Due dates
- interest on late payments
- discounts on early payments
Source:
Section 311.505 — Due dates; interest on late payments; discounts on early payments, https://www.oregonlegislature.gov/bills_laws/ors/ors311.html
(accessed May 26, 2025).
Notes of Decisions
Any fraction of a month during which tax is delinquent is to be rounded up to a full month in computing the amount of interest owed. Parr v. Dept. of Rev., 276 Or 113, 553 P2d 1051 (1976)
Water district corporation assessments collected under ORS 554.130 are not “taxes” and play no part in property tax discount determination. Miller v. Dept. of Revenue, 14 OTR 176 (1997), aff’d 326 Or 527, 953 P2d 72 (1998)
Attorney General Opinions
Power of irrigation district which has elected to collect its own assessments to charge interest on delinquent water use assessments, (1979) Vol 39, p 778