after the foreclosure sale, from the county in which the property is
assessed or seized, shall notify the tax collector of that county prior to the
removal. The notice shall be mailed to the tax collector, return receipt requested,
and shall contain a description of the property that is the subject of the
foreclosure, together with the name and address of the owner or owners of the
property.
(2)
Failure to give the notice required under subsection (1) of this section shall
not affect the foreclosure, but the tax collector shall have recourse against
the financial institution on behalf of the taxing units for any damages
sustained on account of failure to mail the notice. [1987 c.312 §2; 2001 c.41 §2]
311.475 Collecting and remitting taxes on
property removed from one county to another. If
personal property, including property classified as real property machinery and
equipment, on which taxes are due and unpaid has been removed from one county
to another county of this state, the tax collector of the county from which the
property was removed shall certify a statement of the taxes, with interest and
penalties, to the tax collector of the county to which the property was
removed. The statement shall contain a transcript of so much of the tax roll as
relates to the property and the owner thereof. The tax collector receiving the
certified statement shall have the same power to collect the taxes, with
interest, penalties and costs thereon, as the tax collector has to collect taxes
levied on personal property assessed in the tax collector’s own county. The tax
collector making the collection immediately shall remit the amount collected,
less the costs, to the tax collector from whom the statement and certified
transcript was received, together with a statement showing in detail the
respective amounts of taxes, interest, penalties and costs collected. [Amended
by 2001 c.41 §3]
(Bankruptcy Collections)
311.480 Property tax due upon bankruptcy;
presenting claim. If a tax has been levied against
real or personal property, and thereafter and prior to the date the tax becomes
due and payable, the person against whom the tax is charged files a petition in
bankruptcy, or is adjudged a bankrupt upon an involuntary proceeding, the tax shall
become immediately due. The tax collector of the county where the tax was
levied shall prepare and present to the bankruptcy court proof of claim of the
county for the tax. [Amended by 1995 c.780 §4; 2003 c.190 §§6,7; 2007 c.537 §2]
311.484 Property tax bankruptcy account.
(1) A county may establish a property tax bankruptcy account. The account shall
consist of interest earned on the account and moneys deposited into the account
by the tax collector from taxes and any related penalties, but excluding interest,
that are:
(a)
Due under ORS 311.405 (2) and (3)(a) and (b) or 311.480; and
(b)
Collected pursuant to an order of a bankruptcy court.
(2)
If a county establishes a property tax bankruptcy account under this section,
the county treasurer shall deduct from the account and deposit with the county
an amount that is sufficient to reimburse the county for costs incurred by the
tax collector to pursue collection of taxes and penalties described in
subsection (1) of this section. Costs allowed under this subsection include:
(a)
Attorney fees, which may include the amount billed by retained counsel, the
documented hourly cost of county counsel services and reasonable county counsel
overhead; and
(b)
Expenditures and disbursements, which may include filing fees, copying charges,
travel expenses and other expenditures directly related to the bankruptcy
proceeding.
(3)
After estimating the amount necessary for reimbursements under subsection (2)
of this section, the county treasurer may periodically deposit into the unsegregated tax collections account described in ORS
311.385 the portion of the property tax bankruptcy account that the treasurer
deems reasonable and prudent.
(4)
Not later than June 30 of each year, the county treasurer shall deposit the balance
of the property tax bankruptcy account, including interest and excluding an
amount that is reasonably necessary for reimbursements under subsection (2) of
this section, in the unsegregated tax collections
account described in ORS 311.385 for distribution in accordance with ORS
311.390. [2003 c.190 §2]
Note:
311.484 was enacted into law by the Legislative Assembly but was not added to
or made a part of ORS chapter 311 or any series therein by legislative action.
See Preface to Oregon Revised Statutes for further explanation.
311.485
[Repealed by 1965 c.344 §42]
311.489 Bankruptcy collections efforts
report. Not later than September 1 of each
year, the tax collector shall distribute to all taxing districts a report that
outlines bankruptcy collection efforts for the previous tax year. The report
shall include:
(1)
A list of all bankruptcy proceedings for which the county was reimbursed for
attorney fees pursuant to ORS 311.484.
(2)
The total amount of taxes and penalties collected through an order of a
bankruptcy court.
(3)
The total amount reimbursed to the county under ORS 311.484 for attorney fees
and costs and disbursements. [2003 c.190 §3]
Note:
311.489 was enacted into law by the Legislative Assembly but was not added to
or made a part of ORS chapter 311 or any series therein by legislative action.
See Preface to Oregon Revised Statutes for further explanation.
311.500 [1989
c.796 §§10,22; 1991 c.459 §253; 1997 c.782 §7; repealed by 1999 c.701 §10]
DELINQUENT TAXES; COLLECTION
311.505 Due dates; interest on late
payments; discounts on early payments. (1) Except as
provided in subsection (6) of this section, the first one-third of all taxes
and other charges due from the taxpayer or property, levied or imposed and
charged on the latest tax roll, shall be paid on or before November 15, the
second one-third on or before February 15, and the remaining one-third on or
before May 15 next following.
(2)
Interest shall be charged and collected on any taxes on property, other
charges, and on any additional taxes or penalty imposed for disqualification of
property for special assessment or exemption, or installment thereof not paid
when due, at the rate of one and one-third percent per month, or fraction of a
month until paid.
(3)
Discounts shall be allowed on partial or full payments of such taxes, made on
or before November 15 as follows:
(a)
Two percent on two-thirds of such taxes so paid.
(b)
Three percent where all of such taxes are so paid.
(4)
For purposes of this section, “taxes” includes all taxes on property as defined
in ORS 310.140 and certified to the assessor under ORS 310.060 except taxes
assessed on any other property which have by any means become a lien against
the property for which the payment was made.
(5)
All interest collected and all discounts allowed shall be prorated to the
several municipal corporations, taxing districts and governmental agencies
sharing in the taxes or assessments.
(6)
If the total property tax is less than $40, no installment payment of taxes
shall be allowed. [Amended by 1953 c.49 §2; 1957 c.543 §1; 1965 c.344 §26; 1973
c.142 §1; 1975 c.704 §2; 1979 c.241 §9; 1979 c.703 §§1, 3; 1987 c.529 §2; 1991
c.459 §252; 1997 c.819 §17; 1999 c.701 §1]
311.506 Review of rate of interest by
Legislative Assembly. During each odd-numbered year
regular session, the Legislative Assembly shall review the rate of interest, as
specified under ORS 311.505 (2) that is charged and collected on property taxes
that are due and unpaid. [1989 c.796 §10a; 2001 c.114 §29; 2011 c.545 §25]
311.507 Discount allowed for certain late
payments. (1) Notwithstanding the requirement in
ORS 311.505 (3) that to receive a discount upon payment of taxes, the taxes
must be paid on or before November 15, the discount provided by ORS 311.505 (3)
shall be allowed:
(a)
If the taxes are paid within 15 business days after the date the tax statement
is mailed by the tax collector, or by November 15, whichever is the later;
(b)
If under ORS 311.252 (2) or 311.253, the mortgagee or other person has received
from the county a defective or inaccurate computer record, and the taxes are
paid within 15 business days after the corrected computer record is delivered
to the mortgagee or person, or by November 15, whichever is later;
(c)
If the reason for nonpayment by November 15 is on account of the county not
providing a computer record pursuant to a mutual agreement as provided under
ORS 311.253 and tax statements are substituted by the county for the computer
record. To receive a discount pursuant to this paragraph, the taxes must be
paid within 20 business days after the tax collector mails the tax statements,
or the taxpayer has been notified in writing by the tax collector that the
computer record will not be provided, whichever date is later; or
(d)
Except under conditions described in ORS 311.229 (2), if property or value is
added to the tax roll under ORS 311.208 and the taxes becoming due as a result
of the addition are paid in the period prior to the 16th day of the month next
following the month of their extension.
(2)
Nothing in this section shall affect the due dates of the installment payments
or the computation of interest upon failure to pay the installment on the date
due. As used in this section, business days mean days other than Saturdays and
legal holidays. [1979 c.703 §14; 1985 c.613 §27; 1987 c.313 §1; 1991 c.459 §254;
1993 c.23 §1; 1997 c.114 §1; 2001 c.303 §11; 2003 c.108 §4]
311.508 Disposition of interest on late
payments; certification of estimated interest.
(1) Except as provided under subsection (2) of this section and notwithstanding
ORS 311.505 (5):
(a)
Twenty-five percent of the interest charged and collected under ORS 311.505
shall be deposited and credited to the County Assessment and Taxation Fund
created under ORS 294.187; and
(b)
An additional 25 percent of the interest charged and collected under ORS
311.505 shall be deposited and credited to the County Assessment and Taxation
Fund created under ORS 294.187 to the extent the interest would otherwise be
distributed to cities or other taxing districts that are not counties or
districts within the public school system.
(2)
On or before June 15 of each year, the Department of Revenue shall estimate the
amount of interest that will be deposited and credited to the County Assessment
Function Funding Assistance Account created under ORS 294.184 for the ensuing
fiscal year. If the estimate is less than $13 million, the department shall
certify to each county treasurer an increase in the percentage specified under
subsection (1)(a) of this section to the end that the estimate reaches $13
million. However, no increase in percentage shall be certified that will raise
and make available for deposit and credit to the County Assessment Function
Funding Assistance Account for the ensuing fiscal year an amount that is in
excess of $3 million over the amount estimated under this subsection to be
received under subsection (1)(a) of this section for the ensuing fiscal year.
(3)
Upon receipt of certification from the department under subsection (2) of this
section, the county treasurer shall deposit and credit to the County Assessment
and Taxation Fund for the fiscal year to which the certification applies the
percentage of the interest charged and collected under ORS 311.505 so certified.
(4)
The percentage of the interest on unpaid taxes and penalties required to be
deposited and credited to the County Assessment and Taxation Fund under this
section shall be deposited and credited in the same manner that the remaining
interest is deposited and credited under ORS 311.385. [1989 c.796 §12; 1991
c.459 §255; 1997 c.782 §10; 1999 c.701 §2]
311.510 Date of delinquency.
Taxes on real property not paid on or before May 15 shall be delinquent. Taxes
on personal property shall become delinquent whenever any third thereof, or
other specified installment, is not paid on or before its due date, as provided
in ORS 311.505. [Amended by 1979 c.703 §10]
311.512 Collection of taxes on
manufactured structures. (1) Taxes on manufactured
structures assessed as real property shall become due, become delinquent, and
be collected at the same time and in the same manner as taxes on other real
property. Taxes on manufactured structures assessed as personal property are
subject to all the provisions of law relating to the assessment, taxation and
collection of personal property taxes.