Chapter 311
Collection of Property Taxes

Sections

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
311.668
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 spouse 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
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