Collection of Property Taxes

ORS 311.812
No interest on refunds under ORS 311

(1)

Except as provided in subsection (2) of this section, interest may not be paid upon any tax refunds made under ORS 311.806 (Refund of taxes on real and personal property).

(2)

Interest as provided in subsection (3) of this section shall be paid on the following refunds:

(a)

A refund resulting from the correction under ORS 308.242 (Assessor’s authority to change roll after September 25 limited) (2) or (3) or 311.205 (Correcting errors or omissions in rolls) of an error made by the assessor, Department of Revenue or tax collector.

(b)

A refund resulting from a written stipulation of the county assessor or the county tax collector if the written stipulation constitutes a final determination that is not subject to appeal.

(c)

Any refund ordered by the Department of Revenue if no appeal is taken or can be taken from the department’s order.

(d)

Refunds ordered by the Oregon Tax Court or the Supreme Court if the order constitutes a final determination of the matter.

(e)

Refunds of taxes collected against real or personal property not within the jurisdiction of the tax levying body.

(f)

Refunds due to reductions in value ordered by a county board of property tax appeals where no appeal is taken.

(g)

Refunds due to reductions in value made pursuant to ORS 309.115 (Term of order correcting real market value).

(h)

Refunds due to a claim for a veteran’s exemption for a prior tax year that is filed pursuant to ORS 307.262 (Tax years for which exemption may be claimed upon receipt of federal certification of disability).
(3)(a) The interest provided by subsection (2) of this section shall be paid at the rate of one percent per month, or fraction of a month, computed from the time the tax was paid or from the time the first installment thereof was due, whichever is the later. If a discount is given at the time the taxes are paid, interest shall be computed only on the net amount of taxes to be refunded. If any portion of a refund described in subsection (2) of this section results from an assessment based on inaccurate information contained in a report filed by a taxpayer, interest shall be computed on only the portion of the refund that is not attributable to the inaccurate information contained in the taxpayer report.

(b)

As used in this subsection, “report” means a return, statement or any other information provided by a taxpayer in writing to the department or county assessor. [1971 c.737 §2; 1975 c.704 §4; 1977 c.606 §3; 1981 c.804 §89a; 1983 s.s. c.5 §22; 1993 c.270 §61; 1995 c.79 §151; 1995 c.226 §13; 1997 c.541 §298; 1999 c.862 §5; 2001 c.199 §4; 2005 c.394 §2; 2007 c.545 §1; 2007 c.590 §3; 2009 c.41 §5]

Notes of Decisions

This section, read in pari materia with ORS 311.505, provides that property tax overpayment is to be allocated proportionately to each quarterly installment, and interest on refund is computed from date of each installment overpayment. Portland Gen. Elect. Co. v. Dept. of Rev, 7 OTR 444 (1978)

Accrual of interest terminates on refund payment date. Sharps v. Dept. of Revenue, 18 OTR 446 (2006), aff’d 343 Or 531, 173 P3d 1223 (2007)

Source

Last accessed
Mar. 11, 2023

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