OAR 150-311-0190
Taxes Added to the Tax Roll as a Result of Error Correction; Including a Special Rule for Computing Interest

(1)

When taxes other than levies under ORS 310.065 (Procedure where notice not given) are added to the tax roll under 311.205 (Correcting errors or omissions in rolls) or the taxes already on the tax roll are increased under 311.205 (Correcting errors or omissions in rolls), the amount due for each installment shall be computed as follows:

(a)

For tax years prior to 1991, the added or increased taxes shall be combined with the tax originally extended on the roll for the year(s) in question.

(b)

For tax years 1991–92 and later, the limitation(s) imposed by section 11b, Article XI of the Oregon Constitution must be determined for the year(s) to which the tax will be added.

(A)

If there is no change in value and the amount originally billed equals or exceeds the calculated limitation, new billing is not required.

(B)

If the value is increased and the amount originally billed is less than the new calculated limitation, a new billing is required reflecting the correction.

(C)

The additional taxes due shall be calculated based on the total taxes as corrected for the year being corrected and shall be the net amount due after the limitation is imposed.

(c)

All payments received apply to the combined tax.

(2)

For the purpose of determining the extent each installment has been paid, the additional or increased tax shall be added to the tax, if any, already extended to the same account.

Source: Rule 150-311-0190 — Taxes Added to the Tax Roll as a Result of Error Correction; Including a Special Rule for Computing Interest, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=150-311-0190.

150‑311‑0100
Applying Offsets to Ad Valorem Tax Levies 150‑311‑0110
Form of Roll Changes and Notations 150‑311‑0140
What Is a Clerical Error 150‑311‑0150
Error Corrections and Valuation Judgment Under ORS 311.205 150‑311‑0160
Roll Correction for Nonexistent Property 150‑311‑0170
What is an “Error or Omission on the Roll of Any Kind” 150‑311‑0180
Corrections to County Assessment and Tax Rolls Made Under ORS 311.206 150‑311‑0190
Taxes Added to the Tax Roll as a Result of Error Correction 150‑311‑0200
Definition of “Distribute in the Same Manner as Other ad Valorem Property Taxes Imposed on the Property” for Error Corrections 150‑311‑0210
Property Subject to Assessment as Omitted Property 150‑311‑0220
Date Roll Corrected 150‑311‑0230
Definitions 150‑311‑0240
Procedure to Correct MAV When Square Footage Error Exists 150‑311‑0250
Contents of Property Tax Statements 150‑311‑0260
Prepayment of Property Taxes 150‑311‑0350
Written Direction Required for Payment Application from Agents Who Pay Taxes on Behalf of Taxpayer 150‑311‑0360
Monthly Tax Distributions to Districts 150‑311‑0500
Discount on Taxes as a Result of Addition of Current Year Value under ORS 311.208 150‑311‑0520
Date Property Becomes Exempt when Foreclosed by City for Delinquent Assessment Liens 150‑311‑0530
Interest on City Foreclosed Property 150‑311‑0540
“Certificate of Delinquency” Defined 150‑311‑0550
Interest on State of Oregon Foreclosed Property 150‑311‑0560
Fee for Service of Warrant Under ORS 311.605 to ORS 311.635 150‑311‑0570
Charges on the Personal Property Warrant 150‑311‑0650
Homestead Requirements 150‑311‑0656
Deferral criteria when applying with a reverse mortgage 150‑311‑0660
Data Requirements for Property Description on Tax Deferral Application 150‑311‑0670
Deferred Taxes Paid by the Department 150‑311‑0680
Senior Citizen’s Deferred Tax Lien Estimate 150‑311‑0690
Timing and Repayment of Disqualified, Cancelled or Inactivated Accounts Under the Property Tax Deferral Program 150‑311‑0700
Election by Spouse to Continue Tax Deferral 150‑311‑0710
Voluntary Payments on Property Tax Deferral Accounts 150‑311‑0720
Taxes Unpaid Before Approval of Senior Deferral Application 150‑311‑0730
Data Requirements for Property Description on Special Assessments Application 150‑311‑0740
Recording Special Assessment Deferral Liens in County 150‑311‑0750
Assessment District’s Responsibility to Collect Payments 150‑311‑0760
Process for Determining Recipient of Property Tax Refund 150‑311‑0770
Refunds Paid from the Unsegregated Tax Account 150‑311‑0780
Credit Balance Adjustment 150‑311‑0790
Refund Reserve Account 150‑311‑0800
Calculation of Interest on Refund 150‑311‑0810
Value Used to Activate Refund Reserve Account 150‑311‑0820
Prepayment of Ad Valorem Taxes, Computation of Accrued Interest, Allocation of Pay 150‑311‑0830
Determination of the Real Market Value Reduction Amount
Last Updated

Jun. 8, 2021

Rule 150-311-0190’s source at or​.us