Division 311
Collection of Property Taxes

Rules

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