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 308.505 to 308.674) 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]

Source: Section 311.105 — Certificate of taxes levied or imposed; preparation; contents; delivery, https://www.­oregonlegislature.­gov/bills_laws/ors/ors311.­html.

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

311.005
“Tax collector” defined 311.010
“County court” defined 311.015
Recovery for false return or fraudulent act of tax collector 311.020
Collection procedure when offices of assessor and tax collector combined 311.055
Tax collector 311.060
Bond 311.065
Deputies and clerical assistance 311.070
Tax collecting functions of sheriff transferred to designated tax collector 311.075
Tax collecting obligations transferred to tax collector 311.105
Certificate of taxes levied or imposed 311.110
Warrant of clerk authorizing collection of taxes 311.115
Delivery of assessment roll to tax collector 311.120
Adding uncollected tax to tax for succeeding year 311.125
Entering delinquent taxes on tax roll 311.135
Restoration of current assessment roll after destruction or damage 311.140
Restoration of tax rolls after destruction or damage 311.145
Supplying materials and clerical help to restore rolls 311.150
Adding to, changing or correcting rolls by vouchers 311.165
Collection of taxes upon severance and removal of improvements from the land 311.175
Loss of revenue by school taxing districts 311.183
Correction of errors in reports 311.205
Correcting errors or omissions in rolls 311.206
Additional taxes resulting from correction of error or omission 311.208
Notice required when current roll corrections increase value 311.216
Notice of intention to add omitted property to rolls 311.219
Notice of intention to assess omitted property 311.223
Correction of rolls 311.226
Tax deemed assessed and imposed in year for which property was omitted 311.229
Taxes added to rolls become liens 311.232
Mandamus to require placing omitted property on roll 311.234
Correction in maximum assessed value 311.235
Bona fide purchaser 311.250
Tax statements 311.252
Copy of tax statement to be sent to mortgagee paying taxes 311.253
Use of computer record to comply with ORS 311.250 311.255
Taxes, other charges of taxing agencies and water improvement company charges collected with county taxes 311.260
Payment of taxes in United States money 311.265
Payment of taxes with warrants 311.270
Discounting county orders prohibited 311.275
Grantor and grantee or buyer and seller proportionally liable 311.280
Payment of taxes on part of property assessed as one parcel 311.285
Rights of occupant or tenant paying tax 311.345
Damages and interest for failure to settle taxes on assessment roll or pay over tax moneys 311.350
Money for distinct and specified object 311.356
Receipt and notation by tax collector of property tax payments 311.361
Form of tax receipt 311.370
Receipts for taxes collected in advance of extension on the tax roll 311.375
Forwarding state taxes by county treasurers 311.385
Deposit of property tax moneys in unsegregated tax collections account 311.388
Additional taxes or penalties 311.390
Tax and interest distribution percentage schedule 311.391
Notice to taxing districts of amount of property taxes 311.392
County’s option to advance to municipalities taxes levied prior to collection 311.395
Periodic statements of tax collections 311.405
Tax as lien 311.410
Effect of property transfer or lease termination on lien and on taxability of property 311.411
Certificate of taxes paid required to record instrument conveying real property to public entity 311.412
Effect of acquisition of property by eminent domain on taxes for prior fiscal years 311.413
Effect of acquisition of property by eminent domain on taxes for fiscal year of acquisition 311.414
Date of acquisition for purposes of ORS 311.412 and 311.413 311.415
Payment of taxes before entry of judgment or order in certain causes 311.420
Dissipation, removal or destruction of value of realty subsequent to assessment or tax day 311.425
Removing timber before paying taxes on timber or land prohibited 311.430
Remedy of ORS 311.420 and 311.425 cumulative 311.455
Tax on personal property as debt 311.465
Summary collection of tax on property about to be removed, sold, dissipated or destroyed 311.467
Review of assessor’s action under expedited collection provisions 311.470
Distraining property about to be removed from state or dissipated 311.473
Foreclosure sale of property to be removed from county 311.475
Collecting and remitting taxes on property removed from one county to another 311.480
Property tax due upon bankruptcy 311.484
Property tax bankruptcy account 311.489
Bankruptcy collections efforts report 311.505
Due dates 311.506
Review of rate of interest by Legislative Assembly 311.507
Discount allowed for certain late payments 311.508
Disposition of interest on late payments 311.510
Date of delinquency 311.512
Collection of taxes on manufactured structures 311.513
Collection of additional taxes due upon resolution of appeal 311.514
Computation of interest when interest computation date falls on Saturday, Sunday or legal holiday 311.515
Partial payments 311.520
When cities exempt from penalty and interest 311.525
Property acquired by state remains subject to tax lien 311.531
Tax collector to file annual statement compiled from tax rolls 311.545
Notice of delinquent taxes on real property 311.547
Notice of delinquent taxes on personal property 311.549
Delinquent taxes on machinery and equipment collectible as taxes on real or personal property 311.550
Return address on envelope containing notice 311.555
Property owners to furnish addresses 311.560
Noting address on tax roll 311.565
Effect of tax collector’s failure to keep address or give notice 311.605
“Person” defined for ORS 311.605 to 311.642 311.610
Warrants to enforce payments of taxes on personal property 311.615
Notice of warrants 311.620
Service of warrant 311.625
Recordation of warrant in lien record 311.630
Procedure of ORS 311.605 to 311.642 mandatory 311.633
Fee for service of warrant under ORS 311.605 to 311.642 311.635
Execution 311.636
Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State 311.637
Expiration and extension of electronic notice of warrant 311.638
Public access to electronic notices 311.639
Seller of business personal property to provide purchaser with property tax disclosure notice 311.641
Bona fide purchaser of business personal property 311.642
Compromise property tax payment from purchaser of business personal property 311.644
Seizure and sale of personal property or real property machinery and equipment for delinquent property tax 311.645
Charging personal property taxes against real property 311.650
Collection of taxes on real property of the United States held under contract of sale, lease or other interest less than fee 311.651
Collection of taxes on real property of public entity held under leasehold or other interest less than fee 311.655
Companies assessed by Department of Revenue 311.656
Notice to tax collector on foreclosure of security interest or lien on taxable personal property or real property machinery and equipment 311.657
Transcript of apportionment to counties 311.658
Collection, payment of state levy 311.660
State levy collection limited to levies for payment of bonded indebtedness and interest 311.662
Validity of state levy for payment of bonded indebtedness and interest 311.666
Definitions for ORS 311.666 to 311.701 311.667
Sunset of homestead deferral program 311.668
Eligibility of individuals by age or disability 311.670
Eligibility of property 311.672
Claim form 311.673
State liens against tax-deferred property 311.674
Listing of tax-deferred property 311.675
Recording liens 311.676
State to pay counties amount equivalent to deferred taxes 311.678
Annual notice to taxpayer claiming deferral in current tax year 311.679
Estimate of deferred taxes 311.681
Request for retroactive deferral 311.683
Continued deferral after Department of Transportation condemnation 311.684
Events requiring payment of deferred tax and interest 311.686
Time for payments 311.687
Loss of eligibility for deferral when disability ceases 311.688
Claim by surviving spouse or disabled heir to continue tax deferral 311.689
Certification of continuing eligibility 311.690
Voluntary payment of deferred tax and interest 311.691
Taxes unpaid before deferral as lien 311.693
Application to delay foreclosure 311.694
Reimbursement of state for taxes uncollected after foreclosure 311.695
Joint and several liability of transferees for deferral amounts 311.696
Limitations on effect of ORS 311.666 to 311.701 311.700
Deed or contract clauses prohibiting application for deferral are void 311.701
Senior Property Tax Deferral Revolving Account 311.702
Definitions for ORS 311.702 to 311.735 311.704
Claim to defer special assessment for local improvement 311.706
Requirements for deferral 311.708
Claim form 311.711
Duties of bond lien docket or assessment lien record officer 311.716
Events requiring payment of deferred special assessment 311.718
Time for payments 311.721
Election by spouse to continue deferral 311.722
Extension of time for payment upon death of claimant 311.723
Voluntary payment of deferred special assessment 311.725
Disposition of collected special assessments 311.727
Deferred special assessments uncollected after foreclosure 311.729
Limitations on effect of ORS 311.702 to 311.735 311.730
Payments by state to local officers 311.731
Remittance to state of prepaid amounts when deferral ends 311.732
Deed or contract clauses prohibiting application for deferral are void 311.735
Rules 311.740
Definitions for ORS 311.740 to 311.780 311.745
Election to defer taxes in disaster area 311.750
Qualifications 311.755
Time for payment 311.759
Voluntary payment 311.761
Recordation of tax deferred properties 311.771
Liens 311.775
Notice of deferral to assessor by department 311.780
Payment of tax deferred amounts to county by state 311.785
Authority to compromise taxes, abate interest or lawful charges 311.790
Cancellation of uncollectible property tax 311.795
Cancellation of delinquent taxes on certain donated property 311.800
Compromise of taxes on lands conveyed to United States 311.804
Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands 311.806
Refund of taxes on real and personal property 311.807
Refund reserve account 311.808
When refund on real property, manufactured structure or floating home prohibited 311.812
No interest on refunds under ORS 311.806 311.813
Refunds ordered by certain courts 311.814
Appeal of large amounts of value 311.815
Abandonment of purpose for which special tax levied 311.821
Refunds authorized in event of certain boundary changes of taxing districts 311.850
Findings 311.855
Definitions for ORS 311.850 to 311.870 311.860
Agreement for prepayment 311.865
Exemption 311.870
Characterization of prepaid taxes 311.990
Penalties
Green check means up to date. Up to date

Current through early 2024

§ 311.105’s source at oregon​.gov