ORS 310.143
Certification of taxes on taxable property subject to 1990 Measure 5 limits

  • refunds of taxes on property not certified, erroneously certified or certified by nongovernmental entity

(1)

Any tax on property that is imposed on property that is subject to ad valorem taxation by any unit of local government shall be certified to the assessor each year, as provided under ORS 310.060 (Notice certifying taxes). Except as otherwise specifically provided by law, any tax, fee, charge or assessment that is not a tax on property or is not imposed on property subject to ad valorem taxation shall not be certified to the assessor. Each tax certified shall be certified in whichever of the following forms is applicable:

(a)

In dollars and cents in either the total amount to be raised from all property in the unit;

(b)

In dollars and cents per property; or

(c)

As a rate per $1,000 of assessed value.

(2)

If any unit of local government imposes on property that is subject to ad valorem taxation a tax on property, as defined in ORS 310.140 (Legislative findings), that is not certified to the assessor under ORS 310.060 (Notice certifying taxes) for imposition and collection, and a court of competent jurisdiction determines that the tax is subject to the limits of section 11b, Article XI of the Oregon Constitution, the unit of local government shall pay any refunds ordered by the court. No refunds shall be paid from the unsegregated tax collections account, and the assessor shall not be required to redetermine the amount of other taxes imposed on any property that also is subject to the challenged tax.

(3)

Notwithstanding ORS 311.806 (Refund of taxes on real and personal property), when any unit of local government certifies a tax on property to be collected by the tax collector, and the amount of the tax on individual properties is calculated by the unit of local government, any claim for refund of such taxes due to an error in calculation of the amount of the tax shall be made to the unit of local government within the same time and in the same manner as claims for refund are to be made under ORS 311.806 (Refund of taxes on real and personal property). The unit of local government shall pay any refunds it determines to be due to errors in calculation of the amount of the tax out of the funds available to the unit of local government. Such refunds shall not be paid from the unsegregated tax collections account, and the assessor shall not be required to redetermine the amount of other taxes imposed on the property for which the refund is made.

(4)

Notwithstanding ORS 311.806 (Refund of taxes on real and personal property), when any entity that is not a unit of local government certifies an amount specifically authorized by law to be included on the roll to be collected by the tax collector, and the amount on individual properties is calculated by the entity, any claim for refund of the amount due to an error in calculation of the amount shall be made to the entity within the same time and in the same manner as claims for refunds are to be made under ORS 311.806 (Refund of taxes on real and personal property) (2). The entity shall pay any refunds it determines to be due to errors in calculation of the amount out of the funds available to the entity. The refunds shall not be paid from the unsegregated tax collections account, and the assessor shall not be required to redetermine the amount of other taxes imposed on the property for which the refund is made. [1991 c.459 §211; 1993 c.270 §48; 1995 c.256 §9; 1997 c.541 §259]

Source: Section 310.143 — Certification of taxes on taxable property subject to 1990 Measure 5 limits; refunds of taxes on property not certified, erroneously certified or certified by nongovernmental entity, https://www.­oregonlegislature.­gov/bills_laws/ors/ors310.­html.

Notes of Decisions

City storm drainage user charge based upon amount of “impervious surface area on a property” is within limits of section 11b, Article XI of Oregon Constitution, and must be imposed and collected in accordance with this section. Dennehy v. City of Gresham, 12 OTR 194 (1992), aff’d 314 Or 600, 841 P2d 633 (1992)

310.010
Determination of amount of money for county and other purposes 310.020
Levy of tax to defray county expenses 310.030
Levy of taxes required or permitted by law 310.040
Reducing levy where necessity for budget item eliminated 310.055
Operating taxes 310.060
Notice certifying taxes 310.061
Assessor to determine and report maximum school district operating tax when district certifies lesser rate 310.065
Procedure where notice not given 310.070
Procedure when taxes exceed limitations or are incorrectly categorized 310.090
Computation of rate for each item of tax 310.100
Taxes to apply to property shown by assessment roll 310.105
Rate adjustments to reflect nontimber offsets 310.110
Apportionment of taxes where taxing district lies in two or more counties 310.140
Legislative findings 310.143
Certification of taxes on taxable property subject to 1990 Measure 5 limits 310.145
Ordinance or resolution classifying and categorizing taxes subject to 1990 Measure 5 limits 310.147
Code area system 310.150
Segregation into categories 310.153
Total amount to be raised for each taxing district and item 310.155
Public school system limit 310.156
Certain community college library limits 310.160
Unit of property 310.165
Partially exempt or specially assessed property 310.170
Allocation by districts of distributions from unsegregated tax collections account among taxes subject to 1990 Measure 5 limits 310.190
Effect of election challenge on tax 310.193
Taxing district duty to notify assessor of challenge 310.200
Purpose 310.202
Definitions for ORS 310.200 to 310.242 310.204
“Hospital facility” defined 310.206
1997-1998 tax certification notice 310.208
1997-1998 urban renewal certification 310.210
Measure 5 imposed tax estimate 310.212
Measure 47 comparison taxes 310.214
Measure 47 comparison tax adjustments for certain nonschool taxing districts 310.216
Pre-reduction Measure 50 taxes 310.218
Preliminary reduction percentages 310.220
Assessor certification to Department of Revenue 310.222
Computation of 1997 Measure 50 reduction and supplemental statutory reduction 310.228
Determination of state replacement obligation 310.230
Adjustment of Measure 47 comparison taxes and supplemental statutory reduction to account for certain additions of value 310.232
Subtraction of urban renewal increment from assessed value 310.234
Nonschool taxing district 1997-1998 operating tax adjustment for timber offsets 310.236
Determination of taxing district 1997-1998 operating taxes and permanent and statutory rate limits for tax years after 1997-1998 310.237
Reallocation of Measure 47 comparison taxes and adjustment of rate limits for certain districts for 2000-2001 and later tax years 310.238
Rate conversion 310.240
Calculation of taxes imposed on urban renewal increment for 1997-1998 310.242
1997-1998 compression of consolidated rates 310.244
Adjustment of city’s post-compression tax rate under certain circumstances 310.246
Adjustment of permanent rate limit to correct mistakes by June 30, 1998 310.585
Distribution of certain property tax relief moneys to counties 310.595
Determination of apportionment to counties 310.622
Manufactured structures eligible as homesteads under tax laws of state 310.623
Floating home eligible as homestead 310.800
Property tax work-off programs
Green check means up to date. Up to date

Current through early 2024

§ 310.143’s source at oregon​.gov