Chapter 311 — Collection
of Property Taxes
ORS sections in this chapter were
amended or repealed by the Legislative Assembly during its 2012 regular
session. See the table of ORS sections amended or repealed during the 2012
regular session: 2012 A&R Tables
New sections of law were added by
legislative action to this ORS chapter or to a series within this ORS chapter
by the Legislative Assembly during its 2012 regular session. See sections in
the following 2012 Oregon Laws chapters: 2012
Session Laws 0030
New sections of law were adopted by the
Legislative Assembly during its 2012 regular session and are likely to be
compiled in this ORS chapter. See
sections in the following 2012 Oregon Laws chapters: 2012
Session Laws 0013
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.
(2)
The seizure and sale for tax delinquency of a manufactured structure assessed
as personal property must be conducted and carried out in the same manner as
provided by law for the seizure and sale of other personal property for the
collection of taxes due thereon, except as follows:
(a)
If the records of the Department of Consumer and Business Services indicate
that the person to whom the seized manufactured structure is assessed is not
the security interest holder, the tax collector, before selling the
manufactured structure, shall give notice of the sale to any security interest
holder by registered or certified mail, addressed to the security interest
holder at the last-known address of the holder as shown by the records of the
Department of Consumer and Business Services, mailed not later than the 10th
day before the sale.
(b)
At any time before the sale, the person assessed or security interest holder of
the manufactured structure to be sold may pay the tax collector the full amount
of the delinquent taxes, plus any penalties and interest thereon, and costs
incurred by the tax collector in seizing the manufactured structure and
arranging its sale. If this is done, the tax collector may not hold the sale
and shall return the manufactured structure to the person entitled to
possession of the structure.
(c)
If the amount realized on the sale is in excess of the amount of taxes,
interest, penalties and costs due on the manufactured structure, the tax
collector first shall pay to the security interest holder, according to the
records of the Department of Consumer and Business Services, the amount of
their interest to the extent there are sufficient moneys to do so, and shall
pay any amount thereafter remaining to the owner of the manufactured structure.
[1969 c.605 §17; 1983 c.748 §6; 1985 c.16 §458; 2003 c.655 §71]
311.513 Collection of additional taxes due
upon resolution of appeal. (1) Whenever any property value
or claim for exemption or cancellation of a property tax assessment is appealed
to the board of property tax appeals or to the tax court and the final
resolution of the controversy results in additional taxes due on the property,
the additional taxes becoming due shall be payable without interest if paid in
the period prior to the 16th of the month next following the correction of the
assessment and tax roll.
(2)
If the additional taxes described in this section are not paid prior to the
date specified in subsection (1) of this section, the additional taxes shall be
considered for all purposes of collection and enforcement of payment as having
been delinquent on the date the taxes would normally have become delinquent if
the additional taxes had been timely extended on the roll, except that any
interest shall be computed prospectively from the 16th of the month following
the correction of the roll. [2003 c.274 §2]
311.514 Computation of interest when
interest computation date falls on Saturday, Sunday or legal holiday.
If any date for which interest is computed by a tax collector falls on a
Saturday, or on a Sunday or any legal holiday, the date for which interest is
computed shall be the next business day following the Saturday, Sunday or legal
holiday. [1993 c.6 §2]
311.515 Partial payments.
Partial payments of taxes levied and charged on any property of at least $40
may be made at any time. Interest shall be charged and collected on each such
partial payment at the rate provided in ORS 311.505 (2) from the due date of
the particular installment of the taxes on which it applies. Each such partial
payment shall be credited first to interest so accrued and penalties, if any,
and then to principal of the taxes. [Amended by 1953 c.49 §2; 1973 c.142 §2;
1975 c.704 §3; 1979 c.703 §7; 1985 c.613 §28]
311.520 When cities exempt from penalty
and interest. (1) If incorporated cities have
acquired or acquire title to real property, through foreclosure or settlement
of any lien, upon which property taxes have become a lien prior to the
acquisition, interest and penalties on the taxes hereby are canceled, but the
lien or liens for the taxes shall remain on the property and be satisfied only
by full payment of the principal amount thereof. Any lien for taxes attaching
to any such real property prior to the execution of the deed to the
incorporated city shall be a valid and subsisting lien thereon.
(2)
The amendments by subsection (1) of this section do not apply to real property
which an incorporated city acquired title to, prior to June 15, 1987, through
foreclosure or settlement of any lien, if the incorporated city does not hold
title to that property on June 15, 1987.
(3)
Nothing in this section shall be construed as affecting the exemption from
taxation provided to cities and other municipal corporations by ORS 307.090. [Amended
by 1987 c.333 §1]
311.525 Property acquired by state remains
subject to tax lien; cancellation of interest and penalties.
If the State of Oregon acquires title to real property through foreclosure of
mortgage held on the property by the state, or other means in settlement of
existing indebtedness in favor of the state, upon which property taxes have
become a lien prior to the acquisition, interest and penalties on the taxes
hereby are canceled, but the lien or liens for the taxes shall remain on the
property and be satisfied only by full payment of the principal amount thereof.
Any lien for taxes attaching to any such real property prior to the execution
of the deed to the state shall be a valid and subsisting lien thereon. [Amended
by 1997 c.170 §49]
311.530
[Amended by 1957 c.324 §9; repealed by 1965 c.344 §29 (311.531 enacted in lieu
of 311.530)]
311.531 Tax collector to file annual
statement compiled from tax rolls. (1) On or
before August 1 of each year the tax collector shall file with the county clerk
a statement, on forms supplied by the Department of Revenue, compiled from the
tax rolls, showing separately for each tax year for the prior seven years the
following information as to transactions during the past fiscal year ending
June 30:
(a)
The total amounts certified under ORS 311.105 (1) to be collected by the tax
collector, broken down among real property, personal property and property
assessed pursuant to ORS 308.505 to 308.665.
(b)
The total amount of all adjustments made by the tax collector, in dollars,
increasing the total amount to be collected, and a like figure for the
decreases.
(c)
The total amount collected, exclusive of interest and penalties, the total
amount remaining uncollected, broken down among real property, personal
property and property assessed pursuant to ORS 308.505 to 308.665.
(d)
The total amount of interest and penalties collected, and the total amount of
discounts or rebates allowed.
(e)
Other matters affecting the statement of the tax collector, striking a balance
between the total of the tax roll and the total of collections.
(2)
The tax collector then shall make a certificate over the official signature of
the collector, to be annexed to the statement, that the facts set forth therein
are correct. A copy of the statement shall be filed with the county clerk, a
copy filed with the county court and a copy filed with the Department of
Revenue. A copy of the statement and also of the certificate shall be retained
by the tax collector as a public record. [1965 c.344 §30 (enacted in lieu of
311.530); 1999 c.21 §30]
311.540
[Repealed by 1965 c.344 §42]
311.545 Notice of delinquent taxes on real
property. (1) As soon as practicable after taxes
become delinquent each year, the tax collector shall send to each person, firm
or corporation shown on the tax roll as owning real property on which the taxes
due and charged have not been paid, a written notice, stating:
(a)
A brief description of each parcel of real property.
(b)
The total amount of taxes due and delinquent on the real property.
(c)
The rate of interest and penalties applicable thereto.
(d)
The date on or after which foreclosure proceedings may be commenced as provided
by law.
(2)
The tax collector shall send the notice, in each instance, by letter mail to
the last-known address of the person, firm or corporation shown on the tax roll,
or otherwise reported to the tax collector, as owing the delinquent taxes.
(3)
This section does not apply where the amount of the taxes delinquent against
any particular parcel of real property is less than $1. [Amended by 1953 c.47 §3]
311.547 Notice of delinquent taxes on
personal property. After any installment of
personal property taxes becomes delinquent, and from time to time thereafter at
the discretion of the tax collector, the tax collector shall as soon as
practicable send to each person, firm or corporation in whose name personal
property is shown on the tax roll and on which the taxes due and charged have
not been paid, a written notice stating:
(1)
The total amount of taxes due and delinquent;
(2)
The date of delinquency;
(3)
The rate of interest applicable thereto;
(4)
The date interest begins to run; and
(5)
The date on or after which property will be distrained or a warrant served as
provided by law. [1965 c.344 §31; 1979 c.703 §8; 1981 c.346 §3]
311.550 Return address on envelope
containing notice. All envelopes used by the tax
collector in mailing statements or notices pertaining to the collection of
taxes shall contain thereon a suitable return address. [Amended by 1965 c.344 §32]
311.555 Property owners to furnish
addresses. Each person, firm or corporation owning
real or personal property within the state, or against whom taxes upon real or
personal property are chargeable, shall keep the tax collector of the county
where such real or personal property is situate informed of the true and
correct address of the person, firm or corporation. No person, firm or
corporation who fails to keep the tax collector so informed shall be permitted
to plead lack of due notice given by the tax collector in any suit, action or
other proceedings commenced or prosecuted under the provisions of ORS 311.545
to 311.565 or in any matter growing out of the administration of ORS 311.545 to
311.565. [Amended by 1981 c.346 §4]
311.560 Noting address on tax roll.
The tax collector shall note upon the tax roll, or in any other manner the tax
collector deems most feasible, the true and correct address of each person,
firm or corporation owning real or personal property in this state, as
furnished under ORS 311.555 or as otherwise ascertained by the tax collector. [Amended
by 1981 c.346 §5]
311.565 Effect of tax collector’s failure
to keep address or give notice. The failure
of the tax collector to keep true and correct addresses, as provided in ORS
311.560, or to give the notice in the manner and form as provided for by ORS
311.545 to 311.550, shall not invalidate any proceeding to collect taxes, but
shall subject the tax collector to any damages sustained by any person injured
by the failure of the tax collector to keep the addresses or to give the notice.
[Amended by 1953 c.47 §3; 1981 c.346 §6]
311.605 “Person” defined for ORS 311.605
to 311.635. As used in ORS 311.605 to 311.635, “person”
includes any individual, firm, copartnership, company, association,
corporation, estate, trust, trustee, receiver, syndicate or any group or
combination acting as a unit. [Amended by 1995 c.79 §148]
311.610 Warrants to enforce payments of taxes
on personal property. (1) Promptly after a period of
30 days has elapsed from the date any tax on personal property has become
delinquent (or within such period, at the tax collector’s discretion), the tax
collector shall issue a warrant to enforce payment thereof.
(2)
The warrant shall contain:
(a)
The name of the person owning the personal property, or having possession or
control thereof.
(b)
The description of the property as it appears either in the assessment or tax
roll.
(c)
The year or years for which the taxes are delinquent.
(d)
The principal amount of the delinquent taxes for each year and the interest
accrued to the date of issuance of such warrant.
(e)
A statement to the effect that immediately after service of the warrant, if the
delinquent taxes and interest and costs of service are not paid, the warrant or
a duplicate thereof will be recorded with the county clerk for entry in the
County Clerk Lien Record of the county.
(3)
The tax collector shall prepare a list of all such warrants.
(4)
Where the tax collector has begun or completed proceedings under ORS 311.640,
the tax collector need not issue a warrant unless the tax collector ascertains
that such proceedings will not result in the collection of the full tax. [Amended
by 1965 c.344 §33; 1983 c.696 §10]
311.615 Notice of warrants.
(1)(a) Notice of the warrants required by ORS 311.610 and the issue thereof,
except as provided in ORS 311.620, shall be given by:
(A)
One publication of the notice in a newspaper of general circulation in the
county, to be designated by the county court; and
(B)
First-class mail to persons named in the notice.
(b)
All warrants served by publication may be included in one general notice.
(2)
The published notice must contain:
(a)
A general statement of the effect of the warrants when filed and recorded.
(b)
The names of the respective owners of the several personal properties and
descriptions thereof as appearing in the latest tax roll or in the list or
return listing or reporting the property pursuant to ORS 308.285 or 308.290.
(c)
The year or years for which taxes are delinquent on each property.
(d)
The amount of delinquent taxes for each year.
(e)
The interest accrued on each such amount to the date of issuance of the
warrant.
(3)
Notice that complies with subsection (1) of this section is sufficient service
on each person named in the notice or any person interested in any property
described in the notice. All persons named in the notice or owning or claiming
to own, or having or claiming to have any interest in, any property described
in the notice are required to take notice of the proceeding and of all steps relating
to the proceeding. [Amended by 1971 c.568 §3; 2003 c.576 §198; 2009 c.54 §1]
311.620 Service of warrant.
If it is deemed expedient to do so, notice may be given either by service of
any warrant in the same manner as summons is served in an action at law, or by
service of the warrant by certified mail, return receipt requested. Notice by
personal service or by certified mail shall be in lieu of service by
publication as to the persons so served. It shall not be necessary to include
in the publication of the notice the names of such persons or the descriptions
or other matters relating to their respective properties. [Amended by 1965
c.344 §34]
311.625 Recordation of warrant in lien
record; lien on real and personal property. (1)
Immediately after service of the warrant, or on completion of service by
publication, as the case may be, the tax collector shall have the warrant or a
duplicate thereof recorded by the county clerk in the County Clerk Lien Record
maintained under ORS 205.130. When service has been made by certified mail,
notation of the service shall be made on the warrant recorded by the county
clerk and the returned receipt shall be attached to and made a part of the
warrant on file in the office of the county tax collector. When service has
been made by certified mail and the return receipt is sent electronically or by
computer printout, the tax collector shall retain the return receipt record.
The clerk shall enter in the County Clerk Lien Record the name of the owner of
the personal property on which taxes are delinquent, as shown by the warrant,
and the total amount of the delinquent taxes and interest for which the warrant
was issued, with added cost charges, and the date of recording.
(2)
Thereupon, the amount of the warrant, so recorded, shall become a lien upon the
title to any interest in real property owned by the person against whom the
warrant is issued, and the taxes on personal property embraced in the warrant,
with interest, penalties and costs applicable thereto, shall continue as a lien
on all the personal property of the person assessed as otherwise provided by
law. The effect shall be the same as though the people of the county had
recovered judgment against the person charged for the full amount of the
delinquent taxes covered by the warrant, together with interest thereon and
costs as provided by law. [Amended by 1965 c.344 §35; 1983 c.696 §11; 1987
c.586 §37; 1989 c.415 §1; 2003 c.190 §1]
311.630 Procedure of ORS 311.605 to
311.635 mandatory. Except as provided in ORS 311.610,
the process of issuing, serving, recording and executing warrants covering all
delinquent taxes on personal property, as provided in ORS 311.605 to 311.635,
shall be mandatory, irrespective of any other process, procedure or remedy
provided by law in respect to collection or payment of such taxes. [Amended by
1965 c.344 §36; 1971 c.259 §1; 2003 c.576 §199]
311.633 Fee for service of warrant under
ORS 311.605 to 311.635. The fee for service of a warrant
pursuant to ORS 311.605 to 311.635 by publication, by mail or by personal
service is $20. If service of a warrant pursuant to ORS 311.605 to 311.635 is
by personal service, an additional fee equivalent to the amount collected for
serving a summons or subpoena to one party under ORS 21.300 (1)(a) may be
charged. [1977 c.218 §2; 1983 c.93 §1; 2009 c.54 §2]
311.635 Execution; release of lien.
(1) When the warrant has been recorded, the tax collector shall proceed to
collect the amount due on the warrant in the manner prescribed by law in
respect to an execution issued upon judgment of a court of record.
(2)
The tax collector shall release the lien of any warrant so recorded on payment
or settlement of the delinquent taxes, interest and costs for recording,
indexing and service of the warrant, or on a satisfactory showing that the
person against whom the warrant was issued was under no liability for payment
of the taxes at the time the warrant was issued and has not become liable for
such payment at any subsequent time. [Amended by 1973 c.305 §8; 1987 c.586 §38]
311.640 Seizure and sale of personal
property or real property machinery and equipment for delinquent property tax;
notice. (1) As used in this section, “property”
is limited to personal property and machinery and equipment that is
characterized by the county assessor as real property machinery and equipment
and that is described in ORS 308.115 (3).
(2)(a)
Each year, the tax collector may collect taxes on property that are delinquent
by seizure and sale of any of the following property:
(A)
The property assessed.
(B)
The taxable property belonging to or in the possession or control of the person
assessed.
(b)
No property that is subject to taxation shall be exempt from seizure and sale
for the payment of property taxes imposed on personal property or real property
machinery and equipment.
(3)(a)
Immediately upon taking the property into possession, the tax collector shall:
(A)
Notify, by mail, the owner, or person in possession or control of the property
at the time of the seizure. If the name and address of the owner or the person
in control or possession of the property is unknown to the tax collector, the
tax collector shall notify the person to whom the property was assessed at the
address noted upon the tax roll. If the property was not assessed, and the
owner or person in possession or control of the property at the time of the
seizure is unknown to the tax collector, no notice need be given under this
subparagraph.
(B)
Notify, by mail, all security interest holders and other encumbrancers of
record, at their addresses as shown in the records of encumbrance. If no
addresses appear in the records of encumbrance, no mailing is required under
this subparagraph.
(C)
Advertise the seized property for sale by posting written or printed notices of
the time and place of sale in three public places in the county not less than
10 days prior to the sale. Failure to give or post the notices required by this
paragraph shall not invalidate the sale. However, the owner, encumbrancer or
other injured person shall have recourse against the tax collector for damages.
(b)
The notice under paragraph (a) of this subsection shall:
(A)
Describe the personal property or real property machinery and equipment seized.
(B)
State the total amount of property taxes due and delinquent on personal
property or real property machinery and equipment, the date of delinquency, the
rate of interest and the date the interest begins to run.
(C)
State that if the property taxes, interest, penalties and costs are not paid
the property will be sold at public vendue, and the date and hour of sale.
(D)
State either that the property seized is the property assessed or is property
assessed as the same category, or that the property seized is distrained under
ORS 311.405 (3)(a)(B).
(c)
If payment of the property taxes, interest, penalties and costs is made before
the time fixed for sale, the tax collector shall release the seized property.
(d)
If any person disputes the statements contained in the notice described in this
subsection or the property tax lien priority, the burden of proving the
statements contained in the notice or the priority of the property tax lien
shall be on the tax collector.
(e)
If it is determined that the seized property is exempt or nontaxable or that
the taxpayer has no interest in the property, or that the taxes on that
property have been paid, the tax collector shall release the property. However,
if it is determined that the taxpayer has an interest in the property and that
the property is taxable and is not exempt from seizure and sale, the tax
collector shall proceed to sell the property at public vendue unless the taxes
are paid as provided in paragraph (c) of this subsection.
(4)
At the sale the person offering to pay the amount of taxes, interest and
penalties due on the property for the least quantity of the property shall be
the purchaser of that quantity, and the remainder of the property shall be
discharged from the lien. If no bidder at the sale offers to pay the amount due
against the property at the time set for the sale or at any adjournment of the
sale, title to the property shall immediately vest in the county free and clear
of all liens and encumbrances. Thereafter, the county governing body may sell
the property, or any part of the property, at private sale, without further
notice, for a price and on such terms as the governing body considers
reasonable. Any sale shall be absolute and without right of redemption.
(5)
If the amount realized on the sale is in excess of the amount of taxes, interest,
penalties and costs due on the property, the excess shall be repaid to the
person charged with the taxes, interest, penalties and costs. However, if the
property is subject to a judgment, mortgage, security interest or other lien or
encumbrance of record, the excess shall be paid over to the holder or holders
of the judgment, mortgage, security interest or other lien or encumbrance as
the interest of the holder or holders may appear. [Amended by 1955 c.720 §4;
1973 c.305 §9; 1981 c.346 §7; 2001 c.41 §4; 2001 c.43 §1]
311.645 Charging personal property taxes
against real property. (1) Whenever, after delinquency,
in the opinion of the tax collector, it becomes necessary to charge taxes on
personal property against real property in order that the personal property
taxes may be collected, the tax collector shall select for the purpose some
particular tract or lots of real property owned by the person, firm,
corporation or association owing the personal property taxes and shall note on
the tax roll opposite the tract or lots selected the taxes on the personal
property. Thereafter, the personal property taxes shall be a lien on the real
property selected and shall be enforced in the same manner as other tax liens
on real property. The notation of the lien, with the date thereof, shall be
entered on the tax roll. Unless the notation and date are entered on the roll,
the lien shall be of no force or effect.
(2)
Subsection (1) of this section shall not be applicable to real property as to
which all of the following conditions exist:
(a)
The property is owned as tenants by the entirety by a member of a partnership
and the spouse of the member who is not a member of the partnership.
(b)
The property is used as the personal residence of the spouse.
(c)
The partner contributed no part of the consideration in the transaction which
vested an ownership interest in the spouse.
(d)
The delinquent personal property taxes for which a lien is sought under
subsection (1) of this section are the taxes of the partnership and not of the
spouse.
(3)
Any lien upon real property described in subsection (2) of this section is void
and of no effect.
(4)
Any lien upon property described in subsection (2) of this section existing on
August 22, 1969, or which may hereinafter be imposed, shall be extinguished,
set aside and held for naught upon the verified petition of the spouse to the
county commissioners and proof by the spouse of the requirements described in
subsection (2) of this section. Upon approval of the petition, the county
commissioners shall order the necessary correction to be made in the tax rolls.
[Amended by 1969 c.701 §1; 2001 c.753 §1]
311.650 Collection of taxes on real
property of the United States held under contract of sale, lease or other
interest less than fee. In addition to all other
remedies available for the collection of taxes, all taxes levied in any year
against real property held under contract of sale, lease or other interest less
than fee, as provided in ORS 307.050 and 307.060, shall be a debt due and owing
from the person, corporation or association holding the property as of the date
of delinquency for taxes on real property for the tax year. If the tax is not
paid within one year from such date, the county within which the real property
is located may institute for itself, the State of Oregon and all other
municipal corporations sharing in such taxes, an action for the collection of
the taxes, together with interest, costs and other lawful charges thereon. At
the time of commencement of the action the county shall have the benefit of all
laws of this state pertaining to provisional remedies against the properties
either real or personal, of the person, corporation or association.
311.655 Companies assessed by Department
of Revenue; tax as debt; lien for taxes; action for collection; warrant for
payment. (1) Except as provided in ORS 308.640
and 308.820, all taxes assessed and levied against the properties, both real
and personal, of companies specified in ORS 308.515 shall be a debt due and owing
from such companies and shall constitute a lien as of July 1 of the year of
assessment on all the real and personal property of such companies within this
state. Such taxes shall become delinquent whenever any specified installment is
not paid on or before its due date as provided in ORS 311.505.
(2)
Whenever taxes so assessed and levied against any of such companies are not
paid before the date of delinquency thereof, the county in which the taxes are
due and owing immediately shall institute for itself, the State of Oregon, and
all other municipal corporations sharing in the taxes, an action to collect the
taxes, together with interest, penalties, costs and other lawful charges
thereon. At the time of commencement of the action the county shall have the
benefit of all laws of this state pertaining to provisional remedies against
the properties, either real or personal, of such company or companies, without
the necessity of filing either an affidavit or undertaking, as otherwise
provided by law. The county clerk of the county where the action is commenced
shall immediately issue writs of attachment and garnishment on application by
the district attorney of the county. The writs shall be directed to the
sheriffs of as many counties as the district attorney deems necessary. The
Department of Revenue immediately shall be notified of the tax delinquency of
the company and of the commencement of the action.
(3)
If the defendant in an action commenced pursuant to subsection (2) of this
section operates or has properties in more than one county in the state, the
Department of Revenue shall be made a party plaintiff in the action. If taxes
so assessed and levied against the defendant by any other county of the state
are also delinquent, such county or counties shall also be made parties
plaintiff in the action.
(4)
At any time after delinquency the tax collector of any county in which personal
property taxes are due and owing may in addition to the county’s right to
commence an action as provided in subsection (2) of this section, issue a
warrant to enforce payment thereof in the manner provided for in ORS 311.610
and 311.620 and cause the warrant to be filed as provided in ORS 311.625. [Amended
by 1957 c.628 §10; 1971 c.378 §1; 1979 c.703 §9; 1997 c.154 §48]
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.
(1) No security interest in, or other lien upon, taxable personal property or
real property machinery and equipment shall be foreclosed by the sale of the
property unless the secured party, an agent or the attorney for the secured
party, at least five days before the date of the sale, has mailed or delivered
to the tax collector of the county in which the sale is to be held, a copy of
the notice of the foreclosure sale. The notice shall be mailed to the tax
collector, return receipt requested, and shall contain a list of the personal
property or real property machinery and equipment to be sold, together with the
name and address of the owners of the property. Failure to mail or deliver the
notice shall not invalidate the sale, but the tax collector shall have recourse
against the secured party on behalf of the taxing units for any damages sustained
on account of failure to mail or deliver the notice.
(2)
Upon receipt of the notice under subsection (1) of this section, the tax
collector shall determine if the owner of the property has paid the property
taxes and if the tax collector finds that the taxes are due and owing, the tax
collector, unless the taxes are paid upon demand, shall distrain the property
under ORS 311.640, or so much of the property as may be necessary to pay the
taxes, interest, penalties and costs. No transfer of personal property or real
property machinery and equipment to the secured party or to the holder of a
lien on the property in any way shall affect the lien for property taxes
assessed against the property. [1981 c.346 §12; 2001 c.41 §5]
COLLECTION OF ANY STATE PROPERTY TAX
APPORTIONED TO COUNTIES
311.657 Transcript of apportionment to
counties; notice of levy. Upon the filing of the
certificate as to the amount of revenue to be raised for state purposes and
apportionment of a levy, as required by ORS 291.445, the Oregon Department of
Administrative Services shall immediately transmit an accurate transcript of
the apportionment, if any, to the county clerks and county assessors of the
several counties. The transcript shall be considered by the county assessors as
a notice of levy. [Formerly 309.530; 1991 c.220 §2]
311.658 Collection, payment of state levy;
informing State Treasurer of state levy for bonded indebtedness and interest; rules.
(1) Each of the several counties shall collect and pay over as required by law
the amount apportioned as provided under ORS 311.657 and 311.375 and this
section.
(2)
The state shall be considered a taxing district for purposes of ORS 311.105.
However, the state shall not be included in any distribution of moneys (in lieu
of tax or otherwise) that are required to be apportioned among and offset
against the levy of one or more particular districts, but only in the
distribution of those tax moneys that are used to reduce the amount of taxes
extended on the roll and collected by the tax collector.
(3)
Notwithstanding ORS 311.385, property tax moneys collected pursuant to a state
levy shall not be deposited to the unsegregated tax collections account under
ORS 311.385 but shall be deposited in the county treasury and distributed as
provided under ORS 311.375.
(4)
The state shall not be included in the percentage distribution schedule under
ORS 311.390.
(5)
It shall not be necessary to change the values of the particular descriptions
of property assessed in each of the several counties on the assessment rolls on
account of a state levy of ad valorem property tax.
(6)
No deduction or abatement shall be made from the apportionment of any county
because of the delinquency of any taxpayer, or error or omission in the
assessment roll or for any other reason.
(7)
In exercising its supervisory powers under ORS 306.115 (1), the Department of
Revenue may adopt rules governing the certification, apportionment,
transmission of transcript, extension, offset, collection and distribution of
the state tax levy. The Department of Revenue and the Oregon Department of
Administrative Services shall develop procedures for informing the State
Treasurer of the condition of any general obligation bond fund program and any
state levy anticipated or made under this section. [Formerly 309.550; 1991
c.220 §3]
311.660 State levy collection limited to
levies for payment of bonded indebtedness and interest.
The State of Oregon shall not for any fiscal year collect a state property tax,
either directly or by apportionment among the several counties, in any greater
amount than it may be necessary to collect by means of such a property tax for
that year to pay bonded indebtedness or the interest thereon. [Amended by 1957
s.s. c.6 §1; 2005 c.94 §64]
311.662 Validity of state levy for payment
of bonded indebtedness and interest; effect of certification, levy,
apportionment or collection proceeding or procedure.
The validity of any certification, levy, apportionment or collection made
pursuant to ORS 291.342, 291.445, 311.375, 311.657 or 311.658 shall not be
dependent upon nor be affected by the validity or regularity of any proceeding
or procedural activity relating thereto. Any certification required by ORS
291.445 and any transcript pursuant to ORS 311.657 shall contain recitals that
they are issued pursuant to ORS 291.342, 291.445, 311.375, 311.657 and 311.658
and such recitals shall be conclusive evidence of their validity and of the
regularity of their issuance. [1991 c.220 §5]
DEFERRED COLLECTION OF HOMESTEAD
PROPERTY TAXES
311.666 Definitions for ORS 311.666 to
311.701. As used in ORS 311.666 to 311.701:
(1)
“County median RMV” means the median real market value entered on the last
certified assessment and tax roll for all residential improved properties in
the county in which a homestead is located.
(2)
“Homestead” means the owner occupied principal dwelling, either real or
personal property, owned by the taxpayer and the tax lot upon which it is
located. If the homestead is located in a multiunit building, the homestead is
the portion of the building actually used as the principal dwelling and its
percentage of the value of the common elements and of the value of the tax lot
upon which it is built. The percentage is the value of the unit consisting of
the homestead compared to the total value of the building exclusive of the
common elements, if any.
(3)
“Household income” has the meaning given that term in ORS 310.630.
(4)(a)
“Net worth” means the sum of the current market value of all assets, including
real property, cash, savings accounts, bonds and other investments, after
deducting outstanding liabilities.
(b)
“Net worth” does not include the value of a homestead for which deferral is
claimed under ORS 311.666 to 311.701, the cash value of life insurance policies
on the life of a taxpayer or tangible personal property owned by a taxpayer.
(5)
“Person with a disability” means an individual who has been determined to be
eligible to receive or who is receiving federal Social Security benefits due to
disability or blindness, including an individual who is receiving Social
Security survivor benefits in lieu of Social Security benefits due to
disability or blindness.
(6)
“Tax-deferred property” means the property upon which taxes are deferred under
ORS 311.666 to 311.701.
(7)
“Taxes” or “property taxes” means ad valorem taxes, assessments, fees and
charges entered on the assessment and tax roll.
(8)
“Taxpayer” means an individual who has filed, as an individual or jointly, a
claim for deferral under ORS 311.666 to 311.701.
(9)(a)
“Transferee” means, without limitation, an heir, legatee, devisee, distributee
of an estate of a deceased individual, the assignee or donee of an insolvent
individual or a person acting in a fiduciary capacity on behalf of a
transferee.
(b)
“Transferee” does not mean a bona fide purchaser for value.
(10)
“U.S. City Average Consumer Price Index” means the U.S. City Average Consumer
Price Index for All Urban Consumers (All Items) as published by the Bureau of
Labor Statistics of the United States Department of Labor. [1963 c.569 §7; 1977
c.160 §1; 1983 c.550 §1; 1999 c.1097 §1; 2001 c.184 §1; 2007 c.70 §77; 2011
c.723 §1]
Note:
Section 24, chapter 723, Oregon Laws 2011, provides:
Sec. 24. (1)
The amendments to ORS 305.612, 311.356, 311.666, 311.668, 311.670, 311.672,
311.676, 311.679, 311.681, 311.684, 311.686, 311.688, 311.689, 311.691,
311.693, 311.695, 311.700, 311.701, 314.430 and 410.422 by sections 1 to 4, 6
to 18, 20, 21 and 29 of this 2011 Act apply to property tax years beginning on
or after July 1, 2011.
(2)
The amendments to ORS 311.674 by section 5 of this 2011 Act apply to interest
that accrues on taxes advanced to counties for tax-deferred property for
property tax years beginning on or after July 1, 2011.
(3)
A claim for an initial year of deferral, or for continued deferral, under ORS
311.666 to 311.701 may not be filed on or after April 16, 2021, and deferral
may not be granted for a property tax year beginning after July 1, 2021. [2011
c.723 §24; 2011 c.723 §31]
311.668 Eligibility of individuals by age
or disability; limits on household income and net worth; indexing; delinquent or
canceled deferred taxes. (1)(a) A claim to defer the
property taxes on a homestead that is eligible for deferral under ORS 311.670
may be filed with the county assessor in the manner prescribed under ORS
311.672 by:
(A)
An individual who is, or two or more individuals filing a claim jointly each of
whom is, 62 years of age or older on or before April 15 of the year for which
deferral is claimed; or
(B)
An individual who is a person with a disability as of April 15 of the year for
which deferral is claimed, regardless of the age or disability of other
individuals occupying the homestead.
(b)
If a guardian or conservator has been appointed for an individual otherwise
eligible to claim deferral of taxes under this section, the guardian or
conservator may act for the individual in complying with the provisions of ORS
311.666 to 311.701.
(c)
If a trustee of an inter vivos trust that was created by and is revocable by an
individual, who is both the trustor and a beneficiary of the trust and who is
otherwise eligible to claim deferral of taxes under this section, owns the fee
simple estate under a recorded instrument of sale, the trustee may act for the
individual in complying with the provisions of ORS 311.666 to 311.701.
(d)
This section may not be construed to require the spouse of an individual to
file a claim jointly with the individual even though the spouse may be eligible
to claim the deferral jointly with the individual.
(2)(a)
Notwithstanding subsection (1) of this section, deferral may not be granted
under ORS 311.666 to 311.701 with respect to a claim filed by individuals who
together have, for the calendar year immediately preceding the calendar year in
which the claim for deferral is filed:
(A)
Household income of $32,000 or more; or
(B)
Net worth of $500,000 or more.
(b)
For each tax year beginning on or after July 1, 2002, the Department of Revenue
shall recompute the maximum household income under this subsection as follows:
(A)
Divide the average U.S. City Average Consumer Price Index for the first six
months of the current calendar year by the average U.S. City Average Consumer
Price Index for the first six months of 2001.
(B)
Recompute the maximum household income by multiplying $32,000 by the
appropriate indexing factor determined under subparagraph (A) of this
paragraph.
(c)
Any change in the maximum household income determined under paragraph (b) of
this subsection shall be rounded to the nearest multiple of $500.
(3)
Notwithstanding subsection (1) of this section, deferral may not be granted
under ORS 311.666 to 311.701 with respect to a claim if, at the time the claim
is filed, property taxes imposed on the homestead of any individual filing the
claim have been deferred and are delinquent or have been canceled. [1963 c.569 §§8,
22; 1975 c.372 §1; 1977 c.160 §2; 1981 c.853 §1; 1983 c.550 §2; 1987 c.512 §5;
1989 c.948 §14; 1995 c.79 §149; 1995 c.650 §78; 1995 c.803 §1; 1999 c.1097 §2;
2001 c.753 §25; 2007 c.70 §78; 2011 c.723 §2]
Note: See
note under 311.666.
311.670 Eligibility of property.
(1) Property is not eligible for tax deferral under ORS 311.666 to 311.701
unless, at the time a claim is filed and during the period for which deferral
is claimed:
(a)
The property has been the homestead of the individual or individuals who file
the claim for deferral for at least five years preceding April 15 of the year
in which the claim is filed, except for an individual required to be absent
from the homestead by reason of health.
(b)
The individual claiming the deferral, individually or jointly, owns the fee
simple estate under a recorded instrument of sale, or two or more individuals
together own the fee simple estate with rights of survivorship under a recorded
instrument of sale if all owners live in the property and if all owners apply
for the deferral jointly.
(c)
The homestead is insured for fire and other casualty.
(d)
There is no prohibition to the deferral of property taxes contained in any
provision of federal law, rule or regulation applicable to a mortgage, trust
deed, land sale contract or conditional sale contract for which the homestead
is security.
(2)
Notwithstanding subsection (1) of this section, a homestead is not eligible for
deferral under ORS 311.666 to 311.701 if the real market value of the homestead
entered on the last certified assessment and tax roll is equal to or greater
than:
(a)
100 percent of county median RMV if, as of April 15 of the year in which a
claim is filed, the taxpayers have continuously owned and lived in the
homestead at least five years but less than seven years.
(b)
110 percent of county median RMV if, as of April 15 of the year in which a
claim is filed, the taxpayers have continuously owned and lived in the
homestead at least seven years but less than nine years.
(c)
120 percent of county median RMV if, as of April 15 of the year in which a
claim is filed, the taxpayers have continuously owned and lived in the
homestead at least nine years but less than 11 years.
(d)
130 percent of county median RMV if, as of April 15 of the year in which a
claim is filed, the taxpayers have continuously owned and lived in the
homestead at least 11 years but less than 13 years.
(e)
140 percent of county median RMV if, as of April 15 of the year in which a
claim is filed, the taxpayers have continuously owned and lived in the
homestead at least 13 years but less than 15 years.
(f)
150 percent of county median RMV if, as of April 15 of the year in which a
claim is filed, the taxpayers have continuously owned and lived in the
homestead at least 15 years but less than 17 years.
(g)
160 percent of county median RMV if, as of April 15 of the year in which a
claim is filed, the taxpayers have continuously owned and lived in the
homestead at least 17 years but less than 19 years.
(h)
170 percent of county median RMV if, as of April 15 of the year in which a
claim is filed, the taxpayers have continuously owned and lived in the
homestead at least 19 years but less than 21 years.
(i)
180 percent of county median RMV if, as of April 15 of the year in which a
claim is filed, the taxpayers have continuously owned and lived in the
homestead at least 21 years but less than 23 years.
(j)
190 percent of county median RMV if, as of April 15 of the year in which a
claim is filed, the taxpayers have continuously owned and lived in the
homestead at least 23 years but less than 25 years.
(k)
200 percent of county median RMV if, as of April 15 of the year in which a
claim is filed, the taxpayers have continuously owned and lived in the
homestead for 25 years or more. [1963 c.569 §9; 1965 c.344 §37; 1977 c.160 §3;
1983 c.550 §3; 1985 c.140 §3; 2011 c.723 §3]
Note: See
note under 311.666.
311.672 Claim form; deadline; eligibility
determination by Department of Revenue; effect of eligibility; limitation on
number of new deferrals granted; appeals. (1)(a)
A taxpayer’s claim for deferral under ORS 311.666 to 311.701 must:
(A)
Be in writing on a form supplied by the Department of Revenue;
(B)
Describe the homestead;
(C)
Recite all facts establishing the eligibility of the homestead for, and of the
taxpayers to claim, the deferral; and
(D)
Have attached:
(i)
Any documentary proof required by the department; and
(ii)
A statement verified by a written declaration of all taxpayers claiming
deferral to the effect that the statements contained in the claim are true.
(b)
The claim for deferral must be filed with the assessor of the county in which
the homestead is located, after January 1 and on or before April 15 of the year
for which deferral is claimed.
(2)
The county assessor shall forward each claim filed under this section to the
department, and the department shall determine whether the property is eligible
for the deferral.
(3)
If the taxpayers and the homestead are determined to be eligible under ORS
311.668 and 311.670, respectively, a timely claim for deferral has the effect
of:
(a)
Deferring the payment of the property taxes levied on the homestead for the property
tax year beginning on July 1 of the year in which the claim is filed.
(b)
Continuing the deferral of the payment by the taxpayers of any property taxes
deferred under ORS 311.666 to 311.701 for previous years that have not become
delinquent under ORS 311.686.
(c)
Continuing the deferral of the payment by the taxpayers of any future property
taxes for as long as the homestead remains eligible for, and the taxpayers
remain eligible to claim, the deferral.
(4)(a)
Notwithstanding subsection (3) of this section:
(A)
For the property tax year beginning on July 1, 2012, the maximum number of
claims for deferral under ORS 311.666 to 311.701 that may be granted to
taxpayers who have not previously been granted deferral is the number of such
claims granted for the property tax year beginning on July 1, 2011, multiplied
by 105 percent.
(B)
For each property tax year beginning after July 1, 2012, the maximum number of
claims for deferral that may be granted to taxpayers who have not previously
been granted deferral is the maximum number determined under this subsection
for the property tax year immediately preceding multiplied by 105 percent.
(b)
For purposes of paragraph (a) of this subsection, spouses who continue deferral
under ORS 311.688 are not considered taxpayers who have not previously been
granted deferral.
(c)
If the number of eligible claims described in paragraph (a) of this subsection
exceeds the maximum number determined under paragraph (a) of this subsection,
claims shall be granted in ascending order based on the ratio that is equal to
the real market value of the homestead entered on the last certified assessment
and tax roll divided by the applicable percentage of county median RMV of the
homestead determined under ORS 311.670 (2), until the maximum number determined
under paragraph (a) of this subsection is reached.
(5)
Any taxpayer aggrieved by the denial of a claim for, or discontinuation of,
deferral under ORS 311.666 to 311.701 may appeal in the manner provided by ORS
305.404 to 305.560. [1963 c.569 §10; 1977 c.160 §4; 1983 c.550 §4; 1989 c.948 §15;
1993 c.19 §12; 1995 c.803 §2; 1999 c.1097 §3; 2011 c.723 §4]
Note: See
note under 311.666.
311.673 State liens against tax-deferred
property. (1) The Department of Revenue shall
have a lien against tax-deferred property for payment of deferred taxes plus
interest on the deferred taxes and any fees paid by the department in
connection with the filing, recording, release or satisfaction of the lien. The
liens for deferred taxes shall attach to the property on July 1 of the year in
which the taxes were assessed. The deferred property tax liens shall have the
same priority as other real property tax liens except that the lien of
mortgages, trust deeds or security interests that is filed, recorded or noted
on any certificate of title or in any record maintained by the Department of
Consumer and Business Services pursuant to ORS 446.566 to 446.646 prior in time
to the attachment of the lien for deferred taxes shall be prior to the liens
for deferred taxes.
(2)
The deferred property tax lien may be foreclosed by the department as if it
were a purchase money mortgage under ORS chapter 88. The court may award
reasonable attorney fees to the department if the department prevails in a
foreclosure action under this section. The court may award reasonable attorney
fees to a defendant who prevails in a foreclosure action under this section if
the court determines that the department had no objectively reasonable basis
for asserting the claim or no reasonable basis for appealing an adverse
decision of the trial court.
(3)
Receipts from foreclosure proceedings shall be credited in the same manner as
other repayments of deferred property taxes under ORS 311.701.
(4)
This section applies only to deferred property tax liens arising prior to
October 3, 1989. [1977 c.160 §15; 1981 c.897 §47; 1983 c.550 §13; 1985 c.140 §1;
1989 c.948 §1; 1995 c.526 §1; 1995 c.696 §20; 2007 c.363 §1]
311.674 Listing of tax-deferred property;
interest accrual. (1) If eligibility for deferral
of homestead property is established as provided in ORS 311.666 to 311.701, the
Department of Revenue shall notify the county assessor and the county assessor
shall show on the current ad valorem assessment and tax roll that the property
is tax-deferred property by an entry clearly designating the property as
tax-deferred property.
(2)
When requested by the department, the tax collector shall send to the
department the tax statement for each tax-deferred property as soon as the
taxes are extended upon the roll.
(3)
Interest shall accrue on the actual amount of taxes advanced to the county for
the tax-deferred property at the rate of six percent compounded annually.
(4)(a)
For property taxes deferred after October 3, 1979, the state liens provided by
ORS 311.673 and 311.679 and recorded under ORS 311.675 shall be for the actual
amount of taxes advanced to the counties and not for the gross amount of taxes
for which the property would be liable as shown on the tax statement for each
tax-deferred property.
(b)
For taxes deferred prior to October 3, 1979, the lien under ORS 311.673 is for
the gross amount of taxes extended upon the tax roll against each tax-deferred
property and interest shall continue to accrue on the gross amount of taxes
rather than on the actual amount of taxes paid to the county. [1963 c.569 §11;
1971 c.572 §1; 1977 c.160 §5; 1979 c.678 §1; 1989 c.948 §4; 2011 c.723 §5]
Note: See
note under 311.666.
311.675 Recording liens; recording constitutes
notice of state lien. (1) In each county in which
there is tax-deferred property, the Department of Revenue shall cause to be
recorded in the mortgage records of the county a list of tax-deferred
properties that lie in the county. The list shall contain a description of the
property as listed on the assessment roll together with the name of the owner
as listed on the assessment roll.
(2)(a)
The recording of tax-deferred properties under subsection (1) of this section
is notice that the Department of Revenue claims a lien against those properties
in the amount of the deferred taxes plus interest on the deferred taxes
together with any fees paid by the department in connection with the filing,
recording, release or satisfaction of the lien.
(b)
If the recording of tax-deferred properties under subsection (1) of this
section occurred prior to January 1, 1990, the recording is notice that the
department claims a lien against those properties in the amount of the deferred
taxes plus interest on the deferred taxes together with any fees paid by the
department in connection with the filing, recording, release or satisfaction of
the lien, whether or not the amount of taxes, interest or fees is listed.
(3)(a)
When an ownership document is issued under ORS 446.566 to 446.646, or issuance
of the document is pending, for a tax-deferred manufactured structure assessed
as personal property under ORS 308.875, the Department of Revenue shall file
with the Department of Consumer and Business Services an application for
notation of the deferred property tax lien as a security interest on behalf of
the State of Oregon. The Department of Consumer and Business Services shall
note the lien as a security interest in the same manner as other security
interests in manufactured structures. A lien noted as a security interest in
records maintained by the Department of Consumer and Business Services pursuant
to ORS 446.566 to 446.646 shall have the same legal effect as other security
interests in manufactured structures.
(b)
For any other tax-deferred homestead assessed as personal property, the
Department of Revenue may file notice of the deferred property tax lien as a
security interest on behalf of the State of Oregon with the office of the
Secretary of State or with any other designated filing office pursuant to ORS
chapter 79.
(4)(a)
Notwithstanding the provisions of ORS 182.040 to 182.060 and 205.320 relating
to the time and manner of payment of fees to the county clerk, the department
shall not be required to pay any filing, indexing or recording fees to the
county in connection with the filing, recording, release or satisfaction of
liens against tax-deferred properties of that county in advance or at the time
entry is made. The manner of payment of the fees shall be as provided in ORS
205.395 for the payment of fees for filing, recording and making entry of
warrants or orders in the County Clerk Lien Record.
(b)
The Department of Revenue shall pay filing fees for any application for
notation of the deferred property tax lien as a security interest in tax-deferred
properties to the Department of Consumer and Business Services as provided in
ORS 446.646 or in rules adopted under ORS 446.646.
(c)
If the Department of Revenue files notice of the deferred property tax lien as
a security interest on behalf of the State of Oregon with the office of the
Secretary of State or with any other designated filing office under subsection
(3) of this section, the department shall pay filing fees to the Secretary of
State or to the other filing office pursuant to ORS chapter 79. [1977 c.160 §16;
1985 c.140 §2; 1989 c.948 §5; 1999 c.654 §27; 2007 c.363 §2]
311.676 State to pay counties amount equivalent
to deferred taxes. (1) Upon determining the amount
of deferred taxes on tax-deferred property for the tax year, subject to available
funds, the Department of Revenue shall pay to the respective county tax
collectors an amount equivalent to the deferred taxes, less three percent, from
the revolving account established under ORS 311.701.
(2)
The department shall maintain accounts for each deferred property and shall
accrue interest only on the actual amount of taxes advanced to the county. [1963
c.569 §24; 1967 c.335 §35; 1967 c.494 §1; 1971 c.572 §2; 1977 c.160 §6; 1979
c.678 §2; 1980 c.19 §8; 1983 c.550 §14; 1999 c.1097 §4; 2001 c.184 §2; 2001
c.753 §27; 2011 c.723 §6]
Note: See
note under 311.666.
311.677 [1967
c.335 §34; repealed by 1977 c.160 §19]
311.678 Annual notice to taxpayer claiming
deferral in current tax year. (1) On or
before December 15 of each year, the Department of Revenue shall send a notice
to each taxpayer who has claimed deferral of property taxes for the current tax
year. The notice shall:
(a)
Inform the taxpayer that the property taxes have or have not been deferred in
the current year.
(b)
Show the total amount of deferred taxes remaining unpaid since initial
application for deferral and the interest accruing therein to November 15 of
the current year.
(c)
Inform the taxpayer that voluntary payment of the deferred taxes may be made at
any time to the Department of Revenue.
(d)
Contain any other information that the department considers necessary to
facilitate administration of the homestead deferral program, including but not
limited to the right of the taxpayer to submit any elderly rental assistance
amount received under ORS 310.630 to 310.706 to reduce the total amount of the
deferred taxes and interest.
(2)
The department shall give the notice required under subsection (1) of this
section by an unsealed postcard or other form of mail sent to the residence
address of the taxpayer as shown in the claim for deferral or as otherwise
determined by the department to be the correct address of the taxpayer. [1963
c.569 §12; 1971 c.572 §3; 1977 c.160 §7; 1983 c.550 §10; 1989 c.948 §13; 1997
c.170 §25]
311.679 Estimate of deferred taxes; lien;
foreclosure; voluntary payment. (1)(a) At the
time that property taxes are deferred under ORS 311.666 to 311.701, or if
property taxes were deferred prior to July 1, 1990, the Department of Revenue
shall estimate the amount of property taxes deferred for tax years beginning on
or after July 1, 1990, interest on the deferred taxes and any fees paid by the
department in connection with lien filing, recording, release or satisfaction.
(b)
The department shall have a lien in the amount of the estimate.
(2)
If during the period of deferral the amount of taxes, interest and fees exceeds
the estimate under subsection (1) of this section, the department shall have a
lien for the amount of the excess.
(3)(a)
A lien created under subsection (1) of this section attaches to the homestead
to which the deferral relates on July 1 of the first tax year of deferral or on
July 1, 1990, as applicable.
(b)
A lien for the excess created under subsection (2) of this section attaches to
the homestead on July 1 of the tax year in which the excess occurs.
(4)
A lien created under subsection (1) or (2) of this section has the same
priority as other real property tax liens except that liens of mortgages, trust
deeds or security interests that are filed, recorded or noted on a certificate
of title or in any record maintained by the Department of Consumer and Business
Services pursuant to ORS 446.566 to 446.646 prior in time to the attachment of
a lien for deferred taxes are prior to the lien for deferred taxes.
(5)(a)
The notice of lien for deferred taxes recorded as provided in ORS 311.675 (1)
and (2) arising on or after October 3, 1989, shall list the amount of the
estimate of deferred taxes, interest and fees made by the department under subsection
(1) of this section. Any amendment to the notice of lien to reflect a lien for
excess, as described under subsection (2) of this section, shall list the
amount of the excess that the department claims as a lien.
(b)
If notice of lien with respect to any homestead has been filed or recorded as
provided under ORS 311.675 (1) to (3) prior to January 1, 1990, and the lien
has not been released or satisfied, the department shall cause a further notice
of lien to be recorded in the mortgage records of the county. The further
notice of lien shall list the amount of the estimate of deferred taxes and
interest made by the department under subsection (1) of this section and any
amendment to the notice to reflect a lien for excess, described under subsection
(2) of this section, and shall list the amount of the excess that the
department claims as lien.
(6)(a)
A lien created under this section may be foreclosed by the department as if it
were a purchase money mortgage under ORS chapter 88.
(b)
In a foreclosure action under this section, a court may award:
(A)
Reasonable attorney fees to the prevailing party.
(B)
All costs associated with foreclosure of the lien to the department if the
department prevails.
(7)
Receipts from foreclosure proceedings shall be credited in the same manner as
other repayments of deferred property taxes under ORS 311.701.
(8)(a)
By means of voluntary payment made as provided under ORS 311.690, the taxpayer
may limit the amount of the lien for deferred taxes created under this section.
(b)
If the taxpayer desires that the limit be reflected in the records of the
county, the taxpayer must request, subject to any rules adopted by the
department, that the department cause a partial satisfaction of the lien to be
recorded in the county.
(c)
Upon receipt of such a request, the department shall cause a partial
satisfaction, in the amount of the voluntary payment, to be recorded.
(d)
Nothing in this subsection affects the priority of the liens of the department,
as originally created under subsections (1) and (2) of this section.
(9)(a)
Nothing in this section affects any lien arising under ORS 311.666 to 311.701
for taxes assessed before January 1, 1990.
(b)
A lien for taxes does not arise under ORS 311.666 to 311.701 for taxes assessed
after December 31, 1989, except as provided under this section.
(10)
This section first applies to liens for deferred taxes arising on or after
October 3, 1989. [1989 c.948 §3; 1995 c.526 §2; 1995 c.618 §64; 1999 c.1097 §5;
2007 c.70 §79; 2007 c.363 §3; 2011 c.723 §7]
Note: See
note under 311.666.
311.680 [1963
c.569 §13; 1971 c.572 §4; repealed by 1977 c.160 §19]
311.681 Request for retroactive deferral.
(1) Notwithstanding ORS 311.672, if an individual (or two or more individuals
jointly) who has elected to defer homestead property taxes in a prior tax year
has not filed a timely claim for deferral for one or more tax years succeeding
the year in which property taxes were initially deferred under ORS 311.666 to
311.701, then the individual may request that the Director of the Department of
Revenue grant a retroactive deferral of property taxes on the property. A
spouse who is eligible to make the election under ORS 311.688 may also request
a grant of retroactive deferral under this section.
(2)
The director may, in the discretion of the director, grant or deny the
retroactive deferral of property taxes. No appeal from a decision of the
director under this section may be made.
(3)
The director shall not grant a retroactive deferral of property taxes if, in
any intervening year between the year in which deferral was last granted to the
property and the last year for which retroactive deferral is being requested,
the property would not have been eligible for deferral had the claim for
deferral been timely filed.
(4)
If the director grants a retroactive deferral of property taxes under this
section, the department shall pay to the county tax collector an amount equal
to the deferred taxes for each year, less three percent. Interest shall accrue
on the actual amount of taxes advanced to the county.
(5)
The department shall have a lien against the tax-deferred property for amounts
deferred under this section as provided in ORS 311.673. The lien shall attach
as of July 1 of the tax year for which the payment relates. In the case of a
payment representing more than one year’s property taxes, the department shall
have a lien in the amount of that portion of a payment related to a particular
tax year, which shall attach as of July 1 of that tax year. [1997 c.169 §2;
2011 c.723 §21]
Note: See
note under 311.666.
311.682 [1963
c.569 §14; repealed by 1979 c.689 §27]
311.683 Continued deferral after
Department of Transportation condemnation; application; requirements; rules.
(1) If tax-deferred homestead property is acquired by the Department of
Transportation through condemnation, the taxpayer may elect to continue to
defer the payment of taxes and interest by:
(a)
Filing a written notice of intent to continue deferral with the Department of
Revenue on or before 30 days after the date the Department of Transportation
has acquired title to the condemned homestead; and
(b)
Filing a claim for deferral with respect to a new homestead within one year
after the Department of Transportation has acquired title to the condemned
homestead.
(2)
Upon receipt of a notice of intent to continue deferral of taxes attributable
to a condemned homestead, the Department of Revenue shall prepare an estimate
of the amount of taxes, interest and fees that have been and, if approved under
subsections (3) and (5) of this section, will continue to be deferred upon the
release and satisfaction of the lien on the condemned homestead and the
recordation of the lien on the new homestead.
(3)
After preparing the estimate described in subsection (2) of this section, the
Department of Revenue shall grant a temporary deferral of taxes with respect to
the condemned homestead not to exceed the length of time described in
subsection (1)(b) of this section if:
(a)
The Department of Transportation has acquired title to the condemned homestead;
and
(b)
The taxpayer has a legally enforceable escrow agreement with a title company
that:
(A)
Provides for an interest-bearing escrow account in which moneys are deposited
that are sufficient to pay in full the amount of deferred taxes, interest and
fees on the condemned homestead property as estimated under subsection (2) of
this section;
(B)
Establishes the Department of Revenue as the beneficiary of the escrow
agreement;
(C)
Provides that the moneys of the escrow account are to be released to the
taxpayer upon the Department of Revenue’s approval of continued deferral under
subsection (5) of this section and the recordation of the lien described in
subsection (6) of this section with the county clerk; and
(D)
Provides that the full amount of the estimated deferred taxes, interest and
fees related to the condemned homestead are to be released to the Department of
Revenue if the continued deferral described in subsection (5) of this section
is not granted by the Department of Revenue.
(4)
The Department of Revenue shall provide a release or satisfaction of the lien
on the condemned homestead when an escrow account has been established as
provided under subsection (3) of this section.
(5)
Upon receipt of a claim for the deferral of taxes for a new homestead that also
seeks to continue the deferral of taxes attributable to a condemned homestead
for which a temporary deferral has been granted under subsection (3) of this
section, the Department of Revenue shall approve the continued deferral of the
taxes temporarily deferred under subsection (3) of this section if:
(a)
The taxpayer’s equity interest in the new homestead equals or exceeds in value
the total of the amount of deferred taxes, interest and fees on the condemned
homestead as estimated under subsection (2) of this section, plus $10,000;
(b)
The taxpayer is entitled to tax deferral under ORS 311.666 to 311.701 with
respect to the new homestead; and
(c)
The taxpayer consents to the continued deferral of taxes and to the lien on the
new homestead property as provided in subsection (6) of this section.
(6)
Upon granting the continued deferral under subsection (5) of this section, the
Department of Revenue shall have a lien on the new homestead in the amount of
the estimate prepared under subsection (2) of this section plus interest and
any fees incurred in connection with the recording of the lien. The lien
described in this subsection shall be in addition to any other lien under ORS
311.673 that the Department of Revenue shall have with respect to the new
homestead. The provisions of ORS 311.679 relating to liens shall apply to the
lien described in this subsection. At the time the lien described in this
subsection is recorded, the escrow account described in subsection (3) of this
section shall be closed and the moneys in the account released to the taxpayer.
(7)
The Department of Revenue may prescribe such rules as are needed to implement
the provisions of this section. [1997 c.169 §4; 1999 c.21 §31]
311.684 Events requiring payment of deferred
tax and interest. All deferred property taxes,
including accrued interest, become payable as provided in ORS 311.686 when:
(1)
The taxpayer who claimed deferral of property taxes on the homestead dies or,
if there was more than one claimant, the survivor of the taxpayer who
originally claimed deferral of property taxes under ORS 311.668 dies.
(2)
Except as provided in ORS 311.683, the property with respect to which deferral
of taxes is claimed is sold, or a contract to sell is entered into, or some
person other than the taxpayer who claimed the deferral, including a
transferee, becomes the owner of the property.
(3)
The tax-deferred property is no longer the homestead of the taxpayer who
claimed the deferral, except in the case of a taxpayer required to be absent
from such tax-deferred property by reason of health.
(4)
The tax-deferred property, a manufactured structure or floating home, is moved
out of the state. [1963 c.569 §15; 1971 c.572 §5; 1977 c.160 §9; 1983 c.550 §5;
1997 c.169 §5; 2011 c.723 §8]
Note: See
note under 311.666.
311.686 Time for payments; delinquency;
foreclosure. (1) Whenever any of the circumstances
listed in ORS 311.684 occurs:
(a)
The deferral of taxes for the assessment year in which the circumstance occurs:
(A)
Shall continue for the assessment year if the circumstance occurs on or after
September 1.
(B)
Shall be discontinued for the assessment year if the circumstance occurs before
September 1.
(b)
Except as provided in subsection (2) of this section and ORS 311.688, the
amounts of deferred property taxes, including accrued interest, for all years
shall be due and payable to the Department of Revenue on or before August 15 of
the year following the calendar year in which the circumstance occurs.
(2)
If the circumstance listed in ORS 311.684 (4) occurs, the amount of deferred
taxes is due and payable five days before the date of removal of the property
from the state.
(3)
If the amounts falling due as provided in this section are not paid on or
before the due date, the amounts shall be deemed delinquent as of that date and
the property shall be subject to foreclosure as provided in ORS 311.673 or
311.679. [1963 c.569 §16; 1971 c.572 §6; 1977 c.160 §10; 1983 c.550 §8; 1989
c.948 §6; 2011 c.723 §9]
Note: See
note under 311.666.
311.687 Loss of eligibility for deferral
when disability ceases; prior deferred taxes may continue deferral.
(1) Property taxes imposed on the homestead of an individual are ineligible for
deferral under ORS 311.666 to 311.701 if the basis for deferral was the
disability of the individual and the individual no longer has a disability and:
(a)
Is younger than 62 years of age; or
(b)
Is 62 years of age or older and filed the claim for deferral jointly with an
individual who is younger than 62 years of age and who is not a person with a
disability.
(2)
The property taxes that are ineligible for deferral under subsection (1) of
this section are those property taxes attributable to the homestead of the
individual for tax years beginning subsequent to the loss of disability, until
the individual again qualifies for deferral under ORS 311.666 to 311.701.
(3)
Nothing in this section shall affect the continued deferral of taxes that have
been deferred for tax years beginning prior to the loss of disability. [1999
c.1097 §6a; 2007 c.70 §80]
311.688 Claim by spouse to continue tax
deferral. (1) Notwithstanding ORS 311.684, when
one of the circumstances listed in ORS 311.684 (1) to (3) occurs, the spouse who
was not eligible to or did not file a claim jointly with the taxpayer may
continue the property in its deferred tax status by filing a claim in the
manner prescribed under ORS 311.672 if:
(a)
The spouse of the taxpayer is or will be 60 years of age or older not later
than six months from the day the circumstance listed in ORS 311.684 (1) to (3)
occurs; and
(b)
The property is the homestead of the spouse of the taxpayer and meets the
requirements of ORS 311.670 (1).
(2)(a)
A spouse who does not meet the age requirements of subsection (1)(a) of this
section but is otherwise qualified to continue the property in its tax-deferred
status under subsection (1) of this section may continue the deferral of
property taxes deferred for previous years by filing a claim in the manner
prescribed under ORS 311.672.
(b)
If a spouse eligible for and continuing the deferral of taxes previously
deferred under this subsection becomes 62 years of age prior to April 15 of any
year, the spouse may continue the deferral of previous years’ taxes deferred
under this subsection and may elect to defer the current assessment year’s
taxes on the homestead by filing a claim in the manner prescribed under ORS
311.672.
(c)
After a claim is filed under paragraph (b) of this subsection, payment of the
taxes levied on the homestead and deferred under this subsection and payment of
taxes levied on the homestead in the current assessment year and in future
years may be deferred under ORS 311.666 to 311.701.
(3)
Notwithstanding ORS 311.672, if the Department of Revenue determines that good
and sufficient cause exists for the failure of a spouse to file a claim under
this section on or before April 15, the claim may be filed within 180 days
after notice of taxes due and payable under ORS 311.686 is mailed or delivered
by the department to the taxpayer or spouse. [1963 c.569 §17; 1977 c.160 §11;
1983 c.550 §9; 2011 c.723 §10]
Note: See
note under 311.666.
311.689 Certification by taxpayers of
continuing eligibility; taxes payable for year when household income exceeds
limits; interest; release of lien. (1) On or
before April 15 of the third year for which deferral under ORS 311.666 to
311.701 is claimed and every two years thereafter, all taxpayers claiming the
deferral must certify to the county assessor that the homestead remains
eligible for, and the taxpayers remain eligible to claim, the deferral.
(2)(a)
For any year in which the household income of the taxpayers exceeds the amounts
allowable under ORS 311.668, the property taxes deferred under ORS 311.666 to
311.701 for that year, including accrued interest, become payable by the
applicable due date prescribed in ORS 311.686 (1)(b) or (2).
(b)
The provisions of ORS chapters 305 and 314 apply to this subsection in the same
manner as those provisions are applicable to an income tax deficiency.
(c)
The amount of deferred taxes payable under this subsection shall bear interest
from the date paid by the Department of Revenue until paid at the rate
established under ORS 305.220 for deficiencies.
(d)
A deficiency may not be assessed under this subsection if notice is not given
to the taxpayer or spouse within three years after the date that the department
has paid the deferred taxes to the county.
(e)
Upon payment of the amount assessed as a deficiency under this subsection and
any interest, the department shall execute a release in the amount of the
payment. The release shall be conclusive evidence of the removal and
extinguishment of the lien under ORS 311.666 to 311.701 to the extent of the
payment.
(3)
Subsection (2) of this section does not affect the continued deferral of taxes
that have been deferred for tax years beginning before a tax year to which
subsection (2) of this section applies or the deferral of taxes for tax years
beginning after a tax year to which subsection (2) of this section applies,
provided subsection (2) of this section does not apply to those tax years.
(4)
This section applies to all tax-deferred property, whether the deferral under
ORS 311.666 to 311.701 is claimed before or after October 3, 1989. [1989 c.948 §12;
1995 c.803 §4; 1997 c.839 §47; 1999 c.90 §36; 1999 c.1097 §7; 2001 c.660 §31;
2003 c.77 §9; 2005 c.832 §21; 2007 c.614 §9; 2008 c.45 §10; 2009 c.5 §20; 2009
c.909 §20; 2010 c.82 §20; 2011 c.723 §11]
Note: See
note under 311.666.
311.690 Voluntary payment of deferred tax
and interest. (1) All payments of deferred taxes
shall be made to the Department of Revenue.
(2)
Subject to subsection (3) of this section, all or part of the deferred taxes
and accrued interest may at any time be paid to the department by:
(a)
The taxpayer or the spouse of the taxpayer.
(b)
The next of kin of the taxpayer, heir at law of the taxpayer, child of the
taxpayer or any person having or claiming a legal or equitable interest in the
property.
(3)
A person listed in subsection (2)(b) of this section may make payments of
deferred taxes under this section only if no objection is made by the taxpayer
within 30 days after the department deposits in the mail notice to the taxpayer
of the fact that payment of deferred taxes has been tendered.
(4)
Any payment made under this section shall be applied first against accrued
interest and any remainder against the deferred taxes. Payment of deferred
taxes does not affect the deferred tax status of the property. Unless otherwise
provided by law, payment of deferred taxes does not give the person paying the
taxes any interest in the property or any claim against the estate, in the
absence of a valid agreement to the contrary.
(5)
When the deferred taxes and accrued interest are paid in full and the property
is no longer subject to deferral, the department shall prepare, file and record
documents necessary to effect a release or satisfaction of deferred property
tax lien. [1963 c.569 §18; 1977 c.160 §12; 2007 c.363 §4]
311.691 Taxes unpaid before deferral as
lien; effect on foreclosure; exceptions. (1)
Notwithstanding any provision of ORS chapter 312 to the contrary and ORS
311.696 (1), upon compliance with ORS 311.693, taxes assessed against a
tax-deferred homestead for any tax year that were unpaid as of July 1 of the
tax year for which homestead property tax deferral was initially granted under
ORS 311.666 to 311.701, and that remain unpaid, shall remain a lien and shall
become delinquent as otherwise provided by law, but are not subject to
foreclosure under ORS chapter 312 before August 15 of the calendar year
following the calendar year in which one of the circumstances listed in ORS
311.684 occurs.
(2)
This section does not apply if:
(a)
The tax-deferred homestead property is a manufactured structure or floating
home and is moved out of state;
(b)
The tax-deferred homestead property is personal property, other than a
manufactured structure or floating home; or
(c)
The owner of the tax-deferred homestead property has household income, for the
calendar year immediately preceding the calendar year in which application is
filed under ORS 311.693, that exceeds the amounts allowable under ORS 311.668.
(3)
If the property to which subsection (1) of this section applies has been
included on a foreclosure list, or a judgment of foreclosure entered, the
property shall be removed from the foreclosure list, or judgment vacated,
unless the proceeding against the property involves delinquent taxes other than
those described in subsection (1) of this section.
(4)(a)
Upon removal from the foreclosure list, or upon vacation of the judgment, a
penalty may not be imposed under ORS 312.110 or 312.120.
(b)
If the penalty has been imposed, the penalty is abated, or if the penalty has
been paid, upon application made to the county assessor on or before July 1 of
the year immediately following the year of vacation or removal, the penalty
shall be refunded out of the unsegregated tax collections account in the manner
provided in ORS 311.806.
(5)
Within 60 days after approval of an application under ORS 311.693, with respect
to any property to which this section applies, the tax collector shall make the
proper entries on the tax roll and shall remove the property from the
foreclosure list and proceeding.
(6)
If a judgment has been entered foreclosing liens for delinquent taxes against
any property which is the subject of an application filed under ORS 311.693,
and the delinquent taxes include only those taxes described in subsection (1)
of this section, or taxes in excess of those described in subsection (1) of
this section are paid, the judgment shall be null and void and of no effect and
the tax collector shall make the proper entries on the assessment and tax rolls
to reflect the vacation of the judgment and to acknowledge the subsisting
liens.
(7)
Nothing in this section shall remove or release property to which this section
applies from the lien of any unpaid tax thereon, but the unpaid taxes shall
remain valid and subsisting liens as though the foreclosure proceeding had not
been instituted or as though the foreclosure proceeding had not been instituted
and a judgment entered.
(8)
Nothing in this section shall affect a foreclosure proceeding instituted, or a
judgment entered, to foreclose liens for delinquent taxes against properties
subject to foreclosure if the delinquent taxes include taxes other than those
described under subsection (1) of this section. Such foreclosure proceedings
shall be instituted or continued without regard to this section and such
judgment shall be of full force and effect as if this section did not exist.
(9)
Interest on taxes to which this section applies shall be determined from the
same dates, in the same manner and until paid as for other property taxes
remaining unpaid upon the due dates, upon preparation of the foreclosure list
in accordance with ORS chapter 312 and subsection (1) of this section and upon
entry and following a judgment of foreclosure. [1983 c.793 §2; 1985 c.162 §8;
1989 c.948 §16; 1993 c.6 §8; 1995 c.79 §150; 1995 c.803 §5; 1999 c.22 §3; 1999
c.1097 §8; 2003 c.576 §413; 2011 c.723 §12]
Note: See
note under 311.666.
311.692 [1963
c.569 §19; 1967 c.335 §36; repealed by 1977 c.160 §19]
311.693 Application to delay foreclosure;
appeals. (1)(a) Delay in foreclosure on account
of delinquent taxes as provided in ORS 311.691 may not be granted unless the
owner of the tax-deferred homestead files an application for the delay with the
county assessor prior to the date the period of redemption expires under ORS
312.120.
(b)
An application filed under this subsection must contain or be accompanied by a
verified statement of total household income of the owner for the calendar year
immediately preceding the calendar year in which the application is filed.
(2)(a)
Upon receipt of an application under subsection (1) of this section, the county
assessor shall approve or deny the application.
(b)
If the application is denied, the owner may appeal to the circuit court in the
county where the tax-deferred homestead property is located within 90 days
after notice in writing of the denial is mailed to the owner by the county
assessor.
(c)
Orders of the circuit court in an appeal taken under this subsection may be
appealed to the Court of Appeals within the time and in the manner provided
under ORS 312.210. [1983 c.793 §3; 2011 c.723 §13]
Note: See
note under 311.666.
311.694 Taxes uncollected after
foreclosure; reimbursement of state by taxing units.
(1) At the time that the property is deeded over to the county at the
conclusion of the foreclosure proceedings pursuant to ORS 312.200 the county
court shall order the county treasurer to pay to the Department of Revenue from
the unsegregated tax collections account the amount of deferred taxes and
interest which were not collected.
(2)
Immediately upon payment, the county treasurer shall notify the tax collector
of the amount paid to the department for the property which has been deeded to
the county pursuant to ORS 312.200. [1963 c.569 §20; 1977 c.160 §13; 1985 c.162
§9]
311.695 Joint and several liability of
transferees for deferral amounts. A transferee
of a homestead who is ineligible to claim, or does not claim, deferral under
ORS 311.666 to 311.701, or that is not an individual, is jointly and severally
liable for amounts payable under ORS 311.686 to the extent of the real market
value of the homestead entered on the last certified assessment and tax roll
prior to the date of the transfer. [1983 c.550 §7; 2011 c.723 §14]
Note: See
note under 311.666.
311.696 Limitations on effect of ORS
311.666 to 311.701. Nothing in ORS 311.666 to
311.701 is intended to or shall be construed to:
(1)
Prevent the collection, by foreclosure, of property taxes which become a lien against
tax-deferred property.
(2)
Defer payment of special assessments to benefited property which assessments do
not appear on the assessment and tax roll.
(3)
Affect any provision of any mortgage or other instrument relating to land
requiring a person to pay property taxes. [1963 c.569 §21; 1971 c.747 §18; 1977
c.160 §14]
311.700 Deed or contract clauses
prohibiting application for deferral are void; reverse mortgage prohibition.
(1) A clause or statement in a mortgage trust deed or land sale contract
executed after September 9, 1971, that prohibits the owner from applying for
deferral of homestead property taxes provided in ORS 311.666 to 311.701 is
void.
(2)
A homestead on which amounts deferred under ORS 311.666 to 311.701 remain
outstanding may not be pledged as security for a reverse mortgage by any
person. [1971 c.572 §7; 1977 c.160 §8; 2011 c.723 §16]
Note: See
note under 311.666.
311.701 Senior Property Tax Deferral
Revolving Account; sources; uses. (1) There is
established in the State Treasury the Senior Property Tax Deferral Revolving
Account to be used by the Department of Revenue for the purpose of making the
payments to:
(a)
County tax collectors of property taxes deferred for tax years beginning on or
after January 1, 1983, as required by ORS 311.676.
(b)
The appropriate local officer of special assessment improvement amounts
deferred on or after October 15, 1983, as required by ORS 311.730.
(c)
The department for its expenses in administering the property tax and special
assessment senior deferral programs.
(2)
The Senior Property Tax Deferral Revolving Account may include a reserve for
payment of department administrative expenses.
(3)
All sums of money received by the Department of Revenue under ORS 311.666 to
311.701 as repayments of deferred property taxes or under ORS 311.702 to
311.735 as repayments of deferred special assessment improvement amounts,
including the interest accrued under ORS 311.674 (3) or 311.711 (3) shall, upon
receipt, be credited to the revolving account and are continuously appropriated
to the department for the purposes of subsection (1) of this section.
(4)(a)
If there are not sufficient moneys in the revolving account to make the
payments required by subsection (1) of this section, and the amount appropriated
from the General Fund is not sufficient when added together with the moneys in
the revolving account to provide an amount sufficient to make the required
payments, the State Treasurer, in the capacity of investment officer for the
Oregon Investment Council, may lend to the Department of Revenue such amounts
as may be necessary to make the payments.
(b)
The State Treasurer may lend moneys that may be invested as provided in ORS
293.701 to 293.820.
(c)
Any moneys lent under this subsection shall be repaid within five years
together with interest at a rate determined by the State Treasurer and
consistent with the investment standards of ORS 293.721 and 293.726. [1983
c.550 §12; 1985 c.167 §1; 1995 c.257 §1; 2001 c.716 §27; 2005 c.749 §4; 2009
c.885 §10; 2011 c.723 §17]
Note:
Section 77, chapter 630, Oregon Laws 2011, provides:
Sec. 77. (1)
Notwithstanding ORS 293.205 to 293.225, on a date determined by the State
Treasurer and the Director of the Department of Revenue, the State Treasurer
shall transfer the amount of $19 million of unexpended moneys in the Common
School Fund to the credit of the Senior Property Tax Deferral Revolving Account
established under ORS 311.701.
(2)
As soon as practicable after June 15, 2013, the Department of Revenue shall
transfer the amount of $19 million, plus interest at a rate equal to the
average positive rate of interest earned on all other unexpended moneys from
the Common School Fund invested over the period of time beginning with the date
of the transfer required under subsection (1) of this section and ending on
June 1, 2013, from the Senior Property Tax Deferral Revolving Account to the
State Treasurer for deposit in the Common School Fund.
(3)
Notwithstanding subsection (2) of this section:
(a)
If, on February 15, 2013, the Department of Revenue determines that the balance
in the Senior Property Tax Deferral Revolving Account on June 15, 2013, will
not be sufficient to make the transfer required under subsection (2) of this
section, the Department of Revenue shall, not later than March 15, 2013, submit
a report to the Legislative Assembly that:
(A)
Explains the impact of the reforms made by chapter 723, Oregon Laws 2011, on
the homestead property tax deferral program;
(B)
Includes revenue projections for the program and an assessment of the long-term
viability of the program; and
(C)
Recommends changes necessary to ensure the long-term viability of the program
without further temporary transfers of funds.
(b)
If, on June 3, 2013, the Department of Revenue determines that the balance in
the Senior Property Tax Deferral Revolving Account will not be sufficient to
make the transfer required under subsection (2) of this section, the Department
of Revenue shall, as soon as practicable, transfer to the State Treasurer for
deposit in the Common School Fund any positive balance in the Senior Property
Tax Deferral Revolving Account in excess of the amounts required to be paid to
the respective county tax collectors pursuant to ORS 311.676.
(4)(a)
Upon receipt of a report pursuant to subsection (3)(a) of this section, the
Legislative Assembly shall make a determination of the long-term viability of
the homestead property tax deferral program and consider alternatives to the
program, including curtailment to ensure the long-term viability of the program
and elimination of the program.
(b)
If the Department of Revenue determines pursuant to subsection (3)(b) of this
section that there are insufficient funds to make the transfer required under
subsection (2) of this section, the Legislative Assembly shall, not later than
June 15, 2013, appropriate to the credit of the Common School Fund:
(A)
An amount equal to the difference between the amount required to be transferred
under subsection (2) of this section and any amount actually transferred
pursuant to subsection (3)(b) of this section; or
(B)
If there is no positive balance in the Senior Property Tax Deferral Revolving
Account as described in subsection (3)(b) of this section, the amount required
under subsection (2) of this section. [2011 c.630 §77]
Note: See
note under 311.666.
DEFERRAL OF SPECIAL ASSESSMENTS FOR LOCAL
IMPROVEMENT
311.702 Definitions for ORS 311.702 to
311.735. As used in ORS 311.702 to 311.735,
unless the context otherwise requires:
(1)
“Department” means the Department of Revenue.
(2)
“Homestead” has the meaning given that term in ORS 311.666.
(3)
“Special assessment for local improvement” means an amount specially assessed
or reassessed to the homestead to defray the cost of an improvement of the
nature described in ORS 223.387 and assessed or reassessed on the basis of
benefit.
(4)
“Special assessment improvement amounts” or “amount of special assessment for
local improvement” means the unpaid installments of the special assessment due
and payable at the time application for deferral is made or becoming due at any
time thereafter while deferral is effective, plus interest attributable to the
installments. If the amount of special assessment for local improvement or any
installment thereof has become delinquent at the time of initial application
for deferral, the terms include any delinquent installments and interest,
penalties or costs imposed as a result of the delinquency, which amounts shall
be considered payable at the time claim for deferral is made.
(5)
“Taxpayer” means an individual who has filed a claim for deferral under ORS
311.704 or two or more individuals who have jointly filed a claim for deferral
under ORS 311.704. [1977 c.859 §1; 1979 c.762 §3; 1985 c.167 §2]
311.704 Claim to defer special assessment
for local improvement. (1) On or before September 29,
2011, a taxpayer may file a claim to defer payment of the amount of special
assessment for local improvement assessed or reassessed to the taxpayer’s
homestead with the officer in charge of the bond lien docket or assessment lien
record. The effect of filing the claim shall be to defer payment of the amount
of special assessment for local improvement determined under ORS 311.702. The
claim for deferral shall be effective for the calendar year for which it is
filed and for each subsequent year until the occurrence of one or more of the
events described in ORS 311.716.
(2)
If a guardian or conservator has been appointed for a taxpayer otherwise
qualified to obtain the deferral of payment of special assessment for local
improvement amounts accorded under ORS 311.702 to 311.735, the guardian or
conservator may act for the taxpayer in complying with ORS 311.702 to 311.735.
(3)
A taxpayer who claims the deferral under ORS 311.702 to 311.735 may not claim a
deferral or other similar assistance available under local law. [1977 c.859 §2;
1979 c.762 §4; 1985 c.167 §3; 1997 c.154 §12; 2011 c.723 §19]
311.705
[Renumbered 311.785]
311.706 Requirements for deferral.
(1) In order to qualify for deferral of payment of special assessment for local
improvement amounts under ORS 311.702 to 311.735, the taxpayer or, in the case
of two or more individuals filing a claim jointly, each filing the claim for
deferral and the homestead with respect to which the claim is filed must meet
the following requirements at the time the claim for deferral is filed and
thereafter so long as payment of the amount of special assessment for local
improvement is deferred:
(a)
The taxpayer filing the claim for deferral must be 62 years of age or older.
(b)
The taxpayer filing the claim, by himself or herself or together with his or
her spouse, must own the fee simple estate or be purchasing the fee simple
estate under a recorded instrument of sale.
(c)
The property with respect to which the claim is filed must be the homestead of
the taxpayer who files the claim for deferral, except for a taxpayer required
to be absent from the homestead by reason of health.
(d)
If the taxpayer is delinquent in payment of the special assessment for local
improvement or any installments thereof, the homestead must not have yet been
sold at foreclosure sale.
(e)
The household income, as defined in ORS 310.630, of the taxpayer filing the
claim must have been $32,000 or less for the calendar year immediately
preceding the calendar year in which the claim for deferral of special
assessment for local improvement installment amounts is filed.
(f)
There must be no prohibition to the deferral of special assessments contained
in any provision of federal law, rule or regulation applicable to a mortgage,
trust deed, land sale contract or conditional sale contract for which the
homestead is security.
(2)
If a trustee of an inter vivos trust which was created by and is revocable by a
taxpayer, who is both the trustor and beneficiary of the trust and who is
otherwise qualified to obtain a deferral of special assessment for local
improvement under ORS 311.702 to 311.735 owns the fee simple estate under a
recorded instrument of sale, the trustee may act for the taxpayer in complying
with the provisions of ORS 311.702 to 311.735.
(3)
Nothing in this section shall be construed to require a spouse of a taxpayer to
file a claim jointly with the taxpayer even though the spouse may be eligible
to claim the deferral jointly with the taxpayer.
(4)
Nothing in this section shall be construed to disqualify a taxpayer otherwise
qualifying for deferral if the spouse of the taxpayer is less than 62 years of
age or if the spouse does not own, or is not purchasing under a recorded
instrument of sale, a fee simple estate in the homestead.
(5)
Subject to ORS 311.729, when a taxpayer exercises the election to claim the
deferral under ORS 311.704, it shall have the effect of:
(a)
Deferring payment of the amount of special assessment for local improvements
deferred pursuant to the claim until the special assessment for local
improvements become delinquent under ORS 311.718.
(b)
Continuing the deferral of payment by the taxpayer of any special assessment
for local improvements deferred under ORS 311.702 to 311.735 for previous years
which have not become delinquent under ORS 311.718.
(6)(a)
For each tax year beginning on or after July 1, 2002, the Department of Revenue
shall recompute the maximum household income that may be incurred under an
allowable claim for deferral under subsection (1)(e) of this section. The
computation shall be as follows:
(A)
Divide the average U.S. City Average Consumer Price Index for the first six
months of the current calendar year by the average U.S. City Average Consumer
Price Index for the first six months of 2001.
(B)
Recompute the maximum household income by multiplying $32,000 by the
appropriate indexing factor determined as provided in subparagraph (A) of this
paragraph.
(b)
As used in this section, “U.S. City Average Consumer Price Index” means the
U.S. City Average Consumer Price Index for All Urban Consumers (All Items) as
published by the Bureau of Labor Statistics of the United States Department of
Labor.
(c)
If any change in the maximum household income determined under paragraph (a) of
this subsection is not a multiple of $500, the increase shall be rounded to the
nearest multiple of $500. [1977 c.859 §3; 1983 c.550 §19; 1985 c.140 §4; 1985
c.167 §4; 1997 c.154 §13; 2001 c.753 §30]
311.708 Claim form; filing date.
(1) A claim for deferral under ORS 311.704 shall be in writing on a form
prescribed by the Department of Revenue and shall:
(a)
Describe the homestead.
(b)
Recite facts establishing the eligibility for the deferral under the provisions
of ORS 311.702 to 311.735 including facts that establish that the household
income as defined in ORS 310.630 of the taxpayer, or in the case of two or more
taxpayers claiming the deferral jointly, was less than the amount required under
ORS 311.706 for the calendar year immediately preceding the calendar year in
which the claim is filed.
(c)
Have attached any documentary proof required by the department to show that the
requirements of ORS 311.702 to 311.735 have been met.
(2)
There shall be annexed to the claim a statement verified by a written
declaration of the applicant making the claim to the effect that the statements
contained in the claim are true.
(3)
The claim shall incorporate the terms or have annexed thereto a certified copy
of the agreement for payment of the special assessment for local improvement in
installments. The claim shall be filed on or after October 1 and before
December 1 of the calendar year in which the deferral is first claimed.
(4)
Any person aggrieved by the denial of a claim for deferral of special
assessments for local improvements or disqualification from deferral of special
assessments for local improvements may appeal in the manner provided by ORS
305.404 to 305.560. [1977 c.859 §4; 1985 c.167 §5; 1987 c.512 §6; 1993 c.19 §13;
1995 c.650 §79; 1997 c.154 §§14,15; 2001 c.753 §31]
311.710
[Renumbered 311.790]
311.711 Duties of bond lien docket or
assessment lien record officer; liens; interest; foreclosure.
(1) The officer in charge of the bond lien docket or assessment lien record
shall forward each claim filed under ORS 311.702 to 311.735 to the Department
of Revenue, which shall determine if the property is eligible for deferral. If
eligibility for special assessment deferral is established as provided in ORS
311.702 to 311.735, the officer in charge of the bond lien docket or assessment
lien record shall:
(a)
Show by an entry on the bond lien docket which property specially assessed is
accorded deferral under ORS 311.702 to 311.735.
(b)
For the year for which the deferral of special assessment is first claimed with
respect to a property, verify to the department the total amount of special
assessment for local improvement subject to deferral with respect to the
property, the rates of interest and accrual dates and any other pertinent
information relating to payment of the deferred amount.
(2)
Until otherwise required by ORS 311.702 to 311.735, the officer in charge of
the bond lien docket or assessment lien record shall continue to show on the
bond lien docket or assessment lien record that the property with respect to
which the deferral under ORS 311.702 to 311.735 is allowed continues to be
subject to special assessment deferral. The officer in charge of the bond lien
docket or assessment lien record shall make a separate list of the properties
subject to special assessment deferral and shall show the amount of special
assessment for local improvement deferred for each property, and shall show the
accrued interest added each year on the amount of special assessment for local
improvement deferred and the total accrued interest.
(3)
Interest shall accrue on the amount of the deferred special assessment for
local improvement at the rate of six percent per annum. Except the interest
described in this subsection and the interest included in the deferred special
assessment amounts, no other interest shall accrue on the amount of deferred
special assessment for local improvement.
(4)
The department shall have a lien against the deferred property for the payment
of any deferred special assessment for local improvement plus interest thereon.
The liens for deferred special assessment for local improvement shall attach to
the property on July 1 of the year in which the special assessment for local
improvement was assessed. The liens for deferred special assessment for local
improvement shall have the same priority as other liens against real property
except that the lien of mortgages or trust deeds which are recorded prior to
the attachment of the lien for special assessment for local improvement shall
be prior to the liens for deferred special assessment for local improvement.
(5)
The lien may be foreclosed by the department as if it were a purchase money
mortgage under ORS chapter 88. The court may award reasonable attorney fees to
the prevailing party in a foreclosure action under this section.
(6)
Receipts from foreclosure proceedings shall be credited in the same manner as
other repayments of deferred special assessment for local improvement under ORS
311.701. [1977 c.859 §5; 1979 c.762 §5; 1985 c.167 §6; 1991 c.459 §259; 1995
c.618 §65; 1997 c.154 §17]
311.713 [1977
c.859 §5a; 1979 c.762 §6; repealed by 1985 c.167 §14]
311.715
[Amended by 1961 c.362 §1; 1965 c.344 §38; renumbered 311.795]
311.716 Events requiring payment of
deferred special assessment; duty to inform Department of Revenue.
(1) Subject to ORS 311.721, all deferred special assessments for local
improvement, including accrued interest, become payable as provided in ORS
311.718 when:
(a)
The taxpayer who claimed deferral of collection of special assessment for local
improvement on the homestead dies.
(b)
The homestead with respect to which deferral of collection of special
assessment for local improvement is claimed is sold, or a contract to sell is
entered into, or some person other than the taxpayer who claimed the deferral
becomes the owner of the property.
(c)
The homestead with respect to which deferral of special assessment for local
improvement is claimed is no longer the homestead of the taxpayer who claimed
the deferral, except in the case of a taxpayer required to be absent from the
homestead by reason of health.
(2)
The taxpayer or the taxpayer’s representative shall have a duty to inform the
Department of Revenue of the occurrence of an event described in this section
on or before December 31 following the event’s occurrence. [1977 c.859 §6; 1985
c.167 §7; 1997 c.154 §18]
311.717
[Formerly 606.240; renumbered 311.800]
311.718 Time for payments; delinquency.
(1) Except as provided in ORS 311.722, when any of the circumstances listed in
ORS 311.716 occurs, the amounts of deferred special assessment for local
improvement, including accrued interest, shall be due and payable on August 15
of the year following the calendar year in which the circumstance occurs,
except as provided in ORS 311.721.
(2)
If the amounts falling due as provided in this section are not paid on the
indicated due date, the amounts shall be deemed delinquent as of that date and
the homestead shall become subject to foreclosure as provided in ORS 311.711. [1977
c.859 §7; 1985 c.167 §8]
311.720
[Amended by 1967 c.421 §199; renumbered 311.804]
311.721 Election by spouse to continue
deferral. (1) Notwithstanding ORS 311.716 and
311.718, when one of the circumstances listed in ORS 311.716 occurs, the spouse
of the taxpayer who claimed the deferral may elect to continue the homestead in
its deferred status if:
(a)
The spouse of the taxpayer is or will be 60 years of age or older not later
than six months from the day the circumstances listed in ORS 311.716 occur; and
(b)
The homestead is the homestead of the spouse of the taxpayer and meets the
requirements of ORS 311.706.
(2)
The election under subsection (1) of this section to continue the property in
its deferred status by the spouse shall be filed in the same manner as a claim
for deferral is filed under ORS 311.704, not later than August 15 of the year
following the calendar year in which the circumstances listed in ORS 311.716
occur. Thereupon, the homestead with respect to which the deferral is claimed
shall continue to be subject to special assessment deferral and the appropriate
local officials shall cancel all actions taken under ORS 311.718 and make any
necessary correcting entries in their records. Subject to ORS 311.729, the
deferral shall continue until the special assessment for local improvement
becomes delinquent under ORS 311.718. [1977 c.859 §8; 1985 c.167 §12]
311.722 Extension of time for payment upon
death of claimant; five-year limit; bond; interest.
(1) If the taxpayer who claimed the deferral of special assessment for local
improvement dies, or if a spouse who continued the deferral under ORS 311.702
to 311.735 dies, the Department of Revenue may extend the time for payment of
the special assessment for local improvement and interest accruing with respect
to the special assessment for local improvement becoming due and payable under
ORS 311.718 if:
(a)
The homestead property becomes property of an individual or individuals:
(A)
By inheritance or devise; or
(B)
If the individual or individuals are heirs or devisees, as defined under ORS
111.005, in the course of settlement of the estate;
(b)
The individual or individuals commence occupancy of the property as a principal
residence on or before August 15 of the calendar year following the calendar
year of death; and
(c)
The individual or individuals make application to the department for an
extension of time for payment of the deferred special assessment for local
improvement and interest prior to August 15 of the calendar year following the
calendar year of death.
(2)(a)
Subject to paragraph (b) of this subsection, an extension granted under this
section shall be for a period not to exceed five years after August 15 of the
calendar year following the calendar year of death. The terms and conditions
under which the extension is granted shall be in accordance with a written
agreement entered into by the department and the individual or individuals.
(b)
An extension granted under this section shall terminate immediately if:
(A)
The homestead property is sold or otherwise transferred by any party to the
extension agreement;
(B)
All of the heirs or devisees who are parties to the extension agreement cease
to occupy the property as a principal residence; or
(C)
The homestead property, a manufactured structure or floating home, is moved out
of the state.
(3)
If the department has reason to believe that the homestead property is not
sufficient security for the deferred special assessment for local improvement
and interest the department may require the individual or individuals to
furnish a bond conditioned upon payment of the amount extended in accordance
with the terms of the extension. The bond shall not exceed in amount double the
special assessment for local improvement with respect to which extension is
granted.
(4)
During the period of extension, and until paid the deferred special assessment
for local improvement shall continue to accrue interest in the same manner and
at the same rate as provided under ORS 311.674 (3). No interest shall accrue
upon interest. [1985 c.167 §10]
311.723 Voluntary payment of deferred
special assessment. (1) Subject to subsection (2) of
this section, all or part of the amounts of deferred special assessment for
local improvement, and accrued interest, may at any time be paid to the
Department of Revenue by:
(a)
The taxpayer who filed the claim for deferral or the taxpayer’s spouse.
(b)
The next of kin of the taxpayer who filed the claim for deferral, the taxpayer’s
heir at law, the taxpayer’s child or any person having or claiming a legal or
equitable interest in the property.
(2)
A person referred to in subsection (1)(b) of this section may make the payments
only if no objection is made by the taxpayer who filed the claim for deferral
within 30 days after the department deposits in the mail notice to the taxpayer
who filed the claim that the payment has been tendered.
(3)
Any payments made under this section shall be applied first against accrued
interest and any remainder against the deferred special assessment for local
improvement. A payment made pursuant to this section does not affect the
deferred status of the homestead. Unless otherwise provided by law, the payment
does not give the person paying the deferred special assessment any interest in
the property or any claim against the estate, in the absence of a valid
agreement to the contrary. [1977 c.859 §9; 1985 c.167 §13]
311.725 Disposition of collected special
assessments; reimbursement of state. (1) When any
deferred special assessment for local improvement, including accrued interest,
is collected, the moneys shall be credited to a special account and the
appropriate entries shall be made evidencing payment on the bond lien docket or
assessment lien record. The appropriate local officer shall remit the amount of
deferred special assessment, and accrued interest, to the Department of
Revenue. The remittance shall be accompanied by an explanation giving a
description of the homestead for which the special assessment for local
improvement was collected, and a statement of the special assessment amounts
and the accrued interest amounts collected.
(2)
The department shall enter the amount received against the accounts which have
been set up for the special assessment deferred properties. The amount received
shall be credited as provided in ORS 311.701. [1977 c.859 §10; 1979 c.762 §7;
1983 c.550 §15]
311.727 Deferred special assessments
uncollected after foreclosure; reimbursement of state by taxing units.
(1) At the time that a homestead that is the subject of special assessment
deferral is deeded to a unit of local government at the close of collection
proceedings, the appropriate officer of the local government unit shall pay to
the Department of Revenue out of the general fund of the local government unit
the amount of deferred special assessment, and accrued interest, which was not
collected in the same manner as other deferred special assessments for local
improvement are paid over to the department when collected.
(2)
Any amount paid over to the department under subsection (1) of this section, if
later collected, shall be paid to reimburse the general fund of the local
government unit and the necessary entries shall be made upon the special assessment
records. [1977 c.859 §11]
311.729 Limitations on effect of ORS
311.702 to 311.735. Nothing in ORS 311.702 to
311.735 is intended to or shall be construed to:
(1)
Prevent the collection, by foreclosure, of delinquent property taxes which have
become a lien against the homestead that is the subject of special assessment
deferral provided in ORS 311.702 to 311.735.
(2)
Prevent the granting of deferral of property taxes pursuant to ORS 311.666 to
311.701.
(3)
Affect any provision of a mortgage or other instrument relating to the
homestead.
(4)
Prevent the collection, by appropriate collection proceeding, of delinquent
special assessment installments which are a lien against the homestead but
which have not been deferred as provided in ORS 311.702 to 311.735. Upon
determination by the local government unit that any nondeferred installment is
in default, the whole sum, including deferred amounts of the special assessment
for local improvement shall become due and payable at once. [1977 c.859 §12]
311.730 Payments by state to local
officers; dates of payment; small special assessment amounts prepaid.
(1) Upon receipt of the information needed to make payments of the deferred
special assessment amounts, the Department of Revenue shall make payment to the
appropriate local officer. Payment shall be made from the revolving account
established under ORS 311.701. Based on the information received, the
department shall pay:
(a)
All deferred special assessment amounts accruing between January 1 and June 30
of the year on or before August 1;
(b)
All deferred special assessment amounts accruing between July 1 and December 31
of the year on or before February 1; and
(c)
The special assessment improvement amount balance, including amounts of the
special assessment not yet due and payable, that is attributable to a single
homestead that has been granted deferral under ORS 311.702 to 311.735, if the
special assessment improvement amount is less than $1,000 for the year in which
deferral is first claimed.
(2)
The department shall maintain accounts for each specially assessed deferred
property and shall accrue interest on the gross amount of special assessment
for local improvement advanced. [1977 c.859 §13; 1980 c.19 §9; 1983 c.550 §16;
1997 c.154 §19]
311.731 Remittance to state of prepaid
amounts when deferral ends. (1) When an event described
under ORS 311.716 occurs with respect to a homestead for which the Department
of Revenue has prepaid special assessment improvement amounts under ORS 311.730
(1)(c), the appropriate local officer shall remit to the department the amount
of the prepayment.
(2)
The remittance shall be made on or before August 15 of the year following the
calendar year in which the event occurs, in an amount equal to the amount of
the prepayment not yet due and payable on the date of the remittance, plus
accrued interest on that amount.
(3)
The department shall enter the amount received against the account that has
been set up for special assessment deferred property. The amount received shall
be credited as provided in ORS 311.701. [1997 c.154 §23]
311.732 Deed or contract clauses
prohibiting application for deferral are void.
After September 20, 1985, it shall be unlawful for any mortgage trust deed or
land sale contract to maintain a clause or statement which prohibits the owner
from applying for the benefits of the deferral of special assessment for local
improvement as provided in ORS 311.702 to 311.735. Any such clause or statement
in a mortgage trust deed or land sale contract executed after September 20,
1985, shall be void. [1985 c.167 §11]
311.735 Rules.
The Department of Revenue shall make any rules necessary to carry out the
provisions of ORS 311.702 to 311.735. [1977 c.859 §14]
DISASTER AREA TAX DEFERRAL
311.740 Definitions for ORS 311.740 to
311.780. As used in ORS 311.740 to 311.780:
(1)
“Commissioners” means the county court, board of county commissioners or other
governing body of a county.
(2)
“Department” means the Department of Revenue.
(3)
“Disaster area” means an area within the State of Oregon which the Governor of
the State of Oregon has named and declared to be a disaster area.
(4)
“Land” means agricultural land or rangeland under farm use as defined in ORS
215.203 or 308A.056.
(5)
“Taxes” means ad valorem taxes, assessments, fees and charges entered on the
assessment and tax roll against land as defined in this section.
(6)
“Taxpayer” means the person or persons who pay taxes upon land as defined in
this section. [1977 c.695 §1; 1999 c.314 §67]
311.745 Election to defer taxes in disaster
area; eligibility. (1) Subject to ORS 311.750, the
taxpayer who has land situated in a disaster area and whose land is adversely
affected by the disaster area may, on or before September 1 of each year, elect
to defer the taxes levied on the land of the taxpayer for that year. To
exercise the option, each taxpayer shall file a claim for deferral with the
commissioners on or before September 1 of each year in which the taxpayer
claims the deferral. The commissioners shall examine the application and
certify that the taxpayer’s property is adversely affected by the disaster.
After certifying that the property is adversely affected by the disaster, the
commissioners shall forward the application to the Department of Revenue.
(2)
When the taxpayer exercises an option to defer taxes for any year by filing a
claim for deferral under subsection (1) of this section, it shall have the
effect of deferring payment of the taxes levied against the land of the
taxpayer for the period of time the area continues to be designated a disaster
area. [1977 c.695 §2]
311.750 Qualifications.
In order to qualify for tax deferral under ORS 311.740 to 311.780, the property
must meet all of the following requirements when the claim is filed and each
year thereafter so long as the payment of taxes by the taxpayer is deferred:
(1)
The property must be located in a disaster area.
(2)
If the taxpayer is not the owner of the land, the taxpayer shall obtain written
approval from the owner of the land to defer the taxes on the land under ORS
311.740 to 311.780.
(3)
Property must be land as defined in ORS 311.740. [1977 c.695 §3]
311.755 Time for payment; interest on deferred
taxes; delinquency. When the area in which the land
is located ceases to become a disaster area, the deferred taxes will be due and
payable as follows:
(1)
One-fifth (20 percent) of the deferred taxes shall be payable on or before
November 15 of the year following the close of the calendar year in which the
termination of the disaster area designation has occurred and November 15 of
each year thereafter.
(2)
Interest shall accrue against the unpaid taxes and shall be paid with each
one-fifth payment for the period of time the taxes have remained unpaid at the
rate provided in ORS 311.775.
(3)
The amounts designated in subsections (1) and (2) of this section shall be paid
directly to the Department of Revenue on or before November 15 of each year in
which they are due.
(4)
If the amounts falling due as provided in this section are not paid on the
indicated due date, such amounts shall be deemed delinquent as of that date and
the property shall be subject to foreclosure as provided in ORS 311.771.
(5)
All moneys collected by the department pursuant to this section shall be
deposited into the General Fund. [1977 c.695 §4]
311.759 Voluntary payment; satisfaction of
deferred property tax lien. (1) Notwithstanding ORS 311.755,
all or part of the deferred taxes and accrued interest may be paid at any time
to the Department of Revenue.
(2)
When the deferred taxes and accrued interest are paid in full and the property
is no longer subject to tax deferral under ORS 311.740 to 311.780, the
department shall prepare and record in the county in which the property is
located a satisfaction of deferred property tax lien. [1977 c.695 §5]
311.760
[Repealed by 1965 c.344 §42]
311.761 Recordation of tax deferred
properties; recording constitutes notice of lien.
(1) On its approval of an application to defer taxes on land, the Department of
Revenue shall record in each county in which there is tax deferred property
under ORS 311.740 to 311.780 in the mortgage record of the county the list of
the tax deferred properties of that county. The list shall contain a
description of the property as listed on the assessment roll together with the
name of the owner listed thereon.
(2)
The recording of the tax deferred properties under subsection (1) of this
section gives notice that the department claims a lien against those properties
in the amount of the deferred taxes plus interest, even though the amount of
taxes or interest is not listed. [1977 c.695 §6]
311.765
[Repealed by 1965 c.344 §42]
311.770
[Repealed by 1975 c.780 §16]
311.771 Liens; priority; foreclosure
proceeding. (1) The Department of Revenue shall
have a lien against the tax deferred property for the payment of the deferred
taxes plus interest thereon. The liens for deferred taxes shall attach to the
property on July 1 of the year in which the taxes were assessed. The deferred
property tax liens shall have the same priority as real property tax liens
except that the lien of mortgages or trust deeds which are recorded prior in
time to the lien for deferred taxes under ORS 311.740 to 311.780 shall be prior
to the liens for deferred taxes.
(2)
The lien may be foreclosed by the department as if it were a purchase money
mortgage under ORS chapter 88. The court may award reasonable attorney fees to
the prevailing party in a foreclosure action under this section.
(3)
Receipts from foreclosure proceedings and from voluntary payments for deferred
taxes shall be paid by the department to the General Fund. [1977 c.695 §7; 1981
c.897 §48; 1995 c.618 §66]
311.775 Notice of deferral to assessor by
department; rate of interest on deferred taxes.
(1) If eligibility for deferral of taxes is established as provided in ORS
311.740 to 311.780, the Department of Revenue shall notify the county assessor
and the county assessor shall show on the current ad valorem assessment and tax
roll which property is tax deferred property by an entry clearly designating
such property as tax deferred property.
(2)
When requested by the department, the tax collector shall send to the
department as soon as the taxes are extended on the roll the tax statement for
each tax deferred property.
(3)
Interest shall accrue on the deferred taxes at the rate of nine percent per
annum. [1977 c.695 §8]
311.780 Payment of tax deferred amounts to
county by state; availability of moneys. (1) Upon
receipt of the notification from the Department of Revenue of the amount
deferred on tax deferred property under ORS 311.740 to 311.780, the Oregon
Department of Administrative Services shall pay to the respective county tax
collectors an amount equivalent to the full amount of tax listed by the Department
of Revenue less three percent thereof.
(2)
The Department of Revenue shall maintain accounts for each deferred property
and shall accrue interest at the rate earned by the Oregon Short Term Fund
established under ORS 293.728 on the gross amount of taxes advanced.
(3)
The payment described in subsection (1) of this section shall be made only if
there are moneys available in the General Fund for the payment because they are
not appropriated or otherwise allocated for other purposes. Any moneys paid from
the General Fund under this section shall be repaid to the General Fund with
interest accrued at the rate described in subsection (2) of this section. [1977
c.695 §9; 1980 c.19 §10; 1993 c.18 §75; 2009 c.541 §17; 2009 c.821 §23]
COMPROMISE, ADJUSTMENT AND SETTLEMENT OF
TAXES
311.785 Authority to compromise taxes,
abate interest or lawful charges. Except as may
be specifically provided by law, no county court shall have authority to
compromise any tax or taxes levied and charged on the tax roll of any year, or
to abate interest or other lawful charges thereon, except where litigation
involving the validity of such tax or taxes is pending or seriously threatened
and there is a grave legal question as to such validity. [Formerly 311.705]
311.790 Cancellation of uncollectible
property tax. (1) If the tax collector and the
district attorney for any county determine that taxes on personal property that
are delinquent are for any reason wholly uncollectible, the tax collector and
district attorney may request, in writing, the county court for an order
directing that the taxes be canceled. The court, when so requested, may in its
discretion order and direct the tax collector to cancel such uncollectible
personal property taxes. The order shall be entered in the journal of the
county court.
(2)
If the tax collector determines that additional taxes on real property
disqualified from special assessment under ORS 308A.703 are wholly
uncollectible due to the property’s exempt status, the tax collector may
request, in writing, the county court for an order directing that the taxes be
canceled. The court, when so requested, may in its discretion order and direct
the tax collector to cancel the uncollectible property taxes. The order shall
be entered in the journal of the county court. [Formerly 311.710; 1993 c.6 §6;
2007 c.791 §1]
311.795 Cancellation of delinquent taxes
on certain donated property; cancellation where total is less than five
dollars. (1) A county governing body may cancel
all delinquent taxes and the interest and penalties thereon accrued upon
property donated to any incorporated city or town or any park and recreation
district organized and operating under ORS chapter 266 for parks, playgrounds
or a city hall. This section does not apply if the city, town or park and
recreation district makes any payment to the owner, either directly or
indirectly, for the property.
(2)
A county governing body may cancel all delinquent real property taxes and
interest and penalties due thereon from any taxpayer where the total of the
same is less than $5, when in the judgment of the county governing body the
cost of collecting the same will be greater than the amount to be collected.
(3)
A county governing body may cancel all delinquent personal property taxes and
the interest and penalties thereon due from any taxpayer where the total of the
same is less than $5 and in the judgment of the county governing body the cost
of collecting the same will be greater than the amount to be collected.
(4)
Property taxes that are deferred under the homestead deferral program
established under ORS 311.666 to 311.701, special assessments for local
improvements that are deferred under ORS 311.702 to 311.735 or property taxes
that are deferred under the disaster area tax deferral program established
under ORS 311.740 to 311.780 are not delinquent taxes for purposes of this
section. A county governing body may not cancel any deferred taxes, deferred
special assessments or interest or penalties that accrue with respect to
deferred taxes or deferred special assessments described in this subsection. [Formerly
311.715; 1983 c.773 §1; 1993 c.6 §7; 2003 c.704 §1; 2007 c.70 §81]
311.796 Cancellation of taxes upon
donation of property to state, local government or nonprofit corporation for certain
purposes. (1) Prior to July 1, 2010, a county
governing body may cancel all delinquent taxes and the interest and penalties
thereon accrued upon property donated to this state or any municipal
corporation or political subdivision of this state or private nonprofit
corporation for the purposes of providing low income housing, social services
or child care or, in the case of a nonprofit corporation, for the public
purposes of the nonprofit corporation. This section does not apply if the state
or any municipal corporation or political subdivision of this state or private
nonprofit corporation makes any payment to the owner, either directly or
indirectly, for the property.
(2)
Property taxes that are deferred under the homestead deferral program established
under ORS 311.666 to 311.701, special assessments for local improvements that
are deferred under ORS 311.702 to 311.735 or property taxes that are deferred
under the disaster area tax deferral program established under ORS 311.740 to
311.780 are not delinquent taxes for purposes of this section. A county
governing body may not cancel any deferred taxes, deferred special assessments
or interest or penalties that accrue with respect to deferred taxes or deferred
special assessments described in this subsection. [1991 c.615 §2; 1993 c.168 §9;
1997 c.752 §1; 1999 c.487 §4; 2003 c.704 §2; 2007 c.70 §82]
311.800 Compromise of taxes on lands conveyed
to United States. The county court of each county
may compromise all taxes, interest and penalties upon any land conveyed to the
United States by gift, grant or devise by any person, under the terms of
section 8 of the Act of Congress approved June 28, 1934, public document No.
482, known as the Taylor Grazing Act. However, this section does not apply to
exchanges of real property made under the provisions of such Act. [Formerly
311.717]
311.804 Cancellation of assessment or
taxes on cancellation of certificate or contract by Department of State Lands.
(1) If taxes are levied or assessed upon lands that are a portion of the assets
of the Common School Fund while held under certificate or contract of sale and
the certificate or contract is canceled by the Department of State Lands, such
taxes or assessments shall become void upon receipt of written notice from the
Director of the Department of State Lands of cancellation of the certificate or
contract of sale. Officials having charge of the records of taxes and
assessments on lands included in certificates or contracts of sale so canceled
shall note on their records the word “invalidated,” and the date of
cancellation.
(2)
This section does not apply to irrigation or drainage districts’ tax liens if
the irrigation or drainage districts were organized prior to the inception of
the department’s lien. [Formerly 311.720]
311.805
[Repealed by 1959 c.554 §1 (311.806 enacted in lieu of 311.805)]
REFUNDS
311.806 Refund of taxes on real and
personal property. (1) Subject to subsection (2) of
this section, the county governing body shall refund, out of the refund reserve
account provided in ORS 311.807, or the unsegregated tax collections account
provided in ORS 311.385, taxes on property collected by an assessor or tax
collector pursuant to a levy of the assessor or of any taxing district or tax
levying body or pursuant to ORS 311.255, plus interest as provided in ORS
311.812, in the following cases:
(a)
To the person described in ORS 309.100 (1) and in whose name a petition was
filed, whenever a change in the value of property is ordered by a county board
of property tax appeals and no appeal is taken or can be taken from the board’s
order, or whenever ordered by the Oregon Tax Court or the Supreme Court and the
order constitutes a final determination of the matter;
(b)
To the person who has sought and obtained an order from the Department of
Revenue under ORS 306.115, whenever a change in the value of property is
ordered by the department and no appeal is taken or can be taken from the order
of the department;
(c)
To the person who meets the criteria described in ORS 305.275 and in whose name
an appeal is filed under ORS 305.275, whenever ordered by the Oregon Tax Court
or Supreme Court and the order constitutes a final determination of the matter;
(d)
Whenever a change in the value of property is made under ORS 309.115 upon
resolution of an appeal and no separate appeal of the value of the property was
taken for the year of the change:
(A)
To the person in whose name the appeal was filed, for each year after the year
for which the appeal was filed in which that person was listed as the owner or
an owner or the person in whose name the property was assessed; and
(B)
To the owner of record on the tax roll at the time of refund, each year
thereafter;
(e)
To the owner of record on the tax roll at the time of refund, whenever taxes
are collected against real or personal property not within the jurisdiction of
the tax levying body;
(f)
Except as provided in ORS 310.143, to the owner of record on the tax roll at
the time of refund, whenever, through excusable neglect or through an error
subject to correction under ORS 311.205, taxes on property are paid in excess
of the amount legally chargeable, limited to the amount of money collected in
excess of the amount actually due; or
(g)
Except as provided in ORS 311.808, to the payer of the tax whenever any person
pays taxes on the property of another by mistake of any kind.
(2)(a)
Except as provided in paragraphs (b) and (c) of this subsection, a refund of
taxes may not be allowed or made after six years from the assessment date for
the tax year for which the taxes were collected. A refund under this subsection
may be paid only to the extent that a refund under subsection (4) of this
section has not been paid.
(b)
A refund of taxes may be allowed or made under subsection (1)(f) or (g) of this
section after the period described in paragraph (a) of this subsection if,
before the expiration of the period, a written claim for refund of the taxes is
filed by the taxpayer with the county governing body.
(c)
The county governing body shall order a refund of taxes to be paid as specified
in subsection (1) of this section without the filing of a written claim and
without regard to the period specified under paragraph (a) of this subsection
upon receipt of a copy of an order by the Department of Revenue, the Oregon Tax
Court or the Supreme Court that constitutes a final determination that is not
subject to appeal.
(3)(a)
Upon request of the owner or an owner of any taxable property or the person in
whose name the property is assessed, or the owner of record on the tax roll at
the time of refund, whichever is applicable, and with the approval of the tax
collector, the county governing body may authorize refunds payable under
subsection (1)(a) to (e) of this section to be made by crediting the total tax
liability account of the requester with the amount of the refund. The total tax
liability account is the total amount of tax that has been extended or charged
against a particular property tax account as limited by section 11b, Article XI
of the Oregon Constitution.
(b)
In the case of a refund or credit payable to a single requester that results
from an order constituting a final determination of a matter as described under
subsection (1)(a), (b) or (c) of this section, a county governing body may
elect to pay the refund or apply the credit in equal periodic installments over
not more than the five-year period that begins on the date that the order is
issued if the amount to be refunded or credited exceeds the lesser of $250,000
or one-quarter of one percent of the total amount of taxes on property imposed
within the county within the limits of section 11b, Article XI of the Oregon
Constitution, as listed on the certificate last prepared under ORS 311.105.
(c)
If a county governing body elects to pay a refund or credit under the
provisions of paragraph (b) of this subsection, and the election will result in
a hardship to a requester, the requester may appeal the election to the tax
court as provided in ORS 305.404 to 305.560.
(4)(a)
The tax collector shall refund taxes paid on a property value, a claim for
exemption or a claim for cancellation of a property tax exemption if:
(A)
A county board of property tax appeals or the Oregon Tax Court issues a
decision that could result in a refund if the decision is upheld on appeal;
(B)
The final resolution is pending further appeal; and
(C)
The county governing body orders a refund of taxes paid under this subsection.
(b)
An order by a county governing body or a recommendation of an assessor or tax
collector in regard to this subsection may not be considered in determining
matters in controversy on appeal, including property value or tax liability.
(c)
Interest may not be paid on any refund under this subsection prior to final
resolution of the appeal. If, after taking into account the amount refunded
under this subsection, the final resolution of the controversy after appeal
results in a refund due, interest shall be determined and paid as provided in
ORS 311.812.
(d)
If, after taking into account the amount refunded under this subsection, the
final resolution of the controversy after appeal results in additional taxes
due on the property, the additional taxes shall be billed and collected as
provided in ORS 311.513.
(5)
Immediately upon payment of the refund and any interest thereon, the tax
collector shall make the necessary correcting entries in the records of the
office of the tax collector. ORS 294.305 to 294.565 do not apply to refunds
made out of the refund reserve account or the unsegregated tax collections
account.
(6)
A refund is not required under this section for any tax year if the amount of
the refund would be $10 or less. Any amount not refunded under this subsection
shall be distributed to taxing districts in the same manner that other taxes
are distributed.
(7)
As used in this section, “owner of record on the tax roll at the time of refund”
means the owner or an owner of the property or the person in whose name the
property is assessed on the tax roll last certified and delivered to the tax
collector under ORS 311.105 and 311.115. [1959 c.554 §2 (enacted in lieu of
311.805); 1961 c.533 §50; 1971 c.737 §3; 1973 c.347 §1; 1975 c.395 §3; 1979
c.702 §1; 1985 c.162 §10; 1991 c.459 §260; 1993 c.6 §3; 1993 c.270 §60; 1995
c.650 §71; 1997 c.541 §§295,296; 2003 c.38 §1; 2005 c.394 §1; 2007 c.364 §1]
311.807 Refund reserve account; deposits; payment
of refunds; rules. (1) The county treasurer may
maintain an account designated as the refund reserve account. The refund
reserve account shall consist of the funds deposited by the treasurer under
subsection (2) of this section and any funds deposited under ORS 311.160, plus
interest earned thereon.
(2)(a)
Each year, the treasurer may deposit in the refund reserve account, from the
unsegregated tax collections account, an amount equal to 100 percent of the
anticipated annual refunds for the county.
(b)
Any deposit into the refund reserve account from taxes collected in November
shall not exceed two-thirds of the total anticipated annual refunds for the
county.
(3)
The moneys in the refund reserve account shall first be used to pay refunds
determined to be due under ORS 311.806.
(4)
If the moneys in the refund reserve account are insufficient to pay refunds at
any time, refunds shall be made out of the unsegregated tax collections
account. If funds are not available in either the refund reserve account or the
unsegregated tax collections account, the county governing body may delay
payment of the refunds until such time as sufficient funds are available.
(5)
If, at the end of the fiscal year, the balance in the refund reserve account
exceeds the amount necessary to pay estimated refunds, the treasurer shall
distribute the excess to the unsegregated tax collections account.
(6)
The Department of Revenue shall provide by rule the method to be used to
calculate anticipated annual refunds for the county. [1991 c.459 §266; 1993
c.650 §3; 2005 c.94 §65]
311.808 When refund on real property or
manufactured structure prohibited. A refund of
property taxes under ORS 311.806 (1)(g) may not be made on real property or a
manufactured structure when all of the following conditions are present:
(1)
A mortgagee has requested the tax statement for the property under ORS 311.252
and has paid the tax on the property.
(2)
The tax roll shows payment of the taxes, and thereafter the property is sold to
a bona fide purchaser. [1975 c.395 §2; 1989 c.297 §2; 1993 c.270 §71; 2003 c.38
§2]
311.810
[Repealed by 1965 c.344 §42]
311.812 No interest on refunds under ORS 311.806;
exceptions; rate. (1) Except as provided in
subsection (2) of this section, interest may not be paid upon any tax refunds
made under ORS 311.806.
(2)
Interest as provided in subsection (3) of this section shall be paid on the
following refunds:
(a)
A refund resulting from the correction under ORS 308.242 (2) or (3) or 311.205
of an error made by the assessor, Department of Revenue or tax collector.
(b)
A refund resulting from a written stipulation of the county assessor or the
county tax collector if the written stipulation constitutes a final
determination that is not subject to appeal.
(c)
Any refund ordered by the Department of Revenue if no appeal is taken or can be
taken from the department’s order.
(d)
Refunds ordered by the Oregon Tax Court or the Supreme Court if the order
constitutes a final determination of the matter.
(e)
Refunds of taxes collected against real or personal property not within the
jurisdiction of the tax levying body.
(f)
Refunds due to reductions in value ordered by a county board of property tax
appeals where no appeal is taken.
(g)
Refunds due to reductions in value made pursuant to ORS 309.115.
(h)
Refunds due to a claim for a veteran’s exemption for a prior tax year that is
filed pursuant to ORS 307.262.
(3)(a)
The interest provided by subsection (2) of this section shall be paid at the
rate of one percent per month, or fraction of a month, computed from the time
the tax was paid or from the time the first installment thereof was due,
whichever is the later. If a discount is given at the time the taxes are paid,
interest shall be computed only on the net amount of taxes to be refunded. If
any portion of a refund described in subsection (2) of this section results
from an assessment based on inaccurate information contained in a report filed
by a taxpayer, interest shall be computed on only the portion of the refund
that is not attributable to the inaccurate information contained in the
taxpayer report.
(b)
As used in this subsection, “report” means a return, statement or any other
information provided by a taxpayer in writing to the department or county
assessor. [1971 c.737 §2; 1975 c.704 §4; 1977 c.606 §3; 1981 c.804 §89a; 1983
s.s. c.5 §22; 1993 c.270 §61; 1995 c.79 §151; 1995 c.226 §13; 1997 c.541 §298;
1999 c.862 §5; 2001 c.199 §4; 2005 c.394 §2; 2007 c.545 §1; 2007 c.590 §3; 2009
c.41 §5]
311.813 Refunds ordered by certain courts.
If a refund of ad valorem property tax is ordered by a court of competent
jurisdiction other than a court mentioned in ORS 311.806 (1)(a), the refund and
any interest ordered to be paid thereon shall be refunded out of the
unsegregated tax collections account established under ORS 311.385. [1987 c.301
§2]
311.814 Appeal of large amounts of value;
reserve account for refunds. (1) Whenever
any property value or claim for exemption or cancellation of a property tax
assessment is appealed to the Oregon Tax Court after taxes on the property have
been imposed, the Department of Revenue shall notify the county treasurer of
the appeal not later than the following October 15, if the appeal is not
finally resolved before the end of the tax year to which the appeal relates and
the dollar difference between the total value asserted by the taxpayer and the
total value asserted by the opposing party exceeds one-fourth of one percent
(0.0025) of the total assessed value in the county, or if the appeal relates to
property assessed under ORS 308.505 to 308.665, and the value of such property
asserted by the opposing party and attributable to the county exceeds
one-fourth of one percent (0.0025) of the total assessed value in the county.
After notification, the county treasurer shall set aside, if so ordered by the
county governing body, from taxes collected in the current tax year, an
interest bearing reserve account as provided in this section.
(2)
The reserve shall consist of an amount representing that portion of taxes paid
by the petitioner attributable to the amount of value in dispute for each tax
year that the appeal remains unresolved. Upon termination of the controversy,
the principal amount in the account necessary to pay any refund, and any
interest provided for under ORS 311.812, shall be paid to the petitioner. Any
excess remaining in the reserve after termination of the controversy and payment
of a refund, if any, shall be deposited in the unsegregated tax collections
account in full satisfaction of the tax due on the property.
(3)
If the final resolution of the controversy results in additional taxes due on
the property, the amount in the reserve account shall be deposited into the
unsegregated tax collections account and shall be distributed according to the
distribution percentage schedule for the current tax year prepared in
accordance with ORS 311.390. The additional taxes shall be collected as
provided in ORS 311.513. [1991 c.459 §265; 1993 c.270 §63; 1995 c.256 §8; 1995
c.650 §72; 1997 c.541 §§299,300; 2003 c.274 §4; 2007 c.126 §1]
311.815 Abandonment of purpose for which
special tax levied; refund or cancellation of tax.
If a special tax to raise funds for a specified purpose is levied in a school
district, road district, irrigation district or drainage district and the
project or specific purpose for which the tax is levied is thereafter
definitely abandoned, either wholly or in part, or the fund raised by the tax
or any portion thereof remains unexpended for a period of two years, after the
levy of the tax, the county court at the written request of the directors of
the district may, by resolution, provide for the refunding of the tax or
portion of tax so remaining unexpended to the taxpayers who paid the tax and
for the cancellation of the unpaid tax or proportion of the tax that has become
delinquent. The county court shall take such action by resolution spread upon
its journal. Repayment shall be made by orders drawn on the county treasurer
and issued to the taxpayers shown by the tax records to have originally made
the payments. Cancellation of unpaid taxes shall be effected by noting the
cancellation of the taxes on the tax records of the county. [Amended by 2011
c.204 §10]
311.820 [1955
c.759 §§1,2,3,4; repealed by 1965 c.344 §39 (311.821 enacted in lieu of 311.820
and 311.825)]
311.821 Refunds authorized in event of
certain boundary changes of taxing districts; reimbursements.
(1) Whenever in any year the boundaries of a taxing district have been reduced
by proceedings occurring after the date provided in ORS 308.225, and whenever
such changes in boundaries were not disregarded by the county assessor as
required by ORS 308.225, and as a result thereof taxes have been levied and
collected upon the reduced territory of such district, which taxes were not
levied and extended upon the territory detached from such district, the county
governing body shall refund out of the unsegregated tax collections account to
the taxpayers of the territory upon which the levy was imposed and the taxes
collected, the proportionate amount of money in excess of the amount that would
have been collected from the territory comprising the entire district had the
levy been uniform throughout the district. A written claim for refund of such
collection shall be filed with the county governing body within six years from
the assessment date for the fiscal year for which the taxes were collected.
(2)
Whenever in any year the boundaries of a taxing district have been reduced by
boundary changes pursuant to law after the date provided in ORS 308.225, and
such changes in boundaries have been disregarded by the county assessor as
required by ORS 308.225, and as a result thereof taxes were levied upon
property within such withdrawn area by such district and also for the same tax
year by another taxing district providing the same service or services,
subjecting such property to double taxation for any tax year, the county
governing body shall refund out of the unsegregated tax collections account to
the taxpayers of the territory upon which the levy was imposed and the tax was
collected the proportionate amount of money in excess of the amount that would
have been paid by such taxpayers had the withdrawal been recognized by the
assessor as effective for the tax year involved; provided, all such property
shall remain liable for indebtedness incurred prior to the boundary change as
otherwise required by law. A written claim for refund of such tax collection
shall be filed with the county governing body within two years from the
assessment date for the fiscal year for which the taxes were collected.
(3)
If the claim is in proper form, the county governing body shall take action by
resolution spread upon its journal, and repayments shall be made by orders
drawn on the county treasurer for the several amounts and issued to the several
taxpayers shown by the tax records to have made the payments originally.
(4)
Immediately upon such reimbursement the tax collector shall make the necessary
correcting entries in the records of the office of the tax collector. [1965
c.344 §40 (enacted in lieu of 311.820 and 311.825); 1979 c.702 §3; 1985 c.162 §11]
311.825 [1957
c.335 §§1,2,3; 1961 c.522 §7; repealed by 1965 c.344 §39 (311.821 enacted in
lieu of 311.820 and 311.825)]
311.827 [1969
c.605 §57; repealed by 1971 c.529 §37]
311.830 [1957
c.600 §2; repealed by 1965 c.344 §42]
311.835 [1957
c.600 §§3,4; repealed by 1965 c.344 §42]
311.840 [1957
c.600 §§5,6,7; repealed by 1965 c.344 §42]
311.845 [1957
c.600 §8; repealed by 1965 c.344 §42]
PREPAYMENT OF TAXES FOR FACILITIES
311.850 Findings.
The Legislative Assembly finds that the construction of a facility may have
substantial economic impact upon units of local government obligated to furnish
services, buildings or other resources in the area in which the facility is
being constructed. The Legislative Assembly further finds that this impact may
occur in advance of the time when sufficient real market value occasioned by
construction of the facility is added to the assessment and tax roll to bear
the facility’s portion of the costs of the governmental services, buildings or
other resources that the facility’s construction necessitates. The purposes of
ORS 311.850 to 311.870 is to provide a method for prepaying ad valorem property
taxes during the period of planning and construction of the facility, in order
that units of local government may provide the services, buildings or other
resources necessitated without imposing an undue burden upon other properties
subject to taxation within the unit, and to provide for repayment of the
amounts prepaid. [1975 c.563 §1; 1991 c.459 §261; 2005 c.94 §66]
311.855 Definitions for ORS 311.850 to
311.870. As used in ORS 311.850 to 311.870,
unless the context requires otherwise, “facility” means:
(1)
A thermal power plant, as defined in ORS 469.300.
(2)
A hydroelectric power project, as described in ORS 543.010.
(3)
Any building or improvement that is suitable for use for industrial,
commercial, manufacturing or warehousing purposes. [1975 c.563 §2]
311.860 Agreement for prepayment;
contents; filing; certificate of payment. (1)
Any person proposing to construct a facility who has applied for and obtained
the necessary preliminary construction permits or certificates and the
governing body of any taxing unit obligated to furnish services, buildings or
other resources in the area in which the construction is to take place may
enter into an agreement to carry out the purposes of ORS 311.850. An agreement
entered into under this section shall contain provisions pertaining to and in
accordance with the following:
(a)
The payment of moneys to the taxing unit by the person proposing to construct the
facility. The person shall make the payment prior to or during the period of
the construction.
(b)
The amounts of the payments to be made by the person proposing to construct the
facility and the dates for making the payments.
(c)
A reduction in real market value for the facility for purposes of computing the
rate of levy of the taxing unit entering into the agreement for each year of a
period of years, not to exceed 10, commencing on or in the course of completion
of the construction of the facility. The amount of reduction allowed by the
agreement shall be a percentage amount, not to exceed 50 percent, of the real
market value of the facility as of any assessment date affected by the
reduction, and may be fixed or graduated over the period of years for which the
reduction is allowed. The total reduction allowed by the agreement shall result
in a tax benefit for the facility that is estimated to be equivalent to the
total amount of payments made under the agreement to the taxing unit, plus
interest at the maximum rate of eight percent per annum from the date of each
payment. In no event, however, shall the total reduction in real market value
during the period of years of reduction cause a total reduction in taxes that
exceeds the total amount of moneys previously paid plus interest.
(2)
A copy of an agreement entered into under this section shall be filed with the
county assessor of each county in which a taxing unit that is a party to the
agreement is located.
(3)
Prior to April 1 preceding the first tax year for which the exemption granted
by ORS 311.865 applies, the governing body of the taxing unit that is a party
to the agreement may certify to the county assessor that all payments have been
made to the taxing unit in accordance with the terms of the agreement. The
county assessor may not grant the exemption for any year unless the county
assessor has received such certificate. Review of denial of an exemption under
this section shall be as provided by ORS 305.275. [1975 c.563 §3; 1979 c.772 §18;
1991 c.459 §262; 2005 c.94 §67]
311.865 Exemption; amount; termination.
There shall be exempt from the levy of the taxing unit that is the party to an
agreement entered into under ORS 311.860 for each tax year indicated in the
agreement, the percentage amount of real market value, allocable to or within
the taxing unit, of the facility specified in the agreement for that tax year.
The assessor shall modify the amount of the exemption or terminate the
exemption at such time as the assessor determines that the monetary value of
the exemption has equaled the amount of moneys paid by the facility under the
agreement plus interest. [1975 c.563 §4; 1991 c.459 §263]
311.870 Characterization of prepaid taxes.
Moneys received by a taxing unit pursuant to an agreement entered into under
ORS 311.850 to 311.870 shall be considered a budget resource and shall not be
offset against the levy of the taxing unit. [1975 c.563 §5]
PENALTIES
311.990 Penalties.
(1) Violation of ORS 311.270 is a Class B violation.
(2)
Violation of ORS 311.350 is a Class B misdemeanor.
(3)
Violation of ORS 311.425 (1) is a Class A violation.
(4)
If a tax collector fails to comply with any of the provisions of law relating
to the receiving and receipting of moneys and warrants collected by the tax
collector for taxes, the tax collector commits a Class A violation. The court
before whom the tax collector is tried shall declare the office of the tax
collector vacant for the remainder of the term of the tax collector.
(5)
If a tax collector willfully returns as unpaid any tax which has been paid to
the tax collector, the tax collector commits a Class B misdemeanor.
(6)
If a tax collector or sheriff neglects or refuses to pay over all moneys
collected by the tax collector or sheriff for taxes to the county treasurer, or
neglects or refuses to make a return of delinquent taxes of the county, or any
other return or statement, as required by the laws relating to the collection
of property taxes, the tax collector or sheriff commits a Class C felony.
(7)
A person who knowingly makes a false oath under ORS 311.666 to 311.701 commits
perjury and shall be punished as provided by ORS 162.085. [Subsection (7)
enacted as 1963 c.569 §23; 1971 c.743 §354; 1971 c.747 §19; 1979 c.689 §26;
1999 c.1051 §175; 2011 c.597 §84]
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