Collection of Property Taxes
(1)Except as to real property assessed to “unknown owners” pursuant to ORS 308.240 (Description of real property) (2), on or before October 25 in each year, the tax collector shall deliver or mail to each person (as defined in ORS 311.605 (“Person” defined for ORS 311.605 to 311.642)) shown on the tax roll as an owner of real or personal property, or to an agent or representative authorized in writing pursuant to ORS 308.215 (Contents of assessment roll) by such person, a written statement of property taxes payable on the following November 15.
(2)The failure of a taxpayer to receive the statement described in this section shall not invalidate any assessment, levy, tax, or proceeding to collect tax.
(3)The tax collector shall not be liable for failure to deliver or mail the tax statements by October 25 as provided in subsection (1) of this section if such failure was caused by not receiving the tax roll from the assessor by the time provided by law or by reason of any other circumstance beyond the control of the tax collector. In such case the tax collector shall deliver or mail the statements as soon as possible.
(4)Where, for any reason the taxes due on any property on the assessment roll in any year cannot be ascertained from the tax roll by November 5 of that year, within 15 days thereafter the owner or other person liable for or desiring to pay the taxes on such property may tender to the tax collector, and the tax collector may collect, a payment of all or part of the taxes estimated by the tax collector to be due on such property. Immediately after the taxes are actually extended on the tax roll, the tax collector shall credit the amount paid as provided by law, allowing the discount under ORS 311.505 (Due dates) and not charging interest for the amount of taxes satisfied by such payment. Where there has been an underpayment, additional taxes shall be collected, and where there has been an overpayment, refund shall be made as otherwise provided by law.
(5)The tax statement described in this section shall be designed by the Department of Revenue and shall contain such information as the department shall prescribe by rule including:
(a)The real market value of the property for which the tax statement is being prepared (or the property’s specially assessed value if the property is subject to special assessment) for the current and prior tax year;
(b)The property’s assessed value for the current and prior tax year; and
(c)The total amount of taxes due on the property. [1963 c.311 §2; 1965 c.344 §19; 1967 c.293 §21; 1967 c.568 §2; 1985 c.613 §26; 1991 c.459 §238; 1993 c.18 §74; 1993 c.270 §57; 1997 c.541 §286; 2003 c.400 §2]
Atty. Gen. Opinions
Responsibility for preparing property tax statements, (1973) Vol 36, p 695
Law Review Citations
5 EL 516 (1975)