Collection of Property Taxes

ORS 311.370
Receipts for taxes collected in advance of extension on the tax roll

  • entries in assessment roll
  • deposit of moneys in special account
  • posting payments
  • excess collections or deficiencies
  • reimbursement for refunds

(1)(a) For all taxes, penalties and other charges collected by the tax collector under, including, but not limited to, ORS 92.095 (Payment of taxes, interest or penalties before subdivision or partition plat recorded), 100.110 (Approval of declaration, supplemental declaration or amendment required), 285C.050 (Definitions for ORS 285C) to 285C.250 (Redesignation or designation of new zone following zone termination), 308.260 (Watercraft used for reduction or processing of deep-sea fish), 308.865 (Notice and payment of taxes before movement of mobile modular unit), 308A.119 (Abatement), 308A.324 (Prepayment of additional taxes), 308A.700 (Definitions for ORS 308A) to 308A.733 (Withdrawal of change of special assessment application), 311.165 (Collection of taxes upon severance and removal of improvements from the land), 311.206 (Additional taxes resulting from correction of error or omission), 311.229 (Taxes added to rolls become liens), 311.405 (Tax as lien) (4) or (5), 311.411 (Certificate of taxes paid required to record instrument conveying real property to public entity), 311.415 (Payment of taxes before entry of judgment or order in certain causes), 311.465 (Summary collection of tax on property about to be removed, sold, dissipated or destroyed), 354.690 (Liability for service charge), 358.525 (Imposition of additional taxes upon disqualification), 446.631 (Process for moving manufactured structure) and 454.225 (Rates and charges), the tax collector shall issue receipts similar in form to the receipts issued on payment of taxes regularly charged on the tax roll.

(b)

The assessor shall enter all assessments of property to which paragraph (a) of this subsection applies in the assessment roll and shall make proper entries showing the extension of the taxes in the usual manner and as though no payment to the tax collector had been made.

(2)

Upon receipt, the tax collector shall deposit with the county treasurer all money collected by the tax collector under subsection (1) of this section. The county treasurer shall issue to the tax collector duplicate receipts for the money and shall hold it in a special account in the name of the tax collector.

(3)

Upon delivery of the assessment roll pursuant to ORS 311.115 (Delivery of assessment roll to tax collector), the tax collector shall post the payments evidenced by the receipts, and the amount of any underpayment or overpayment. The tax collector shall then make a statement to the county treasurer specifying the amount to be retained in the special account to make the refunds required under subsection (4) of this section. The tax collector shall direct the county treasurer to transfer the balance in the special account to the unsegregated tax collections account described in ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account).

(4)

Any sum collected by the tax collector that exceeds the amount extended on the tax roll as provided in subsection (1)(b) of this section by more than $10 shall be refunded to the taxpayer by the county treasurer upon receiving instructions for doing so from the tax collector. If an amount remains that cannot be refunded by June 30 of the next calendar year, the tax collector shall instruct the treasurer to transfer the amount to the unsegregated tax collections account described in ORS 311.385 (Deposit of property tax moneys in unsegregated tax collections account).

(5)

If a sum less than the tax charged on the tax roll has been collected, the deficiency shall be canceled by the tax collector if the deficiency is $10 or less, and the tax collector shall note upon the tax roll opposite the appropriate account, “Tax deficiency canceled pursuant to ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll).” Otherwise, the deficiency shall be collected as provided by law.

(6)

If an appeal that is perfected under ORS 311.467 (Review of assessor’s action under expedited collection provisions) for taxes collected under ORS 311.465 (Summary collection of tax on property about to be removed, sold, dissipated or destroyed) results in a refund under ORS 311.806 (Refund of taxes on real and personal property), the reimbursement for the refund to the unsegregated tax collections account shall be made from the account provided for in subsection (2) of this section. [Amended by 1965 c.344 §25; 1967 c.93 §3; 1969 c.605 §19; 1971 c.230 §2; 1971 c.573 §2; 1975 c.365 §3; 1975 c.514 §16; 1977 c.892 §36; 1979 c.350 §1; 1979 c.702 §4; 1985 c.162 §7; 1991 c.459 §242; 1995 c.726 §2; 1999 c.314 §78; 2001 c.229 §4; 2001 c.303 §9; 2001 c.753 §9; 2003 c.655 §70; 2003 c.662 §51; 2009 c.52 §1; 2015 c.96 §2]
Source

Last accessed
Mar. 11, 2023

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