Collection of Property Taxes

ORS 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 (Total amount to be raised for each taxing district and item), 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 (Computation of rate for each item of tax).

(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 (Segregation into categories) 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 (Definitions for ORS 308) to 308.674 (Exemption equal to difference between real market value of company’s centrally assessable property and 130 percent of cost of company’s centrally assessable real and tangible personal property).

(2)

The assessor shall include on the roll only taxes on property certified under ORS 310.060 (Notice certifying taxes) 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 (Code area system).

(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]

Notes of Decisions

As to rounding up so as not to lose any part of levy in arriving at statutorily required “even amount of dollars and cents,” tax rate is only way of expressing levy and calculating rate is part of levy process thus requiring that assessors provide procedure to ensure that excess is not assessed. Dennehy v. Dept. of Revenue, 305 Or 595, 756 P2d 13 (1988)

Attorney General Opinions

Construing “taxes extended on the assessment and tax rolls,” (1972) Vol 35, p 1035; criteria to apply in classifying land as open space, (1972) Vol 35, p 1273

Source

Last accessed
Mar. 11, 2023

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