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Collection of Property Taxes
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Oregon Revised Statutes
Revenue and Taxation
Collection of Property Taxes
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Section
311.005
"Tax collector" defined.
Section
311.010
"County court" defined.
Section
311.015
Recovery for false return or fraudulent act of tax collector.
Section
311.020
Collection procedure when offices of assessor and tax collector combined.
Section
311.055
Tax collector.
Section
311.060
Bond.
Section
311.065
Deputies and clerical assistance.
Section
311.070
Tax collecting functions of sheriff transferred to designated tax collector.
Section
311.075
Tax collecting obligations transferred to tax collector; pending proceedings unaffected.
Section
311.105
Certificate of taxes levied or imposed; preparation; contents; delivery.
Section
311.110
Warrant of clerk authorizing collection of taxes.
Section
311.115
Delivery of assessment roll to tax collector; tax roll.
Section
311.120
Adding uncollected tax to tax for succeeding year; placing property as to which tax adjudged void upon rolls; relisting, reassessment and relevying.
Section
311.125
Entering delinquent taxes on tax roll.
Section
311.130
[Repealed by 1965 c.344 §42]
Section
311.135
Restoration of current assessment roll after destruction or damage.
Section
311.140
Restoration of tax rolls after destruction or damage; preparing transcripts as rolls for unpaid taxes.
Section
311.145
Supplying materials and clerical help to restore rolls.
Section
311.150
Adding to, changing or correcting rolls by vouchers; preservation of vouchers.
Section
311.160
[1973 c.345 §4; 1979 c.689 §17; 1981 c.178 §12; 1989 c.267 §2; 1993 c.650 §2; 1995 c.650 §90; 1997 c.541 §§275,276; 2001 c.114 §26; repealed by 2017 c.315 §14]
Section
311.165
Collection of taxes upon severance and removal of improvements from the land.
Section
311.175
Loss of revenue by school taxing districts; report; calculation.
Section
311.177
[1991 c.459 §229c; 1997 c.271 §10; repealed by 2013 c.176 §3]
Section
311.179
[1991 c.459 §229d; repealed by 2013 c.176 §3]
Section
311.181
[1991 c.459 §229e; repealed by 2013 c.176 §3]
Section
311.183
Correction of errors in reports; presentation of reports and corrections to legislative committees.
Section
311.205
Correcting errors or omissions in rolls.
Section
311.206
Additional taxes resulting from correction of error or omission; date of delinquency; limitations; prepayment.
Section
311.207
Section 311.207
Section
311.208
Notice required when current roll corrections increase value; time for payment of additional taxes; appeals.
Section
311.209
Section 311.209
Section
311.210
[Amended by 1955 c.720 §2; 1959 c.56 §2; repealed by 1965 c.344 §17 (311.207, 311.209, 311.211 and 311.213 enacted in lieu of 311.210)]
Section
311.211
Section 311.211
Section
311.212
Section 311.212
Section
311.213
Section 311.213
Section
311.215
Section 311.215
Section
311.216
Notice of intention to add omitted property to rolls; treatment of unreported or understated property; duty of tax collector.
Section
311.219
Notice of intention to assess omitted property.
Section
311.220
Section 311.220
Section
311.223
Correction of rolls; filing statement of facts; notice to taxpayer; powers of assessor; appeals.
Section
311.226
Tax deemed assessed and imposed in year for which property was omitted.
Section
311.229
Taxes added to rolls become liens; delinquency of additional taxes; interest added for willful evasion; prepayment.
Section
311.232
Mandamus to require placing omitted property on roll.
Section
311.234
Correction in maximum assessed value; requirements; limitation; filing deadline; appeals.
Section
311.235
Bona fide purchaser; when taxes become lien.
Section
311.250
Tax statements; rules.
Section
311.252
Copy of tax statement to be sent to mortgagee paying taxes; procedure when information otherwise transmitted.
Section
311.253
Use of computer record to comply with ORS 311.250; agreement to use record instead of tax statements; rules.
Section
311.255
Taxes, other charges of taxing agencies and water improvement company charges collected with county taxes.
Section
311.260
Payment of taxes in United States money.
Section
311.265
Payment of taxes with warrants.
Section
311.270
Discounting county orders prohibited.
Section
311.275
Grantor and grantee or buyer and seller proportionally liable.
Section
311.280
Payment of taxes on part of property assessed as one parcel; division; when division not allowed; division between manufactured structure and parcel.
Section
311.285
Rights of occupant or tenant paying tax.
Section
311.290
[Repealed by 1953 c.705 §2]
Section
311.325
[Repealed by 1965 c.344 §42]
Section
311.330
[Repealed by 1965 c.344 §42]
Section
311.335
[Repealed by 1969 c.595 §17]
Section
311.340
[Repealed by 1969 c.595 §17]
Section
311.345
Damages and interest for failure to settle taxes on assessment roll or pay over tax moneys.
Section
311.350
Money for distinct and specified object.
Section
311.355
[Repealed by 1965 c.344 §22 (311.356 and 311.361 enacted in lieu of 311.355)]
Section
311.356
Receipt and notation by tax collector of property tax payments; crediting payments.
Section
311.360
[Repealed by 1965 c.344 §42]
Section
311.361
Form of tax receipt; numbering; taxpayer’s copy; temporary receipt; destruction of receipts.
Section
311.365
[Repealed by 1965 c.344 §42]
Section
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.
Section
311.373
[1983 c.474 §1; repealed by 1993 c.270 §73]
Section
311.375
Forwarding state taxes by county treasurers.
Section
311.385
Deposit of property tax moneys in unsegregated tax collections account; time requirements.
Section
311.388
Additional taxes or penalties; deposit; distribution.
Section
311.390
Tax and interest distribution percentage schedule; deduction of certain amounts distributable to municipal corporations; changed or additional levies.
Section
311.391
Notice to taxing districts of amount of property taxes.
Section
311.392
County’s option to advance to municipalities taxes levied prior to collection.
Section
311.395
Periodic statements of tax collections; crediting to funds; distribution to taxing units.
Section
311.405
Tax as lien; priority; effect of removal, sale or transfer of personal property.
Section
311.410
Effect of property transfer or lease termination on lien and on taxability of property.
Section
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.
Section
311.412
Effect of acquisition of property by eminent domain on taxes for prior fiscal years.
Section
311.413
Effect of acquisition of property by eminent domain on taxes for fiscal year of acquisition.
Section
311.414
Date of acquisition for purposes of ORS 311.412 and 311.413.
Section
311.415
Payment of taxes before entry of judgment or order in certain causes.
Section
311.420
Dissipation, removal or destruction of value of realty subsequent to assessment or tax day.
Section
311.425
Removing timber before paying taxes on timber or land prohibited; enjoining the cutting or removing of timber.
Section
311.430
Remedy of ORS 311.420 and 311.425 cumulative.
Section
311.455
Tax on personal property as debt; action for collection of taxes; writs of attachment.
Section
311.460
[Repealed by 1975 c.365 §4]
Section
311.465
Summary collection of tax on property about to be removed, sold, dissipated or destroyed.
Section
311.467
Review of assessor’s action under expedited collection provisions.
Section
311.470
Distraining property about to be removed from state or dissipated.
Section
311.473
Foreclosure sale of property to be removed from county; required notice by financial institution; recourse for failure to give notice.
Section
311.475
Collecting and remitting taxes on property removed from one county to another.
Section
311.480
Property tax due upon bankruptcy; presenting claim.
Section
311.484
Property tax bankruptcy account.
Section
311.485
[Repealed by 1965 c.344 §42]
Section
311.489
Bankruptcy collections efforts report.
Section
311.500
[1989 c.796 §§10,22; 1991 c.459 §253; 1997 c.782 §7; repealed by 1999 c.701 §10]
Section
311.505
Due dates; interest on late payments; discounts on early payments.
Section
311.506
Review of rate of interest by Legislative Assembly.
Section
311.507
Discount allowed for certain late payments.
Section
311.508
Disposition of interest on late payments; certification of estimated interest.
Section
311.510
Date of delinquency.
Section
311.512
Collection of taxes on manufactured structures.
Section
311.513
Collection of additional taxes due upon resolution of appeal.
Section
311.514
Computation of interest when interest computation date falls on Saturday, Sunday or legal holiday.
Section
311.515
Partial payments.
Section
311.520
When cities exempt from penalty and interest.
Section
311.525
Property acquired by state remains subject to tax lien; cancellation of interest and penalties.
Section
311.530
[Amended by 1957 c.324 §9; repealed by 1965 c.344 §29 (311.531 enacted in lieu of 311.530)]
Section
311.531
Tax collector to file annual statement compiled from tax rolls.
Section
311.540
[Repealed by 1965 c.344 §42]
Section
311.545
Notice of delinquent taxes on real property.
Section
311.547
Notice of delinquent taxes on personal property.
Section
311.549
Delinquent taxes on machinery and equipment collectible as taxes on real or personal property.
Section
311.550
Return address on envelope containing notice.
Section
311.555
Property owners to furnish addresses.
Section
311.560
Noting address on tax roll.
Section
311.565
Effect of tax collector’s failure to keep address or give notice.
Section
311.605
"Person" defined for ORS 311.605 to 311.642.
Section
311.610
Warrants to enforce payments of taxes on personal property.
Section
311.615
Notice of warrants.
Section
311.620
Service of warrant.
Section
311.625
Recordation of warrant in lien record; lien on real and personal property.
Section
311.630
Procedure of ORS 311.605 to 311.642 mandatory.
Section
311.633
Fee for service of warrant under ORS 311.605 to 311.642.
Section
311.635
Execution; release of lien.
Section
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.
Section
311.637
Expiration and extension of electronic notice of warrant.
Section
311.638
Public access to electronic notices.
Section
311.639
Seller of business personal property to provide purchaser with property tax disclosure notice.
Section
311.640
Section 311.640
Section
311.641
Bona fide purchaser of business personal property; release of lien.
Section
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.
Section
311.644
Seizure and sale of personal property or real property machinery and equipment for delinquent property tax; notice.
Section
311.645
Charging personal property taxes against real property.
Section
311.650
Collection of taxes on real property of the United States held under contract of sale, lease or other interest less than fee.
Section
311.651
Collection of taxes on real property of public entity held under leasehold or other interest less than fee; writs of attachment.
Section
311.655
Companies assessed by Department of Revenue; tax as debt; lien for taxes; action for collection; warrant for payment.
Section
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.
Section
311.657
Transcript of apportionment to counties; notice of levy.
Section
311.658
Collection, payment of state levy; informing State Treasurer of state levy for bonded indebtedness and interest; rules.
Section
311.660
State levy collection limited to levies for payment of bonded indebtedness and interest.
Section
311.662
Validity of state levy for payment of bonded indebtedness and interest; effect of certification, levy, apportionment or collection proceeding or procedure.
Section
311.666
Definitions for ORS 311.666 to 311.701.
Section
311.667
Sunset of homestead deferral program.
Section
311.668
Eligibility of individuals by age or disability; limits on household income and net worth; delinquent or canceled deferred taxes.
Section
311.670
Eligibility of property.
Section
311.672
Claim form; deadline; eligibility determination by Department of Revenue; effect of eligibility; limitation on number of new deferrals granted; appeals.
Section
311.673
State liens against tax-deferred property.
Section
311.674
Listing of tax-deferred property; interest accrual.
Section
311.675
Recording liens; recording constitutes notice of state lien.
Section
311.676
State to pay counties amount equivalent to deferred taxes.
Section
311.677
[1967 c.335 §34; repealed by 1977 c.160 §19]
Section
311.678
Annual notice to taxpayer claiming deferral in current tax year.
Section
311.679
Estimate of deferred taxes; lien; foreclosure; voluntary payment.
Section
311.680
[1963 c.569 §13; 1971 c.572 §4; repealed by 1977 c.160 §19]
Section
311.681
Request for retroactive deferral.
Section
311.682
[1963 c.569 §14; repealed by 1979 c.689 §27]
Section
311.683
Continued deferral after Department of Transportation condemnation; application; requirements; rules.
Section
311.684
Events requiring payment of deferred tax and interest.
Section
311.686
Time for payments; delinquency; foreclosure.
Section
311.687
Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral.
Section
311.688
Claim by surviving spouse or disabled heir to continue tax deferral.
Section
311.689
Certification of continuing eligibility.
Section
311.690
Voluntary payment of deferred tax and interest.
Section
311.691
Taxes unpaid before deferral as lien; effect on foreclosure; exceptions.
Section
311.692
[1963 c.569 §19; 1967 c.335 §36; repealed by 1977 c.160 §19]
Section
311.693
Application to delay foreclosure; appeals.
Section
311.694
Reimbursement of state for taxes uncollected after foreclosure.
Section
311.695
Joint and several liability of transferees for deferral amounts.
Section
311.696
Limitations on effect of ORS 311.666 to 311.701.
Section
311.700
Deed or contract clauses prohibiting application for deferral are void; reverse mortgage prohibition; exceptions.
Section
311.701
Senior Property Tax Deferral Revolving Account; sources; uses.
Section
311.702
Definitions for ORS 311.702 to 311.735.
Section
311.704
Claim to defer special assessment for local improvement.
Section
311.705
Section 311.705
Section
311.706
Requirements for deferral.
Section
311.708
Claim form; filing date.
Section
311.710
Section 311.710
Section
311.711
Duties of bond lien docket or assessment lien record officer; liens; interest; foreclosure.
Section
311.713
[1977 c.859 §5a; 1979 c.762 §6; repealed by 1985 c.167 §14]
Section
311.715
Section 311.715
Section
311.716
Events requiring payment of deferred special assessment; duty to inform Department of Revenue.
Section
311.717
Section 311.717
Section
311.718
Time for payments; delinquency.
Section
311.720
Section 311.720
Section
311.721
Election by spouse to continue deferral.
Section
311.722
Extension of time for payment upon death of claimant; five-year limit; bond; interest.
Section
311.723
Voluntary payment of deferred special assessment.
Section
311.725
Disposition of collected special assessments; reimbursement of state.
Section
311.727
Deferred special assessments uncollected after foreclosure; reimbursement of state by taxing units.
Section
311.729
Limitations on effect of ORS 311.702 to 311.735.
Section
311.730
Payments by state to local officers; dates of payment; small special assessment amounts prepaid.
Section
311.731
Remittance to state of prepaid amounts when deferral ends.
Section
311.732
Deed or contract clauses prohibiting application for deferral are void.
Section
311.735
Rules.
Section
311.740
Definitions for ORS 311.740 to 311.780.
Section
311.745
Election to defer taxes in disaster area; eligibility.
Section
311.750
Qualifications.
Section
311.755
Time for payment; interest on deferred taxes; delinquency.
Section
311.759
Voluntary payment; satisfaction of deferred property tax lien.
Section
311.760
[Repealed by 1965 c.344 §42]
Section
311.761
Recordation of tax deferred properties; recording constitutes notice of lien.
Section
311.765
[Repealed by 1965 c.344 §42]
Section
311.770
[Repealed by 1975 c.780 §16]
Section
311.771
Liens; priority; foreclosure proceeding.
Section
311.775
Notice of deferral to assessor by department; rate of interest on deferred taxes.
Section
311.780
Payment of tax deferred amounts to county by state; availability of moneys.
Section
311.785
Authority to compromise taxes, abate interest or lawful charges.
Section
311.790
Cancellation of uncollectible property tax.
Section
311.795
Cancellation of delinquent taxes on certain donated property; cancellation where total is $10 or less.
Section
311.796
[1991 c.615 §2; 1993 c.168 §9; 1997 c.752 §1; 1999 c.487 §4; 2003 c.704 §2; 2007 c.70 §82; repealed by 2017 c.315 §17]
Section
311.800
Compromise of taxes on lands conveyed to United States.
Section
311.804
Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands.
Section
311.805
[Repealed by 1959 c.554 §1 (311.806 enacted in lieu of 311.805)]
Section
311.806
Refund of taxes on real and personal property; credit against total tax liability account of person owed refund.
Section
311.807
Refund reserve account; deposits; payment of refunds; rules.
Section
311.808
When refund on real property, manufactured structure or floating home prohibited.
Section
311.810
[Repealed by 1965 c.344 §42]
Section
311.812
No interest on refunds under ORS 311.806; exceptions; rate.
Section
311.813
Refunds ordered by certain courts.
Section
311.814
Appeal of large amounts of value; reserve account for refunds.
Section
311.815
Abandonment of purpose for which special tax levied; refund or cancellation of tax.
Section
311.820
[1955 c.759 §§1,2,3,4; repealed by 1965 c.344 §39 (311.821 enacted in lieu of 311.820 and 311.825)]
Section
311.821
Refunds authorized in event of certain boundary changes of taxing districts; reimbursements.
Section
311.825
[1957 c.335 §§1,2,3; 1961 c.522 §7; repealed by 1965 c.344 §39 (311.821 enacted in lieu of 311.820 and 311.825)]
Section
311.827
[1969 c.605 §57; repealed by 1971 c.529 §37]
Section
311.830
[1957 c.600 §2; repealed by 1965 c.344 §42]
Section
311.835
[1957 c.600 §§3,4; repealed by 1965 c.344 §42]
Section
311.840
[1957 c.600 §§5,6,7; repealed by 1965 c.344 §42]
Section
311.845
[1957 c.600 §8; repealed by 1965 c.344 §42]
Section
311.850
Findings.
Section
311.855
Definitions for ORS 311.850 to 311.870.
Section
311.860
Agreement for prepayment; contents; filing; certificate of payment.
Section
311.865
Exemption; amount; termination.
Section
311.870
Characterization of prepaid taxes.
Section
311.990
Penalties.