Oregon Code — 311
Browse 168 sections in division 311 of the Oregon code. Each section page includes the full statutory text, official source links, and citation guidance.
Sections (showing up to 300)
- § 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; pending proceedings unaffected
- § 311.105. Certificate of taxes levied or imposed; preparation; contents; delivery
- § 311.110. Warrant of clerk authorizing collection of taxes
- § 311.115. Delivery of assessment roll to tax collector; tax roll
- § 311.120. Adding uncollected tax to tax for succeeding year; placing property as to which tax adjudged void upon rolls; relisting, reassessment and relevying
- § 311.125. Entering delinquent taxes on tax roll
- § 311.135. Restoration of current assessment roll after destruction or damage
- § 311.140. Transcripts of destroyed or damaged rolls showing unpaid taxes; corrections to rolls; taxpayer petition for relief; unpaid taxes as liens
- § 311.145. Supplying materials and clerical help to restore rolls
- § 311.150. Additions, changes and corrections to rolls by voucher; preservation of vouchers
- § 311.165. Collection of taxes upon severance and removal of improvements from the land
- § 311.205. Correcting errors or omissions in rolls; appeals; de minimis corrections; remedies cumulative
- § 311.206. Additional taxes resulting from correction of error or omission; date of delinquency; limitations; prepayment
- § 311.208. Notice required when current roll corrections increase value; time for payment of additional taxes; appeals
- § 311.216. Notice of intention to add omitted property to rolls; treatment of unreported or understated property; duty of tax collector
- § 311.219. Notice of intention to assess omitted property
- § 311.223. Correction of rolls; filing statement of facts; notice to taxpayer; powers of assessor; appeals
- § 311.226. Tax deemed assessed and imposed in year for which property was omitted
- § 311.229. Taxes added to rolls become liens; delinquency of additional taxes; interest added for willful evasion; prepayment
- § 311.232. Mandamus to require placing omitted property on roll
- § 311.234. Correction of maximum assessed value; conditions; three percent limitation; filing deadline; appeals
- § 311.235. Bona fide purchaser; when taxes become lien
- § 311.250. Tax statements; rules
- § 311.252. Copy of tax statement to be sent to mortgagee paying taxes; procedure when information otherwise transmitted
- § 311.253. Use of computer record to comply with ORS 311.250; agreement to use record instead of tax statements; rules
- § 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; division; when division not allowed; division between manufactured structure and 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; crediting payments
- § 311.361. Form of tax receipt; numbering; taxpayer s copy; temporary receipt; destruction of receipts
- § 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
- § 311.375. Forwarding state taxes by county treasurers
- § 311.385. Deposit of property tax moneys in unsegregated tax collections account; time requirements
- § 311.388. Additional taxes or penalties; deposit; distribution
- § 311.390. Tax and interest distribution percentage schedule; deduction of certain amounts distributable to municipal corporations; changed or additional levies
- § 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; crediting to funds; distribution to taxing units
- § 311.405. Tax as lien; priority; effect of removal, sale or transfer of personal property
- § 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; authorization for agent to withhold taxes; issuance; deficiency as personal debt of transferor; collection
- § 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; enjoining the cutting or removing of timber
- § 311.430. Remedy of ORS 311.420 and 311.425 cumulative
- § 311.455. Tax on personal property as debt; action for collection of taxes; writs of attachment
- § 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; required notice by financial institution; recourse for failure to give notice
- § 311.475. Collecting and remitting taxes on property removed from one county to another
- § 311.480. Property tax due upon bankruptcy; presenting claim
- § 311.484. Property tax bankruptcy account
- § 311.489. Bankruptcy collections efforts report
- § 311.505. Due dates; interest on late payments; discounts on early payments
- § 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; certification of estimated interest
- § 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; cancellation of interest and penalties
- § 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; lien on real and personal property
- § 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; release of lien
- § 311.636. Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State; electronic notice of release or cancellation; fees
- § 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; release of lien
- § 311.642. Compromise property tax payment from purchaser of business personal property; release of lien; total amount of taxes remains personal liability of taxpayer at time of assessment; refund to purchaser
- § 311.644. Seizure and sale of personal property or real property machinery and equipment for delinquent property tax; notice
- § 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; writs of attachment
- § 311.655. Companies assessed by Department of Revenue; tax as debt; lien for taxes; action for collection; warrant for payment
- § 311.656. Notice to tax collector on foreclosure of security interest or lien on taxable personal property or real property machinery and equipment; effect if taxes due
- § 311.657. Transcript of apportionment to counties; notice of levy
- § 311.658. Collection, payment of state levy; informing State Treasurer of state levy for bonded indebtedness and interest; rules
- § 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; effect of certification, levy, apportionment or collection proceeding or procedure
- § 311.666. Definitions for ORS 311.666 to 311.701
- § 311.667. Sunset of homestead deferral program
- § 311.668. Eligibility of individuals by age or disability; limits on household income and net worth; delinquent or canceled deferred taxes
- § 311.670. Eligibility of property
- § 311.672. Claim form; deadline; eligibility determination by Department of Revenue; effect of eligibility; limitation on number of new deferrals granted; appeals
- § 311.673. State liens against tax-deferred property
- § 311.674. Listing of tax-deferred property; interest accrual
- § 311.675. Recording liens; recording constitutes notice of state lien
- § 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; lien; foreclosure; voluntary payment
- § 311.681. Request for retroactive deferral
- § 311.683. Continued deferral after Department of Transportation condemnation; application; requirements; rules
- § 311.684. Circumstances requiring payment of deferred tax and interest
- § 311.686. Continuation of deferral after circumstance requiring payment; time for payment; delinquency; foreclosure
- § 311.687. Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral
- § 311.688. Claim by surviving spouse or disabled heir 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; effect on foreclosure; exceptions
- § 311.693. Application to delay foreclosure; appeals
- § 311.694. Reimbursement of state for 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; reverse mortgage prohibition; exceptions
- § 311.701. Senior Property Tax Deferral Revolving Account; sources; uses
- § 311.740. Definitions for ORS 311.740 to 311.780
- § 311.745. Election to defer taxes in disaster area; eligibility
- § 311.750. Qualifications
- § 311.755. Time for payment; interest on deferred taxes; delinquency
- § 311.759. Voluntary payment; satisfaction of deferred property tax lien
- § 311.761. Recordation of tax deferred properties; recording constitutes notice of lien
- § 311.771. Liens; priority; foreclosure proceeding
- § 311.775. Notice of deferral to assessor by department; rate of interest on deferred taxes
- § 311.780. Payment of tax deferred amounts to county by state; availability of moneys
- § 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; cancellation where total is $10 or less; exclusions
- § 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; credit against total tax liability account of person owed refund
- § 311.807. Refund reserve account; deposits; payment of refunds; rules
- § 311.808. When refund on real property, manufactured structure or floating home prohibited
- § 311.812. No interest on refunds under ORS 311.806; exceptions; rate
- § 311.813. Refunds ordered by certain courts
- § 311.814. Appeal of large amounts of value; reserve account for refunds
- § 311.815. Abandonment of purpose for which special tax levied; refund or cancellation of tax
- § 311.821. Refunds authorized in event of certain boundary changes of taxing districts; reimbursements
- § 311.850. Findings
- § 311.855. Definitions for ORS 311.850 to 311.870
- § 311.860. Agreement for prepayment; contents; filing; certificate of payment
- § 311.865. Exemption; amount; termination
- § 311.870. Characterization of prepaid taxes
- § 311.990. Penalties