Chapter 311 - Collection of Property Taxes

Section 311.005 - "Tax collector" defined.
Section 311.010 - "County court" defined.
Section 311.015 - Recovery for false return or fraudulent act of tax collector.
Section 311.020 - Collection procedure when offices of assessor and tax collector combined.
Section 311.055 - Tax collector.
Section 311.060 - Bond.
Section 311.065 - Deputies and clerical assistance.
Section 311.070 - Tax collecting functions of sheriff transferred to designated tax collector.
Section 311.075 - Tax collecting obligations transferred to tax collector; pending proceedings unaffected.
Section 311.105 - Certificate of taxes levied or imposed; preparation; contents; delivery.
Section 311.110 - Warrant of clerk authorizing collection of taxes.
Section 311.115 - Delivery of assessment roll to tax collector; tax roll.
Section 311.120 - Adding uncollected tax to tax for succeeding year; placing property as to which tax adjudged void upon rolls; relisting, reassessment and relevying.
Section 311.125 - Entering delinquent taxes on tax roll.
Section 311.135 - Restoration of current assessment roll after destruction or damage.
Section 311.140 - Restoration of tax rolls after destruction or damage; preparing transcripts as rolls for unpaid taxes.
Section 311.145 - Supplying materials and clerical help to restore rolls.
Section 311.150 - Adding to, changing or correcting rolls by vouchers; preservation of vouchers.
Section 311.165 - Collection of taxes upon severance and removal of improvements from the land.
Section 311.175 - Loss of revenue by school taxing districts; report; calculation.
Section 311.183 - Correction of errors in reports; presentation of reports and corrections to legislative committees.
Section 311.205 - Correcting errors or omissions in rolls.
Section 311.206 - Additional taxes resulting from correction of error or omission; date of delinquency; limitations; prepayment.
Section 311.207
Section 311.208 - Notice required when current roll corrections increase value; time for payment of additional taxes; appeals.
Section 311.209
Section 311.211
Section 311.212
Section 311.213
Section 311.215
Section 311.216 - Notice of intention to add omitted property to rolls; treatment of unreported or understated property; duty of tax collector.
Section 311.219 - Notice of intention to assess omitted property.
Section 311.220
Section 311.223 - Correction of rolls; filing statement of facts; notice to taxpayer; powers of assessor; appeals.
Section 311.226 - Tax deemed assessed and imposed in year for which property was omitted.
Section 311.229 - Taxes added to rolls become liens; delinquency of additional taxes; interest added for willful evasion; prepayment.
Section 311.232 - Mandamus to require placing omitted property on roll.
Section 311.234 - Correction in maximum assessed value; requirements; limitation; filing deadline; appeals.
Section 311.235 - Bona fide purchaser; when taxes become lien.
Section 311.250 - Tax statements; rules.
Section 311.252 - Copy of tax statement to be sent to mortgagee paying taxes; procedure when information otherwise transmitted.
Section 311.253 - Use of computer record to comply with ORS 311.250; agreement to use record instead of tax statements; rules.
Section 311.255 - Taxes, other charges of taxing agencies and water improvement company charges collected with county taxes.
Section 311.260 - Payment of taxes in United States money.
Section 311.265 - Payment of taxes with warrants.
Section 311.270 - Discounting county orders prohibited.
Section 311.275 - Grantor and grantee or buyer and seller proportionally liable.
Section 311.280 - Payment of taxes on part of property assessed as one parcel; division; when division not allowed; division between manufactured structure and parcel.
Section 311.285 - Rights of occupant or tenant paying tax.
Section 311.345 - Damages and interest for failure to settle taxes on assessment roll or pay over tax moneys.
Section 311.350 - Money for distinct and specified object.
Section 311.356 - Receipt and notation by tax collector of property tax payments; crediting payments.
Section 311.361 - Form of tax receipt; numbering; taxpayer’s copy; temporary receipt; destruction of receipts.
Section 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.
Section 311.375 - Forwarding state taxes by county treasurers.
Section 311.385 - Deposit of property tax moneys in unsegregated tax collections account; time requirements.
Section 311.388 - Additional taxes or penalties; deposit; distribution.
Section 311.390 - Tax and interest distribution percentage schedule; deduction of certain amounts distributable to municipal corporations; changed or additional levies.
Section 311.391 - Notice to taxing districts of amount of property taxes.
Section 311.392 - County’s option to advance to municipalities taxes levied prior to collection.
Section 311.395 - Periodic statements of tax collections; crediting to funds; distribution to taxing units.
Section 311.405 - Tax as lien; priority; effect of removal, sale or transfer of personal property.
Section 311.410 - Effect of property transfer or lease termination on lien and on taxability of property.
Section 311.411 - Certificate of taxes paid required to record instrument conveying real property to public entity; authorization for agent in conveyance to withhold taxes; issuance of certificate; deficiency constitutes personal debt of transferor collectible in same manner as taxes on personal property.
Section 311.412 - Effect of acquisition of property by eminent domain on taxes for prior fiscal years.
Section 311.413 - Effect of acquisition of property by eminent domain on taxes for fiscal year of acquisition.
Section 311.414 - Date of acquisition for purposes of ORS 311.412 and 311.413.
Section 311.415 - Payment of taxes before entry of judgment or order in certain causes.
Section 311.420 - Dissipation, removal or destruction of value of realty subsequent to assessment or tax day.
Section 311.425 - Removing timber before paying taxes on timber or land prohibited; enjoining the cutting or removing of timber.
Section 311.430 - Remedy of ORS 311.420 and 311.425 cumulative.
Section 311.455 - Tax on personal property as debt; action for collection of taxes; writs of attachment.
Section 311.465 - Summary collection of tax on property about to be removed, sold, dissipated or destroyed.
Section 311.467 - Review of assessor’s action under expedited collection provisions.
Section 311.470 - Distraining property about to be removed from state or dissipated.
Section 311.473 - Foreclosure sale of property to be removed from county; required notice by financial institution; recourse for failure to give notice.
Section 311.475 - Collecting and remitting taxes on property removed from one county to another.
Section 311.480 - Property tax due upon bankruptcy; presenting claim.
Section 311.484 - Property tax bankruptcy account.
Section 311.489 - Bankruptcy collections efforts report.
Section 311.505 - Due dates; interest on late payments; discounts on early payments.
Section 311.506 - Review of rate of interest by Legislative Assembly.
Section 311.507 - Discount allowed for certain late payments.
Section 311.508 - Disposition of interest on late payments; certification of estimated interest.
Section 311.510 - Date of delinquency.
Section 311.512 - Collection of taxes on manufactured structures.
Section 311.513 - Collection of additional taxes due upon resolution of appeal.
Section 311.514 - Computation of interest when interest computation date falls on Saturday, Sunday or legal holiday.
Section 311.515 - Partial payments.
Section 311.520 - When cities exempt from penalty and interest.
Section 311.525 - Property acquired by state remains subject to tax lien; cancellation of interest and penalties.
Section 311.531 - Tax collector to file annual statement compiled from tax rolls.
Section 311.545 - Notice of delinquent taxes on real property.
Section 311.547 - Notice of delinquent taxes on personal property.
Section 311.549 - Delinquent taxes on machinery and equipment collectible as taxes on real or personal property.
Section 311.550 - Return address on envelope containing notice.
Section 311.555 - Property owners to furnish addresses.
Section 311.560 - Noting address on tax roll.
Section 311.565 - Effect of tax collector’s failure to keep address or give notice.
Section 311.605 - "Person" defined for ORS 311.605 to 311.642.
Section 311.610 - Warrants to enforce payments of taxes on personal property.
Section 311.615 - Notice of warrants.
Section 311.620 - Service of warrant.
Section 311.625 - Recordation of warrant in lien record; lien on real and personal property.
Section 311.630 - Procedure of ORS 311.605 to 311.642 mandatory.
Section 311.633 - Fee for service of warrant under ORS 311.605 to 311.642.
Section 311.635 - Execution; release of lien.
Section 311.636 - Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State; electronic notice of release or cancellation; fees.
Section 311.637 - Expiration and extension of electronic notice of warrant.
Section 311.638 - Public access to electronic notices.
Section 311.639 - Seller of business personal property to provide purchaser with property tax disclosure notice.
Section 311.640
Section 311.641 - Bona fide purchaser of business personal property; release of lien.
Section 311.642 - Compromise property tax payment from purchaser of business personal property; release of lien; total amount of taxes remains personal liability of taxpayer at time of assessment; refund to purchaser.
Section 311.644 - Seizure and sale of personal property or real property machinery and equipment for delinquent property tax; notice.
Section 311.645 - Charging personal property taxes against real property.
Section 311.650 - Collection of taxes on real property of the United States held under contract of sale, lease or other interest less than fee.
Section 311.651 - Collection of taxes on real property of public entity held under leasehold or other interest less than fee; writs of attachment.
Section 311.655 - Companies assessed by Department of Revenue; tax as debt; lien for taxes; action for collection; warrant for payment.
Section 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.
Section 311.657 - Transcript of apportionment to counties; notice of levy.
Section 311.658 - Collection, payment of state levy; informing State Treasurer of state levy for bonded indebtedness and interest; rules.
Section 311.660 - State levy collection limited to levies for payment of bonded indebtedness and interest.
Section 311.662 - Validity of state levy for payment of bonded indebtedness and interest; effect of certification, levy, apportionment or collection proceeding or procedure.
Section 311.666 - Definitions for ORS 311.666 to 311.701.
Section 311.668 - Eligibility of individuals by age or disability; limits on household income and net worth; indexing; delinquent or canceled deferred taxes.
Section 311.670 - Eligibility of property.
Section 311.672 - Claim form; deadline; eligibility determination by Department of Revenue; effect of eligibility; limitation on number of new deferrals granted; appeals.
Section 311.673 - State liens against tax-deferred property.
Section 311.674 - Listing of tax-deferred property; interest accrual.
Section 311.675 - Recording liens; recording constitutes notice of state lien.
Section 311.676 - State to pay counties amount equivalent to deferred taxes.
Section 311.678 - Annual notice to taxpayer claiming deferral in current tax year.
Section 311.679 - Estimate of deferred taxes; lien; foreclosure; voluntary payment.
Section 311.681 - Request for retroactive deferral.
Section 311.683 - Continued deferral after Department of Transportation condemnation; application; requirements; rules.
Section 311.684 - Events requiring payment of deferred tax and interest.
Section 311.686 - Time for payments; delinquency; foreclosure.
Section 311.687 - Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral.
Section 311.688 - Claim by spouse to continue tax deferral.
Section 311.689 - Certification of continuing eligibility.
Section 311.690 - Voluntary payment of deferred tax and interest.
Section 311.691 - Taxes unpaid before deferral as lien; effect on foreclosure; exceptions.
Section 311.693 - Application to delay foreclosure; appeals.
Section 311.694 - Taxes uncollected after foreclosure; reimbursement of state by taxing units.
Section 311.695 - Joint and several liability of transferees for deferral amounts.
Section 311.696 - Limitations on effect of ORS 311.666 to 311.701.
Section 311.700 - Deed or contract clauses prohibiting application for deferral are void; reverse mortgage prohibition; exceptions.
Section 311.701 - Senior Property Tax Deferral Revolving Account; sources; uses.
Section 311.702 - Definitions for ORS 311.702 to 311.735.
Section 311.704 - Claim to defer special assessment for local improvement.
Section 311.705
Section 311.706 - Requirements for deferral.
Section 311.708 - Claim form; filing date.
Section 311.710
Section 311.711 - Duties of bond lien docket or assessment lien record officer; liens; interest; foreclosure.
Section 311.715
Section 311.716 - Events requiring payment of deferred special assessment; duty to inform Department of Revenue.
Section 311.717
Section 311.718 - Time for payments; delinquency.
Section 311.720
Section 311.721 - Election by spouse to continue deferral.
Section 311.722 - Extension of time for payment upon death of claimant; five-year limit; bond; interest.
Section 311.723 - Voluntary payment of deferred special assessment.
Section 311.725 - Disposition of collected special assessments; reimbursement of state.
Section 311.727 - Deferred special assessments uncollected after foreclosure; reimbursement of state by taxing units.
Section 311.729 - Limitations on effect of ORS 311.702 to 311.735.
Section 311.730 - Payments by state to local officers; dates of payment; small special assessment amounts prepaid.
Section 311.731 - Remittance to state of prepaid amounts when deferral ends.
Section 311.732 - Deed or contract clauses prohibiting application for deferral are void.
Section 311.735 - Rules.
Section 311.740 - Definitions for ORS 311.740 to 311.780.
Section 311.745 - Election to defer taxes in disaster area; eligibility.
Section 311.750 - Qualifications.
Section 311.755 - Time for payment; interest on deferred taxes; delinquency.
Section 311.759 - Voluntary payment; satisfaction of deferred property tax lien.
Section 311.761 - Recordation of tax deferred properties; recording constitutes notice of lien.
Section 311.771 - Liens; priority; foreclosure proceeding.
Section 311.775 - Notice of deferral to assessor by department; rate of interest on deferred taxes.
Section 311.780 - Payment of tax deferred amounts to county by state; availability of moneys.
Section 311.785 - Authority to compromise taxes, abate interest or lawful charges.
Section 311.790 - Cancellation of uncollectible property tax.
Section 311.795 - Cancellation of delinquent taxes on certain donated property; cancellation where total is $10 or less.
Section 311.800 - Compromise of taxes on lands conveyed to United States.
Section 311.804 - Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands.
Section 311.806 - Refund of taxes on real and personal property; credit against total tax liability account of person owed refund.
Section 311.807 - Refund reserve account; deposits; payment of refunds; rules.
Section 311.808 - When refund on real property, manufactured structure or floating home prohibited.
Section 311.812 - No interest on refunds under ORS 311.806; exceptions; rate.
Section 311.813 - Refunds ordered by certain courts.
Section 311.814 - Appeal of large amounts of value; reserve account for refunds.
Section 311.815 - Abandonment of purpose for which special tax levied; refund or cancellation of tax.
Section 311.821 - Refunds authorized in event of certain boundary changes of taxing districts; reimbursements.
Section 311.850 - Findings.
Section 311.855 - Definitions for ORS 311.850 to 311.870.
Section 311.860 - Agreement for prepayment; contents; filing; certificate of payment.
Section 311.865 - Exemption; amount; termination.
Section 311.870 - Characterization of prepaid taxes.
Section 311.990 - Penalties.