USA Statutes : oregon
Title : TITLE 28 PUBLIC FINANCIAL ADMINISTRATION
Chapter : Chapter 311 Collection of Property Taxes
As used in the tax laws of this
state, “tax collector” means the person or officer who by law is charged
with the duty of collecting taxes assessed upon real property, and
includes a deputy. [Amended by 1973 c.305 §5; 1981 c.346 §9] As used in the tax laws of this
state, unless the context requires otherwise, “county court” includes the
board of county commissioners or other governing body of the county.
[Amended by 1965 c.344 §8; 1995 c.79 §142]If a person is injured by the
false return or fraudulent act of a tax collector, such person shall
recover upon suit, brought on the bond of the tax collector and sureties
of the tax collector, double damages and costs of suit. [Amended by 1965
c.344 §9](1) Wherever a statute provides for the assessor to
certify an assessment to the tax collector for collection, the person
exercising the duties of both assessor and tax collector in a county
having a charter shall prepare the certificate required by law, file it
in the office of the person and proceed in the manner otherwise provided
by law.

(2) In counties where the duties of assessor and tax collector have
been delegated to one person, the filing of the warrant under ORS 311.115
shall constitute a constructive delivery of the roll to such person in
the tax collecting capacity of the person. [1963 c.238 §§10,12]
The county court or board of county
commissioners of each county shall designate the tax collector thereof.
[Amended by 1973 c.305 §1] Before entering upon the duties the tax collector
shall give a bond, issued by some responsible surety company, or given by
some responsible surety or sureties as approved by the county court,
conditioned for the faithful performance of the duties as tax collector,
in the amount the county court directs. The premium for the bond, if
issued by a surety company, shall be paid by the county court. In all
counties the bond shall be additional and cumulative to any other bond
given by the officer or employee under any other statute, to which resort
may be had, in case of failure or default of the duties as tax collector,
if the bond required by this section is unenforceable or insufficient.
[Amended by 1963 c.238 §5; 1965 c.344 §10; 1973 c.305 §6] Each county tax collector
shall be entitled to such deputies and clerical assistance as may be
necessary properly to transact the business and perform the work of the
office. Such deputies and clerical assistance shall be furnished by the
county court at the expense of the county. [Amended by 1965 c.344 §11]Upon the designation of someone, other than the
sheriff as tax collector of a county, all the duties, functions and
powers of the sheriff of the county acting as the tax collector and with
respect to the collection of taxes shall be transferred to the tax
collector. [1973 c.305 §2; 1981 c.346 §10](1) The rights, duties and obligations of
a sheriff legally incurred under contracts, leases and business
transactions, entered into with respect to duties, functions and powers
transferred by the county court of the county to another officer
designated as tax collector shall, upon the date ordered by the court, be
transferred to the tax collector of the county. For the purpose of
succession to such rights, duties and obligations, the tax collector
shall constitute a continuation of the sheriff and not a new authority,
and the tax collector shall exercise and perform such rights, duties and
obligations with the same force and effect as if they had not been
transferred.

(2) The transfer of duties, functions and powers as authorized by
ORS 311.070 shall not affect any proceeding, prosecution, action or suit
pending at the time of the transfer.

(3) Such a transfer shall not relieve any person of any obligation
with respect to any tax or other charge, interest, penalty, forfeiture or
any other liability, duty or obligation accrued under or with respect to
the duties, functions and powers transferred as provided by ORS 311.070.
[1973 c.305 §3]PREPARING TAX ROLLS; RESTORATION AFTER DAMAGE(1) After the assessor has completed the
apportionment, extension and imposition of taxes on property on the
assessment roll, the assessor shall make a certificate, in duplicate,
containing a list of all taxing districts, and the following information:

(a) Based on the amounts determined under ORS 310.153, the assessor
shall list the total amount of taxes on property levied or imposed on
property within the county by each district, the total amount of each
special assessment and of each kind of fee or other charge authorized or
required by law to be placed upon the tax roll for each district.

(b) There shall be deducted from the amount in paragraph (a) of
this subsection any loss caused by truncating the tax rate as required by
ORS 310.090.

(c) The total amount, paragraphs (a) minus (b) of this subsection,
of taxes, assessments, fees and other charges to be raised for each
district by the tax roll and any property tax amounts to be paid by the
state and the total thereof.

(d) The total amount of taxes on property actually imposed on
property in the county by each district within the limits of section 11b,
Article XI of the Oregon Constitution.

(e) The total amount of loss in each category identified in ORS
310.150 by district due to proration of taxes on property, which is the
total amount of taxes to be levied or charged, less the amount actually
imposed.

(f) The amount to be imposed by the tax collector against real
property, against personal property, and against property assessed
pursuant to ORS 308.505 to 308.665.

(2) The assessor shall include on the roll only taxes on property
certified under ORS 310.060 that are imposed on property subject to ad
valorem taxation and other amounts specifically authorized by law to be
included on the roll.

(3) The certificate also shall contain the list required under ORS
310.147.

(4) The assessor shall deliver one copy of the certificate to the
county clerk. [Amended by 1963 c.238 §6; 1965 c.344 §12; 1969 c.595 §5;
1975 c.780 §9; 1979 c.350 §11; 1991 c.459 §229; 1993 c.270 §53; 1995 c.79
§143; 1997 c.541 §274] After
receiving the certificate required by ORS 311.105, the county clerk shall
forthwith issue to the county assessor a warrant, in the name of the
State of Oregon, under the hand of the clerk and the seal of the county
court, authorizing the collection by the tax collector and charging the
tax collector with the collection of the taxes and other amounts shown in
the certificate. [Amended by 1963 c.238 §7; 1967 c.105 §4] The
assessor shall deliver the roll to the tax collector each year at such
time as the assessor and the tax collector agree is necessary to enable
the mailing of tax statements on or before October 25. The assessment
roll shall be delivered in counties in which the assessor does not
prepare a separate assessment roll and a separate tax roll. The
assessment roll thereafter shall be a tax roll. The tax roll shall be
delivered in counties where a separate assessment roll and tax roll is
prepared. At the same time, the assessor shall deliver to the tax
collector the second copy of the certificate prepared under ORS 311.105,
and the warrant issued under ORS 311.110, and the tax collector shall
file them in the office. The tax collector shall give a receipt, in
duplicate, for the roll. One copy of the receipt shall be filed with the
assessor and the other with the county clerk. All certificates, warrants,
assessment and tax rolls shall be preserved as public records. [Amended
by 1963 c.238 §8; 1965 c.344 §13; 1991 c.459 §229a](1) If a tax levied on property liable to
taxation is prevented from being collected for any year or years by
reason of an erroneous proceeding, or other cause, the amount of the tax
which should have been paid on the property shall be added to the amount
of tax upon the property for the next succeeding year; and if any tax is
adjudged void for want of form or manner of procedure on the part of the
taxing officers, the county assessor or tax collector shall cause the
property to be placed on the assessment and tax roll of the current year,
the tax to be collected as other taxes of that year are collected.

(2) There shall be, if necessary, a relisting, reassessment and a
relevy of the proper tax in the manner and by the person authorized by
law to list property and levy and assess a tax. The relisting,
reassessment and relevying shall take place within five years from the
date the tax would have been delinquent if the property had been properly
listed, assessed and tax levied thereon. If the question is raised in the
courts as to the legality of such tax, the five years shall not commence
to run until the question is finally determined by the courts. Immediately after
receipt of the tax roll each year:

(1) If delinquent tax payments are to be posted to the previous
year’s rolls the tax collector shall enter on the roll received, for each
property assessment, a memorandum of all taxes then unpaid and delinquent
on such property, showing the tax year or years and the amount of such
taxes for each such year. Where a continuing tax roll card system is used
on which is shown the prior years’ unpaid taxes, no new annual entry or
entries need be made until a new card is used to replace the old card.
Where the property description for an account in the current tax roll is
different than the description of the property for a prior year, but
includes a portion or all of the property on which the unpaid taxes are a
lien, the full amount of the unpaid taxes shall be shown, and no
segregation of the value of the property need be made unless requested
pursuant to ORS 311.280 by a person desiring to pay a portion or all of
such unpaid taxes.

(2) If delinquent tax payments are to be posted to the current tax
roll, the tax collector shall enter on the roll received, for each
property assessment, all taxes then unpaid and delinquent on such
property, showing the tax year or years and the amount of such taxes for
each such year. A segregation of value of the property and of the unpaid
taxes applicable to each portion of the property segregated shall be made
whenever the property description for an account on the current tax roll
is different from a prior year or years, as described in subsection (1)
of this section. [Amended by 1965 c.344 §14](1) If the current assessment roll of any county is destroyed or
damaged by fire or other disaster, the county assessor shall repair and
restore the assessment roll, extend all regular and lawful tax levies
therein and deliver the restored roll as a tax roll to the tax collector
at the earliest practicable time.

(2) The provisions of ORS 311.115 as to the time of delivery of a
tax roll to the tax collector by the assessor are waived in such case.(1) If the tax rolls of
any county are destroyed or damaged, the tax collector of the county
shall prepare transcripts of those parts of the rolls in which it
appears, from evidence in the possession of the tax collector or
otherwise obtainable, that taxes are unpaid on real or personal
properties. The Department of Revenue and the assessor of the county
shall assist the tax collector in the preparation of the transcripts.

(2) The tax collector shall then certify that, to the best belief
and knowledge of the tax collector, the transcripts are a true and
correct record of the taxes remaining unpaid. When certified by the tax
collector, the transcripts shall be the tax rolls of the county for all
taxes so determined to be unpaid.

(3) Thereafter, the tax collector may make corrections of such tax
rolls, pursuant to ORS 311.205, to conform such rolls to the destroyed
rolls. Such corrections shall be considered to be clerical errors, except
that where a taxpayer is aggrieved by such correction, the taxpayer may
within 60 days thereof petition the county court for relief. The petition
shall set forth in detail the facts upon which the petitioner relies and
the relief requested. The county court may hear such petitions in a
summary manner and shall issue its order denying the relief requested or
granting such relief as it determines proper. Any taxpayer aggrieved by
such order may petition to the Oregon Tax Court in the manner provided in
ORS 305.404 to 305.560.

(4) The unpaid taxes exhibited in tax rolls prepared and certified
in accordance with this section are liens upon the real and personal
properties therein described, and shall have the same force and effect as
the liens of taxes charged in the original tax rolls of the county. Such
taxes shall be subject to the provisions of law for the collection of
taxes on real or personal property. [Amended by 1965 c.344 §15; 1995 c.79
§144; 1995 c.650 §77] The
county court shall supply and furnish the tax collector and assessor with
the books and other materials and clerical help necessary to carry out
ORS 311.135 and 311.140.(1) In lieu of the procedures for additions,
changes or corrections to the assessment and tax rolls authorized by ORS
309.120, 311.205, 311.370 (5), 311.645, 312.140 (2) and 358.495, the
officer in possession of the roll may prepare a voucher for each
correcting entry. The voucher shall state what change is to be made,
identify the tax account or accounts affected, provide sufficient
evidence to indicate the propriety of the transaction and the date the
voucher is approved by the officer in charge of the roll or an authorized
deputy. The date the voucher is completed and approved is the date the
change shall become effective and the voucher shall become a public
record. The vouchers shall be numbered and the voucher number shall
appear on the assessment or tax roll adjacent to the entry changing the
roll.

(2) The vouchers provided for in this section shall be preserved
until the real property tax rolls of the year affected by the voucher
have been foreclosed and the foreclosed property has been deeded to the
county; or, in the case of personal property, until one year after the
tax account affected by the voucher has been collected or canceled under
the provisions of ORS 311.790. [1965 c.344 §6; 1975 c.514 §13](1)(a) Where a final order is
entered in any appeal described in ORS 308.020 (1) or the expiration of
the appeal period has occurred, the officer or officers in possession of
the assessment and tax rolls shall make the corrections stated in the
decision of the court. Any additional taxes collected because the final
total value is greater than that entered in the rolls under ORS 308.020
(1) shall be deposited in a special account with the county treasurer.
The county treasurer shall notify the county assessor of the amount in
the special account for each property described in ORS 308.020 (1), and
the assessor shall apportion the amount among the taxing districts in the
code area in which the property is located on the basis of their tax
rates as compared to the total of such tax rates for the tax year for
which the amount, or portion of the amount, is attributable. The
treasurer shall pay each district the district’s apportioned amount.

(b)(A) Where a final order is entered in any appeal described in
ORS 308.020 (2) or the expiration of the appeal period has occurred, the
officer or officers in possession of the assessment and tax rolls shall
make the corrections stated in the decision of the court.

(B) Subject to subparagraph (C) of this paragraph, at the option of
the county treasurer, any additional taxes, or portion thereof, collected
because the final total value for the initial tax year or for a tax year
occurring during the appeal period is greater than that entered in the
rolls under ORS 308.020 (2) shall be deposited and distributed as
provided under paragraph (a) of this subsection or deposited in a refund
reserve account maintained under ORS 311.807.

(C) If, at the time of collection, the amount of the additional
taxes exceeds the amount of anticipated annual refunds for the fiscal
year of collection, the excess amount shall be deposited and distributed
as provided under paragraph (a) of this subsection.

(2) Interest shall accrue on the additional taxes collected
pursuant to subsection (1) of this section as if the property had been
properly assessed in the year that any portion of the value was placed on
the tax roll in the manner and at the interest rates provided in ORS
311.505.

(3) If the owner of the property, the value of which is subject to
ORS 308.020, so desires, the owner may tender to the county treasurer an
estimate of the additional taxes which may ultimately be assessed against
the property. The county treasurer shall provide a special account for
such deposits and shall invest the deposits during the time the matter is
in litigation. The interest earned on the account shall be credited to it.

(4) Upon the termination of the controversy, the principal amount
in the account necessary to pay the taxes as provided in subsection (1)
of this section shall be retained together with its portion of the
interest earned on the investment of the moneys during the period held by
the county treasurer and shall be distributed as provided in subsection
(1) of this section. Moneys in the account in excess of that required to
be retained shall be refunded to the owner. Notwithstanding ORS 311.812,
the owner of the property shall not be entitled to any interest in excess
of that earned on the sum of the principal which is refunded to the owner
during the time the money was held by the county treasurer.

(5) This section does not apply to appeals arising from tax years
beginning on or after July 1, 1997. [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](1) If in the opinion of the assessor:

(a) It appears probable that real property improvements, whether
assessed as improvements only or as real property improvements assessed
together with land have been or will be severed from the land upon which
they are situated and have been or will be removed from such land;

(b) It appears that the amount of taxes which have been levied
against the property in the current and prior years or which are
anticipated to be levied for the current assessment year will not be
adequately secured by the value of the property remaining in the tax
account; and

(c) It appears that unless prompt action is taken the taxes will
not be collected, then the assessor shall proceed to levy and the tax
collector to collect the taxes in the manner set forth in subsection (2)
of this section.

(2) If the amount of the taxes for the current year attributable to
the property improvements is not able to be determined, the assessor
shall estimate the taxes due for the current year. The assessor shall
make demand upon the owner of the improvements as shown by the most
recent assessment roll, for payment of the unpaid taxes attributable to
the improvements for the current and all prior years. Any payments shall
be paid immediately upon demand of the assessor either to the assessor
for remittance to the tax collector or directly to the tax collector of
the county pursuant to ORS 311.370. If the taxes are not paid immediately
upon demand, the assessor shall certify the assessment and tax levies so
made by the assessor to the tax collector. For the purposes of collection
of the assessments, the owner shall be considered a taxpayer owning
personal property against which ad valorem taxes have been assessed.
Review may be had as provided in ORS 311.467. All taxes collected by the
tax collector, or taxes collected by the assessor and remitted to the tax
collector shall be credited to the real property account containing the
improvements which were the basis of the tax. [1973 c.343 §1; 1979 c.350
§12; 1979 c.689 §28; 1991 c.459 §230]STATE REPLACEMENT OBLIGATION OF REVENUE LOST BY PUBLIC SCHOOLS UNDER
CONSTITUTIONAL LIMIT ON AMOUNT OF PROPERTY TAX; CALCULATION; REPORTS(1) Each year, within five working days after
preparation of the certificate required under ORS 311.105, the county
assessor shall report to the Department of Revenue the information
specified in this subsection for each taxing district that, during that
year, imposed a tax on property to fund the public school system. The
department shall prescribe the form for the report. The report shall
contain:

(a) The amount of taxes on property to fund the public school
system certified by the taxing district as subject to the limits of
section 11b, Article XI of the Oregon Constitution.

(b) The amount of revenue offset against the taxes identified under
paragraph (a) of this subsection.

(c) The amount of taxes on property levied that are lost due to
truncation in calculation of the rate of a levy.

(d) The total amount of taxes on property to fund the public school
system actually imposed on property in the district within the limits of
section 11b, Article XI of the Oregon Constitution.

(e) The total amount of loss due to proration of the taxes on
property, which is the difference between the amount identified in
paragraph (a) of this subsection and the sum of the amounts identified in
paragraphs (b) to (d) of this subsection.

(2) Each year the Department of Revenue shall prepare a report
certifying the amount of revenue lost by the public school system due to
proration of taxes on property under section 11b, Article XI of the
Oregon Constitution, from the information reported under subsection (1)
of this section, and from any other information available to the
department.

(3) For each taxing district that imposed a tax on property to fund
the public school system within the limits of section 11b, Article XI of
the Oregon Constitution, the amount certified under subsection (2) of
this section shall be calculated as follows:

(a) There shall be subtracted from the amount of taxes on property
certified by the taxing district to fund the public school system that
were subject to the limits of section 11b, Article XI of the Oregon
Constitution, the sum of:

(A) The amount of revenue offset against the taxes identified under
paragraph (a) of this subsection; plus

(B) The total amount of taxes on property to fund the public school
system actually imposed on property in the district within the limits of
section 11b, Article XI of the Oregon Constitution; plus

(C) The total amount of taxes on property levied that are lost due
to truncation in the calculation of the rate of a levy.

(b) The amount of revenue lost by each taxing district that imposed
a tax on property to fund the public school system shall be cumulated to
arrive at the total amount of revenue lost to the public school system as
a result of the limits of section 11b, Article XI of the Oregon
Constitution. [1991 c.459 §229b]Note: 311.175 to 311.183 were enacted into law by the Legislative
Assembly but were not added to or made a part of ORS chapter 311 or any
series therein by legislative action. See Preface to Oregon Revised
Statutes for further explanation.The Department of
Revenue shall prepare a report of the total amount of taxes, other than
taxes to pay principal and interest on bonded indebtedness, certified by
each common and union high school district, education service district,
community college service district and community college district, and
the amount of taxes levied under particular voter approval by any county
for the county school fund, for the 1990-1991 tax year. [1991 c.459
§229c; 1997 c.271 §10]Note: See note under 311.175.(1) The Department of Revenue shall
prepare a report of the state’s constitutional replacement obligation for
the 1991-1992 fiscal year. The constitutional replacement obligation
shall be the lesser of:

(a) The amount as cumulated under ORS 311.175 (3)(b); or

(b) The amount as calculated under subsection (2) of this section.

(2) From the total amount of taxes on property that are subject to
the limits of section 11b, Article XI of the Oregon Constitution,
certified by common and union high school districts, education service
districts, community college districts and any taxes levied under
particular voter approval by any county for the county school fund for
the 1990-1991 tax year, plus six percent thereof, subtract:

(a) The amount of revenue offset against all taxes on property
subject to the limits of section 11b, Article XI of the Oregon
Constitution, certified by taxing districts to fund the public school
system during the 1991-1992 tax year;

(b) The amount of revenue lost for the 1991-1992 tax year due to
truncation of the tax rates for those taxes; and

(c) The amount of taxes on property actually imposed by those
districts to fund the public school system for 1991-1992 within the
limits of section 11b, Article XI of the Oregon Constitution. [1991 c.459
§229d]Note: See note under 311.175.(1) For each tax
year beginning on or after July 1, 1992, and before July 1, 1996, the
Department of Revenue shall prepare a report certifying the state’s
constitutional replacement obligation for the fiscal year. The
constitutional replacement obligation shall be the lesser of:

(a) The amounts as cumulated under ORS 311.115 (3)(b); or

(b) The amount as calculated under subsection (2) of this section.

(2) From the total amount of taxes on property imposed by all
taxing districts to fund the public school system in the previous tax
year, plus the amount distributed by the state specifically designated as
replacement revenue to satisfy the requirements of section 11b (5),
Article XI of the Oregon Constitution in the previous year, plus six
percent of the total thereof, subtract the total amount of taxes on
property actually imposed by all taxing districts to fund the public
school system for the current tax year within the limits of section 11b,
Article XI of the Oregon Constitution. [1991 c.459 §229e]Note: See note under 311.175.(1) The Department of Revenue
may correct any errors it discovers in any report certified under ORS
311.175 to 311.181. Any corrections certified to the State Board of
Education before May 1 of any year shall be reflected in the formula used
by the board to distribute funds to school districts for that year.

(2) The reports required under ORS 311.175 to 311.181 shall be
certified to the State Board of Education on or before December 15 of
each year.

(3) The department shall present the reports or corrections
prepared or certified by the department under ORS 311.175 to 311.181 to
the Joint Interim Committee on Revenue and School Finance, if the
Legislative Assembly is not in session, or if the Legislative Assembly is
in session, to the Senate Revenue Committee and to the House Revenue
Committee. [1991 c.459 §229f]Note: See note under 311.175.CORRECTING ERRORS OR OMISSIONS IN ROLLS (1) After the
assessor certifies the assessment and tax roll to the tax collector, the
officer in charge of the roll may correct errors or omissions in the roll
to conform to the facts, as follows:

(a) The officer may correct a clerical error. A clerical error is
an error on the roll which either arises from an error in the ad valorem
tax records of the assessor, or the records of the Department of Revenue
for property assessed under ORS 306.126, or which is a failure to
correctly reflect the ad valorem tax records of the assessor, or the
records of the Department of Revenue for property assessed under ORS
306.126, and which, had it been discovered by the assessor or the
department prior to the certification of the assessment and tax roll of
the year of assessment would have been corrected as a matter of course,
and the information necessary to make the correction is contained in such
records. Such errors include, but are not limited to, arithmetic and
copying errors, and the omission or misstatement of a land, improvement
or other property value on the roll.

(b) The officer may not correct an error in valuation judgment,
except as provided in ORS 308.242 (2) and (3). Such errors are those
where the assessor would arrive at a different opinion of value. The
officer may correct any other error or omission of any kind. Corrections
that are not corrections of valuation judgment errors include, but are
not limited to, the elimination of an assessment to one taxpayer of
property belonging to another on the assessment date, the correction of a
tax limit calculation, the correction of a value changed on appeal, or
the correction of an error in the assessed value of property resulting
from an error in the identification of a unit of property, but not an
error in a notice filed under ORS 310.060.

(c) The officer shall make any change requested by the Department
of Revenue which relates to an assessment of property made by the
department under ORS 308.505 to 308.665.

(d) The officer shall make any change ordered by the tax court or
the Department of Revenue under ORS 305.288 (1) to (6) or 306.115.

(e) The officer shall make any change required under ORS 308A.089.

(2)(a) The officer in charge of the roll shall make corrections
with the assent and concurrence of the assessor or the department. The
direction for the correction shall be made in writing and state the type
of error and the statutory authority for the correction. Corrections may
be made to the roll for any year or years not exceeding five years prior
to the last roll so certified.

(b) Any additional taxes resulting from corrections for years prior
to the current year shall be deemed assessed and imposed in the
particular year or years as to which the corrections apply. Addition of
tax to a prior year’s tax roll, due to corrections under this section,
shall not be considered in calculating the effect of the tax limitation
under section 11b, Article XI of the Oregon Constitution for the current
year.

(3) A correction made pursuant to this section shall be made in
whatever manner necessary to make the assessment, tax or other proceeding
regular and valid. The correction shall be distinguishable upon the roll,
shall include the date of the correction and shall identify the officer
making the correction. Whenever a correction is to be made after the
assessor has delivered the roll to the tax collector, the effect of which
is to increase the assessment to which it relates, except where made by
order of the department, the procedure prescribed in ORS 311.216 to
311.232 shall be followed; and the provisions therein with respect to
appeals shall likewise apply.

(4) Corrections which would result in less than a $1,000 change in
assessed value or real market value shall not change the value for
purposes of computing the taxes levied against the property, but shall be
made only for purposes of correcting the office records.

(5) The remedies under this section are in addition to other
remedies provided by law. [Amended by 1953 c.26 §2; 1957 c.324 §8; 1959
c.181 §2; 1961 c.234 §1; 1963 c.267 §1; 1965 c.344 §16; 1971 c.472 §3;
1973 c.402 §28; 1977 c.606 §2; 1979 c.687 §3; 1983 c.605 §5; 1991 c.459
§231; 1993 c.18 §73; 1993 c.270 §54; 1995 c.79 §146; 1995 c.127 §4; 1997
c.541 §278; 1999 c.21 §27; 2001 c.509 §2](1)(a) Except as provided in
paragraph (b) of this subsection, when the roll is corrected under ORS
311.205, and taxes are added to the roll, the additional taxes shall be
added to the tax extended against the property on the general property
tax roll for the tax year following the current tax year, to be collected
and distributed in the same manner as other ad valorem property taxes
imposed on the property. Notwithstanding ORS 311.205 (2)(b), for purposes
of collection and enforcement, the additional taxes added to the roll
under this subsection shall be considered delinquent as of the date the
other taxes for the year in which the additional taxes are added to the
roll become delinquent.

(b) When additional taxes are added to the roll as the result of an
order described in ORS 311.205 (1)(d), the additional taxes shall be
collected as provided in ORS 311.513.

(2) Notwithstanding subsection (1) of this section or other
provision of law establishing the delinquency date for additional taxes,
additional taxes may not be assessed and imposed if the correction is a
result of:

(a) The disqualification of property from a tax exemption granted
erroneously by a tax official; or

(b) The failure by a tax official to timely disqualify property
from a tax exemption.

(3) Subsection (2) of this section does not apply to a failure by a
tax official to timely disqualify property from a tax exemption if the
property owner fails to timely notify the assessor of a change in use of
the property to a nonexempt use.

(4) Additional taxes arising from a correction under ORS 311.205
may be paid to the tax collector prior to the completion of the next
general property tax roll, pursuant to ORS 311.370.

(5) For purposes of this section, “additional taxes” includes
increases in taxes that have already been extended on the roll. [1975
c.780 §15; 1983 c.106 §1; subsections (2) to (7) enacted as 1983 c.106
§3; 1985 c.784 §9; 1991 c.459 §232; 1993 c.270 §55; 1995 c.256 §6; 1999
c.500 §3; 1999 c.862 §1a; 2001 c.303 §7; 2003 c.274 §3](1) The assessor shall
notify the property owner of record or other person claiming to own the
property or occupying the property or in possession of the property, if:

(a) A correction is made that applies only to the current roll;

(b) The correction is made after roll certification under ORS
311.105 and prior to December 1 of the current tax year; and

(c) The correction increases the value of the property.

(2) If a correction described in subsection (1) of this section
results in additional taxes being added to the current roll, the
additional taxes shall be due and payable without interest if paid prior
to the 16th of the month next following the date the notice was sent
under this section.

(3) If the additional taxes described in subsection (2) of this
section are not paid prior to the 16th of the month next following the
date the notice was sent under this section, the additional taxes shall
be considered for all purposes of collection and enforcement of payment
as having become delinquent on the date the taxes would normally have
become delinquent if the taxes had been timely extended on the roll.

(4) The notice described in subsection (1) of this section shall:

(a) Be mailed prior to December 1 to the last-known address of the
person described in subsection (1) of this section;

(b) Specify the date and the amount of the correction;

(c) If additional tax is imposed, specify the date by which the
additional tax may be paid without interest; and

(d) Include the owner’s right to file a petition with the county
board of property tax appeals not later than December 31 of the current
tax year.

(5) The correction shall be made by the officer in charge of the
roll in the manner described in ORS 311.205 (3).

(6) A correction made under this section may be appealed to the
board of property tax appeals in the manner provided in ORS 309.100.
[1997 c.541 §280; 2001 c.303 §10](1) Whenever the assessor discovers or receives
credible information, or if the assessor has reason to believe that any
real or personal property, including property subject to assessment by
the Department of Revenue, or any buildings, structures, improvements or
timber on land previously assessed without the same, has from any cause
been omitted, in whole or in part, from assessment and taxation on the
current assessment and tax rolls or on any such rolls for any year or
years not exceeding five years prior to the last certified roll, the
assessor shall give notice as provided in ORS 311.219.

(2) Property or the excess cost of property, after adjustment to
reflect real market value, shall be presumed to be omitted property
subject to additional assessment as provided in ORS 311.216 to 311.232
whenever the assessor discovers or receives credible information:

(a) That the addition of any building, structure, improvement,
machinery or equipment was not reported in a return filed under ORS
308.285 or 308.290; or

(b) That the cost as of January 1 of any building, structure,
improvement, machinery or equipment reported in a return required by the
assessor under ORS 308.285 or 308.290 exceeds the cost stated in the
return.

(3) If the tax collector discovers or receives credible information
or if the tax collector has reason to believe that any property subject
to taxation has been omitted from the tax roll, the tax collector shall
immediately bring this to the attention of the assessor by written
notice. [Formerly 311.207; 1999 c.21 §28; 1999 c.500 §4; 2003 c.46 §27] Notice
shall be given to the person claiming to own the property or occupying it
or in possession thereof of the assessor’s intention to add the property
to the assessment or tax roll under ORS 311.216 to 311.232 and to assess
the property in such person’s name. Where the assessor has reason to
believe the property is either no longer in existence or is outside the
county, the assessor shall give the notice to the owner or the person in
possession on the assessment date of the year or years as to which the
property was omitted. The notice shall be in writing, mailed to the
person’s last-known address. It shall describe the property in general
terms, and require the person to appear at a specified time, not less
than 20 days after mailing the notice, and to show cause, if any, why the
property should not be added to the assessment and tax roll and assessed
to such person. [Formerly 311.209](1) If the person or party notified
as provided in ORS 311.219 does not appear or if the person or party
appears and fails to show any good and sufficient cause why the
assessment shall not be made, the assessor shall proceed to correct the
assessment or tax roll or rolls from which the property was omitted. The
assessor shall add the property thereto, with the proper valuation, and
extend thereon taxes at the consolidated rate under ORS 310.147 that is
applicable in the code area in which the property was located for each
year as to which it was omitted. To carry out the correction of a tax
roll or rolls the assessor shall send a written statement to the tax
collector instructing the tax collector to make the necessary changes on
the tax roll. The statement shall contain all of the information needed
by the tax collector to make the changes in the roll and it shall be
dated and signed by the assessor or the deputy of the assessor. The tax
collector shall then correct the tax roll.

(2) Immediately after the assessor corrects the assessment or tax
roll the assessor shall file in the office of the assessor a statement of
the facts or evidence on which the assessor based the correction and
notify the taxpayer by written notice, sent by certified mail to the
taxpayer’s last-known address, of:

(a) The date and amount of the correction;

(b) If a penalty for failing to timely file a real, combined or
personal property return as required by ORS 308.290 is being imposed
under ORS 308.295 or 308.296, the amount of the penalty;

(c) An explanation of the collection procedures applicable to the
corrected amount, or applicable to the penalty; and

(d) An explanation of the taxpayer’s right to appeal under
subsection (4) of this section and the procedures for making the appeal.

(3) To enable the assessor to comply with this section, the
assessor is invested with all the powers of the county clerk under the
law in force during the years for which correction may be made under ORS
311.216 to 311.232 and thereafter.

(4) Any person aggrieved by an assessment made under ORS 311.216 to
311.232 may appeal to the tax court within 90 days after the correction
of the roll by giving notice to the assessor or the Department of
Revenue, whichever is applicable, and otherwise proceeding in the manner
provided for appeals from the board of property tax appeals. If a penalty
under ORS 308.295 or 308.296 is imposed for failing to timely file a
real, combined or personal property return with respect to the assessment
under ORS 311.216 to 311.232, the imposition of the penalty may be
appealed to the tax court. The appeal of the penalty must be brought
within the same period of time as an assessment under ORS 311.216 to
311.232 may be appealed to the tax court. An appeal of the value assigned
under this section, or of any penalty described in subsection (2)(b) of
this section, may not be made to the board of property tax appeals under
ORS 309.100. [Formerly 311.211; 2001 c.114 §27; 2001 c.303 §1]Omitted property shall be deemed assessed and
any tax on it shall be deemed imposed in the year or years as to which
the property was omitted. Addition of omitted property to the tax roll in
the year in which it is discovered shall not be considered in making the
determination of the amount of tax imposed in calculating the effect of
the tax limitation under section 11b, Article XI of the Oregon
Constitution in that year. [Formerly 311.212](1) When the taxes are added to an assessment
or tax roll under ORS 311.216 to 311.232, the additional taxes shall be
added to the tax extended against the property on the general property
tax roll for the tax year following the current tax year, to be collected
and distributed in the same manner as other ad valorem property taxes
imposed on the property. Notwithstanding ORS 311.226, for purposes of
collection and enforcement, the additional taxes added to the roll under
this subsection shall be considered delinquent as of the date the other
taxes for the year in which the additional taxes are added to the roll
become delinquent.

(2) When it appears to the satisfaction of the assessor that the
omission of the property was due to a willful attempt to evade the
payment of taxes on the property, then the assessor shall so advise the
tax collector and interest at the rate provided in ORS 311.505 (2) shall
be added to the amounts so charged, which interest shall be computed from
the date or dates that payment of the charges were properly due, and
which interest shall continue to run until payment of the charges.

(3) Additional taxes arising from the assessment of omitted
property under ORS 311.216 to 311.232 may be paid to the tax collector
prior to the completion of the next general property tax roll, pursuant
to ORS 311.370.

(4) For purposes of this section, “additional taxes” includes
increases in taxes that have already been extended on the roll. [Formerly
311.213; 1999 c.862 §2; 2001 c.303 §8] If
any officer described in ORS 311.216 to 311.232 fails to comply with ORS
311.216 to 311.232 on the discovery by the officer, or on credible
information being furnished by another person, that property has been
omitted from taxation, the state, on the relation of any state officer or
of any taxpayer of the county in which the failure occurs, may proceed
against the officer in any court of competent jurisdiction by mandamus to
compel the officer to comply with ORS 311.216 to 311.232. In the trial of
the suit the question of what constitutes credible information is a
question of fact to be determined by the court trying the case in the
same manner other issues of fact are determined. If judgment is rendered
that credible information has been discovered by or furnished to the
officer, or that the officer has reason to believe that property has been
omitted from taxation, the officer shall forthwith place the omitted
property on the assessment and tax roll in accordance with ORS 311.216 to
311.232. If judgment is rendered against the officer, the officer shall
be liable for all costs of the mandamus suit, and for a reasonable
attorney fee at trial and on appeal for relator’s attorney, which shall
be taxed as a part of the costs of the suit. If proceedings are
instituted under this section on the relation of any private citizen, the
relator shall give bond to the satisfaction of the court to pay all costs
which may be recovered against the relator. [Formerly 311.215](1) Notwithstanding ORS 311.205
(1)(b), the current owner of property or other person obligated to pay
taxes imposed on property may petition the county assessor for a
correction in the maximum assessed value of the property for the current
tax year.

(2) Pursuant to a petition filed under this section, the assessor
may correct the maximum assessed value of the property for the current
tax year if there is a demonstrated difference between the actual square
footage of the property as of the assessment date for the current tax
year and the square footage of the property as shown in the records of
the assessor for the tax year.

(3) The correction made under this section may not be
proportionally different from the proportional difference between the
original square footage of the property as shown in the assessor’s
records and the actual square footage of the property as of the
assessment date for the current tax year.

(4) Notwithstanding subsection (3) of this section, the correction
made under this section may not cause the maximum assessed value of the
property to increase by more than three percent from the maximum assessed
value of the property for the preceding tax year.

(5) A petition filed under this section must be on the form and
contain the information prescribed by the Department of Revenue and must
be filed with the county assessor on or before December 31 of the current
tax year.

(6) A decision by the assessor pursuant to a petition filed under
this section may be appealed under ORS 305.275. [2001 c.764 §2] No ad valorem
taxes imposed on real property, a manufactured structure or a floating
home purchased by a bona fide purchaser shall be a lien on the real
property, manufactured structure or floating home unless at the time of
purchase the taxes were a matter of public record. For the purposes of
this section, if the tax roll has not been prepared for the tax year in
which the purchase occurred, taxes levied or to be levied for the tax
year of purchase are taxes which are a matter of public record. A bona
fide purchaser is an individual purchaser of a fee simple interest in a
single property, who acquires the property in good faith, in an
arm’s-length transaction and for fair market value and adequate
consideration. [Formerly 311.220]

TIME AND MANNER OF COLLECTION (1) Except as to real property assessed to
“unknown owners” pursuant to ORS 308.240 (2), on or before October 25 in
each year, the tax collector shall deliver or mail to each person (as
defined in ORS 311.605) shown on the tax roll as an owner of real or
personal property, or to an agent or representative authorized in writing
pursuant to ORS 308.215 by such person, a written statement of property
taxes payable on the following November 15.

(2) The failure of a taxpayer to receive the statement described in
this section shall not invalidate any assessment, levy, tax, or
proceeding to collect tax.

(3) The tax collector shall not be liable for failure to deliver or
mail the tax statements by October 25 as provided in subsection (1) of
this section if such failure was caused by not receiving the tax roll
from the assessor by the time provided by law or by reason of any other
circumstance beyond the control of the tax collector. In such case the
tax collector shall deliver or mail the statements as soon as possible.

(4) Where, for any reason the taxes due on any property on the
assessment roll in any year cannot be ascertained from the tax roll by
November 5 of that year, within 15 days thereafter the owner or other
person liable for or desiring to pay the taxes on such property may
tender to the tax collector, and the tax collector may collect, a payment
of all or part of the taxes estimated by the tax collector to be due on
such property. Immediately after the taxes are actually extended on the
tax roll, the tax collector shall credit the amount paid as provided by
law, allowing the discount under ORS 311.505 and not charging interest
for the amount of taxes satisfied by such payment. Where there has been
an underpayment, additional taxes shall be collected, and where there has
been an overpayment, refund shall be made as otherwise provided by law.

(5) The tax statement described in this section shall be designed
by the Department of Revenue and shall contain such information as the
department shall prescribe by rule including:

(a) The real market value of the property for which the tax
statement is being prepared (or the property’s specially assessed value
if the property is subject to special assessment) for the current and
prior tax year;

(b) The property’s assessed value for the current and prior tax
year; and

(c) The total amount of taxes due on the property. [1963 c.311 §2;
1965 c.344 §19; 1967 c.293 §21; 1967 c.568 §2; 1985 c.613 §26; 1991 c.459
§238; 1993 c.18 §74; 1993 c.270 §57; 1997 c.541 §286; 2003 c.400 §2](1) If a mortgagee is
required or authorized to pay the ad valorem taxes on a manufactured
structure or on real property that is subject to the mortgage by a
provision contained in the mortgage instrument, upon written request sent
to the tax collector, the tax collector shall send a copy of the
statement required to be mailed to the taxpayer under ORS 311.250 to the
mortgagee. The request by the mortgagee for the sending of the copy shall
be made to the tax collector on or before October 1 of each year and
shall state that the mortgagee has the duty or is authorized to pay the
taxes for the owner of the property.

(2) The tax collector and any mortgagee referred to in subsection
(1) of this section may agree that a computer record containing the
information required by the Department of Revenue may be delivered to the
mortgagee instead of a copy of the tax statement required by subsection
(1) of this section.

(3) For the purposes of this section, the holder of a perfected
security interest in a manufactured structure is considered a “mortgagee”
and the perfected security interest is considered a “mortgage.” [1967
c.568 §4; 1971 c.379 §1; 1971 c.529 §35; 1971 c.752 §1; 1973 c.82 §1;
1981 c.804 §87; 1983 s.s. c.5 §21; 1987 c.313 §2; 1991 c.459 §239; 1993
c.313 §1; 1997 c.541 §287; 2003 c.108 §3](1) Notwithstanding
ORS 311.250, if to meet the requirements of ORS 311.250, the tax
collector must deliver or mail multiple tax statements to the same
person, as defined in ORS 311.605, the tax collector may, at the request
of the person made in writing, in lieu of the required tax statements,
deliver or mail to the person a computer record that contains the name
and last-known address of the person, and for each of the properties for
which an individual tax statement would otherwise be required, such
information as the Department of Revenue may prescribe by rule and any
other information mutually agreed to by the tax collector and the person.

(2) Any request made under this section must be made to the tax
collector by the person on or before October 1 of each year. If upon
mutual agreement of the parties, the tax collector complies with the
request in accordance with the agreement, the tax collector is relieved
of responsibility of delivering or mailing tax statements in any other
manner.

(3) Any information required by ORS 311.250 to appear on a tax
statement that is not included in the computer record authorized by this
section shall appear on the face of the tax receipt given under ORS
311.361. This section shall not apply to a mortgagee required or
authorized to pay ad valorem taxes to which ORS 311.252 applies.

(4) As used in this section and ORS 311.252, “computer record”
means information stored by any means of electronic storage or paper on
which is printed information retrieved from a computer or other form of
electronic storage. [1981 c.364 §1; 1997 c.541 §288; 2003 c.108 §1](1) All ad
valorem property taxes, taxes on property that are imposed upon property
subject to ad valorem taxation and all special assessments, fees or other
charges required by law to be placed upon the tax roll, which have been
lawfully levied or imposed and certified to the assessor by any taxing
district authorized by law to levy or impose such taxes, assessments,
fees or charges, shall be collected by the tax collector, only in the
same manner and at the same time as taxes for county purposes are
collected.

(2) No taxing district may separately charge or collect any tax on
property that is imposed upon property subject to ad valorem taxation
certified under ORS 310.060, in advance or otherwise.

(3) Charges of a water improvement company organized under ORS
554.005 to 554.340 shall be collected in the same manner as taxes under
subsection (1) of this section if the charges are certified to the
assessor by the company board of directors under ORS 554.130. [Amended by
1965 c.344 §20; 1991 c.459 §240; 1997 c.541 §289; 1997 c.819 §16] Except as provided in ORS
311.265, all taxes levied in this state shall be collected and paid in
lawful money of the United States, and not otherwise. [Amended by 1965
c.344 §21] (1) Any warrant of a county
or of any municipal corporation, taxing district or political subdivision
shall be received, without regard to priority of issue or registration,
in payment of any tax levied for the fund on which the warrant is drawn,
except that a warrant not immediately redeemable shall not be received on
any tax or part of a tax specifically levied or budgeted for the payment
of principal or interest of bonded indebtedness. The tax collector shall
not accept from any taxpayer warrants in a larger amount than the
particular tax or part of a tax such taxpayer may be entitled to pay in
such warrants.

(2) The tax collector shall note on each tax receipt and copy
thereof the number and amount of each warrant the tax collector receives
and shall write or stamp across the face of each warrant the date of
receipt and the words “Received for taxes.” No warrant received in
payment of taxes shall draw interest after the date of receipt.

(3) This section does not apply to special assessments, appearing
on the tax roll, levied by an irrigation, drainage or water supply
district. No county officer
shall purchase or receive in payment of taxes or in exchange, or
otherwise, any county orders or any demand against the county of the
county officer for a claim allowed by the proper officer to allow the
claim during the term of office of the county officer, for an amount less
than that expressed on the face of the order or demand.As between the grantor and the grantee of real property or the
buyer and seller of personal property, when there is no express agreement
as to payment of the taxes on the property becoming due and payable for
the fiscal year in which the sale occurs, the grantor or seller is liable
for the same proportion of the taxes as the part of the fiscal year prior
to the day of the sale of the property bears to the whole of the fiscal
year, and the grantee or buyer is liable for the remainder of the taxes.
[Amended by 1977 c.718 §5](1) Any person desiring to pay taxes
on any part of any real estate assessed as one parcel or tract may do so
by applying to the county assessor or deputy county assessor. The county
assessor shall determine the relative or proportionate value such part
bears to the value of the whole tract assessed, and shall file a
statement thereof with the tax collector, on which basis the assessment
shall be divided and taxes shall be collected accordingly.

(2) The assessor or tax collector shall not divide an assessment
under this section unless the person calling for the division of
assessment owns, or holds a mortgage or other lien on that part only of
such area on which the person desires to pay the taxes, and has filed
with the assessor a true copy of the deed, contract of sale, mortgage or
other instrument evidencing the interest in the part; provided that
whenever such instrument is otherwise recorded in the county records,
such filing shall not be required.

(3) The assessor or tax collector shall not divide an assessment
under this section unless all ad valorem taxes, fees and other charges
required to be placed upon the tax roll that have been certified for
collection under ORS 311.105 and 311.110 and become a lien upon the
entire parcel of property have been paid. However, if the applicant for
the division is a public body, only the portion of such taxes, fees and
other charges apportionable to the part of the real estate owned by the
public body, or on which the public body holds a mortgage or other lien,
need be paid. As used in this subsection, “public body” means the United
States, its agencies and instrumentalities, the state, a county, city,
school district, irrigation or drainage district, a port, a water
district and all other public or municipal corporations in the state
exempt from tax under ORS 307.040 or 307.090.

(4) In the case of a parcel or tract of real estate which is being
assessed under one of the special assessment laws listed in ORS 308A.733
(2) or under ORS 358.480 to 358.545, the assessor or tax collector shall
not divide the assessment unless the portion of any additional taxes or
penalty apportionable to the part of the property disqualified from
special assessment is paid.

(5) In the case of property within the jurisdiction of a city or
county which has adopted minor land partition regulations pursuant to ORS
92.046, the assessor shall not divide an assessment unless the person
calling for the division of assessment has filed with the assessor
evidence that the division has been approved as required by such
regulations.

(6) Whenever a manufactured structure is assessed as real property
under ORS 308.875, and the security interest holder of the manufactured
structure is a person different from the owner of the parcel of land upon
which it is situated, the security interest holder may apply to the
assessor for a division of the value of the entire parcel between the
value of the manufactured structure and the value of the remainder of the
parcel. Using this value division, the tax collector shall allocate the
taxes between the manufactured structure and the remainder of the parcel,
and the security interest holder of the manufactured structure may pay
the taxes on the value attributable to the manufactured structure and
thereby free the manufactured structure from the lien of those taxes. If
a division is made and taxes and special assessments are paid on the
value attributable to the manufactured structure, the county may
reclassify the manufactured structure as personal property, forward the
ownership document application information to the Department of Consumer
and Business Services and allow the structure to be moved as provided in
ORS 446.631 without payment of the taxes and special assessments
attributable to the remainder of the parcel.

(7) If protest is filed to the division, the matter shall be heard
by the county commissioners or the county court (as defined in ORS
306.005) at its next regular session for transaction of county business,
who shall make a final division of the assessment, and the tax collector
shall collect and receipt for the taxes as so determined and ordered.

(8) No person shall apply in any year under this section for a
division of the assessment of a subdivision made on the assessment roll
prepared as of January 1 of the year in which the subdivision is finally
approved. [Amended by 1953 c.109 §2; subsection (3) enacted as 1965 c.393
§3; 1967 c.58 §1; 1971 c.529 §16; 1975 c.579 §1; 1977 c.884 §17; 1979
c.689 §19; 1981 c.632 §1; 1983 c.748 §5; 1985 c.16 §457; 1985 c.613 §6;
1991 c.459 §241; 1993 c.6 §5; 1997 c.541 §290; 1999 c.314 §86; 2001 c.540
§22; 2003 c.655 §69]If any tax on any real
estate is paid by or collected from an occupant or tenant when there is
some other person who, by agreement or otherwise, ought to pay the tax,
or any part thereof, the occupant or tenant shall be entitled to recover
by action the amount which the person should have paid with interest
thereon, or the occupant or tenant may retain the same out of any rent
due or accruing from the occupant or tenant to such person for real
estate on which the tax is so paid.(1)
If a tax collector fails to make settlement of the taxes included in the
assessment roll within the time required by ORS 311.395, the tax
collector shall be charged with damages in an amount equaling five
percent of the amount not settled within the time required by ORS
311.395, plus 12 percent interest per year on the damages from the day
payment should have been made of the balance of unsettled taxes due from
the tax collector.

(2) If a tax collector neglects or refuses to pay over all moneys
received for taxes to the county treasurer, the tax collector shall, in
addition to the criminal penalty provided for in ORS 311.990 (6), be
liable to pay damages in an amount equaling 10 percent of the amount not
paid over, plus 12 percent interest per year on the damages from the day
payment should have been made.

(3) The moneys, damages and interest authorized to be collected
under this section may be collected by suit upon the bond of the tax
collector for the recovery of the same.

(4) If a county treasurer neglects or refuses to distribute moneys
in the unsegregated tax collections account as required by ORS 311.395
(6), the county treasurer shall be liable to pay damages in an amount
equaling 10 percent of the amount not distributed as required by ORS
311.395, plus 12 percent interest per year on the damages from the day
distribution should have been made. [Amended by 1963 c.238 §13; 1969
c.595 §13; 1979 c.689 §20; 1985 c.162 §5; 2003 c.190 §14]Note: Section 19, chapter 190, Oregon Laws 2003, provides:

Sec. 19. The amendments to ORS 311.345, 311.385, 311.390, 311.395,
311.480 and 457.440 by sections 6, 8, 10, 12, 14 and 16, chapter 190,
Oregon Laws 2003, apply to taxes, interest and related penalties:

(1) Due under ORS 311.405 or 311.480 on or after the effective date
of this 2003 Act [November 26, 2003]; or

(2) Due pursuant to an order of a bankruptcy court issued before
July 1, 2008. [2003 c.190 §19; 2003 c.704 §10]Note: The amendments to 311.345 by section 15, chapter 190, Oregon
Laws 2003, apply to taxes, interest and related penalties due under
311.405 or 311.480 on or after July 1, 2008, or due pursuant to an order
of bankruptcy court issued on or after July 1, 2008. See section 20,
chapter 190, Oregon Laws 2003, as amended by section 11, chapter 704,
Oregon Laws 2003. The text that applies on and after July 1, 2008, is set
forth for the user’s convenience.

311.345. (1) If a tax collector fails to make settlement of the
taxes included in the assessment roll within the time required by ORS
311.395, the tax collector shall be charged with damages in an amount
equaling five percent of the amount not settled within the time required
by ORS 311.395, plus 12 percent interest per year on the damages from the
day payment should have been made of the balance of unsettled taxes due
from the tax collector.

(2) If a tax collector neglects or refuses to pay over all moneys
received for taxes to the county treasurer, the tax collector shall, in
addition to the criminal penalty provided for in ORS 311.990 (6), be
liable to pay damages in an amount equaling 10 percent of the amount not
paid over, plus 12 percent interest per year on the damages from the day
payment should have been made.

(3) The moneys, damages and interest authorized to be collected
under this section may be collected by suit upon the bond of the tax
collector for the recovery of the same.

(4) If a county treasurer neglects or refuses to distribute moneys
in the unsegregated tax collections account as required by ORS 311.395
(5), the county treasurer shall be liable to pay damages in an amount
equaling 10 percent of the amount not distributed as required by ORS
311.395, plus 12 percent interest per year on the damages from the day
distribution should have been made.Money collected or received by any officer for a distinct and
specified object shall be kept as a separate fund for the specified
object and no portion shall be paid or applied to any other object or
purpose without due authority.(1) After receipt of the tax roll each year the tax
collector shall receive and receipt for all moneys received for taxes and
other amounts charged on such roll, and for each payment, shall note on
the tax roll at the appropriate property assessment the following:

(a) The date payment was received.

(b) The amount of the payment.

(c) The discount allowed, if any.

(d) The interest charged, if any.

(e) The number of the receipt issued for such payment.

(2) Except as provided under subsection (3)(a) and (c) of this
section, the tax collector shall credit all payments of property taxes as
follows:

(a) First, to the payment of any taxes assessed against and due on
the property for which the payment was made, paying first the earliest
such taxes due on that property; and

(b) Second, to the payment of taxes assessed on any other property
which have by any means become a lien against the property for which the
payment was made.

(3)(a) Payments of property taxes made by the state on behalf of
tax-deferred homestead property under ORS 311.666 to 311.701 shall be
credited to the current tax year.

(b) At the election of the taxpayer, payments of property taxes
made by the taxpayer on behalf of tax-deferred homestead property under
ORS 311.666 to 311.701 shall be credited as provided in subsection (2) of
this section, except that the payments shall be credited first to the
payment of taxes that are not qualified to be deferred under ORS 311.688
(1) or 311.689 (1), paying first the earliest of such taxes due on that
property.

(c) Notwithstanding any contrary direction from the taxpayer, the
tax collector shall credit payments of property taxes to the latest year
for which taxes are due on the property for which payment is made if:

(A) The payment is made by a payer who is a mortgagee, beneficiary
under a deed of trust or vendor under a land sales contract and who pays
taxes on behalf of any taxpayer; and

(B) The mortgagee, beneficiary or vendor directs that the payment
be credited to the latest year for which taxes are due on the property;
and

(C) The mortgagee, beneficiary or vendor includes in the payment
submitted with the direction given under subparagraph (B) of this
paragraph only the amounts for the payment of taxes on one or more
properties for which delinquent taxes are owed and does not include in
that payment taxes on property for which no delinquent taxes are owed.

(d) If the mortgagee, beneficiary or vendor does not direct the tax
collector as to the application of taxes being paid, then the tax
collector shall apply all payments as provided under subsection (2) of
this section.

(4) The tax collector may, for convenience, divide the tax roll, as
payments are made, into two portions, and file each separately, one
portion containing the paid accounts and another portion containing the
unpaid accounts. From time to time, and no later than the receipt of the
next year’s tax roll, the tax collector shall compute and indicate on the
tax roll the unpaid balance of taxes for each property assessment. [1965
c.344 §23 (enacted in lieu of 311.355); 1985 c.162 §6; 1987 c.219 §1;
1987 c.529 §3; 1989 c.601 §1; 1993 c.313 §2; 1999 c.22 §2](1) Every tax receipt shall state
plainly on its face the name of the county, the fiscal year for which the
taxes entered therein have been levied followed by the word “Taxes.” The
receipt shall show the exact amount paid, the date of payment, the
property on which the taxes were paid and the code area for the property.
The tax collector shall keep a stub receipt or a copy of each receipt or
a computer record of the same information on each receipt issued and such
stub receipt, copy or computer record shall be a public record. The
receipts shall be numbered consecutively except that if more than one
validating machine is used in validating and numbering the receipts, a
consecutive number series may be used for each machine if the series is
identified by a machine number or letter. The stubs or copies of the
receipts, or the computer record, shall contain the post-office or
residence address of the taxpayer, which may be ascertained and entered
at the time of the payment. Preparation of a microfilm, a microfiche or
an electronically stored record of the receipts constitutes a computer
record.

(2) If the tax statement has been sent to the taxpayer with a copy
to be retained by the taxpayer, no copy of the receipt need be given or
sent to the taxpayer unless the taxpayer requests one.

(3) A temporary or interim receipt may be issued on payment of any
installment of less than one-quarter of a particular tax account, each
such receipt to be entered in the records of the tax collector’s office.

(4) Notwithstanding any other provision of law, the tax collector’s
copy of the tax receipt may be destroyed when seven years have elapsed
from the date the receipt was issued. [1965 c.344 §24 (enacted in lieu of
311.355); 1979 c.701 §1; 1993 c.6 §9; 2003 c.108 §2](1)(a) For all taxes, penalties and other
charges collected by the tax collector under, including, but not limited
to, ORS 92.095, 100.110, 285C.050 to 285C.250, 308.260, 308.865,
308A.119, 308A.324, 308A.700 to 308A.733, 311.165, 311.206, 311.229,
311.405 (4) or (5), 311.415, 311.465, 354.690, 358.525, 446.631 and
454.225, the tax collector shall issue receipts similar in form to the
receipts issued on payment of taxes regularly charged on the tax roll.

(b) The assessor shall enter all assessments of property to which
paragraph (a) of this subsection applies in the assessment roll and shall
make proper entries showing the extension of the taxes in the usual
manner and as though no payment to the tax collector had been made.

(2) Upon receipt thereof, the tax collector shall deposit with the
county treasurer all money collected by the tax collector under
subsection (1) of this section. The county treasurer shall issue to the
tax collector duplicate receipts for the money and shall hold it in a
special account in the name of the tax collector.

(3) Upon delivery of the assessment roll pursuant to ORS 311.115,
the tax collector shall post the payments evidenced by the receipts, and
the amount of any underpayment or overpayment. The tax collector shall
then make a statement to the county treasurer which shall specify the
amount to be retained in the special account to make the refunds required
under subsection (4) of this section. The tax collector shall direct the
county treasurer to transfer the balance in the special account to the
unsegregated tax collections account described in ORS 311.385.

(4) Any sum collected by the tax collector that exceeds the amount
extended on the tax roll as provided in subsection (1)(b) of this section
by $5 or more shall be refunded to the taxpayer by the county treasurer
upon receiving instructions for doing so from the tax collector. If an
amount remains that cannot be refunded by June 30 of the next calendar
year, the tax collector shall instruct the treasurer to transfer the
amount to the unsegregated tax collections account described in ORS
311.385.

(5) If a sum less than the tax charged on the tax roll has been
collected, the deficiency shall be canceled by the tax collector if such
sum is $5 or less, and the tax collector shall note upon the tax roll
opposite the appropriate account, “Tax deficiency canceled pursuant to
ORS 311.370.” Otherwise, the deficiency shall be collected as provided by
law.

(6) If an appeal that is perfected under ORS 311.467 for taxes
collected under ORS 311.465 results in a refund under ORS 311.806, the
reimbursement for the refund to the unsegregated tax collections account
shall be made from the account provided for in subsection (2) of this
section. [Amended by 1965 c.344 §25; 1967 c.93 §3; 1969 c.605 §19; 1971
c.230 §2; 1971 c.573 §2; 1975 c.365 §3; 1975 c.514 §16; 1977 c.892 §36;
1979 c.350 §1; 1979 c.702 §4; 1985 c.162 §7; 1991 c.459 §242; 1995 c.726
§2; 1999 c.314 §78; 2001 c.229 §4; 2001 c.303 §9; 2001 c.753 §9; 2003
c.655 §70; 2003 c.662 §51]TAX DISTRIBUTION PROCEDURE (1) On or
before December 1 in each year each county treasurer shall pay over to
the State Treasurer one-half of the amount of state taxes charged to the
county of the county treasurer for the fiscal year then current. In
similar manner the county treasurer shall pay over one-quarter of such
taxes on or before March 1, and the remainder of such taxes on or before
June 1, of the fiscal year.

(2) Each such payment of state taxes shall be made without
deduction for any cause out of the first moneys collected and paid into
the county treasury over which the county has control.

(3) If a county fails to pay to the State Treasurer its entire
apportionment of the taxes within 30 days after the dates prescribed in
subsection (1) of this section, the unpaid balance shall be deemed
delinquent, and is a debt due and owing by the county to the state and
the county shall pay the legal rate of interest thereon from such date
until paid. The payment of such interest shall not relieve the county
treasurer from any penalty imposed by law for failure to pay such taxes
as required by law.

(4) If a county treasurer fails to pay to the State Treasurer any
money in the hands of the county treasurer for the payment of the amount
of state taxes charged to the county at the time prescribed in subsection
(1) of this section, the county treasurer shall, in addition to other
penalties, be liable to the following:

(a) If the county treasurer fails for a period of 10 days after the
time prescribed, the county treasurer shall forfeit to the state 20
percent on the amount withheld.

(b) If the county treasurer fails for a period of 30 days after the
time prescribed, the county treasurer shall forfeit the office as
treasurer and is a public defaulter. [Amended by 1991 c.220 §4](1) The tax collector shall deposit all property tax moneys
with the county treasurer no later than:

(a) One business day after:

(A) Payment of the moneys is made in person at the office of the
tax collector; or

(B) The tax collector receives moneys collected by a financial
institution or other collection agency; or

(b) Thirty calendar days after the payment arrives by mail in the
county mail receptacle.

(2) The tax collector shall take a receipt for all moneys deposited
with the county treasurer.

(3) Property tax moneys shall not be deposited in any account other
than the unsegregated tax collections account, except as provided in ORS
311.370 and 311.508 and section 2, chapter 190, Oregon Laws 2003.

(4) No later than one business day after receiving notice of
collection of tax moneys by a financial institution or other collection
agency, the tax collector shall notify the county treasurer of the
collection of those tax moneys.

(5) Except as provided in ORS 311.370 and 311.508 and section 2,
chapter 190, Oregon Laws 2003, the county treasurer shall deposit all
property tax moneys to an account in the records of the county treasurer
designated as the unsegregated tax collections account. Only those moneys
that will be distributed under ORS 311.390 and interest earned from the
investment of those moneys shall be deposited to the unsegregated tax
collections account.

(6) As used in this section, “property tax moneys” includes all ad
valorem taxes and all taxes on property, as defined in ORS 310.140, and
all other amounts specifically authorized by law to be included on the
assessment and tax roll, that are certified for collection under ORS
310.060 or other law and any interest on those taxes. [1963 c.606 §2;
1967 c.105 §5; 1969 c.595 §6; 1971 c.737 §4; 1985 c.162 §1; 1989 c.796
§13; 1991 c.459 §244; 1995 c.79 §147; 1997 c.631 §449; 2003 c.190 §8]Note: See first note under 311.345.Note: The amendments to 311.385 by section 9, chapter 190, Oregon
Laws 2003, apply to taxes, interest and related penalties due under
311.405 or 311.480 on or after July 1, 2008, or due pursuant to an order
of bankruptcy court issued on or after July 1, 2008. See section 20,
chapter 190, Oregon Laws 2003, as amended by section 11, chapter 704,
Oregon Laws 2003. The text that applies on and after July 1, 2008, is set
forth for the user’s convenience.

311.385. (1) The tax collector shall deposit all property tax
moneys with the county treasurer no later than:

(a) One business day after:

(A) Payment of the moneys is made in person at the office of the
tax collector; or

(B) The tax collector receives moneys collected by a financial
institution or other collection agency; or

(b) Thirty calendar days after the payment arrives by mail in the
county mail receptacle.

(2) The tax collector shall take a receipt for all moneys deposited
with the county treasurer.

(3) Property tax moneys shall not be deposited in any account other
than the unsegregated tax collections account, except as provided in ORS
311.370 and 311.508.

(4) No later than one business day after receiving notice of
collection of tax moneys by a financial institution or other collection
agency, the tax collector shall notify the county treasurer of the
collection of those tax moneys.

(5) Except as provided in ORS 311.370 and 311.508, the county
treasurer shall deposit all property tax moneys to an account in the
records of the county treasurer designated as the unsegregated tax
collections account. Only those moneys that will be distributed under ORS
311.390 and interest earned from the investment of those moneys shall be
deposited to the unsegregated tax collections account.

(6) As used in this section, “property tax moneys” includes all ad
valorem taxes and all taxes on property, as defined in ORS 310.140, and
all other amounts specifically authorized by law to be included on the
assessment and tax roll, that are certified for collection under ORS
310.060 or other law and any interest on those taxes. (1)
Additional taxes or penalties collected because of the disqualification
of property from special assessment or exemption shall be deposited in
the unsegregated tax collections account in the same manner as other ad
valorem property taxes.

(2) For purposes of completing the percentage distribution schedule
under ORS 311.390, the tax collector shall treat any additional taxes or
penalties charged because of the disqualification of property from
special assessment or exemption as having been imposed by the districts
within which the property subject to the additional taxes or penalties is
located. The amount of additional taxes or penalties attributable to each
district shall be determined based on the percentage that the total ad
valorem property tax rate of the district bears to the total rate for the
property in the year in which the additional taxes or penalties were
added to the roll. [1991 c.459 §246; 1997 c.541 §291](1) When the tax collector receives the assessor’s
certificate pursuant to ORS 311.115, the tax collector shall prepare and
file with the county treasurer a percentage schedule of the ratio of
taxes on property, as defined in ORS 310.140, and other amounts to be
collected, after reductions necessary to comply with section 11b, Article
XI of the Oregon Constitution, after making adjustments in accordance
with ORS 311.105 (1)(c), for each governmental unit as shown in such
certificate, compared to the total of each of those amounts. Such
schedule shall be approved by the county accountant, if one exists in the
county, or by the county clerk before filing. Except as provided in
subsections (2) and (3) of this section, the distribution of collections
by the tax collector shall be made on the basis of the ratios computed
pursuant to this section. The ratios computed pursuant to this section
for a given fiscal year shall be used for the distribution of all taxes
on property or penalties that have been imposed, collected and received
for that fiscal year, regardless of the actual date of receipt, except
for moneys retained by a county to pay bankruptcy costs under section 2,
chapter 190, Oregon Laws 2003. Interest earned on moneys in the
unsegregated tax collections account shall be distributed according to
the ratio applicable to the year in which the moneys are distributed.

(2) If, after the ratios are computed pursuant to this section, the
amount of a levy or other tax on property is changed, or a levy or other
tax on property is filed with the assessor pursuant to ORS 310.060 that
had not been included in the tax distribution schedule for that year, the
tax collector shall revise the percentages provided in subsection (1) of
this section to reflect the corrected or added levy or tax and shall
adjust the amounts previously distributed and to be distributed
thereafter to reflect the revision in percentages.

(3) If, in the opinion of the tax collector, it is not feasible to
make the revisions described in subsection (2) of this section, the tax
collector shall treat the amount of the change in levy or tax or the
additional levy or tax as a separate tax collection and segregate the
moneys collected for the particular district or districts in the periodic
statement of tax collections given to the county treasurer pursuant to
ORS 311.395.

(4) If the percentage schedule is revised, a copy shall be filed
with the county treasurer after approval by the county accountant, if one
exists in the county, or by the county clerk.

(5) If, after the ratios are computed under this section, a levy or
tax is changed or a levy or tax is filed with the assessor pursuant to
ORS 310.060, that was not included in the tax distribution schedule for
that year, future distributions of interest shall be based on the revised
percentages that reflect the corrected or added levy or tax. No
adjustments shall be made for previously distributed interest. [1963
c.606 §3; 1965 c.492 §2; 1967 c.105 §6; 1969 c.595 §7; 1983 c.310 §18;
1985 c.162 §2; 1991 c.459 §247; 1997 c.541 §292; 2001 c.114 §28; 2003
c.190 §10]Note: See first note under 311.345.Note: The amendments to 311.390 by section 11, chapter 190, Oregon
Laws 2003, apply to taxes, interest and related penalties due under
311.405 or 311.480 on or after July 1, 2008, or due pursuant to an order
of bankruptcy court issued on or after July 1, 2008. See section 20,
chapter 190, Oregon Laws 2003, as amended by section 11, chapter 704,
Oregon Laws 2003. The text that applies on and after July 1, 2008, is set
forth for the user’s convenience.

311.390. (1) When the tax collector receives the assessor’s
certificate pursuant to ORS 311.115, the tax collector shall prepare and
file with the county treasurer a percentage schedule of the ratio of
taxes on property, as defined in ORS 310.140, and other amounts to be
collected, after reductions necessary to comply with section 11b, Article
XI of the Oregon Constitution, after making adjustments in accordance
with ORS 311.105 (1)(c), for each governmental unit as shown in such
certificate, compared to the total of each of those amounts. Such
schedule shall be approved by the county accountant, if one exists in the
county, or by the county clerk before filing. Except as provided in
subsections (2) and (3) of this section, the distribution of collections
by the tax collector shall be made on the basis of the ratios computed
pursuant to this section. The ratios computed pursuant to this section
for a given fiscal year shall be used for the distribution of all taxes
on property or penalties that have been imposed, collected and received
for that fiscal year, regardless of the actual date of receipt. Interest
earned on moneys in the unsegregated tax collections account shall be
distributed according to the ratio applicable to the year in which the
moneys are distributed.

(2) If, after the ratios are computed pursuant to this section, the
amount of a levy or other tax on property is changed, or a levy or other
tax on property is filed with the assessor pursuant to ORS 310.060 that
had not been included in the tax distribution schedule for that year, the
tax collector shall revise the percentages provided in subsection (1) of
this section to reflect the corrected or added levy or tax and shall
adjust the amounts previously distributed and to be distributed
thereafter to reflect the revision in percentages.

(3) If, in the opinion of the tax collector, it is not feasible to
make the revisions described in subsection (2) of this section, the tax
collector shall treat the amount of the change in levy or tax or the
additional levy or tax as a separate tax collection and segregate the
moneys collected for the particular district or districts in the periodic
statement of tax collections given to the county treasurer pursuant to
ORS 311.395.

(4) If the percentage schedule is revised, a copy shall be filed
with the county treasurer after approval by the county accountant, if one
exists in the county, or by the county clerk.

(5) If, after the ratios are computed under this section, a levy or
tax is changed or a levy or tax is filed with the assessor pursuant to
ORS 310.060, that was not included in the tax distribution schedule for
that year, future distributions of interest shall be based on the revised
percentages that reflect the corrected or added levy or tax. No
adjustments shall be made for previously distributed interest.No later than five working days after the tax
collector files with the county treasurer the percentage schedule
required under ORS 311.390, the tax collector shall notify each taxing
district of the amount of taxes on property imposed for each district for
that fiscal year. [1991 c.459 §247a](1) If, in the discretion of the county court, it is
more economical to advance to those municipalities from the general fund
of the county the total amount of taxes, assessments or other charges
levied against property in the county, the county court may advance from
the general fund of the county the full amount of the taxes, assessments
and charges levied by those subdivisions and the county court may order
the county tax collector to revise the tax distribution schedule provided
by ORS 311.390 so that all taxes, assessments and charges advanced by the
county will be allocated to the county. If the county makes the payments
provided in this section, it shall have no recourse against the political
subdivision for recovery of the shrinkage in collections from that
anticipated at the time the payment was made.

(2) If the county advances taxes under this subsection, before
December 1 of each year, it may deduct from the levy the three percent
discount which would have been given by the district had all of the taxes
been paid by November 15 and turned over to the district on or before
December 1 of each year. If the payment is made after December 1, no
discount shall be taken by the county. [1965 c.492 §4; 1969 c.595 §8](1) The tax collector shall make statements
of the exact amounts of property tax moneys in cash and warrants
collected as follows:

(a) For the period beginning on the first Monday following the last
Friday in October through the last Friday in November, the tax collector
shall make weekly statements of those taxes that are collected for the
current tax year.

(b) For the period beginning the first Monday following the last
Friday of November through the last Friday of October of the ensuing
year, the tax collector shall make quarterly statements of those taxes
that are collected for the current tax year.

(c) The tax collector shall make quarterly statements of taxes
collected for prior years.

(d) Notwithstanding paragraph (b) or (c) of this subsection, if the
balance in the unsegregated tax collection account as of the close of any
month for any tax year (the current tax year or any prior tax year)
exceeds $10,000 or if requested by any taxing district, and if weekly
statements are not required, then the tax collector shall make a
statement for the period since the last statement for the tax year.

(e) If the processing of tax payments for the current tax year
received or postmarked on or before the November 15 due date (or if the
due date is extended under ORS 311.507, the due date pursuant to the
extension) is not substantially completed as of the last Friday in
November, the tax collector shall continue to make weekly statements
until the end of a week when the processing is substantially completed.

(2)(a) Each statement shall be of taxes collected during the
weekly, monthly, quarterly or other period for which the statement is
required.

(b) The statements prepared under subsection (1) of this section
shall specify the tax years for which the payments of taxes were made.

(c) A copy of each statement shall be filed with the county clerk
and a copy shall be filed with the county treasurer no later than the
fifth business day after the last business day of the period for which
the statement is prepared. A copy of each statement shall be retained in
the office of the tax collector.

(3) For the purposes of this section, property tax moneys are
collected when:

(a) Payment is made in person at the office of the tax collector;

(b) The tax collector receives tax moneys or notice of tax moneys
collected by a financial institution or other collection agency;

(c) The tax collector receives payment or notice of payment of tax
moneys by the state; or

(d) The tax collector has posted a payment that arrived by mail in
the county mail receptacle.

(4) Each statement required under subsections (1) and (2) of this
section shall separately state the amount deposited into the property tax
bankruptcy account under section 2, chapter 190, Oregon Laws 2003, for
the period covered by the statement.

(5) The statements required under subsections (1) and (2) of this
section may be made more often and for shorter periods if the tax
collector so desires but one of the statements so filed shall cover a
period coinciding with the last business day of the particular calendar
month or quarter during the period.

(6) The county treasurer shall credit the total amount of moneys
set out in the statements prepared under subsections (1) and (2) of this
section, except for the amount deposited into the property tax bankruptcy
account under section 2, chapter 190, Oregon Laws 2003, to the several
funds for which the moneys were respectively received in accordance with
the schedule provided in ORS 311.390. The county treasurer shall keep the
moneys and warrants received from the tax collector in their respective
funds.

(7) Within five business days of receiving a statement required by
subsection (1) or (2) of this section, the county treasurer shall
distribute the amount of money set out in the statement, except for the
amount deposited into the property tax bankruptcy account under section
2, chapter 190, Oregon Laws 2003, to the several taxing units according
to the ratios provided in ORS 311.390. The county treasurer shall
distribute interest earned on moneys in the unsegregated tax collections
account at least as often as the treasurer receives a statement from the
tax collector under subsection (1)(b) or (d) of this section. When
statements are received under subsection (1)(a) of this section, the
county treasurer shall distribute interest at least once a calendar
month. [1963 c.606 §8; 1969 c.595 §9; 1971 c.355 §1; 1985 c.162 §3; 1987
c.220 §1; 1991 c.459 §248; 1993 c.270 §58; 1997 c.631 §450; 2003 c.190
§12]Note: See first note under 311.345.Note: The amendments to 311.395 by section 13, chapter 190, Oregon
Laws 2003, apply to taxes, interest and related penalties due under
311.405 or 311.480 on or after July 1, 2008, or due pursuant to an order
of bankruptcy court issued on or after July 1, 2008. See section 20,
chapter 190, Oregon Laws 2003, as amended by section 11, chapter 704,
Oregon Laws 2003. The text that applies on and after July 1, 2008, is set
forth for the user’s convenience.

311.395. (1) The tax collector shall make statements of the exact
amounts of property tax moneys in cash and warrants collected as follows:

(a) For the period beginning on the first Monday following the last
Friday in October through the last Friday in November, the tax collector
shall make weekly statements of those taxes that are collected for the
current tax year.

(b) For the period beginning the first Monday following the last
Friday of November through the last Friday of October of the ensuing
year, the tax collector shall make quarterly statements of those taxes
that are collected for the current tax year.

(c) The tax collector shall make quarterly statements of taxes
collected for prior years.

(d) Notwithstanding paragraph (b) or (c) of this subsection, if the
balance in the unsegregated tax collection account as of the close of any
month for any tax year (the current tax year or any prior tax year)
exceeds $10,000 or if requested by any taxing district, and if weekly
statements are not required, then the tax collector shall make a
statement for the period since the last statement for the tax year.

(e) If the processing of tax payments for the current tax year
received or postmarked on or before the November 15 due date (or if the
due date is extended under ORS 311.507, the due date pursuant to the
extension) is not substantially completed as of the last Friday in
November, the tax collector shall continue to make weekly statements
until the end of a week when the processing is substantially completed.

(2)(a) Each statement shall be of taxes collected during the
weekly, monthly, quarterly or other period for which the statement is
required.

(b) The statements prepared under subsection (1) of this section
shall specify the tax years for which the payments of taxes were made.

(c) A copy of each statement shall be filed with the county clerk
and a copy shall be filed with the county treasurer no later than the
fifth business day after the last business day of the period for which
the statement is prepared. A copy of each statement shall be retained in
the office of the tax collector.

(3) For the purposes of this section, property tax moneys are
collected when:

(a) Payment is made in person at the office of the tax collector;

(b) The tax collector receives tax moneys or notice of tax moneys
collected by a financial institution or other collection agency;

(c) The tax collector receives payment or notice of payment of tax
moneys by the state; or

(d) The tax collector has posted a payment that arrived by mail in
the county mail receptacle.

(4) The statements required under subsections (1) and (2) of this
section may be made more often and for shorter periods if the tax
collector so desires but one of the statements so filed shall cover a
period coinciding with the last business day of the particular calendar
month or quarter during the period.

(5) The county treasurer shall credit the total amount of moneys
set out in the statements prepared under subsections (1) and (2) of this
section to the several funds for which the moneys were respectively
received in accordance with the schedule provided in ORS 311.390. The
county treasurer shall keep the moneys and warrants received from the tax
collector in their respective funds.

(6) Within five business days of receiving a statement required by
subsection (1) or (2) of this section, the county treasurer shall
distribute the amount of money set out in the statement to the several
taxing units according to the ratios provided in ORS 311.390. The county
treasurer shall distribute interest earned on moneys in the unsegregated
tax collections account at least as often as the treasurer receives a
statement from the tax collector under subsection (1)(b) or (d) of this
section. When statements are received under subsection (1)(a) of this
section, the county treasurer shall distribute interest at least once a
calendar month.TAX LIENS; SUMMARY COLLECTIONS(Generally)(1) All ad valorem property taxes lawfully imposed
or levied on real or personal property are liens on such real and
personal property, respectively. Such taxes include delinquent taxes on
personal property made a lien on real property, and ad valorem property
taxes on real or personal property added to an assessment or tax roll
pursuant to ORS 311.216 to 311.232.

(2) Taxes on real property shall be a lien thereon from and
including July 1 of the year in which they are levied until paid and,
except as otherwise specifically provided by law, such lien shall not be
voided or impaired.

(3)(a) Taxes on personal property shall be a lien:

(A) On any and all of the particular personal property assessed and
on any and all of the personal property assessed as the same category, as
disclosed by the property tax return and assessment list; and

(B) For purposes of distraint, on any and all of the taxable
personal property owned by or in the possession or control of the person
assessed.

(b) The liens for taxes on personal property shall attach on and
after July 1 of the year of assessment and shall continue until the taxes
are paid, except as provided in subsection (4) or (5) of this section and
ORS 311.410.

(c) Notwithstanding paragraph (a) of this subsection, if possession
of personal property that is subject to a perfected security interest is
taken by a secured party on default, the lien for taxes on the property
shall be limited to the taxes on the particular property and not the
taxes on any other property of the debtor.

(4)(a) If a manufactured structure or floating home is removed from
the county in which it is assessed to another county in this state on or
after January 1 and before July 1 of the assessment year, taxes on the
manufactured structure or floating home shall be a lien on the
manufactured structure or floating home that attaches as of the day
preceding the date of removal.

(b) If a manufactured structure or floating home is removed from
the county in which it is assessed to a location that is outside this
state on or after January 1 and before July 1 of the assessment year, the
manufactured structure or floating home shall be removed from the
assessment and tax roll for the corresponding tax year beginning July 1.

(c) The taxes arising from a lien under this subsection may be paid
to the tax collector prior to the completion of the next general property
tax roll, pursuant to ORS 311.370.

(d) As used in this subsection, “taxes” means the amount computed
using the assessed value then on the assessment and tax roll for the
manufactured structure or floating home or the value that next would be
used on the assessment and tax roll, if known at the time the lien is
created, and the assessor’s best estimate of taxes, special assessments,
fees and other charges for the tax year that corresponds to the
assessment year in which the removal occurs.

(5)(a) If taxable personal property, other than a manufactured
structure or floating home, is removed from the county in which it is
assessed, or is sold or otherwise transferred to another owner, on or
after January 1 and before July 1 of the assessment year, taxes on the
removed, sold or transferred personal property shall be a lien on the
personal property described in subsection (3)(a)(A) of this section that
attaches as of the day preceding the date of removal, sale or transfer.

(b) The taxes arising from a lien under this subsection may be paid
to the tax collector prior to the completion of the next general property
tax roll, pursuant to ORS 311.370.

(6) Where real or personal property is omitted from the assessment
or tax roll prepared as of January 1 of the current tax year and notice
is given pursuant to ORS 311.216 to 311.232 during such year and the
property subsequently is added to such roll pursuant to ORS 311.216 to
311.232, the taxes shall be a lien on such property and on other property
at the same time and in the same manner as taxes became liens on the
taxable property not so omitted from the roll.

(7) Taxes on real and personal property omitted from an assessment
or tax roll prepared as of the assessment date of a prior calendar or tax
year and added to such roll pursuant to ORS 311.216 to 311.232, shall be
a lien on such property from and including the date the addition or
correction is made on such roll. Where the omitted property consists of
any building, structure or improvement which has been severed or removed
from the land, the taxes on such property also shall be a lien against
the land. Where the property omitted is personal property, the taxes also
shall be a lien on any and all of the taxable personal property of the
person assessed from such date of addition or correction. However, no
taxes shall become a lien on real or personal property under this
subsection where the property was transferred to a bona fide purchaser as
defined in ORS 311.235 after the assessment date for such prior tax year
and prior to the lien date provided for hereunder.

(8) Each lien, whether on real or personal property, shall include
all interest, penalties and costs applicable by law to any of such taxes.

(9)(a) Except as provided in paragraph (b) of this subsection, the
liens for ad valorem taxes, including and not limited to the general lien
provided by subsection (3)(a)(B) of this section, created under this
section are superior to, have priority over and shall be fully satisfied
before all other liens, judgments, mortgages, security interests or
encumbrances on the property without regard to date of creation, filing
or recording.

(b) If it becomes necessary to charge personal property taxes
against real property under ORS 311.645, if the county obtains a judgment
under ORS 311.455 or records a warrant under ORS 311.625, or if in any
other manner personal property taxes are made a lien against real
property, any judgment, mortgage or other lien or encumbrance on the real
property that is placed of record prior to the date the personal property
tax becomes a lien on the real property has priority over the personal
property tax lien. [Amended by 1953 c.707 §2; 1955 c.720 §3; 1981 c.346
§1; 1985 c.794 §1; 1991 c.459 §249; 1991 c.903 §4; 1997 c.541 §293; 2001
c.42 §1; 2001 c.229 §1](1) Real property or personal property
that is subject to taxation on July 1 shall remain taxable and taxes
levied thereon for the ensuing tax year shall become due and payable,
notwithstanding any subsequent transfer of the property to an exempt
ownership or use. Taxes that are unpaid as of the termination of a lease,
lease purchase agreement or other instrument resulting in the taxation of
the property shall remain a lien on the property as of the day prior to
the termination of the lease, lease purchase agreement or other
instrument. Real or personal property exempt from taxation on July 1
shall remain exempt for the ensuing tax year, notwithstanding any
transfer within the tax year to a taxable ownership or use.

(2) A sale or transfer of personal property or any part of personal
property does not affect the lien under ORS 311.405 (3)(a)(A), (4) or
(5). Taxes on personal property transferred from a tax exempt to a
taxable ownership or use shall be a lien on any and all of the personal
property assessed to the person and on any and all of the taxable
personal property of the person assessed from and including the date of
transfer until paid. The liens shall be subject to this section and ORS
311.405.

(3) Notwithstanding ORS 311.405 (4) or (5), real or personal
property is exempt if the property is transferred or changed from a
taxable to an exempt ownership or use at any time before July 1 of any
year. However, if the property is exempt under a provision of ORS chapter
307 that requires the filing of a claim for exemption, the transfer does
not operate to render the property exempt from taxation for the ensuing
tax year unless the required claim for exemption is filed on or before
the date specified in the applicable statute or within 30 days after the
date of acquisition or, if relevant under the applicable exemption
statute, the change of use of the property, whichever is later. This
section does not limit other statutes that prescribe filing dates for
claiming an exemption.

(4) Real property that is the subject of eminent domain proceedings
instituted by a public body shall, for the purposes of this section, be
deemed to have been transferred as of the date of payment therefor, the
date of entry into possession by the public body or the date of entry of
judgment in the eminent domain proceedings, whichever is earlier.
[Amended by 1953 c.707 §2; 1963 c.233 §1; 1969 c.237 §2; 1973 c.402 §16;
1977 c.884 §18; 1979 c.692 §11; 1979 c.704 §2; 1981 c.346 §2; 1987 c.756
§9; 1991 c.459 §250; 1993 c.270 §59; 1995 c.513 §3; 1997 c.819 §13; 2001
c.42 §2; 2001 c.229 §2; 2005 c.94 §63](1)
Whenever, by eminent domain proceedings, the State of Oregon or any
political subdivision thereof acquires title to any real property upon
which property taxes for any year or years prior to the fiscal year of
such acquisition have become a lien upon said real property, all such
liens shall be transferred to and be paid out of the award of the jury
given in such proceedings. The real property acquired by the state or any
political subdivision thereof shall be free and clear of any liens or
liability for such property taxes.

(2) In the event the real property acquired by the state or any
political subdivision thereof was a part of a larger parcel upon which
property taxes for any year or years prior to the fiscal year of such
acquisition have become a lien, only such proportion of such taxes as the
assessed value of the part acquired by the state or the political
subdivision thereof bears to the assessed value of the said larger parcel
shall be transferred to and paid out of the award of the jury given in
said proceedings, and the remainder of such taxes shall continue a lien
upon the remainder of said larger parcel. [1953 c.539 §1](1)
Whenever, by eminent domain proceedings, the State of Oregon or any
political subdivision thereof acquires title to any real property upon
which property taxes have been levied for the fiscal year in which such
property is acquired, the state or the political subdivision thereof
shall pay such proportion of said taxes as the period from the date of
acquisition until the end of the fiscal year bears to the entire fiscal
year. The remainder of said taxes shall become a lien upon and shall be
paid out of the award of the jury given in said eminent domain
proceedings.

(2) In the event the real property acquired by the state or any
political subdivision thereof is a part of a larger parcel upon which
property taxes have been levied for the fiscal year of such acquisition,
only such proportion of said taxes as the assessed value of the part
acquired by the state or a political subdivision thereof bears to the
assessed value of said larger parcel shall be paid by the state or the
political subdivision thereof or become a lien and be paid out of the
award of the jury as provided in this section, and the remainder of such
taxes shall continue a lien upon the remainder of said larger parcel.
[1953 c.539 §2]For the purposes of ORS 311.412 and 311.413, the date of
acquisition of real property by eminent domain proceedings by the State
of Oregon or any political subdivision thereof shall be deemed to be the
date possession thereof is taken by the state or the political
subdivision thereof, or the date final judgment is entered in the eminent
domain proceedings, whichever is earlier. [1953 c.539 §3](1) Before any judgment or final order shall be entered
or become operative in any court in this state in any of the causes
listed in subsection (3) of this section, it shall first be shown to the
satisfaction of the court that all taxes due or owing from the defendant,
judgment debtor, heir, devisee, executor, administrator, trustee, agent,
conservator or guardian, or which may be collected by virtue of the
assessment and taxation laws of this state, have been paid.

(2) If the judgment or final order is to be taken and entered after
January 1, while the assessment roll is in the possession of the
assessor, and pertains to an assessment to be made as of January 1, the
receipt for the taxes shall be given by the assessor upon an assessment
made as follows:

(a) If the exact amount of taxes, special assessments, fees and
charges are able to be computed by the assessor, such amount shall be
paid to the tax collector. The assessor is authorized to levy and the tax
collector is authorized to collect such amount.

(b) If the assessor is unable to compute the exact amount at the
time, either (A) there shall be paid the amount estimated by the assessor
to be needed to pay the taxes, special assessments, fees and other
charges to become due, or (B) there shall be deposited with the tax
collector a bond with good and sufficient undertaking in the amount that
the assessor considers adequate to insure payment of the taxes to become
due. In no event shall the bond amount exceed twice the amount of the
previous year’s taxes, special assessments, fees and other charges
computed under this subsection. Taxes paid or bonded for under this
section shall be entitled to any discount provided by ORS 311.505. ORS
311.370 shall apply to amounts assessed and collected under this
subsection.

(3) This section applies to the following causes:

(a) An assignment for the benefit of creditors.

(b) The estate of a deceased person or any other proceeding in
probate involving the distribution of personal property.

(c) Any proceeding to enforce the payment of a debt where the
property involved is assessable personal property. [Amended by 1973 c.823
§126; 1975 c.780 §10; 1979 c.350 §13; 1981 c.804 §88; 1991 c.459 §251;
1997 c.541 §294](1) All taxes levied on real
property, the value of which is substantially dissipated, removed or
destroyed by the owner thereof, or by the authority of the owner,
subsequent to the assessment or tax day of any year, shall be a debt due
and owing from the owner of the real property from the time the taxes are
or may be levied.

(2) If the taxes are not paid before they become delinquent, or on
the earlier demand of the tax collector, the county in which the taxes
are due and owing may, in addition to the remedies provided by statute
for the collection of taxes on real property, maintain an action for
itself, and for all other municipal corporations, taxing districts or
political subdivisions sharing in the taxes, against the owner of the
property for the collection of the taxes, together with interest,
penalties, costs and other lawful charges thereon. At the time of the
commencement of the action for the collection of such taxes, the county
shall have the benefit of all the laws of this state pertaining to
provisional remedies against the property, either real or personal, of
the owner owing the taxes, without the necessity of filing either an
affidavit or undertaking, as otherwise provided by statute. The county
clerk of the county where the action is commenced shall immediately issue
writs of attachment on application therefor by the tax collector or the
district attorney for the county as plaintiff. The writs shall be
directed to the sheriffs of as many counties as the tax collector or the
district attorney directs.

(3) This section does not apply if the real property is
substantially dissipated, destroyed or removed by fire or the elements.(1) No person,
firm or corporation shall log off or remove any standing or down timber
until the taxes then due and payable on the timber and the taxes then due
and payable on the land upon which the timber is or was standing or
situated, including the taxes on any portion of the timber previously
logged off or removed, have been fully paid. If the timber is owned
entirely separate and apart from the land whereon it grows or is situated
and is not merely held under an executory contract, the owner of the land
is not responsible for the taxes on the timber.

(2) In addition to the fine provided for in ORS 311.990 (3), the
county in which the property is located may, through the district
attorney of the county, maintain injunction proceedings against the
person, firm or corporation from cutting or removing the timber in
violation of subsection (1) of this section. [Amended by 1985 c.759 §4] ORS
311.420 and 311.425 shall be construed as cumulative of all other
remedies for the collection of taxes against real property and shall not
be construed as a repeal of any statute for the assessment or collection
of taxes against real property.(1) All taxes levied on personal property shall be a debt due and
owing from the owner of the personal property.

(2) If taxes on personal property are not paid before they become
delinquent, or on the earlier demand of the assessor or tax collector,
the county in which the taxes are due and owing may, in addition to the
remedies provided by statute for the collection of taxes on personal
property, maintain an action for itself, and for all other municipal
corporations, taxing districts or political subdivisions sharing in the
taxes, against the owner of the personal property for the collection of
the taxes, together with interest, penalties, costs and other lawful
charges thereon.

(3) At the time of the commencement of the action for the
collection of such taxes, the county shall have the benefit of all the
laws of this state pertaining to provisional remedies against the
property, either real or personal, of the owner owing the taxes, without
the necessity of filing either an affidavit or undertaking, as otherwise
provided by statute. The county clerk of the county where the action is
commenced shall immediately issue writs of attachment on application
therefor by the tax collector or the district attorney for the county as
plaintiff. The writs shall be directed to the sheriffs of as many
counties as the tax collector or the district attorney directs.(1) Subsection (2) of this
section applies if:

(a) The county assessor discovers personal property subject to
assessment for taxation in any year and taxes imposed on the property in
a prior year are delinquent; or

(b) In the opinion of the assessor it seems probable that personal
property may be removed from the county, sold, dissipated or destroyed
before the taxes on the property otherwise become due and payable and it
further appears that the owner or person liable for the taxes had no
property subject to taxation in the county during either of the two
preceding tax years, or was delinquent in the payment of any tax imposed
during the two preceding tax years in respect to property in any
jurisdiction, whether within or without the state, or is not financially
responsible or intends to depart from the state before the taxes become
due.

(2) The assessor may, immediately after listing and valuing the
personal property for assessment and taxation, levy, demand and collect
for remittance to the tax collector, or the tax collector may collect,
the taxes on the property as follows:

(a) If the assessor is able to compute the exact amount of taxes,
special assessments, fees and charges, such amount shall be paid to the
assessor for remittance to the tax collector or directly to the tax
collector; or

(b) If the assessor is unable to compute the exact amount at the
time, either:

(A) There shall be paid the amount that the assessor estimates is
needed to pay the taxes, special assessments, fees and other charges to
become due; or

(B) There shall be deposited with the tax collector a bond with a
good and sufficient undertaking in the amount that the assessor considers
adequate to ensure payment of the taxes to become due. In no event shall
the bond amount exceed twice the amount of the taxes, special
assessments, fees and other charges computed by the assessor under this
paragraph.

(3) Taxes paid or bonded for under subsection (2) of this section
shall be entitled to the discount provided by ORS 311.505. ORS 311.370
shall apply to the amounts assessed and collected under subsection (2) of
this section. Any taxes collected under subsection (2) of this section,
and subject to refund on order of the tax court under ORS 311.467, shall
be held in the special account mentioned in ORS 311.370 by the county
treasurer until the period for petitioning for review of the assessor’s
action has expired, or, when a review is had, until the review is
determined. If the tax court, upon review, orders a refund, the county
treasurer shall make the refund from the special account within three
days after entry of the department’s order.

(4) If the owner or person liable for the taxes on the personal
property fails to pay the tax on demand by the assessor, the assessor
shall certify the assessment and tax levies made under this section to
the tax collector of the county. The taxes thereupon shall be collected
by the tax collector in the manner of collecting delinquent taxes on
personal property. The taxes when so certified by the assessor are
delinquent and subject to the provisions of law for the collection of
delinquent taxes on personal property. [Amended by 1955 c.710 §2; 1975
c.780 §12; 1979 c.350 §14; 1981 c.804 §89; 1995 c.650 §67; 1999 c.21 §29](1) When any assessor, under ORS 311.165 or 311.465, demands
payment of taxes on real or personal property before such taxes otherwise
become due and payable, the owner or person who is liable for the taxes
on the property and who has paid to the assessor the amount demanded may,
within 10 days from such demand, petition the tax court for review of the
assessor’s action.

(2) The review shall be governed by the provisions of ORS chapter
305, in so far as such provisions are applicable and not in conflict with
this section.

(3) The tax court magistrate shall complete its review and
determination within 20 days after its receipt of the petition for review
and shall either affirm the action taken by the assessor or order a
refund of the taxes paid. The decision of the tax court magistrate shall
be final. No rehearing shall be had except on the tax court magistrate’s
own motion; and the decision shall not be appealable under ORS 305.501.
Any costs incident to the hearing shall be assessed by the tax court
magistrate against the losing party. [1955 c.710 §1; 1973 c.343 §2; 1977
c.870 §38; 1995 c.650 §68]If at any time the tax collector has reason to believe that
personal property, including property classified as real property
machinery and equipment, is being removed or is about to be removed from
the state, is being dissipated or is about to be dissipated, the tax
collector immediately shall distrain sufficient of the property or cause
sufficient property to be distrained to pay the taxes, together with
interest, penalties and costs, on all the property being removed or about
to be removed, being dissipated or about to be dissipated. The tax
collector shall cause such property to be sold or sell such property in
the manner provided in ORS 311.640. [Amended by 1973 c.305 §7; 1981 c.346
§8; 2001 c.41 §1](1) Any financial institution, as defined in ORS 317.010, or
agent or representative of a financial institution, that, in the process
of foreclosing any security interest or other lien on taxable personal
property, including property classified as real property machinery and
equipment, or after the lien is foreclosed, causes the property to be
removed, or is knowledgeable that the property will be removed by another
after the foreclosure sale, from the county in which the property is
assessed or seized, shall notify the tax collector of that county prior
to the removal. The notice shall be mailed to the tax collector, return
receipt requested, and shall contain a description of the property that
is the subject of the foreclosure, together with the name and address of
the owner or owners of the property.

(2) Failure to give the notice required under subsection (1) of
this section shall not affect the foreclosure, but the tax collector
shall have recourse against the financial institution on behalf of the
taxing units for any damages sustained on account of failure to mail the
notice. [1987 c.312 §2; 2001 c.41 §2]If personal property, including property classified as
real property machinery and equipment, on which taxes are due and unpaid
has been removed from one county to another county of this state, the tax
collector of the county from which the property was removed shall certify
a statement of the taxes, with interest and penalties, to the tax
collector of the county to which the property was removed. The statement
shall contain a transcript of so much of the tax roll as relates to the
property and the owner thereof. The tax collector receiving the certified
statement shall have the same power to collect the taxes, with interest,
penalties and costs thereon, as the tax collector has to collect taxes
levied on personal property assessed in the tax collector’s own county.
The tax collector making the collection immediately shall remit the
amount collected, less the costs, to the tax collector from whom the
statement and certified transcript was received, together with a
statement showing in detail the respective amounts of taxes, interest,
penalties and costs collected. [Amended by 2001 c.41 §3](Bankruptcy Collections) If
a tax has been levied against real or personal property, and thereafter
and prior to the date the tax becomes due and payable, the person against
whom the tax is charged files a petition in bankruptcy, or is adjudged a
bankrupt upon an involuntary proceeding, the tax shall become immediately
due. The tax collector of the county where the tax was levied shall
prepare and present to the bankruptcy court proof of claim of the county
for the tax. [Amended by 1995 c.780 §4; 2003 c.190 §6]Note: See first note under 311.345.Note: The amendments to 311.480 by section 7, chapter 190, Oregon
Laws 2003, apply to taxes, interest and related penalties due under
311.405 or 311.480 on or after July 1, 2008, or due pursuant to an order
of bankruptcy court issued on or after July 1, 2008. See section 20,
chapter 190, Oregon Laws 2003, as amended by section 11, chapter 704,
Oregon Laws 2003. The text that applies on and after July 1, 2008, is set
forth for the user’s convenience.

(1) Except as provided in subsection (6) of this section, the
first one-third of all taxes and other charges due from the taxpayer or
property, levied or imposed and charged on the latest tax roll, shall be
paid on or before November 15, the second one-third on or before February
15, and the remaining one-third on or before May 15 next following.

(2) Interest shall be charged and collected on any taxes on
property, other charges, and on any additional taxes or penalty imposed
for disqualification of property for special assessment or exemption, or
installment thereof not paid when due, at the rate of one and one-third
percent per month, or fraction of a month until paid.

(3) Discounts shall be allowed on partial or full payments of such
taxes, made on or before November 15 as follows:

(a) Two percent on two-thirds of such taxes so paid.

(b) Three percent where all of such taxes are so paid.

(4) For purposes of this section, “taxes” includes all taxes on
property as defined in ORS 310.140 and certified to the assessor under
ORS 310.060 except taxes assessed on any other property which have by any
means become a lien against the property for which the payment was made.

(5) All interest collected and all discounts allowed shall be
prorated to the several municipal corporations, taxing districts and
governmental agencies sharing in the taxes or assessments.

(6) If the total property tax is less than $40, no installment
payment of taxes shall be allowed. [Amended by 1953 c.49 §2; 1957 c.543
§1; 1965 c.344 §26; 1973 c.142 §1; 1975 c.704 §2; 1979 c.241 §9; 1979
c.703 §§1, 3; 1987 c.529 §2; 1991 c.459 §252; 1997 c.819 §17; 1999 c.701
§1] During
each biennial regular session, the Legislative Assembly shall review the
rate of interest, as specified under ORS 311.505 (2) that is charged and
collected on property taxes that are due and unpaid. [1989 c.796 §10a;
2001 c.114 §29] (1)
Notwithstanding the requirement in ORS 311.505 (3) that to receive a
discount upon payment of taxes, the taxes must be paid on or before
November 15, the discount provided by ORS 311.505 (3) shall be allowed:

(a) If the taxes are paid within 15 business days after the date
the tax statement is mailed by the tax collector, or by November 15,
whichever is the later;

(b) If under ORS 311.252 (2) or 311.253, the mortgagee or other
person has received from the county a defective or inaccurate computer
record, and the taxes are paid within 15 business days after the
corrected computer record is delivered to the mortgagee or person, or by
November 15, whichever is later;

(c) If the reason for nonpayment by November 15 is on account of
the county not providing a computer record pursuant to a mutual agreement
as provided under ORS 311.253 and tax statements are substituted by the
county for the computer record. To receive a discount pursuant to this
paragraph, the taxes must be paid within 20 business days after the tax
collector mails the tax statements, or the taxpayer has been notified in
writing by the tax collector that the computer record will not be
provided, whichever date is later; or

(d) Except under conditions described in ORS 311.229 (2), if
property or value is added to the tax roll under ORS 311.208 and the
taxes becoming due as a result of the addition are paid in the period
prior to the 16th day of the month next following the month of their
extension.

(2) Nothing in this section shall affect the due dates of the
installment payments or the computation of interest upon failure to pay
the installment on the date due. As used in this section, business days
mean days other than Saturdays and legal holidays. [1979 c.703 §14; 1985
c.613 §27; 1987 c.313 §1; 1991 c.459 §254; 1993 c.23 §1; 1997 c.114 §1;
2001 c.303 §11; 2003 c.108 §4](1) Except as provided under subsection (2) of this
section and notwithstanding ORS 311.505 (5):

(a) Twenty-five percent of the interest charged and collected under
ORS 311.505 shall be deposited and credited to the County Assessment and
Taxation Fund created under ORS 294.187; and

(b) An additional 25 percent of the interest charged and collected
under ORS 311.505 shall be deposited and credited to the County
Assessment and Taxation Fund created under ORS 294.187 to the extent the
interest would otherwise be distributed to cities or other taxing
districts that are not counties or districts within the public school
system.

(2) On or before June 15 of each year, the Department of Revenue
shall estimate the amount of interest that will be deposited and credited
to the County Assessment Function Funding Assistance Account created
under ORS 294.184 for the ensuing fiscal year. If the estimate is less
than $13 million, the department shall certify to each county treasurer
an increase in the percentage specified under subsection (1)(a) of this
section to the end that the estimate reaches $13 million. However, no
increase in percentage shall be certified that will raise and make
available for deposit and credit to the County Assessment Function
Funding Assistance Account for the ensuing fiscal year an amount that is
in excess of $3 million over the amount estimated under this subsection
to be received under subsection (1)(a) of this section for the ensuing
fiscal year.

(3) Upon receipt of certification from the department under
subsection (2) of this section, the county treasurer shall deposit and
credit to the County Assessment and Taxation Fund for the fiscal year to
which the certification applies the percentage of the interest charged
and collected under ORS 311.505 so certified.

(4) The percentage of the interest on unpaid taxes and penalties
required to be deposited and credited to the County Assessment and
Taxation Fund under this section shall be deposited and credited in the
same manner that the remaining interest is deposited and credited under
ORS 311.385. [1989 c.796 §12; 1991 c.459 §255; 1997 c.782 §10; 1999 c.701
§2] Taxes on real property not paid on or
before May 15 shall be delinquent. Taxes on personal property shall
become delinquent whenever any third thereof, or other specified
installment, is not paid on or before its due date, as provided in ORS
311.505. [Amended by 1979 c.703 §10] (1) Taxes
on manufactured structures assessed as real property shall become due,
become delinquent, and be collected at the same time and in the same
manner as taxes on other real property. Taxes on manufactured structures
assessed as personal property are subject to all the provisions of law
relating to the assessment, taxation and collection of personal property
taxes.

(2) The seizure and sale for tax delinquency of a manufactured
structure assessed as personal property must be conducted and carried out
in the same manner as provided by law for the seizure and sale of other
personal property for the collection of taxes due thereon, except as
follows:

(a) If the records of the Department of Consumer and Business
Services indicate that the person to whom the seized manufactured
structure is assessed is not the security interest holder, the tax
collector, before selling the manufactured structure, shall give notice
of the sale to any security interest holder by registered or certified
mail, addressed to the security interest holder at the last-known address
of the holder as shown by the records of the Department of Consumer and
Business Services, mailed not later than the 10th day before the sale.

(b) At any time before the sale, the person assessed or security
interest holder of the manufactured structure to be sold may pay the tax
collector the full amount of the delinquent taxes, plus any penalties and
interest thereon, and costs incurred by the tax collector in seizing the
manufactured structure and arranging its sale. If this is done, the tax
collector may not hold the sale and shall return the manufactured
structure to the person entitled to possession of the structure.

(c) If the amount realized on the sale is in excess of the amount
of taxes, interest, penalties and costs due on the manufactured
structure, the tax collector first shall pay to the security interest
holder, according to the records of the Department of Consumer and
Business Services, the amount of their interest to the extent there are
sufficient moneys to do so, and shall pay any amount thereafter remaining
to the owner of the manufactured structure. [1969 c.605 §17; 1983 c.748
§6; 1985 c.16 §458; 2003 c.655 §71] (1)
Whenever any property value or claim for exemption or cancellation of a
property tax assessment is appealed to the board of property tax appeals
or to the tax court and the final resolution of the controversy results
in additional taxes due on the property, the additional taxes becoming
due shall be payable without interest if paid in the period prior to the
16th of the month next following the correction of the assessment and tax
roll.

(2) If the additional taxes described in this section are not paid
prior to the date specified in subsection (1) of this section, the
additional taxes shall be considered for all purposes of collection and
enforcement of payment as having been delinquent on the date the taxes
would normally have become delinquent if the additional taxes had been
timely extended on the roll, except that any interest shall be computed
prospectively from the 16th of the month following the correction of the
roll. [2003 c.274 §2]If any date for which
interest is computed by a tax collector falls on a Saturday, or on a
Sunday or any legal holiday, the date for which interest is computed
shall be the next business day following the Saturday, Sunday or legal
holiday. [1993 c.6 §2] Partial payments of taxes levied and
charged on any property of at least $40 may be made at any time. Interest
shall be charged and collected on each such partial payment at the rate
provided in ORS 311.505 (2) from the due date of the particular
installment of the taxes on which it applies. Each such partial payment
shall be credited first to interest so accrued and penalties, if any, and
then to principal of the taxes. [Amended by 1953 c.49 §2; 1973 c.142 §2;
1975 c.704 §3; 1979 c.703 §7; 1985 c.613 §28] (1) If
incorporated cities have acquired or acquire title to real property,
through foreclosure or settlement of any lien, upon which property taxes
have become a lien prior to the acquisition, interest and penalties on
the taxes hereby are canceled, but the lien or liens for the taxes shall
remain on the property and be satisfied only by full payment of the
principal amount thereof. Any lien for taxes attaching to any such real
property prior to the execution of the deed to the incorporated city
shall be a valid and subsisting lien thereon.

(2) The amendments by subsection (1) of this section do not apply
to real property which an incorporated city acquired title to, prior to
June 15, 1987, through foreclosure or settlement of any lien, if the
incorporated city does not hold title to that property on June 15, 1987.

(3) Nothing in this section shall be construed as affecting the
exemption from taxation provided to cities and other municipal
corporations by ORS 307.090. [Amended by 1987 c.333 §1]If the State of Oregon acquires
title to real property through foreclosure of mortgage held on the
property by the state, or other means in settlement of existing
indebtedness in favor of the state, upon which property taxes have become
a lien prior to the acquisition, interest and penalties on the taxes
hereby are canceled, but the lien or liens for the taxes shall remain on
the property and be satisfied only by full payment of the principal
amount thereof. Any lien for taxes attaching to any such real property
prior to the execution of the deed to the state shall be a valid and
subsisting lien thereon. [Amended by 1997 c.170 §49](1) On or before August 1 of each year the tax collector shall
file with the county clerk a statement, on forms supplied by the
Department of Revenue, compiled from the tax rolls, showing separately
for each tax year for the prior seven years the following information as
to transactions during the past fiscal year ending June 30:

(a) The total amounts certified under ORS 311.105 (1) to be
collected by the tax collector, broken down among real property, personal
property and property assessed pursuant to ORS 308.505 to 308.665.

(b) The total amount of all adjustments made by the tax collector,
in dollars, increasing the total amount to be collected, and a like
figure for the decreases.

(c) The total amount collected, exclusive of interest and
penalties, the total amount remaining uncollected, broken down among real
property, personal property and property assessed pursuant to ORS 308.505
to 308.665.

(d) The total amount of interest and penalties collected, and the
total amount of discounts or rebates allowed.

(e) Other matters affecting the statement of the tax collector,
striking a balance between the total of the tax roll and the total of
collections.

(2) The tax collector then shall make a certificate over the
official signature of the collector, to be annexed to the statement, that
the facts set forth therein are correct. A copy of the statement shall be
filed with the county clerk, a copy filed with the county court and a
copy filed with the Department of Revenue. A copy of the statement and
also of the certificate shall be retained by the tax collector as a
public record. [1965 c.344 §30 (enacted in lieu of 311.530); 1999 c.21
§30] (1) As soon as
practicable after taxes become delinquent each year, the tax collector
shall send to each person, firm or corporation shown on the tax roll as
owning real property on which the taxes due and charged have not been
paid, a written notice, stating:

(a) A brief description of each parcel of real property.

(b) The total amount of taxes due and delinquent on the real
property.

(c) The rate of interest and penalties applicable thereto.

(d) The date on or after which foreclosure proceedings may be
commenced as provided by law.

(2) The tax collector shall send the notice, in each instance, by
letter mail to the last-known address of the person, firm or corporation
shown on the tax roll, or otherwise reported to the tax collector, as
owing the delinquent taxes.

(3) This section does not apply where the amount of the taxes
delinquent against any particular parcel of real property is less than
$1. [Amended by 1953 c.47 §3] After any
installment of personal property taxes becomes delinquent, and from time
to time thereafter at the discretion of the tax collector, the tax
collector shall as soon as practicable send to each person, firm or
corporation in whose name personal property is shown on the tax roll and
on which the taxes due and charged have not been paid, a written notice
stating:

(1) The total amount of taxes due and delinquent;

(2) The date of delinquency;

(3) The rate of interest applicable thereto;

(4) The date interest begins to run; and

(5) The date on or after which property will be distrained or a
warrant served as provided by law. [1965 c.344 §31; 1979 c.703 §8; 1981
c.346 §3] All envelopes
used by the tax collector in mailing statements or notices pertaining to
the collection of taxes shall contain thereon a suitable return address.
[Amended by 1965 c.344 §32] Each person, firm or
corporation owning real or personal property within the state, or against
whom taxes upon real or personal property are chargeable, shall keep the
tax collector of the county where such real or personal property is
situate informed of the true and correct address of the person, firm or
corporation. No person, firm or corporation who fails to keep the tax
collector so informed shall be permitted to plead lack of due notice
given by the tax collector in any suit, action or other proceedings
commenced or prosecuted under the provisions of ORS 311.545 to 311.565 or
in any matter growing out of the administration of ORS 311.545 to
311.565. [Amended by 1981 c.346 §4] The tax collector shall note
upon the tax roll, or in any other manner the tax collector deems most
feasible, the true and correct address of each person, firm or
corporation owning real or personal property in this state, as furnished
under ORS 311.555 or as otherwise ascertained by the tax collector.
[Amended by 1981 c.346 §5]The failure of the tax collector to keep true and correct
addresses, as provided in ORS 311.560, or to give the notice in the
manner and form as provided for by ORS 311.545 to 311.550, shall not
invalidate any proceeding to collect taxes, but shall subject the tax
collector to any damages sustained by any person injured by the failure
of the tax collector to keep the addresses or to give the notice.
[Amended by 1953 c.47 §3; 1981 c.346 §6] As used in ORS
311.605 to 311.635, “person” includes any individual, firm,
copartnership, company, association, corporation, estate, trust, trustee,
receiver, syndicate or any group or combination acting as a unit.
[Amended by 1995 c.79 §148]
(1) Promptly after a period of 30 days has elapsed from the date any tax
on personal property has become delinquent (or within such period, at the
tax collector’s discretion), the tax collector shall issue a warrant to
enforce payment thereof.

(2) The warrant shall contain:

(a) The name of the person owning the personal property, or having
possession or control thereof.

(b) The description of the property as it appears either in the
assessment or tax roll.

(c) The year or years for which the taxes are delinquent.

(d) The principal amount of the delinquent taxes for each year and
the interest accrued to the date of issuance of such warrant.

(e) A statement to the effect that immediately after service of the
warrant, if the delinquent taxes and interest and costs of service are
not paid, the warrant or a duplicate thereof will be recorded with the
county clerk for entry in the County Clerk Lien Record of the county.

(3) The tax collector shall prepare a list of all such warrants.

(4) Where the tax collector has begun or completed proceedings
under ORS 311.640, the tax collector need not issue a warrant unless the
tax collector ascertains that such proceedings will not result in the
collection of the full tax. [Amended by 1965 c.344 §33; 1983 c.696 §10] (1) Notice of the
warrants required by ORS 311.610 and the issue thereof, except as
provided in ORS 311.620, shall be given by four consecutive weekly
publications thereof in a newspaper of general circulation in the county,
to be designated by the county court. All warrants served by publication
may be included in one general notice.

(2) The published notice shall contain:

(a) A general statement of the effect of the warrants when filed
and recorded.

(b) The names of the respective owners of the several personal
properties and descriptions thereof as appearing in the latest tax roll
or in the list or return listing or reporting the property pursuant to
ORS 308.285 or 308.290.

(c) The year or years for which taxes are delinquent on each
property.

(d) The amount of delinquent taxes for each year.

(e) The interest accrued on each such amount to the date of
issuance of the warrant.

(3) The publication of the notice shall be sufficient service on
each person named therein or interested in any property described
therein. It shall not be necessary to mail a copy of the notice to the
persons named in the published notice or interested in any property
described therein. All persons named in the notice or owning or claiming
to own, or having or claiming to have any interest in any property
described therein, are required to take notice of the proceeding and of
all steps thereunder. [Amended by 1971 c.568 §3; 2003 c.576 §198] If it is deemed expedient to do so,
notice may be given either by service of any warrant in the same manner
as summons is served in an action at law, or by service of the warrant by
certified mail, return receipt requested. Notice by personal service or
by certified mail shall be in lieu of service by publication as to the
persons so served. It shall not be necessary to include in the
publication of the notice the names of such persons or the descriptions
or other matters relating to their respective properties. [Amended by
1965 c.344 §34](1) Immediately after service of the warrant, or on
completion of service by publication, as the case may be, the tax
collector shall have the warrant or a duplicate thereof recorded by the
county clerk in the County Clerk Lien Record maintained under ORS
205.130. When service has been made by certified mail, notation of the
service shall be made on the warrant recorded by the county clerk and the
returned receipt shall be attached to and made a part of the warrant on
file in the office of the county tax collector. When service has been
made by certified mail and the return receipt is sent electronically or
by computer printout, the tax collector shall retain the return receipt
record. The clerk shall enter in the County Clerk Lien Record the name of
the owner of the personal property on which taxes are delinquent, as
shown by the warrant, and the total amount of the delinquent taxes and
interest for which the warrant was issued, with added cost charges, and
the date of recording.

(2) Thereupon, the amount of the warrant, so recorded, shall become
a lien upon the title to any interest in real property owned by the
person against whom the warrant is issued, and the taxes on personal
property embraced in the warrant, with interest, penalties and costs
applicable thereto, shall continue as a lien on all the personal property
of the person assessed as otherwise provided by law. The effect shall be
the same as though the people of the county had recovered judgment
against the person charged for the full amount of the delinquent taxes
covered by the warrant, together with interest thereon and costs as
provided by law. [Amended by 1965 c.344 §35; 1983 c.696 §11; 1987 c.586
§37; 1989 c.415 §1; 2003 c.190 §1] Except as
provided in ORS 311.610, the process of issuing, serving, recording and
executing warrants covering all delinquent taxes on personal property, as
provided in ORS 311.605 to 311.635, shall be mandatory, irrespective of
any other process, procedure or remedy provided by law in respect to
collection or payment of such taxes. [Amended by 1965 c.344 §36; 1971
c.259 §1; 2003 c.576 §199]
The fee for service of a warrant pursuant to ORS 311.605 to 311.635 by
publication, by mail or by personal service shall be $15. If service of a
warrant pursuant to ORS 311.605 to 311.635 is by personal service, an
additional fee may be charged equivalent to the amount collected for
serving a summons or subpoena to one party under ORS 21.410 (1)(a). [1977
c.218 §2; 1983 c.93 §1] (1) When the warrant has been
recorded, the tax collector shall proceed to collect the amount due on
the warrant in the manner prescribed by law in respect to an execution
issued upon judgment of a court of record.

(2) The tax collector shall release the lien of any warrant so
recorded on payment or settlement of the delinquent taxes, interest and
costs for recording, indexing and service of the warrant, or on a
satisfactory showing that the person against whom the warrant was issued
was under no liability for payment of the taxes at the time the warrant
was issued and has not become liable for such payment at any subsequent
time. [Amended by 1973 c.305 §8; 1987 c.586 §38](1) As used
in this section, “property” is limited to personal property and machinery
and equipment that is characterized by the county assessor as real
property machinery and equipment and that is described in ORS 308.115 (3).

(2)(a) Each year, the tax collector may collect taxes on property
that are delinquent by seizure and sale of any of the following property:

(A) The property assessed.

(B) The taxable property belonging to or in the possession or
control of the person assessed.

(b) No property that is subject to taxation shall be exempt from
seizure and sale for the payment of property taxes imposed on personal
property or real property machinery and equipment.

(3)(a) Immediately upon taking the property into possession, the
tax collector shall:

(A) Notify, by mail, the owner, or person in possession or control
of the property at the time of the seizure. If the name and address of
the owner or the person in control or possession of the property is
unknown to the tax collector, the tax collector shall notify the person
to whom the property was assessed at the address noted upon the tax roll.
If the property was not assessed, and the owner or person in possession
or control of the property at the time of the seizure is unknown to the
tax collector, no notice need be given under this subparagraph.

(B) Notify, by mail, all security interest holders and other
encumbrancers of record, at their addresses as shown in the records of
encumbrance. If no addresses appear in the records of encumbrance, no
mailing is required under this subparagraph.

(C) Advertise the seized property for sale by posting written or
printed notices of the time and place of sale in three public places in
the county not less than 10 days prior to the sale. Failure to give or
post the notices required by this paragraph shall not invalidate the
sale. However, the owner, encumbrancer or other injured person shall have
recourse against the tax collector for damages.

(b) The notice under paragraph (a) of this subsection shall:

(A) Describe the personal property or real property machinery and
equipment seized.

(B) State the total amount of property taxes due and delinquent on
personal property or real property machinery and equipment, the date of
delinquency, the rate of interest and the date the interest begins to run.

(C) State that if the property taxes, interest, penalties and costs
are not paid the property will be sold at public vendue, and the date and
hour of sale.

(D) State either that the property seized is the property assessed
or is property assessed as the same category, or that the property seized
is distrained under ORS 311.405 (3)(a)(B).

(c) If payment of the property taxes, interest, penalties and costs
is made before the time fixed for sale, the tax collector shall release
the seized property.

(d) If any person disputes the statements contained in the notice
described in this subsection or the property tax lien priority, the
burden of proving the statements contained in the notice or the priority
of the property tax lien shall be on the tax collector.

(e) If it is determined that the seized property is exempt or
nontaxable or that the taxpayer has no interest in the property, or that
the taxes on that property have been paid, the tax collector shall
release the property. However, if it is determined that the taxpayer has
an interest in the property and that the property is taxable and is not
exempt from seizure and sale, the tax collector shall proceed to sell the
property at public vendue unless the taxes are paid as provided in
paragraph (c) of this subsection.

(4) At the sale the person offering to pay the amount of taxes,
interest and penalties due on the property for the least quantity of the
property shall be the purchaser of that quantity, and the remainder of
the property shall be discharged from the lien. If no bidder at the sale
offers to pay the amount due against the property at the time set for the
sale or at any adjournment of the sale, title to the property shall
immediately vest in the county free and clear of all liens and
encumbrances. Thereafter, the county governing body may sell the
property, or any part of the property, at private sale, without further
notice, for a price and on such terms as the governing body considers
reasonable. Any sale shall be absolute and without right of redemption.

(5) If the amount realized on the sale is in excess of the amount
of taxes, interest, penalties and costs due on the property, the excess
shall be repaid to the person charged with the taxes, interest, penalties
and costs. However, if the property is subject to a judgment, mortgage,
security interest or other lien or encumbrance of record, the excess
shall be paid over to the holder or holders of the judgment, mortgage,
security interest or other lien or encumbrance as the interest of the
holder or holders may appear. [Amended by 1955 c.720 §4; 1973 c.305 §9;
1981 c.346 §7; 2001 c.41 §4; 2001 c.43 §1] (1)
Whenever, after delinquency, in the opinion of the tax collector, it
becomes necessary to charge taxes on personal property against real
property in order that the personal property taxes may be collected, the
tax collector shall select for the purpose some particular tract or lots
of real property owned by the person, firm, corporation or association
owing the personal property taxes and shall note on the tax roll opposite
the tract or lots selected the taxes on the personal property.
Thereafter, the personal property taxes shall be a lien on the real
property selected and shall be enforced in the same manner as other tax
liens on real property. The notation of the lien, with the date thereof,
shall be entered on the tax roll. Unless the notation and date are
entered on the roll, the lien shall be of no force or effect.

(2) Subsection (1) of this section shall not be applicable to real
property as to which all of the following conditions exist:

(a) The property is owned as tenants by the entirety by a member of
a partnership and the spouse of the member who is not a member of the
partnership.

(b) The property is used as the personal residence of the spouse.

(c) The partner contributed no part of the consideration in the
transaction which vested an ownership interest in the spouse.

(d) The delinquent personal property taxes for which a lien is
sought under subsection (1) of this section are the taxes of the
partnership and not of the spouse.

(3) Any lien upon real property described in subsection (2) of this
section is void and of no effect.

(4) Any lien upon property described in subsection (2) of this
section existing on August 22, 1969, or which may hereinafter be imposed,
shall be extinguished, set aside and held for naught upon the verified
petition of the spouse to the county commissioners and proof by the
spouse of the requirements described in subsection (2) of this section.
Upon approval of the petition, the county commissioners shall order the
necessary correction to be made in the tax rolls. [Amended by 1969 c.701
§1; 2001 c.753 §1]In
addition to all other remedies available for the collection of taxes, all
taxes levied in any year against real property held under contract of
sale, lease or other interest less than fee, as provided in ORS 307.050
and 307.060, shall be a debt due and owing from the person, corporation
or association holding the property as of the date of delinquency for
taxes on real property for the tax year. If the tax is not paid within
one year from such date, the county within which the real property is
located may institute for itself, the State of Oregon and all other
municipal corporations sharing in such taxes, an action for the
collection of the taxes, together with interest, costs and other lawful
charges thereon. At the time of commencement of the action the county
shall have the benefit of all laws of this state pertaining to
provisional remedies against the properties either real or personal, of
the person, corporation or association.(1) Except as
provided in ORS 308.640 and 308.820, all taxes assessed and levied
against the properties, both real and personal, of companies specified in
ORS 308.515 shall be a debt due and owing from such companies and shall
constitute a lien as of July 1 of the year of assessment on all the real
and personal property of such companies within this state. Such taxes
shall become delinquent whenever any specified installment is not paid on
or before its due date as provided in ORS 311.505.

(2) Whenever taxes so assessed and levied against any of such
companies are not paid before the date of delinquency thereof, the county
in which the taxes are due and owing immediately shall institute for
itself, the State of Oregon, and all other municipal corporations sharing
in the taxes, an action to collect the taxes, together with interest,
penalties, costs and other lawful charges thereon. At the time of
commencement of the action the county shall have the benefit of all laws
of this state pertaining to provisional remedies against the properties,
either real or personal, of such company or companies, without the
necessity of filing either an affidavit or undertaking, as otherwise
provided by law. The county clerk of the county where the action is
commenced shall immediately issue writs of attachment and garnishment on
application by the district attorney of the county. The writs shall be
directed to the sheriffs of as many counties as the district attorney
deems necessary. The Department of Revenue immediately shall be notified
of the tax delinquency of the company and of the commencement of the
action.

(3) If the defendant in an action commenced pursuant to subsection
(2) of this section operates or has properties in more than one county in
the state, the Department of Revenue shall be made a party plaintiff in
the action. If taxes so assessed and levied against the defendant by any
other county of the state are also delinquent, such county or counties
shall also be made parties plaintiff in the action.

(4) At any time after delinquency the tax collector of any county
in which personal property taxes are due and owing may in addition to the
county’s right to commence an action as provided in subsection (2) of
this section, issue a warrant to enforce payment thereof in the manner
provided for in ORS 311.610 and 311.620 and cause the warrant to be filed
as provided in ORS 311.625. [Amended by 1957 c.628 §10; 1971 c.378 §1;
1979 c.703 §9; 1997 c.154 §48](1) No security interest in, or other
lien upon, taxable personal property or real property machinery and
equipment shall be foreclosed by the sale of the property unless the
secured party, an agent or the attorney for the secured party, at least
five days before the date of the sale, has mailed or delivered to the tax
collector of the county in which the sale is to be held, a copy of the
notice of the foreclosure sale. The notice shall be mailed to the tax
collector, return receipt requested, and shall contain a list of the
personal property or real property machinery and equipment to be sold,
together with the name and address of the owners of the property. Failure
to mail or deliver the notice shall not invalidate the sale, but the tax
collector shall have recourse against the secured party on behalf of the
taxing units for any damages sustained on account of failure to mail or
deliver the notice.

(2) Upon receipt of the notice under subsection (1) of this
section, the tax collector shall determine if the owner of the property
has paid the property taxes and if the tax collector finds that the taxes
are due and owing, the tax collector, unless the taxes are paid upon
demand, shall distrain the property under ORS 311.640, or so much of the
property as may be necessary to pay the taxes, interest, penalties and
costs. No transfer of personal property or real property machinery and
equipment to the secured party or to the holder of a lien on the property
in any way shall affect the lien for property taxes assessed against the
property. [1981 c.346 §12; 2001 c.41 §5]COLLECTION OF ANY STATE PROPERTY TAX APPORTIONED TO COUNTIESUpon the filing of the certificate as to the
amount of revenue to be raised for state purposes and apportionment of a
levy, as required by ORS 291.445, the Oregon Department of Administrative
Services shall immediately transmit an accurate transcript of the
apportionment, if any, to the county clerks and county assessors of the
several counties. The transcript shall be considered by the county
assessors as a notice of levy. [Formerly 309.530; 1991 c.220 §2](1)
Each of the several counties shall collect and pay over as required by
law the amount apportioned as provided under ORS 311.657 and 311.375 and
this section.

(2) The state shall be considered a taxing district for purposes of
ORS 311.105. However, the state shall not be included in any distribution
of moneys (in lieu of tax or otherwise) that are required to be
apportioned among and offset against the levy of one or more particular
districts, but only in the distribution of those tax moneys that are used
to reduce the amount of taxes extended on the roll and collected by the
tax collector.

(3) Notwithstanding ORS 311.385, property tax moneys collected
pursuant to a state levy shall not be deposited to the unsegregated tax
collections account under ORS 311.385 but shall be deposited in the
county treasury and distributed as provided under ORS 311.375.

(4) The state shall not be included in the percentage distribution
schedule under ORS 311.390.

(5) It shall not be necessary to change the values of the
particular descriptions of property assessed in each of the several
counties on the assessment rolls on account of a state levy of ad valorem
property tax.

(6) No deduction or abatement shall be made from the apportionment
of any county because of the delinquency of any taxpayer, or error or
omission in the assessment roll or for any other reason.

(7) In exercising its supervisory powers under ORS 306.115 (1), the
Department of Revenue may adopt rules governing the certification,
apportionment, transmission of transcript, extension, offset, collection
and distribution of the state tax levy. The Department of Revenue and the
Oregon Department of Administrative Services shall develop procedures for
informing the State Treasurer of the condition of any general obligation
bond fund program and any state levy anticipated or made under this
section. [Formerly 309.550; 1991 c.220 §3]The State of Oregon shall not for any
fiscal year collect a state property tax, either directly or by
apportionment among the several counties, in any greater amount than it
may be necessary to collect by means of such a property tax for that year
to pay bonded indebtedness or the interest thereon. [Amended by 1957 s.s.
c.6 §1; 2005 c.94 §64]The validity of any certification, levy,
apportionment or collection made pursuant to ORS 291.342, 291.445,
311.375, 311.657 or 311.658 shall not be dependent upon nor be affected
by the validity or regularity of any proceeding or procedural activity
relating thereto. Any certification required by ORS 291.445 and any
transcript pursuant to ORS 311.657 shall contain recitals that they are
issued pursuant to ORS 291.342, 291.445, 311.375, 311.657 and 311.658 and
such recitals shall be conclusive evidence of their validity and of the
regularity of their issuance. [1991 c.220 §5]DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES As used in ORS
311.666 to 311.701:

(1) “Department” means the Department of Revenue.

(2) “Disabled person” means a person who has been determined to be
eligible to receive or who is receiving federal Social Security benefits
due to disability or blindness, including a person who is receiving
Social Security survivor benefits in lieu of Social Security benefits due
to disability or blindness.

(3) “Homestead” means the owner occupied principal dwelling, either
real or personal property, owned by the taxpayer and the tax lot upon
which it is located. If the homestead is located in a multiunit building,
the homestead is the portion of the building actually used as the
principal dwelling and its percentage of the value of the common elements
and of the value of the tax lot upon which it is built. The percentage is
the value of the unit consisting of the homestead compared to the total
value of the building exclusive of the common elements, if any.

(4) “Taxpayer” means an individual who has filed a claim for
deferral under ORS 311.668 or individuals who have jointly filed a claim
for deferral under ORS 311.668.

(5) “Tax-deferred property” means the property upon which taxes are
deferred under ORS 311.666 to 311.701.

(6) “Taxes” or “property taxes” means ad valorem taxes,
assessments, fees and charges entered on the assessment and tax roll.
[1963 c.569 §7; 1977 c.160 §1; 1983 c.550 §1; 1999 c.1097 §1; 2001 c.184
§1](1)(a) Subject to ORS 311.670, an
individual, or two or more individuals jointly, may elect to defer the
property taxes on their homestead by filing a claim for deferral with the
county assessor after January 1 and on or before April 15 of the first
year in which deferral is claimed if:

(A) The individual, or, in the case of two or more individuals
filing a claim jointly, each individual, is 62 years of age or older on
April 15 of the year in which the claim is filed; or

(B) The individual is a disabled person on April 15 of the year in
which the claim is filed. In the case of individuals filing a claim
jointly, only one individual need be a disabled person in order to make
the election.

(b) In order to make the election described in paragraph (a) of
this subsection, the individual must have, or in the case of two or more
individuals filing a claim jointly, all of the individuals together must
have household income, as defined in ORS 310.630, for the calendar year
immediately preceding the calendar year in which the claim is filed of
less than $32,000.

(c) The county assessor shall forward each claim filed under this
subsection to the Department of Revenue which shall determine if the
property is eligible for deferral.

(2) When the taxpayer elects to defer property taxes for any year
by filing a claim for deferral under subsection (1) of this section, it
shall have the effect of:

(a) Deferring the payment of the property taxes levied on the
homestead for the fiscal year beginning on July 1 of such year.

(b) Continuing the deferral of the payment by the taxpayer of any
property taxes deferred under ORS 311.666 to 311.701 for previous years
which have not become delinquent under ORS 311.686.

(c) Continuing the deferral of the payment by the taxpayer of any
future property taxes for as long as the provisions of ORS 311.670 are
met.

(3) If a guardian or conservator has been appointed for an
individual otherwise qualified to obtain deferral of taxes under ORS
311.666 to 311.701, the guardian or conservator may act for such
individual in complying with the provisions of ORS 311.666 to 311.701.

(4) If a trustee of an inter vivos trust which was created by and
is revocable by an individual, who is both the trustor and a beneficiary
of the trust and who is otherwise qualified to obtain a deferral of taxes
under ORS 311.666 to 311.701, owns the fee simple estate under a recorded
instrument of sale, the trustee may act for the individual in complying
with the provisions of ORS 311.666 to 311.701.

(5) Nothing in this section shall be construed to require a spouse
of an individual to file a claim jointly with the individual even though
the spouse may be eligible to claim the deferral jointly with the
individual.

(6) Any person aggrieved by the denial of a claim for deferral of
homestead property taxes or disqualification from deferral of homestead
property taxes may appeal in the manner provided by ORS 305.404 to
305.560.

(7)(a) For each tax year beginning on or after July 1, 2002, the
Department of Revenue shall recompute the maximum household income that
may be incurred under an allowable claim for deferral under subsection
(1)(b) of this section. The computation shall be as follows:

(A) Divide the average U.S. City Average Consumer Price Index for
the first six months of the current calendar year by the average U.S.
City Average Consumer Price Index for the first six months of 2001.

(B) Recompute the maximum household income by multiplying $32,000
by the appropriate indexing factor determined as provided in subparagraph
(A) of this paragraph.

(b) As used in this subsection, “U.S. City Average Consumer Price
Index” means the U.S. City Average Consumer Price Index for All Urban
Consumers (All Items) as published by the Bureau of Labor Statistics of
the United States Department of Labor.

(c) If any change in the maximum household income determined under
paragraph (a) of this subsection is not a multiple of $500, the increase
shall be rounded to the nearest multiple of $500. [1963 c.569 §§8, 22;
1975 c.372 §1; 1977 c.160 §2; 1981 c.853 §1; 1983 c.550 §2; 1987 c.512
§5; 1989 c.948 §14; 1995 c.79 §149; 1995 c.650 §78; 1995 c.803 §1; 1999
c.1097 §2; 2001 c.753 §25] In order to qualify for tax
deferral under ORS 311.666 to 311.701, the property must meet all of the
following requirements when the claim is filed and thereafter so long as
the payment of taxes by the taxpayer is deferred:

(1) The property must be the homestead of the individual or
individuals who file the claim for deferral, except for an individual
required to be absent from the homestead by reason of health.

(2) The person claiming the deferral must, by himself or herself or
together with his or her spouse, own the fee simple estate or be
purchasing the fee simple estate under a recorded instrument of sale, or
two or more persons must together own or be purchasing the fee simple
estate with rights of survivorship under a recorded instrument of sale if
all owners live in the homestead and if all owners apply for the deferral
jointly.

(3) There must be no prohibition to the deferral of property taxes
contained in any provision of federal law, rule or regulation applicable
to a mortgage, trust deed, land sale contract or conditional sale
contract for which the homestead is security. [1963 c.569 §9; 1965 c.344
§37; 1977 c.160 §3; 1983 c.550 §3; 1985 c.140 §3] (1) A taxpayer’s claim for deferral
under ORS 311.668 shall be in writing on a form supplied by the
Department of Revenue and shall:

(a) Describe the homestead.

(b) Recite facts establishing the eligibility for the deferral
under the provisions of ORS 311.666 to 311.701, including facts that
establish that the household income as defined in ORS 310.630 of the
individual, or in the case of two or more individuals claiming the
deferral jointly, of all of the individuals together was, for the
calendar year immediately preceding the calendar year in which the claim
is filed, less than or equal to the maximum household income that may be
incurred under an allowable claim for deferral, as provided in ORS
311.668.

(c) Have attached any documentary proof required by the department
to show that the requirements of ORS 311.666 to 311.701 have been met.

(2) There shall be annexed to the claim a statement verified by a
written declaration of the applicant making the claim to the effect that
the statements contained in the claim are true. [1963 c.569 §10; 1977
c.160 §4; 1983 c.550 §4; 1989 c.948 §15; 1993 c.19 §12; 1995 c.803 §2;
1999 c.1097 §3] (1) The
Department of Revenue shall have a lien against the tax-deferred property
for the payment of the deferred taxes plus interest thereon and any fees
paid to the county clerk by the department in connection with the
recording, release or satisfaction of the lien. The liens for deferred
taxes shall attach to the property on July 1 of the year in which the
taxes were assessed. The deferred property tax liens shall have the same
priority as other real property tax liens except that the lien of
mortgages, trust deeds or security interests which are recorded or noted
on any certificate of title prior in time to the attachment of the lien
for deferred taxes shall be prior to the liens for deferred taxes.

(2) The lien may be foreclosed by the department as if it were a
purchase money mortgage under ORS chapter 88. The court may award
reasonable attorney fees to the department if the department prevails in
a foreclosure action under this section. The court may award reasonable
attorney fees to a defendant who prevails in a foreclosure action under
this section if the court determines that the department had no
objectively reasonable basis for asserting the claim or no reasonable
basis for appealing an adverse decision of the trial court.

(3) Receipts from foreclosure proceedings shall be credited in the
same manner as other repayments of deferred property taxes under ORS
311.701.

(4) This section applies only to liens arising prior to October 3,
1989. [1977 c.160 §15; 1981 c.897 §47; 1983 c.550 §13; 1985 c.140 §1;
1989 c.948 §1; 1995 c.526 §1; 1995 c.696 §20] (1) If
eligibility for deferral of homestead property is established as provided
in ORS 311.666 to 311.701, the Department of Revenue shall notify the
county assessor and the county assessor shall show on the current ad
valorem assessment and tax roll which property is tax-deferred property
by an entry clearly designating such property as tax-deferred property.

(2) When requested by the department, the tax collector shall send
to the department as soon as the taxes are extended upon the roll the tax
statement for each tax-deferred property.

(3) Interest shall accrue on the actual amount of taxes advanced to
the county for the tax-deferred property at the rate of six percent per
annum.

(4) For property taxes deferred after October 3, 1979, the state
liens provided by ORS 311.673 and 311.679 and recorded under ORS 311.675
shall be for the actual amount of taxes advanced to the counties and not
for the gross amount of taxes for which the property would be liable as
shown on the tax statement for each tax-deferred property. For taxes
deferred prior to October 3, 1979, the lien under ORS 311.673 is for the
gross amount of taxes extended upon the tax roll against each
tax-deferred property and interest shall continue to accrue on the gross
amount of taxes rather than on the actual amount of taxes paid to the
county. [1963 c.569 §11; 1971 c.572 §1; 1977 c.160 §5; 1979 c.678 §1;
1989 c.948 §4](1) In each county in which there is tax-deferred property,
the Department of Revenue shall cause to be recorded in the mortgage
records of the county, a list of tax-deferred properties of that county.
The list shall contain a description of the property as listed on the
assessment roll together with the name of the owner listed thereon.

(2) Except as provided in ORS 311.679, the recording of the
tax-deferred properties under subsection (1) of this section is notice
that the department claims a lien against those properties in the amount
of the deferred taxes plus interest together with any fees paid to the
county clerk in connection with the recording, release or satisfaction of
the lien, even though the amount of taxes, interest or fees is not listed.

(3) Notwithstanding the provisions of ORS 182.040 to 182.060 and
205.320 relating to the time and manner of payment of fees to the county
clerk, the department shall not be required to pay any filing, indexing
or recording fees to the county in connection with the recording, release
or satisfaction of liens against tax-deferred properties of that county
in advance or at the time entry is made. The manner of payment of the
fees shall be as provided in ORS 205.395 for the payment of fees for
recording and making entry of warrants or orders in the County Clerk Lien
Record. [1977 c.160 §16; 1985 c.140 §2; 1989 c.948 §5; 1999 c.654 §27](1) Upon determining the amount of deferred
taxes on tax-deferred property for the tax year, the Department of
Revenue shall pay to the respective county tax collectors an amount
equivalent to the deferred taxes less three percent thereof. Payment
shall be made from the revolving account established under ORS 311.701.

(2) The department shall maintain accounts for each deferred
property and shall accrue interest only on the actual amount of taxes
advanced to the county.

(3)(a) If only a portion of taxes are deferred under ORS 311.689,
the department shall pay the portion that is eligible for deferral to the
tax collector and shall provide a separate notice to the county assessor
stating the amount of property taxes that the department is paying.

(b) The notice stating the amount of property taxes paid by the
department and any other county records indicating those amounts are not
subject to the prohibitions against disclosure set forth in ORS 314.835.
[1963 c.569 §24; 1967 c.335 §35; 1967 c.494 §1; 1971 c.572 §2; 1977 c.160
§6; 1979 c.678 §2; 1980 c.19 §8; 1983 c.550 §14; 1999 c.1097 §4; 2001
c.184 §2; 2001 c.753 §27](1) On or before December 15 of each year, the Department of
Revenue shall send a notice to each taxpayer who has claimed deferral of
property taxes for the current tax year. The notice shall:

(a) Inform the taxpayer that the property taxes have or have not
been deferred in the current year.

(b) Show the total amount of deferred taxes remaining unpaid since
initial application for deferral and the interest accruing therein to
November 15 of the current year.

(c) Inform the taxpayer that voluntary payment of the deferred
taxes may be made at any time to the Department of Revenue.

(d) Contain any other information that the department considers
necessary to facilitate administration of the homestead deferral program,
including but not limited to the right of the taxpayer to submit any
elderly rental assistance amount received under ORS 310.630 to 310.706 to
reduce the total amount of the deferred taxes and interest.

(2) The department shall give the notice required under subsection
(1) of this section by an unsealed postcard or other form of mail sent to
the residence address of the taxpayer as shown in the claim for deferral
or as otherwise determined by the department to be the correct address of
the taxpayer. [1963 c.569 §12; 1971 c.572 §3; 1977 c.160 §7; 1983 c.550
§10; 1989 c.948 §13; 1997 c.170 §25](1) At the time that the taxpayer elects to defer property taxes
under ORS 311.666 to 311.701 or if the taxpayer has elected to defer
property taxes prior to January 1, 1990, or between January 1, 1990 and
June 30, 1990, the Department of Revenue shall estimate the amount of
property taxes that will be deferred for tax years beginning on or after
July 1, 1990, interest thereon and any fees paid to the county clerk by
the department in connection with lien recording, release or
satisfaction. Thereafter, the department shall have a lien in the amount
of the estimate.

(2) The lien created under subsection (1) of this section shall
attach to the property to which the election to defer relates on July 1
of the tax year of initial deferral or on July 1, 1990, whichever is
applicable.

(3) The lien created under subsection (1) of this section in the
amount of the estimate shall have the same priority as other real
property tax liens except that the lien of mortgages, trust deeds or
security interests which are recorded or noted on a certificate of title
prior in time to the attachment of the lien for deferred taxes shall be
prior to the liens for deferred taxes.

(4) If during the period of tax deferment, the amount of taxes,
interest and fees exceeds the estimate, the department shall have a lien
for the amount of the excess. The liens for the excess shall attach to
the property on July 1 of the tax year in which the excess occurs. The
lien for the excess shall have the same priority as other real property
tax liens, except that the lien of mortgages, trust deeds or security
interests recorded or noted on any certificate of title prior in time to
the date that the department records an amendment to its estimate to
reflect its lien for the excess shall be prior to the lien for the excess.

(5) Notwithstanding ORS 311.675 (2), the notice of lien for
deferred taxes recorded as provided in ORS 311.675 (1) and (2) arising on
or after October 3, 1989, shall list the amount of the estimate of
deferred taxes, interest and fees made by the department under subsection
(1) of this section and any amendment to the notice to reflect a lien for
excess, as described under subsection (4) of this section, shall list the
amount of the excess that the department claims as lien. If notice of
lien with respect to any homestead has been recorded as provided under
ORS 311.675 (1) and (2) prior to January 1, 1990, and the lien has not
been released or satisfied, the department shall cause a further notice
of lien to be recorded in the mortgage records of the county. The further
notice of lien shall list the amount of the estimate of deferred taxes
and interest made by the department under subsection (1) of this section
and any amendment to the notice to reflect a lien for excess, described
under subsection (4) of this section, and shall list the amount of the
excess that the department claims as lien.

(6) A lien created under this section may be foreclosed by the
department as if it were a purchase money mortgage under ORS chapter 88.
The court may award reasonable attorney fees to the prevailing party in a
foreclosure action under this section.

(7) Receipts from foreclosure proceedings shall be credited in the
same manner as other repayments of deferred property taxes under ORS
311.701.

(8) By means of voluntary payment made as provided under ORS
311.690, the taxpayer may limit the amount of the lien for deferred taxes
created under this section. If the taxpayer desires that the limit be
reflected in the records of the county, the taxpayer must request,
subject to any rules adopted by the department, that the department cause
a partial satisfaction of the lien to be recorded in the county. Upon
receipt of such a request, the department shall cause a partial
satisfaction, in the amount of the voluntary payment, to be so recorded.
Nothing in this subsection shall affect the priority of the liens of the
department, as originally created under subsections (1) and (4) of this
section.

(9) Nothing in this section shall affect any lien arising under ORS
311.666 to 311.701 for taxes assessed before January 1, 1990. However,
except as provided under this section, no lien for taxes shall arise
under ORS 311.666 to 311.701 for taxes assessed after December 31, 1989.

(10)(a) Notwithstanding any other provision of this section, a lien
arising under this section as the result of a deferral of property taxes
on the homestead of a disabled person who is younger than 62 years of age
during the tax year may not exceed 90 percent of the real market value of
the homestead.

(b) Property may continue to qualify for property tax deferral
under ORS 311.666 to 311.701 even though the amount of property taxes
being paid by the department may not increase the amount of the lien
arising under this section.

(11) This section first applies to liens for deferred taxes arising
on or after October 3, 1989. [1989 c.948 §3; 1995 c.526 §2; 1995 c.618
§64; 1999 c.1097 §5] (1)
Notwithstanding ORS 311.668, if an individual (or two or more individuals
jointly) who has elected to defer homestead property taxes in a prior tax
year has not filed a timely claim for deferral for one or more tax years
succeeding the year in which property taxes were initially deferred under
ORS 311.666 to 311.701, then the individual may request that the Director
of the Department of Revenue grant a retroactive deferral of property
taxes on the property. A spouse who is eligible to make the election
under ORS 311.688 may also request a grant of retroactive deferral under
this section.

(2) The director may, in the discretion of the director, grant or
deny the retroactive deferral of property taxes. No appeal from a
decision of the director under this section may be made.

(3) The director shall not grant a retroactive deferral of property
taxes if, in any intervening year between the year in which deferral was
last granted to the property and the last year for which retroactive
deferral is being requested, the property would not have been eligible
for deferral had the claim for deferral been timely filed.

(4) If the director grants a retroactive deferral of property taxes
under this section, the department shall pay to the county tax collector
an amount equal to the deferred taxes for each year, less three percent.
Interest shall accrue on the actual amount of taxes advanced to the
county.

(5) The department shall have a lien against the tax-deferred
property for amounts deferred under this section as provided in ORS
311.673. The lien shall attach as of July 1 of the tax year for which the
payment relates. In the case of a payment representing more than one
year’s property taxes, the department shall have a lien in the amount of
that portion of a payment related to a particular tax year, which shall
attach as of July 1 of that tax year. [1997 c.169 §2](1) If tax-deferred homestead
property is acquired by the Department of Transportation through
condemnation, the taxpayer may elect to continue to defer the payment of
taxes and interest by:

(a) Filing a written notice of intent to continue deferral with the
Department of Revenue on or before 30 days after the date the Department
of Transportation has acquired title to the condemned homestead; and

(b) Filing a claim for deferral with respect to a new homestead
within one year after the Department of Transportation has acquired title
to the condemned homestead.

(2) Upon receipt of a notice of intent to continue deferral of
taxes attributable to a condemned homestead, the Department of Revenue
shall prepare an estimate of the amount of taxes, interest and fees that
have been and, if approved under subsections (3) and (5) of this section,
will continue to be deferred upon the release and satisfaction of the
lien on the condemned homestead and the recordation of the lien on the
new homestead.

(3) After preparing the estimate described in subsection (2) of
this section, the Department of Revenue shall grant a temporary deferral
of taxes with respect to the condemned homestead not to exceed the length
of time described in subsection (1)(b) of this section if:

(a) The Department of Transportation has acquired title to the
condemned homestead; and

(b) The taxpayer has a legally enforceable escrow agreement with a
title company that:

(A) Provides for an interest-bearing escrow account in which moneys
are deposited that are sufficient to pay in full the amount of deferred
taxes, interest and fees on the condemned homestead property as estimated
under subsection (2) of this section;

(B) Establishes the Department of Revenue as the beneficiary of the
escrow agreement;

(C) Provides that the moneys of the escrow account are to be
released to the taxpayer upon the Department of Revenue’s approval of
continued deferral under subsection (5) of this section and the
recordation of the lien described in subsection (6) of this section with
the county clerk; and

(D) Provides that the full amount of the estimated deferred taxes,
interest and fees related to the condemned homestead are to be released
to the Department of Revenue if the continued deferral described in
subsection (5) of this section is not granted by the Department of
Revenue.

(4) The Department of Revenue shall provide a release or
satisfaction of the lien on the condemned homestead when an escrow
account has been established as provided under subsection (3) of this
section.

(5) Upon receipt of a claim for the deferral of taxes for a new
homestead that also seeks to continue the deferral of taxes attributable
to a condemned homestead for which a temporary deferral has been granted
under subsection (3) of this section, the Department of Revenue shall
approve the continued deferral of the taxes temporarily deferred under
subsection (3) of this section if:

(a) The taxpayer’s equity interest in the new homestead equals or
exceeds in value the total of the amount of deferred taxes, interest and
fees on the condemned homestead as estimated under subsection (2) of this
section, plus $10,000;

(b) The taxpayer is entitled to tax deferral under ORS 311.666 to
311.701 with respect to the new homestead; and

(c) The taxpayer consents to the continued deferral of taxes and to
the lien on the new homestead property as provided in subsection (6) of
this section.

(6) Upon granting the continued deferral under subsection (5) of
this section, the Department of Revenue shall have a lien on the new
homestead in the amount of the estimate prepared under subsection (2) of
this section plus interest and any fees incurred in connection with the
recording of the lien. The lien described in this subsection shall be in
addition to any other lien under ORS 311.673 that the Department of
Revenue shall have with respect to the new homestead. The provisions of
ORS 311.679 relating to liens shall apply to the lien described in this
subsection. At the time the lien described in this subsection is
recorded, the escrow account described in subsection (3) of this section
shall be closed and the moneys in the account released to the taxpayer.

(7) The Department of Revenue may prescribe such rules as are
needed to implement the provisions of this section. [1997 c.169 §4; 1999
c.21 §31]
Subject to ORS 311.688, all deferred property taxes, including accrued
interest, become payable as provided in ORS 311.686 when:

(1) The taxpayer who claimed deferment of collection of property
taxes on the homestead dies or, if there was more than one claimant, the
survivor of the taxpayers who originally claimed deferment of collection
of property taxes under ORS 311.668 dies.

(2) Except as provided in ORS 311.683, the property with respect to
which deferment of collection of taxes is claimed is sold, or a contract
to sell is entered into, or some person other than the taxpayer who
claimed the deferment becomes the owner of the property.

(3) The tax-deferred property is no longer the homestead of the
taxpayer who claimed the deferral, except in the case of a taxpayer
required to be absent from such tax-deferred property by reason of health.

(4) The tax-deferred property, a manufactured structure or floating
home, is moved out of the state. [1963 c.569 §15; 1971 c.572 §5; 1977
c.160 §9; 1983 c.550 §5; 1997 c.169 §5] Whenever any of the
circumstances listed in ORS 311.684 occurs:

(1) The deferral of taxes for the assessment year in which the
circumstance occurs shall continue for such assessment year; and

(2) The amounts of deferred property taxes, including accrued
interest, for all years shall be due and payable to the Department of
Revenue August 15 of the year following the calendar year in which the
circumstance occurs, except as provided in subsection (3) of this
section, ORS 311.688 and 311.695.

(3) Notwithstanding the provisions of subsection (2) of this
section and ORS 311.695, when the circumstances occur listed in ORS
311.684 (4), the amount of deferred taxes shall be due and payable five
days before the date of removal of the property from the state.

(4) If the amounts falling due as provided in this section are not
paid on the indicated due date, or as extended under ORS 311.695 such
amounts shall be deemed delinquent as of that date and the property shall
be subject to foreclosure as provided in ORS 311.673 or 311.679. [1963
c.569 §16; 1971 c.572 §6; 1977 c.160 §10; 1983 c.550 §8; 1989 c.948 §6](1) Property taxes imposed on
the homestead of an individual are ineligible for deferral under ORS
311.666 to 311.701 if the basis for deferral was the disability of the
individual and the individual is no longer disabled and:

(a) Is younger than 62 years of age; or

(b) Is 62 years of age or older and filed the claim for deferral
jointly with an individual who is younger than 62 years of age and who is
not a disabled person.

(2) The property taxes that are ineligible for deferral under
subsection (1) of this section are those property taxes attributable to
the homestead of the individual for tax years beginning subsequent to the
loss of disability, until the individual again qualifies for deferral
under ORS 311.666 to 311.701.

(3) Nothing in this section shall affect the continued deferral of
taxes that have been deferred for tax years beginning prior to the loss
of disability. [1999 c.1097 §6a] (1)
Notwithstanding ORS 311.684, when one of the circumstances listed in ORS
311.684 (1) to (3) occurs, the spouse who was not eligible to or did not
file a claim jointly with the taxpayer may continue the property in its
deferred tax status by filing a claim within the time and in the manner
provided under ORS 311.668 if:

(a) The spouse of the taxpayer is or will be 60 years of age or
older not later than six months from the day the circumstance listed in
ORS 311.684 (1) to (3) occurs; and

(b) The property is the homestead of the spouse of the taxpayer and
meets the requirements of ORS 311.670 (2).

(2) A spouse who does not meet the age requirements of subsection
(1)(a) of this section but is otherwise qualified to continue the
property in its tax-deferred status under subsection (1) of this section
may continue the deferral of property taxes deferred for previous years
by filing a claim within the time and in the manner provided under ORS
311.668. If a spouse eligible for and continuing the deferral of taxes
previously deferred under this subsection becomes 62 years of age prior
to April 15 of any year, the spouse may elect to continue the deferral of
previous years’ taxes deferred under this subsection and may elect to
defer the current assessment year’s taxes on the homestead by filing a
claim within the time and in the manner provided under ORS 311.668.
Thereafter, payment of the taxes levied on the homestead and deferred
under this subsection and payment of taxes levied on the homestead in the
current assessment year and in future years may be deferred in the manner
provided in and subject to ORS 311.666 to 311.701.

(3) Notwithstanding that ORS 311.668 requires that a claim be filed
no later than April 15, if the Department of Revenue determines that good
and sufficient cause exists for the failure of a spouse to file a claim
under this section on or before April 15, the claim may be filed within
180 days after notice of taxes due and payable under ORS 311.686 is
mailed or delivered by the department to the taxpayer or spouse. [1963
c.569 §17; 1977 c.160 §11; 1983 c.550 §9](1) Notwithstanding ORS
311.668 or any other provision of ORS 311.666 to 311.701, if the
individual or, in the case of two or more individuals electing to defer
property taxes jointly, all of the individuals together, or the spouse
who has filed a claim under ORS 311.688, has federal adjusted gross
income that exceeds $32,000 for the tax year that began in the previous
calendar year, then for the tax year next beginning, the amount of taxes
for which deferral is allowed shall be reduced by $0.50 for each dollar
of federal adjusted gross income in excess of $32,000.

(2) Prior to June 1 of each year, and notwithstanding ORS 314.835,
the Department of Revenue shall review returns filed under ORS chapter
314 and 316 to determine if subsection (1) of this section is applicable
for a homestead for the tax year next beginning. If subsection (1) of
this section is applicable, the department shall notify by mail the
taxpayer or spouse electing deferral, and the taxes otherwise to be
deferred for the tax year next beginning shall be reduced as provided in
subsection (1) of this section or, if federal adjusted gross income in
excess of $32,000 exceeds the amount of property taxes by a factor of
two, the property taxes shall not be deferred.

(3) If the taxpayer or spouse does not file a return for purposes
of ORS chapters 314 and 316 and the department has reason to believe that
the federal adjusted gross income of the taxpayer or spouse exceeds
$32,000 for the tax year that began in the previous calendar year, the
department shall notify by mail the taxpayer or spouse electing deferral.
If, within 30 days after the notice is mailed, the taxpayer or spouse
does not file a return under ORS chapter 314 or 316 or otherwise satisfy
the department that federal adjusted gross income does not exceed
$32,000, the department shall again notify the taxpayer or spouse, and
the taxes otherwise to be deferred for the tax year next beginning shall
not be deferred.

(4) For tax years beginning on or after July 1, 2002, the federal
adjusted gross income limit set forth in subsections (1) to (3) of this
section shall be recomputed by multiplying $32,000 by the indexing factor
described in ORS 311.668 (7)(a)(A), and rounding the amount so computed
to the nearest multiple of $500.

(5) Nothing in this section shall affect the continued deferral of
taxes that have been deferred for tax years beginning prior to the tax
year next beginning or the right to deferral of taxes for a tax year
beginning after the tax year next beginning if subsection (1) is not
applicable for that tax year for the homestead.

(6) As used in this section, “federal adjusted gross income” means
federal adjusted gross income of the individual or, in the case of two or
more individuals electing to defer property tax jointly, the combined
federal adjusted gross income of the individuals, or the federal adjusted
gross income of the spouse who has filed a claim under ORS 311.688, all
as determined for the tax year beginning in the calendar year prior to
which a determination is required under subsection (2) of this section.
“Federal adjusted gross income” shall be determined under the Internal
Revenue Code, as amended and in effect on December 31, 2004, without any
of the additions, subtractions or other modifications or adjustments
required under ORS chapter 314 or 316.

(7)(a) If, after an initial determination under this section has
been made by the department, upon audit or examination or otherwise, it
is discovered that the taxpayer or spouse had federal adjusted gross
income in excess of the limitation provided under subsection (1) of this
section, the department shall determine the amount of taxes deferred that
should not have been deferred and give notice to the taxpayer or spouse
of the amount of taxes that should not have been deferred. The provisions
of ORS chapters 305 and 314 shall apply to a determination of the
department under this section in the same manner as those provisions are
applicable to an income tax deficiency. The amount of deferred taxes that
should not have been deferred shall bear interest from the date paid by
the department until paid at the rate established under ORS 305.220 for
deficiencies. A deficiency shall not be assessed under this section if
notice required under this section is not given to the taxpayer or spouse
within three years after the date that the department has paid the
deferred taxes to the county. Upon payment of the amount assessed as
deficiency, and interest, the department shall execute a release in the
amount of the payment and the release shall be conclusive evidence of the
removal and extinguishment of the lien under ORS 311.666 to 311.701 to
the extent of the payment.

(b) If, after an initial determination under this section has been
made by the department, upon claim for refund, audit or examination or
otherwise, it is discovered that the taxpayer or spouse had federal
adjusted gross income in the amount of or less than the limitation
provided under subsection (1) of this section, the department shall
determine the amount of taxes deferred that should have been deferred and
give notice to the taxpayer or spouse of the amount of taxes that should
have been deferred. The provisions of ORS chapters 305 and 314 shall
apply to a determination of the department under this section in the same
manner as those provisions are applicable to an income tax refund. The
amount of the taxes that should have been deferred shall bear interest
from the date paid by the taxpayer to the county at the rate established
under ORS 305.220 for refunds until paid. Claim for refund under this
paragraph must be filed within three years after the earliest date that
the taxpayer or spouse is notified by the department that the taxes are
not deferred.

(8) This section applies to all tax-deferred property,
notwithstanding that election to defer taxes is made under ORS 311.666 to
311.701 before or after October 3, 1989. [1989 c.948 §12; 1995 c.803 §4;
1997 c.839 §47; 1999 c.90 §36; 1999 c.1097 §7; 2001 c.660 §31; 2003 c.77
§9; 2005 c.832 §21] (1) All
payments of deferred taxes shall be made to the Department of Revenue.

(2) Subject to subsection (3) of this section, all or part of the
deferred taxes and accrued interest may at any time be paid to the
department by:

(a) The taxpayer or the spouse of the taxpayer.

(b) The next of kin of the taxpayer, heir at law of the taxpayer,
child of the taxpayer or any person having or claiming a legal or
equitable interest in the property.

(3) A person listed in subsection (2)(b) of this section may make
such payments only if no objection is made by the taxpayer within 30 days
after the department deposits in the mail notice to the taxpayer of the
fact that such payment has been tendered.

(4) Any payment made under this section shall be applied first
against accrued interest and any remainder against the deferred taxes.
Such payment does not affect the deferred tax status of the property.
Unless otherwise provided by law, such payment does not give the person
paying the taxes any interest in the property or any claim against the
estate, in the absence of a valid agreement to the contrary.

(5) When the deferred taxes and accrued interest are paid in full
and the property is no longer subject to deferral, the department shall
prepare and record in the county in which the property is located a
satisfaction of deferred property tax lien. [1963 c.569 §18; 1977 c.160
§12](1) Notwithstanding any provision of ORS chapter
312 to the contrary and ORS 311.696 (1), upon compliance with ORS
311.693, taxes assessed against a tax-deferred homestead for any tax year
that were unpaid as of July 1 of the tax year for which homestead
property tax deferral was initially granted under ORS 311.666 to 311.701,
and that remain unpaid, shall remain a lien and shall become delinquent
as otherwise provided by law, but shall not be subject to foreclosure
under ORS chapter 312 until August 15 of the calendar year following the
calendar year in which one of the circumstances listed in ORS 311.684
occurs.

(2) This section does not apply if:

(a) The tax-deferred homestead property is a manufactured structure
or floating home and is moved out of state;

(b) Except in the case of a manufactured structure or floating
home, the tax-deferred homestead property is personal property; or

(c) The owner of the tax-deferred homestead property has household
income, for the calendar year immediately preceding the calendar year in
which application is filed under ORS 311.693, of more than the maximum
household income that may be incurred under an allowable claim for
deferral, as provided in ORS 311.668.

(3) If the property to which subsection (1) of this section applies
has been included on a foreclosure list, or a judgment of foreclosure
entered, the property shall be removed from the foreclosure list, or
judgment vacated, unless the proceeding against the property involves
delinquent taxes other than those described in subsection (1) of this
section.

(4) Upon removal from the foreclosure list, or upon vacation of the
judgment, no penalty shall be imposed under ORS 312.110 or 312.120. In
lieu thereof, the penalty is abated, or if the penalty has been paid,
upon application made to the county assessor on or before July 1 of the
year immediately following the year of vacation or removal, the penalty
shall be refunded out of the unsegregated tax collections account in the
manner provided in ORS 311.806.

(5) Within 60 days after approval of an application under ORS
311.693, with respect to any property to which this section applies, the
tax collector shall make the proper entries on the tax roll and shall
remove the property from the foreclosure list and proceeding.

(6) If a judgment has been entered foreclosing liens for delinquent
taxes against any property which is the subject of an application filed
under ORS 311.693, and the delinquent taxes include only those taxes
described in subsection (1) of this section, or taxes in excess of those
described in subsection (1) of this section are paid, the judgment shall
be null and void and of no effect and the tax collector shall make the
proper entries on the assessment and tax rolls to reflect the vacation of
the judgment and to acknowledge the subsisting liens.

(7) Nothing in this section shall remove or release property to
which this section applies from the lien of any unpaid tax thereon, but
the unpaid taxes shall remain valid and subsisting liens as though the
foreclosure proceeding had not been instituted or as though the
foreclosure proceeding had not been instituted and a judgment entered.

(8) Nothing in this section shall affect a foreclosure proceeding
instituted, or a judgment entered, to foreclose liens for delinquent
taxes against properties subject to foreclosure if the delinquent taxes
include taxes other than those described under subsection (1) of this
section. Such foreclosure proceedings shall be instituted or continued
without regard to this section and such judgment shall be of full force
and effect as if this section did not exist.

(9) Interest on taxes to which this section applies shall be
determined from the same dates, in the same manner and until paid as for
other property taxes remaining unpaid upon the due dates, upon
preparation of the foreclosure list in accordance with ORS chapter 312
and subsection (1) of this section and upon entry and following a
judgment of foreclosure. [1983 c.793 §2; 1985 c.162 §8; 1989 c.948 §16;
1993 c.6 §8; 1995 c.79 §150; 1995 c.803 §5; 1999 c.22 §3; 1999 c.1097 §8;
2003 c.576 §413]
(1) The owner of tax-deferred homestead property desiring delay in
foreclosure on account of delinquent taxes as provided in ORS 311.691
shall make application for the delay to the county assessor prior to the
date the period of redemption expires under ORS 312.120. The application
shall contain or be accompanied by a verified statement of total
household income, as defined in ORS 310.630, of the owner for the
calendar year immediately preceding the calendar year in which the
application is made.

(2) Upon receipt of an application under subsection (1) of this
section, the county assessor shall approve or deny the application. If
the application is denied, the owner may appeal to the circuit court in
the county where the tax-deferred homestead property is located within 90
days after notice in writing of the denial is mailed to the owner by the
county assessor. Orders of the circuit court in an appeal taken under
this subsection may be appealed to the Court of Appeals within the time
and in the manner provided under ORS 312.210. [1983 c.793 §3](1) At the time that the property is deeded over to the
county at the conclusion of the foreclosure proceedings pursuant to ORS
312.200 the county court shall order the county treasurer to pay to the
Department of Revenue from the unsegregated tax collections account the
amount of deferred taxes and interest which were not collected.

(2) Immediately upon payment, the county treasurer shall notify the
tax collector of the amount paid to the department for the property which
has been deeded to the county pursuant to ORS 312.200. [1963 c.569 §20;
1977 c.160 §13; 1985 c.162 §9](1) If the taxpayer who claimed homestead property tax deferral
dies, or if a spouse who continued the deferral under ORS 311.688 dies,
the Department of Revenue may extend the time for payment of the deferred
taxes and interest accruing with respect to the taxes becoming due and
payable under ORS 311.686 (2) if:

(a) The homestead property becomes property of an individual or
individuals:

(A) By inheritance or devise; or

(B) If the individual or individuals are heirs or devisees, as
defined under ORS 111.005, in the course of settlement of the estate;

(b) The individual or individuals commence occupancy of the
property as a principal residence on or before August 15 of the calendar
year following the calendar year of death; and

(c) The individual or individuals make application to the
department for an extension of time for payment of the deferred taxes and
interest prior to August 15 of the calendar year following the calendar
year of death.

(2)(a) Subject to paragraph (b) of this subsection, an extension
granted under this section shall be for a period not to exceed five years
after August 15 of the calendar year following the calendar year of
death. The terms and conditions under which the extension is granted
shall be in accordance with a written agreement entered into by the
department and the individual or individuals.

(b) An extension granted under this section shall terminate
immediately if:

(A) The homestead property is sold or otherwise transferred by any
party to the extension agreement;

(B) All of the heirs or devisees who are parties to the extension
agreement cease to occupy the property as a principal residence; or

(C) The homestead property, a manufactured structure or floating
home, is moved out of the state.

(3) If the department has reason to believe that the homestead
property is not sufficient security for the deferred taxes and interest,
the department may require the individual or individuals to furnish a
bond conditioned upon payment of the amount extended in accordance with
the terms of the extension. The bond shall not exceed in amount double
the taxes with respect to which tax extension is granted.

(4) During the period of extension, and until paid, the deferred
taxes shall continue to accrue interest in the same manner and at the
same rate as provided under ORS 311.674 (3). No interest shall accrue
upon interest. [1983 c.550 §7] Nothing in
ORS 311.666 to 311.701 is intended to or shall be construed to:

(1) Prevent the collection, by foreclosure, of property taxes which
become a lien against tax-deferred property.

(2) Defer payment of special assessments to benefited property
which assessments do not appear on the assessment and tax roll.

(3) Affect any provision of any mortgage or other instrument
relating to land requiring a person to pay property taxes. [1963 c.569
§21; 1971 c.747 §18; 1977 c.160 §14]After
September 9, 1971, it shall be unlawful for any mortgage trust deed or
land sale contract to contain a clause or statement which prohibits the
owner from applying for the benefits of the deferral of homestead
property taxes provided in ORS 311.666 to 311.701. Any such clause or
statement in a mortgage trust deed or land sale contract executed after
September 9, 1971, shall be void. [1971 c.572 §7; 1977 c.160 §8](1) There is established in the State Treasury the Senior Property
Tax Deferral Revolving Account to be used by the Department of Revenue
for the purpose of making the payments to:

(a) County tax collectors of property taxes deferred for tax years
beginning on or after January 1, 1983, as required by ORS 311.676.

(b) The appropriate local officer of special assessment improvement
amounts deferred on or after October 15, 1983, as required by ORS 311.730.

(c) The department for its expenses in administering the property
tax and special assessment senior deferral programs.

(2) The funds necessary to make payments under subsection (1) of
this section shall be advanced to the department from time to time as
necessary by the State Treasurer as an investment of the General Fund.
The interest rate on the investment shall be as stated in ORS 311.674 (3)
or 311.711 (3). No funds shall be advanced under this subsection after
June 30, 1985.

(3) The Senior Property Tax Deferral Revolving Account may include
a reserve for payment of department administrative expenses.

(4) All sums of money received by the Department of Revenue under
ORS 311.666 to 311.701 as repayments of deferred property taxes or under
ORS 311.702 to 311.735 as repayments of deferred special assessment
improvement amounts, including the interest accrued under ORS 311.674 (3)
or 311.711 (3) shall, upon receipt, be credited to the revolving account
and are continuously appropriated to the department after June 30, 1985,
for the purposes of subsection (1) of this section.

(5) After June 30, 1985, if there is not sufficient money in the
revolving account to make the payments required by subsection (1) of this
section, there is appropriated from the General Fund an amount sufficient
which together with the money in the revolving account will provide an
amount sufficient to make the required payments.

(6) When the department determines that moneys in sufficient
amounts are available in the revolving account, the department shall
repay to the General Fund the amounts advanced as investments under
subsection (2) of this section and section 17, chapter 550, Oregon Laws
1983, plus accrued interest. The moneys used to repay the General Fund
under this section shall not be considered a budget item on which a
limitation is otherwise fixed by law. [1983 c.550 §12; 1985 c.167 §1;
1995 c.257 §1; 2001 c.716 §27]Note: The amendments to 311.701 by section 4, chapter 749, Oregon
Laws 2005, become operative July 1, 2007. See section 5, chapter 749,
Oregon Laws 2005. The text that is operative on and after July 1, 2007,
is set forth for the user’s convenience.

311.701. (1) There is established in the State Treasury the Senior
Property Tax Deferral Revolving Account to be used by the Department of
Revenue for the purpose of making the payments to:

(a) County tax collectors of property taxes deferred for tax years
beginning on or after January 1, 1983, as required by ORS 311.676.

(b) The appropriate local officer of special assessment improvement
amounts deferred on or after October 15, 1983, as required by ORS 311.730.

(c) The department for its expenses in administering the property
tax and special assessment senior deferral programs.

(2) The Senior Property Tax Deferral Revolving Account may include
a reserve for payment of department administrative expenses.

(3) All sums of money received by the Department of Revenue under
ORS 311.666 to 311.701 as repayments of deferred property taxes or under
ORS 311.702 to 311.735 as repayments of deferred special assessment
improvement amounts, including the interest accrued under ORS 311.674 (3)
or 311.711 (3) shall, upon receipt, be credited to the revolving account
and are continuously appropriated to the department for the purposes of
subsection (1) of this section.

(4) If there is not sufficient money in the revolving account to
make the payments required by subsection (1) of this section, there is
appropriated from the General Fund an amount sufficient which together
with the money in the revolving account will provide an amount sufficient
to make the required payments.

(5)(a) On November 30 of each year, if the amount in the revolving
account exceeds the greater of 35 percent of the total amount needed to
make the payments described in subsection (1) of this section for the
previous property tax year or $5 million, the department shall calculate
the difference between the amount in the revolving account and the
greater of an amount that equals 35 percent of the total amount needed to
make the payments described in subsection (1) of this section for the
previous property tax year or $5 million.

(b) No later than February 1 of each year, the department shall
transfer an amount equal to the difference described in paragraph (a) of
this subsection into the Oregon Project Independence Fund established in
ORS 410.422.Note: Section 11, chapter 749, Oregon Laws 2005, provides:

Sec. 11. On or after July 1, 2007, the Department of Revenue is not
obligated to repay to the General Fund the amounts advanced to the
department under ORS 311.701 (2) (2003 Edition) and section 17, chapter
550, Oregon Laws 1983, plus accrued interest. [2005 c.749 §11]DEFERRAL OF SPECIAL ASSESSMENTS FOR LOCAL IMPROVEMENT As used in ORS
311.702 to 311.735, unless the context otherwise requires:

(1) “Department” means the Department of Revenue.

(2) “Homestead” has the meaning given that term in ORS 311.666.

(3) “Special assessment for local improvement” means an amount
specially assessed or reassessed to the homestead to defray the cost of
an improvement of the nature described in ORS 223.387 and assessed or
reassessed on the basis of benefit.

(4) “Special assessment improvement amounts” or “amount of special
assessment for local improvement” means the unpaid installments of the
special assessment due and payable at the time application for deferral
is made or becoming due at any time thereafter while deferral is
effective, plus interest attributable to the installments. If the amount
of special assessment for local improvement or any installment thereof
has become delinquent at the time of initial application for deferral,
the terms include any delinquent installments and interest, penalties or
costs imposed as a result of the delinquency, which amounts shall be
considered payable at the time claim for deferral is made.

(5) “Taxpayer” means an individual who has filed a claim for
deferral under ORS 311.704 or two or more individuals who have jointly
filed a claim for deferral under ORS 311.704. [1977 c.859 §1; 1979 c.762
§3; 1985 c.167 §2]
(1) Subject to ORS 311.706, a taxpayer may elect to defer payment of the
amount of special assessment for local improvement assessed or reassessed
to the taxpayer’s homestead. The election shall be made by filing a claim
for deferral with the officer in charge of the bond lien docket or
assessment lien record. The effect of filing the claim shall be to defer
payment of the amount of special assessment for local improvement
determined under ORS 311.702. The claim for deferral shall be effective
for the calendar year for which it is filed and for each subsequent year
until the occurrence of one or more of the events described in ORS
311.716.

(2) If a guardian or conservator has been appointed for a taxpayer
otherwise qualified to obtain the deferral of payment of special
assessment for local improvement amounts accorded under ORS 311.702 to
311.735, the guardian or conservator may act for the taxpayer in
complying with ORS 311.702 to 311.735.

(3) A taxpayer who has elected to claim the deferral under ORS
311.702 to 311.735 shall not be entitled to claim a deferral or other
similar assistance available under local law. [1977 c.859 §2; 1979 c.762
§4; 1985 c.167 §3; 1997 c.154 §12] (1) In order to qualify for
deferral of payment of special assessment for local improvement amounts
under ORS 311.702 to 311.735, the taxpayer or, in the case of two or more
individuals filing a claim jointly, each filing the claim for deferral
and the homestead with respect to which the claim is filed must meet the
following requirements at the time the claim for deferral is filed and
thereafter so long as payment of the amount of special assessment for
local improvement is deferred:

(a) The taxpayer filing the claim for deferral must be 62 years of
age or older.

(b) The taxpayer filing the claim, by himself or herself or
together with his or her spouse, must own the fee simple estate or be
purchasing the fee simple estate under a recorded instrument of sale.

(c) The property with respect to which the claim is filed must be
the homestead of the taxpayer who files the claim for deferral, except
for a taxpayer required to be absent from the homestead by reason of
health.

(d) If the taxpayer is delinquent in payment of the special
assessment for local improvement or any installments thereof, the
homestead must not have yet been sold at foreclosure sale.

(e) The household income, as defined in ORS 310.630, of the
taxpayer filing the claim must have been $32,000 or less for the calendar
year immediately preceding the calendar year in which the claim for
deferral of special assessment for local improvement installment amounts
is filed.

(f) There must be no prohibition to the deferral of special
assessments contained in any provision of federal law, rule or regulation
applicable to a mortgage, trust deed, land sale contract or conditional
sale contract for which the homestead is security.

(2) If a trustee of an inter vivos trust which was created by and
is revocable by a taxpayer, who is both the trustor and beneficiary of
the trust and who is otherwise qualified to obtain a deferral of special
assessment for local improvement under ORS 311.702 to 311.735 owns the
fee simple estate under a recorded instrument of sale, the trustee may
act for the taxpayer in complying with the provisions of ORS 311.702 to
311.735.

(3) Nothing in this section shall be construed to require a spouse
of a taxpayer to file a claim jointly with the taxpayer even though the
spouse may be eligible to claim the deferral jointly with the taxpayer.

(4) Nothing in this section shall be construed to disqualify a
taxpayer otherwise qualifying for deferral if the spouse of the taxpayer
is less than 62 years of age or if the spouse does not own, or is not
purchasing under a recorded instrument of sale, a fee simple estate in
the homestead.

(5) Subject to ORS 311.729, when a taxpayer exercises the election
to claim the deferral under ORS 311.704, it shall have the effect of:

(a) Deferring payment of the amount of special assessment for local
improvements deferred pursuant to the claim until the special assessment
for local improvements become delinquent under ORS 311.718.

(b) Continuing the deferral of payment by the taxpayer of any
special assessment for local improvements deferred under ORS 311.702 to
311.735 for previous years which have not become delinquent under ORS
311.718.

(6)(a) For each tax year beginning on or after July 1, 2002, the
Department of Revenue shall recompute the maximum household income that
may be incurred under an allowable claim for deferral under subsection
(1)(e) of this section. The computation shall be as follows:

(A) Divide the average U.S. City Average Consumer Price Index for
the first six months of the current calendar year by the average U.S.
City Average Consumer Price Index for the first six months of 2001.

(B) Recompute the maximum household income by multiplying $32,000
by the appropriate indexing factor determined as provided in subparagraph
(A) of this paragraph.

(b) As used in this section, “U.S. City Average Consumer Price
Index” means the U.S. City Average Consumer Price Index for All Urban
Consumers (All Items) as published by the Bureau of Labor Statistics of
the United States Department of Labor.

(c) If any change in the maximum household income determined under
paragraph (a) of this subsection is not a multiple of $500, the increase
shall be rounded to the nearest multiple of $500. [1977 c.859 §3; 1983
c.550 §19; 1985 c.140 §4; 1985 c.167 §4; 1997 c.154 §13; 2001 c.753 §30] (1) A claim for deferral
under ORS 311.704 shall be in writing on a form prescribed by the
Department of Revenue and shall:

(a) Describe the homestead.

(b) Recite facts establishing the eligibility for the deferral
under the provisions of ORS 311.702 to 311.735 including facts that
establish that the household income as defined in ORS 310.630 of the
taxpayer, or in the case of two or more taxpayers claiming the deferral
jointly, was less than the amount required under ORS 311.706 for the
calendar year immediately preceding the calendar year in which the claim
is filed.

(c) Have attached any documentary proof required by the department
to show that the requirements of ORS 311.702 to 311.735 have been met.

(2) There shall be annexed to the claim a statement verified by a
written declaration of the applicant making the claim to the effect that
the statements contained in the claim are true.

(3) The claim shall incorporate the terms or have annexed thereto a
certified copy of the agreement for payment of the special assessment for
local improvement in installments. The claim shall be filed on or after
October 1 and before December 1 of the calendar year in which the
deferral is first claimed.

(4) Any person aggrieved by the denial of a claim for deferral of
special assessments for local improvements or disqualification from
deferral of special assessments for local improvements may appeal in the
manner provided by ORS 305.404 to 305.560. [1977 c.859 §4; 1985 c.167 §5;
1987 c.512 §6; 1993 c.19 §13; 1995 c.650 §79; 1997 c.154 §§14,15; 2001
c.753 §31](1) The officer in charge of the
bond lien docket or assessment lien record shall forward each claim filed
under ORS 311.702 to 311.735 to the Department of Revenue, which shall
determine if the property is eligible for deferral. If eligibility for
special assessment deferral is established as provided in ORS 311.702 to
311.735, the officer in charge of the bond lien docket or assessment lien
record shall:

(a) Show by an entry on the bond lien docket which property
specially assessed is accorded deferral under ORS 311.702 to 311.735.

(b) For the year for which the deferral of special assessment is
first claimed with respect to a property, verify to the department the
total amount of special assessment for local improvement subject to
deferral with respect to the property, the rates of interest and accrual
dates and any other pertinent information relating to payment of the
deferred amount.

(2) Until otherwise required by ORS 311.702 to 311.735, the officer
in charge of the bond lien docket or assessment lien record shall
continue to show on the bond lien docket or assessment lien record that
the property with respect to which the deferral under ORS 311.702 to
311.735 is allowed continues to be subject to special assessment
deferral. The officer in charge of the bond lien docket or assessment
lien record shall make a separate list of the properties subject to
special assessment deferral and shall show the amount of special
assessment for local improvement deferred for each property, and shall
show the accrued interest added each year on the amount of special
assessment for local improvement deferred and the total accrued interest.

(3) Interest shall accrue on the amount of the deferred special
assessment for local improvement at the rate of six percent per annum.
Except the interest described in this subsection and the interest
included in the deferred special assessment amounts, no other interest
shall accrue on the amount of deferred special assessment for local
improvement.

(4) The department shall have a lien against the deferred property
for the payment of any deferred special assessment for local improvement
plus interest thereon. The liens for deferred special assessment for
local improvement shall attach to the property on July 1 of the year in
which the special assessment for local improvement was assessed. The
liens for deferred special assessment for local improvement shall have
the same priority as other liens against real property except that the
lien of mortgages or trust deeds which are recorded prior to the
attachment of the lien for special assessment for local improvement shall
be prior to the liens for deferred special assessment for local
improvement.

(5) The lien may be foreclosed by the department as if it were a
purchase money mortgage under ORS chapter 88. The court may award
reasonable attorney fees to the prevailing party in a foreclosure action
under this section.

(6) Receipts from foreclosure proceedings shall be credited in the
same manner as other repayments of deferred special assessment for local
improvement under ORS 311.701. [1977 c.859 §5; 1979 c.762 §5; 1985 c.167
§6; 1991 c.459 §259; 1995 c.618 §65; 1997 c.154 §17](1) Subject to ORS 311.721, all
deferred special assessments for local improvement, including accrued
interest, become payable as provided in ORS 311.718 when:

(a) The taxpayer who claimed deferral of collection of special
assessment for local improvement on the homestead dies.

(b) The homestead with respect to which deferral of collection of
special assessment for local improvement is claimed is sold, or a
contract to sell is entered into, or some person other than the taxpayer
who claimed the deferral becomes the owner of the property.

(c) The homestead with respect to which deferral of special
assessment for local improvement is claimed is no longer the homestead of
the taxpayer who claimed the deferral, except in the case of a taxpayer
required to be absent from the homestead by reason of health.

(2) The taxpayer or the taxpayer’s representative shall have a duty
to inform the Department of Revenue of the occurrence of an event
described in this section on or before December 31 following the event’s
occurrence. [1977 c.859 §6; 1985 c.167 §7; 1997 c.154 §18] (1) Except as provided in
ORS 311.722, when any of the circumstances listed in ORS 311.716 occurs,
the amounts of deferred special assessment for local improvement,
including accrued interest, shall be due and payable on August 15 of the
year following the calendar year in which the circumstance occurs, except
as provided in ORS 311.721.

(2) If the amounts falling due as provided in this section are not
paid on the indicated due date, the amounts shall be deemed delinquent as
of that date and the homestead shall become subject to foreclosure as
provided in ORS 311.711. [1977 c.859 §7; 1985 c.167 §8] (1)
Notwithstanding ORS 311.716 and 311.718, when one of the circumstances
listed in ORS 311.716 occurs, the spouse of the taxpayer who claimed the
deferral may elect to continue the homestead in its deferred status if:

(a) The spouse of the taxpayer is or will be 60 years of age or
older not later than six months from the day the circumstances listed in
ORS 311.716 occur; and

(b) The homestead is the homestead of the spouse of the taxpayer
and meets the requirements of ORS 311.706.

(2) The election under subsection (1) of this section to continue
the property in its deferred status by the spouse shall be filed in the
same manner as a claim for deferral is filed under ORS 311.704, not later
than August 15 of the year following the calendar year in which the
circumstances listed in ORS 311.716 occur. Thereupon, the homestead with
respect to which the deferral is claimed shall continue to be subject to
special assessment deferral and the appropriate local officials shall
cancel all actions taken under ORS 311.718 and make any necessary
correcting entries in their records. Subject to ORS 311.729, the deferral
shall continue until the special assessment for local improvement becomes
delinquent under ORS 311.718. [1977 c.859 §8; 1985 c.167 §12](1) If the taxpayer who claimed the
deferral of special assessment for local improvement dies, or if a spouse
who continued the deferral under ORS 311.702 to 311.735 dies, the
Department of Revenue may extend the time for payment of the special
assessment for local improvement and interest accruing with respect to
the special assessment for local improvement becoming due and payable
under ORS 311.718 if:

(a) The homestead property becomes property of an individual or
individuals:

(A) By inheritance or devise; or

(B) If the individual or individuals are heirs or devisees, as
defined under ORS 111.005, in the course of settlement of the estate;

(b) The individual or individuals commence occupancy of the
property as a principal residence on or before August 15 of the calendar
year following the calendar year of death; and

(c) The individual or individuals make application to the
department for an extension of time for payment of the deferred special
assessment for local improvement and interest prior to August 15 of the
calendar year following the calendar year of death.

(2)(a) Subject to paragraph (b) of this subsection, an extension
granted under this section shall be for a period not to exceed five years
after August 15 of the calendar year following the calendar year of
death. The terms and conditions under which the extension is granted
shall be in accordance with a written agreement entered into by the
department and the individual or individuals.

(b) An extension granted under this section shall terminate
immediately if:

(A) The homestead property is sold or otherwise transferred by any
party to the extension agreement;

(B) All of the heirs or devisees who are parties to the extension
agreement cease to occupy the property as a principal residence; or

(C) The homestead property, a manufactured structure or floating
home, is moved out of the state.

(3) If the department has reason to believe that the homestead
property is not sufficient security for the deferred special assessment
for local improvement and interest the department may require the
individual or individuals to furnish a bond conditioned upon payment of
the amount extended in accordance with the terms of the extension. The
bond shall not exceed in amount double the special assessment for local
improvement with respect to which extension is granted.

(4) During the period of extension, and until paid the deferred
special assessment for local improvement shall continue to accrue
interest in the same manner and at the same rate as provided under ORS
311.674 (3). No interest shall accrue upon interest. [1985 c.167 §10] (1)
Subject to subsection (2) of this section, all or part of the amounts of
deferred special assessment for local improvement, and accrued interest,
may at any time be paid to the Department of Revenue by:

(a) The taxpayer who filed the claim for deferral or the taxpayer’s
spouse.

(b) The next of kin of the taxpayer who filed the claim for
deferral, the taxpayer’s heir at law, the taxpayer’s child or any person
having or claiming a legal or equitable interest in the property.

(2) A person referred to in subsection (1)(b) of this section may
make the payments only if no objection is made by the taxpayer who filed
the claim for deferral within 30 days after the department deposits in
the mail notice to the taxpayer who filed the claim that the payment has
been tendered.

(3) Any payments made under this section shall be applied first
against accrued interest and any remainder against the deferred special
assessment for local improvement. A payment made pursuant to this section
does not affect the deferred status of the homestead. Unless otherwise
provided by law, the payment does not give the person paying the deferred
special assessment any interest in the property or any claim against the
estate, in the absence of a valid agreement to the contrary. [1977 c.859
§9; 1985 c.167 §13](1) When any deferred special assessment for local improvement,
including accrued interest, is collected, the moneys shall be credited to
a special account and the appropriate entries shall be made evidencing
payment on the bond lien docket or assessment lien record. The
appropriate local officer shall remit the amount of deferred special
assessment, and accrued interest, to the Department of Revenue. The
remittance shall be accompanied by an explanation giving a description of
the homestead for which the special assessment for local improvement was
collected, and a statement of the special assessment amounts and the
accrued interest amounts collected.

(2) The department shall enter the amount received against the
accounts which have been set up for the special assessment deferred
properties. The amount received shall be credited as provided in ORS
311.701. [1977 c.859 §10; 1979 c.762 §7; 1983 c.550 §15](1) At the time that a homestead
that is the subject of special assessment deferral is deeded to a unit of
local government at the close of collection proceedings, the appropriate
officer of the local government unit shall pay to the Department of
Revenue out of the general fund of the local government unit the amount
of deferred special assessment, and accrued interest, which was not
collected in the same manner as other deferred special assessments for
local improvement are paid over to the department when collected.

(2) Any amount paid over to the department under subsection (1) of
this section, if later collected, shall be paid to reimburse the general
fund of the local government unit and the necessary entries shall be made
upon the special assessment records. [1977 c.859 §11] Nothing in
ORS 311.702 to 311.735 is intended to or shall be construed to:

(1) Prevent the collection, by foreclosure, of delinquent property
taxes which have become a lien against the homestead that is the subject
of special assessment deferral provided in ORS 311.702 to 311.735.

(2) Prevent the granting of deferral of property taxes pursuant to
ORS 311.666 to 311.701.

(3) Affect any provision of a mortgage or other instrument relating
to the homestead.

(4) Prevent the collection, by appropriate collection proceeding,
of delinquent special assessment installments which are a lien against
the homestead but which have not been deferred as provided in ORS 311.702
to 311.735. Upon determination by the local government unit that any
nondeferred installment is in default, the whole sum, including deferred
amounts of the special assessment for local improvement shall become due
and payable at once. [1977 c.859 §12](1) Upon receipt of the
information needed to make payments of the deferred special assessment
amounts, the Department of Revenue shall make payment to the appropriate
local officer. Payment shall be made from the revolving account
established under ORS 311.701. Based on the information received, the
department shall pay:

(a) All deferred special assessment amounts accruing between
January 1 and June 30 of the year on or before August 1;

(b) All deferred special assessment amounts accruing between July 1
and December 31 of the year on or before February 1; and

(c) The special assessment improvement amount balance, including
amounts of the special assessment not yet due and payable, that is
attributable to a single homestead that has been granted deferral under
ORS 311.702 to 311.735, if the special assessment improvement amount is
less than $1,000 for the year in which deferral is first claimed.

(2) The department shall maintain accounts for each specially
assessed deferred property and shall accrue interest on the gross amount
of special assessment for local improvement advanced. [1977 c.859 §13;
1980 c.19 §9; 1983 c.550 §16; 1997 c.154 §19]
(1) When an event described under ORS 311.716 occurs with respect to a
homestead for which the Department of Revenue has prepaid special
assessment improvement amounts under ORS 311.730 (1)(c), the appropriate
local officer shall remit to the department the amount of the prepayment.

(2) The remittance shall be made on or before August 15 of the year
following the calendar year in which the event occurs, in an amount equal
to the amount of the prepayment not yet due and payable on the date of
the remittance, plus accrued interest on that amount.

(3) The department shall enter the amount received against the
account that has been set up for special assessment deferred property.
The amount received shall be credited as provided in ORS 311.701. [1997
c.154 §23]After September 20, 1985, it shall be unlawful
for any mortgage trust deed or land sale contract to maintain a clause or
statement which prohibits the owner from applying for the benefits of the
deferral of special assessment for local improvement as provided in ORS
311.702 to 311.735. Any such clause or statement in a mortgage trust deed
or land sale contract executed after September 20, 1985, shall be void.
[1985 c.167 §11] The Department of Revenue shall make any rules
necessary to carry out the provisions of ORS 311.702 to 311.735. [1977
c.859 §14]DISASTER AREA TAX DEFERRAL As used in ORS
311.740 to 311.780:

(1) “Commissioners” means the county court, board of county
commissioners or other governing body of a county.

(2) “Department” means the Department of Revenue.

(3) “Disaster area” means an area within the State of Oregon which
the Governor of the State of Oregon has named and declared to be a
disaster area.

(4) “Land” means agricultural land or rangeland under farm use as
defined in ORS 215.203 or 308A.056.

(5) “Taxes” means ad valorem taxes, assessments, fees and charges
entered on the assessment and tax roll against land as defined in this
section.

(6) “Taxpayer” means the person or persons who pay taxes upon land
as defined in this section. [1977 c.695 §1; 1999 c.314 §67] (1)
Subject to ORS 311.750, the taxpayer who has land situated in a disaster
area and whose land is adversely affected by the disaster area may, on or
before September 1 of each year, elect to defer the taxes levied on the
land of the taxpayer for that year. To exercise the option, each taxpayer
shall file a claim for deferral with the commissioners on or before
September 1 of each year in which the taxpayer claims the deferral. The
commissioners shall examine the application and certify that the
taxpayer’s property is adversely affected by the disaster. After
certifying that the property is adversely affected by the disaster, the
commissioners shall forward the application to the Department of Revenue.

(2) When the taxpayer exercises an option to defer taxes for any
year by filing a claim for deferral under subsection (1) of this section,
it shall have the effect of deferring payment of the taxes levied against
the land of the taxpayer for the period of time the area continues to be
designated a disaster area. [1977 c.695 §2] In order to qualify for tax deferral under
ORS 311.740 to 311.780, the property must meet all of the following
requirements when the claim is filed and each year thereafter so long as
the payment of taxes by the taxpayer is deferred:

(1) The property must be located in a disaster area.

(2) If the taxpayer is not the owner of the land, the taxpayer
shall obtain written approval from the owner of the land to defer the
taxes on the land under ORS 311.740 to 311.780.

(3) Property must be land as defined in ORS 311.740. [1977 c.695 §3]
When the area in which the land is located ceases to become a disaster
area, the deferred taxes will be due and payable as follows:

(1) One-fifth (20 percent) of the deferred taxes shall be payable
on or before November 15 of the year following the close of the calendar
year in which the termination of the disaster area designation has
occurred and November 15 of each year thereafter.

(2) Interest shall accrue against the unpaid taxes and shall be
paid with each one-fifth payment for the period of time the taxes have
remained unpaid at the rate provided in ORS 311.775.

(3) The amounts designated in subsections (1) and (2) of this
section shall be paid directly to the Department of Revenue on or before
November 15 of each year in which they are due.

(4) If the amounts falling due as provided in this section are not
paid on the indicated due date, such amounts shall be deemed delinquent
as of that date and the property shall be subject to foreclosure as
provided in ORS 311.771.

(5) All moneys collected by the department pursuant to this section
shall be deposited into the General Fund. [1977 c.695 §4](1) Notwithstanding ORS 311.755, all or part of the deferred taxes
and accrued interest may be paid at any time to the Department of Revenue.

(2) When the deferred taxes and accrued interest are paid in full
and the property is no longer subject to tax deferral under ORS 311.740
to 311.780, the department shall prepare and record in the county in
which the property is located a satisfaction of deferred property tax
lien. [1977 c.695 §5](1) On its approval of an application to
defer taxes on land, the Department of Revenue shall record in each
county in which there is tax deferred property under ORS 311.740 to
311.780 in the mortgage record of the county the list of the tax deferred
properties of that county. The list shall contain a description of the
property as listed on the assessment roll together with the name of the
owner listed thereon.

(2) The recording of the tax deferred properties under subsection
(1) of this section gives notice that the department claims a lien
against those properties in the amount of the deferred taxes plus
interest, even though the amount of taxes or interest is not listed.
[1977 c.695 §6] (1) The Department
of Revenue shall have a lien against the tax deferred property for the
payment of the deferred taxes plus interest thereon. The liens for
deferred taxes shall attach to the property on July 1 of the year in
which the taxes were assessed. The deferred property tax liens shall have
the same priority as real property tax liens except that the lien of
mortgages or trust deeds which are recorded prior in time to the lien for
deferred taxes under ORS 311.740 to 311.780 shall be prior to the liens
for deferred taxes.

(2) The lien may be foreclosed by the department as if it were a
purchase money mortgage under ORS chapter 88. The court may award
reasonable attorney fees to the prevailing party in a foreclosure action
under this section.

(3) Receipts from foreclosure proceedings and from voluntary
payments for deferred taxes shall be paid by the department to the
General Fund. [1977 c.695 §7; 1981 c.897 §48; 1995 c.618 §66](1) If eligibility for deferral of taxes is
established as provided in ORS 311.740 to 311.780, the Department of
Revenue shall notify the county assessor and the county assessor shall
show on the current ad valorem assessment and tax roll which property is
tax deferred property by an entry clearly designating such property as
tax deferred property.

(2) When requested by the department, the tax collector shall send
to the department as soon as the taxes are extended on the roll the tax
statement for each tax deferred property.

(3) Interest shall accrue on the deferred taxes at the rate of nine
percent per annum. [1977 c.695 §8] (1)
Upon receipt of the notification from the Department of Revenue of the
amount deferred on tax deferred property under ORS 311.740 to 311.780,
the State Treasurer shall pay to the respective county tax collectors an
amount equivalent to the full amount of tax listed by the department less
three percent thereof.

(2) The department shall maintain accounts for each deferred
property and shall accrue interest on the gross amount of taxes advanced.

(3) The funds provided for the payment made pursuant to subsection
(1) of this section shall be made as investments from the excess funds
mentioned in ORS 293.701 (2)(o). [1977 c.695 §9; 1980 c.19 §10; 1993 c.18
§75]COMPROMISE, ADJUSTMENT AND SETTLEMENT OF TAXESExcept as may be specifically provided by law, no county court
shall have authority to compromise any tax or taxes levied and charged on
the tax roll of any year, or to abate interest or other lawful charges
thereon, except where litigation involving the validity of such tax or
taxes is pending or seriously threatened and there is a grave legal
question as to such validity. [Formerly 311.705] If the
tax collector and the district attorney for any county determine that
taxes on personal property that are delinquent are for any reason wholly
uncollectible, the tax collector and district attorney may request, in
writing, the county court for an order directing that the taxes be
canceled. The court, when so requested, may in its discretion order and
direct the tax collector to cancel such uncollectible personal property
taxes. The order shall be entered in the journal of the county court.
[Formerly 311.710; 1993 c.6 §6](1) A county governing body may cancel all delinquent taxes and
the interest and penalties thereon accrued upon property donated to any
incorporated city or town or any park and recreation district organized
and operating under ORS chapter 266 for parks, playgrounds or a city
hall. This section does not apply if the city, town or park and
recreation district makes any payment to the owner, either directly or
indirectly, for the property.

(2) A county governing body may cancel all delinquent real property
taxes and interest and penalties due thereon from any taxpayer where the
total of the same is less than $5, when in the judgment of the county
governing body the cost of collecting the same will be greater than the
amount to be collected.

(3) A county governing body may cancel all delinquent personal
property taxes and the interest and penalties thereon due from any
taxpayer where the total of the same is less than $5 and in the judgment
of the county governing body the cost of collecting the same will be
greater than the amount to be collected.

(4) Property taxes that are deferred under the senior or disabled
person homestead deferral program established under ORS 311.666 to
311.701, special assessments for local improvements that are deferred
under ORS 311.702 to 311.735 or property taxes that are deferred under
the disaster area tax deferral program established under ORS 311.740 to
311.780 are not delinquent taxes for purposes of this section. A county
governing body may not cancel any deferred taxes, deferred special
assessments or interest or penalties that accrue with respect to deferred
taxes or deferred special assessments described in this subsection.
[Formerly 311.715; 1983 c.773 §1; 1993 c.6 §7; 2003 c.704 §1](1) Prior
to July 1, 2010, a county governing body may cancel all delinquent taxes
and the interest and penalties thereon accrued upon property donated to
this state or any municipal corporation or political subdivision of this
state or private nonprofit corporation for the purposes of providing low
income housing, social services or child care or, in the case of a
nonprofit corporation, for the public purposes of the nonprofit
corporation. This section does not apply if the state or any municipal
corporation or political subdivision of this state or private nonprofit
corporation makes any payment to the owner, either directly or
indirectly, for the property.

(2) Property taxes that are deferred under the senior or disabled
person homestead deferral program established under ORS 311.666 to
311.701, special assessments for local improvements that are deferred
under ORS 311.702 to 311.735 or property taxes that are deferred under
the disaster area tax deferral program established under ORS 311.740 to
311.780 are not delinquent taxes for purposes of this section. A county
governing body may not cancel any deferred taxes, deferred special
assessments or interest or penalties that accrue with respect to deferred
taxes or deferred special assessments described in this subsection. [1991
c.615 §2; 1993 c.168 §9; 1997 c.752 §1; 1999 c.487 §4; 2003 c.704 §2] The
county court of each county may compromise all taxes, interest and
penalties upon any land conveyed to the United States by gift, grant or
devise by any person, under the terms of section 8 of the Act of Congress
approved June 28, 1934, public document No. 482, known as the Taylor
Grazing Act. However, this section does not apply to exchanges of real
property made under the provisions of such Act. [Formerly 311.717](1) If taxes are
levied or assessed upon lands that are a portion of the assets of the
Common School Fund while held under certificate or contract of sale and
the certificate or contract is canceled by the Department of State Lands,
such taxes or assessments shall become void upon receipt of written
notice from the Director of the Department of State Lands of cancellation
of the certificate or contract of sale. Officials having charge of the
records of taxes and assessments on lands included in certificates or
contracts of sale so canceled shall note on their records the word
“invalidated,” and the date of cancellation.

(2) This section does not apply to irrigation or drainage
districts’ tax liens if the irrigation or drainage districts were
organized prior to the inception of the department’s lien. [Formerly
311.720]REFUNDS (1) Subject
to subsection (2) of this section, the county governing body shall
refund, out of the refund reserve account provided in ORS 311.807, or the
unsegregated tax collections account provided in ORS 311.385, taxes on
property collected by an assessor or tax collector pursuant to a levy of
the assessor or of any taxing district or tax levying body or pursuant to
ORS 311.255, plus interest thereon as provided in ORS 311.812, in the
following cases:

(a) To the person described in ORS 309.100 (1) and in whose name a
petition was filed, whenever a change in the value of property is ordered
by a county board of property tax appeals and no appeal is taken or can
be taken from the board’s order, or whenever ordered by the Oregon Tax
Court or the Supreme Court and the order constitutes a final
determination of the matter;

(b) To the person who has sought and obtained an order from the
Department of Revenue under ORS 306.115, whenever a change in the value
of property is ordered by the department and no appeal is taken or can be
taken from the order of the department;

(c) To the person who meets the criteria described in ORS 305.275
and in whose name an appeal is filed under ORS 305.275, whenever ordered
by the Oregon Tax Court or Supreme Court and the order constitutes a
final determination of the matter;

(d) Whenever a change in the value of property is made under ORS
309.115 upon resolution of an appeal and no separate appeal of the value
of the property was taken for the year of the change:

(A) To the person in whose name the appeal was filed, for each year
after the year for which the appeal was filed in which that person was
listed as the owner or an owner or the person in whose name the property
was assessed; and

(B) To the owner of record on the tax roll at the time of refund,
each year thereafter;

(e) To the owner of record on the tax roll at the time of refund,
whenever taxes are collected against real or personal property not within
the jurisdiction of the tax levying body;

(f) Except as provided in ORS 310.143, to the owner of record on
the tax roll at the time of refund, whenever, through excusable neglect,
or through an error subject to correction under ORS 311.205 taxes on
property are paid in excess of the amount legally chargeable thereon, and
then only in the amount of money collected in excess of the amount
actually due; or

(g) Except as provided in ORS 311.808, to the payer of the tax
whenever any person pays taxes on the property of another by mistake of
any kind.

(2)(a) Except as provided in paragraphs (b) and (c) of this
subsection, a refund of taxes may not be allowed or made after six years
from the assessment date for the tax year for which the taxes were
collected.

(b) A refund of taxes may be allowed or made under subsection
(1)(f) or (g) of this section after the period described in paragraph (a)
of this subsection if, before the expiration of the period, a written
claim for refund of the taxes is filed by the taxpayer with the county
governing body.

(c) The county governing body shall order a refund of taxes to be
paid as specified in subsection (1) of this section without the filing of
a written claim and without regard to the period specified under
paragraph (a) of this subsection upon receipt of a copy of an order by
the Department of Revenue, the Oregon Tax Court or the Supreme Court that
constitutes a final determination that is not subject to appeal.

(3)(a) Upon request of the owner or an owner of any taxable
property or the person in whose name the property is assessed, or the
owner of record on the tax roll at the time of refund, whichever is
applicable, and with the approval of the tax collector, the county
governing body may authorize refunds payable under subsection (1)(a) to
(e) of this section to be made by crediting the total tax liability
account of the requester with the amount of the refund. The total tax
liability account is the total amount of tax that has been extended or
charged against a particular property tax account as limited by section
11b, Article XI of the Oregon Constitution.

(b) In the case of a refund or credit payable to a single requester
that results from an order constituting a final determination of a matter
as described under subsection (1)(a), (b) or (c) of this section, a
county governing body may elect to pay the refund or apply the credit in
equal periodic installments over not more than the five-year period that
begins on the date that the order is issued if the amount to be refunded
or credited exceeds the lesser of $250,000 or one-quarter of one percent
of the total amount of taxes on property imposed within the county within
the limits of section 11b, Article XI of the Oregon Constitution, as
listed on the certificate last prepared under ORS 311.105.

(c) If a county governing body elects to pay a refund or credit
under the provisions of paragraph (b) of this subsection, and the
election will result in a hardship to a requester, the requester may
appeal the election to the tax court as provided in ORS 305.404 to
305.560.

(4) Immediately upon payment of the refund and any interest
thereon, the tax collector shall make the necessary correcting entries in
the records of the office of the tax collector. ORS 294.305 to 294.565 do
not apply to refunds made out of the refund reserve account or the
unsegregated tax collections account.

(5) A refund is not required under this section for any tax year if
the amount of the refund would be $10 or less. Any amount not refunded
under this subsection shall be distributed to taxing districts in the
same manner that other taxes are distributed.

(6) As used in this section, “owner of record on the tax roll at
the time of refund” means the owner or an owner of the property or the
person in whose name the property is assessed on the tax roll last
certified and delivered to the tax collector under ORS 311.105 and
311.115. [1959 c.554 §2 (enacted in lieu of 311.805); 1961 c.533 §50;
1971 c.737 §3; 1973 c.347 §1; 1975 c.395 §3; 1979 c.702 §1; 1985 c.162
§10; 1991 c.459 §260; 1993 c.6 §3; 1993 c.270 §60; 1995 c.650 §71; 1997
c.541 §§295,296; 2003 c.38 §1; 2005 c.394 §1] (1)
The county treasurer may maintain an account designated as the refund
reserve account. The refund reserve account shall consist of the funds
deposited by the treasurer under subsection (2) of this section and any
funds deposited under ORS 311.160, plus interest earned thereon.

(2)(a) Each year, the treasurer may deposit in the refund reserve
account, from the unsegregated tax collections account, an amount equal
to 100 percent of the anticipated annual refunds for the county.

(b) Any deposit into the refund reserve account from taxes
collected in November shall not exceed two-thirds of the total
anticipated annual refunds for the county.

(3) The moneys in the refund reserve account shall first be used to
pay refunds determined to be due under ORS 311.806.

(4) If the moneys in the refund reserve account are insufficient to
pay refunds at any time, refunds shall be made out of the unsegregated
tax collections account. If funds are not available in either the refund
reserve account or the unsegregated tax collections account, the county
governing body may delay payment of the refunds until such time as
sufficient funds are available.

(5) If, at the end of the fiscal year, the balance in the refund
reserve account exceeds the amount necessary to pay estimated refunds,
the treasurer shall distribute the excess to the unsegregated tax
collections account.

(6) The Department of Revenue shall provide by rule the method to
be used to calculate anticipated annual refunds for the county. [1991
c.459 §266; 1993 c.650 §3; 2005 c.94 §65]A refund of property taxes under ORS 311.806 (1)(g) may not
be made on real property or a manufactured structure when all of the
following conditions are present:

(1) A mortgagee has requested the tax statement for the property
under ORS 311.252 and has paid the tax on the property.

(2) The tax roll shows payment of the taxes, and thereafter the
property is sold to a bona fide purchaser. [1975 c.395 §2; 1989 c.297 §2;
1993 c.270 §71; 2003 c.38 §2]
(1) Except as provided in subsection (2) of this section, interest may
not be paid upon any tax refunds made under ORS 311.806.

(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 311.205 of an
error made by the assessor 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.

(h) Refunds due to a claim for a war veteran’s exemption for a
prior tax year that is filed pursuant to ORS 307.262.

(3) 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 were
given at the time the taxes were paid, interest shall be computed only on
the net amount of taxes to be refunded. [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] If a refund of ad valorem
property tax is ordered by a court of competent jurisdiction other than a
court mentioned in ORS 311.806 (1)(a), the refund and any interest
ordered to be paid thereon shall be refunded out of the unsegregated tax
collections account established under ORS 311.385. [1987 c.301 §2](1) Whenever any property value or claim for exemption or
cancellation of a property tax assessment is appealed to the tax court
after taxes on the property have been imposed, the tax court shall notify
the county treasurer of the appeal not later than the following October
15, if the appeal is not finally resolved before the end of the tax year
to which the appeal relates and the dollar difference between the total
value asserted by the taxpayer and the total value asserted by the
opposing party exceeds one-fourth of one percent (0.0025) of the total
assessed value in the county, or if the appeal relates to property
assessed under ORS 308.505 to 308.665, and the value of such property
asserted by the opposing party and attributable to the county exceeds
one-fourth of one percent (0.0025) of the total assessed value in the
county. After notification, the county treasurer shall set aside, if so
ordered by the county governing body, from taxes collected in the current
tax year, an interest bearing reserve account as provided in this section.

(2) The reserve shall consist of an amount representing that
portion of taxes paid by the petitioner attributable to the amount of
value in dispute for each tax year that the appeal remains unresolved.
Upon termination of the controversy, the principal amount in the account
necessary to pay any refund, and any interest provided for under ORS
311.812, shall be paid to the petitioner. Any excess remaining in the
reserve after termination of the controversy and payment of a refund, if
any, shall be deposited in the unsegregated tax collections account in
full satisfaction of the tax due on the property.

(3) If the final resolution of the controversy results in
additional taxes due on the property, the amount in the reserve account
shall be deposited into the unsegregated tax collections account and
shall be distributed according to the distribution percentage schedule
for the current tax year prepared in accordance with ORS 311.390. The
additional taxes shall be collected as provided in ORS 311.513. [1991
c.459 §265; 1993 c.270 §63; 1995 c.256 §8; 1995 c.650 §72; 1997 c.541
§§299,300; 2003 c.274 §4]If a special tax to raise funds for a specified
purpose is levied in a school district, road district, irrigation
district or drainage district and the project or specific purpose for
which the tax is levied is thereafter definitely abandoned, either wholly
or in part, or the fund raised by the tax or any portion thereof remains
unexpended for a period of two years, after the levy of the tax, the
county court at the written request of the directors of the district may,
by resolution, after giving 10 days’ previous notice by one publication
thereof in a newspaper of general circulation, published in the county,
provide for the refunding of the tax or portion of tax so remaining
unexpended to the taxpayers who theretofore paid the tax and for the
cancellation of the unpaid tax or the like proportion thereof that has
become delinquent. The county court shall take such action by resolution
spread upon its journal. Repayment shall be made by orders drawn on the
county treasurer for the several amounts and issued to the several
taxpayers shown by the tax records to have originally made the payments.
Cancellation of unpaid taxes shall be effected by noting the cancellation
thereof on the tax records of the county.(1) Whenever in any year the boundaries
of a taxing district have been reduced by proceedings occurring after the
date provided in ORS 308.225, and whenever such changes in boundaries
were not disregarded by the county assessor as required by ORS 308.225,
and as a result thereof taxes have been levied and collected upon the
reduced territory of such district, which taxes were not levied and
extended upon the territory detached from such district, the county
governing body shall refund out of the unsegregated tax collections
account to the taxpayers of the territory upon which the levy was imposed
and the taxes collected, the proportionate amount of money in excess of
the amount that would have been collected from the territory comprising
the entire district had the levy been uniform throughout the district. A
written claim for refund of such collection shall be filed with the
county governing body within six years from the assessment date for the
fiscal year for which the taxes were collected.

(2) Whenever in any year the boundaries of a taxing district have
been reduced by boundary changes pursuant to law after the date provided
in ORS 308.225, and such changes in boundaries have been disregarded by
the county assessor as required by ORS 308.225, and as a result thereof
taxes were levied upon property within such withdrawn area by such
district and also for the same tax year by another taxing district
providing the same service or services, subjecting such property to
double taxation for any tax year, the county governing body shall refund
out of the unsegregated tax collections account to the taxpayers of the
territory upon which the levy was imposed and the tax was collected the
proportionate amount of money in excess of the amount that would have
been paid by such taxpayers had the withdrawal been recognized by the
assessor as effective for the tax year involved; provided, all such
property shall remain liable for indebtedness incurred prior to the
boundary change as otherwise required by law. A written claim for refund
of such tax collection shall be filed with the county governing body
within two years from the assessment date for the fiscal year for which
the taxes were collected.

(3) If the claim is in proper form, the county governing body shall
take action by resolution spread upon its journal, and repayments shall
be made by orders drawn on the county treasurer for the several amounts
and issued to the several taxpayers shown by the tax records to have made
the payments originally.

(4) Immediately upon such reimbursement the tax collector shall
make the necessary correcting entries in the records of the office of the
tax collector. [1965 c.344 §40 (enacted in lieu of 311.820 and 311.825);
1979 c.702 §3; 1985 c.162 §11]PREPAYMENT OF TAXES FOR FACILITIES The Legislative Assembly finds that the
construction of a facility may have substantial economic impact upon
units of local government obligated to furnish services, buildings or
other resources in the area in which the facility is being constructed.
The Legislative Assembly further finds that this impact may occur in
advance of the time when sufficient real market value occasioned by
construction of the facility is added to the assessment and tax roll to
bear the facility’s portion of the costs of the governmental services,
buildings or other resources that the facility’s construction
necessitates. The purposes of ORS 311.850 to 311.870 is to provide a
method for prepaying ad valorem property taxes during the period of
planning and construction of the facility, in order that units of local
government may provide the services, buildings or other resources
necessitated without imposing an undue burden upon other properties
subject to taxation within the unit, and to provide for repayment of the
amounts prepaid. [1975 c.563 §1; 1991 c.459 §261; 2005 c.94 §66] As used in ORS
311.850 to 311.870, unless the context requires otherwise, “facility”
means:

(1) A thermal power plant, as defined in ORS 469.300.

(2) A hydroelectric power project, as described in ORS 543.010.

(3) Any building or improvement that is suitable for use for
industrial, commercial, manufacturing or warehousing purposes. [1975
c.563 §2](1) Any person proposing to construct a facility who has applied
for and obtained the necessary preliminary construction permits or
certificates and the governing body of any taxing unit obligated to
furnish services, buildings or other resources in the area in which the
construction is to take place may enter into an agreement to carry out
the purposes of ORS 311.850. An agreement entered into under this section
shall contain provisions pertaining to and in accordance with the
following:

(a) The payment of moneys to the taxing unit by the person
proposing to construct the facility. The person shall make the payment
prior to or during the period of the construction.

(b) The amounts of the payments to be made by the person proposing
to construct the facility and the dates for making the payments.

(c) A reduction in real market value for the facility for purposes
of computing the rate of levy of the taxing unit entering into the
agreement for each year of a period of years, not to exceed 10,
commencing on or in the course of completion of the construction of the
facility. The amount of reduction allowed by the agreement shall be a
percentage amount, not to exceed 50 percent, of the real market value of
the facility as of any assessment date affected by the reduction, and may
be fixed or graduated over the period of years for which the reduction is
allowed. The total reduction allowed by the agreement shall result in a
tax benefit for the facility that is estimated to be equivalent to the
total amount of payments made under the agreement to the taxing unit,
plus interest at the maximum rate of eight percent per annum from the
date of each payment. In no event, however, shall the total reduction in
real market value during the period of years of reduction cause a total
reduction in taxes that exceeds the total amount of moneys previously
paid plus interest.

(2) A copy of an agreement entered into under this section shall be
filed with the county assessor of each county in which a taxing unit that
is a party to the agreement is located.

(3) Prior to April 1 preceding the first tax year for which the
exemption granted by ORS 311.865 applies, the governing body of the
taxing unit that is a party to the agreement may certify to the county
assessor that all payments have been made to the taxing unit in
accordance with the terms of the agreement. The county assessor may not
grant the exemption for any year unless the county assessor has received
such certificate. Review of denial of an exemption under this section
shall be as provided by ORS 305.275. [1975 c.563 §3; 1979 c.772 §18; 1991
c.459 §262; 2005 c.94 §67] There shall be exempt from
the levy of the taxing unit that is the party to an agreement entered
into under ORS 311.860 for each tax year indicated in the agreement, the
percentage amount of real market value, allocable to or within the taxing
unit, of the facility specified in the agreement for that tax year. The
assessor shall modify the amount of the exemption or terminate the
exemption at such time as the assessor determines that the monetary value
of the exemption has equaled the amount of moneys paid by the facility
under the agreement plus interest. [1975 c.563 §4; 1991 c.459 §263] Moneys received by a
taxing unit pursuant to an agreement entered into under ORS 311.850 to
311.870 shall be considered a budget resource and shall not be offset
against the levy of the taxing unit. [1975 c.563 §5]PENALTIES(1) Violation of ORS 311.270 is a Class B
violation, and upon conviction, the court shall impose a fine of not less
than $100.

(2) Violation of ORS 311.350 is punishable, upon conviction, by a
fine not exceeding $500 or by imprisonment in the county jail not
exceeding six months.

(3) Violation of ORS 311.425 (1) is a Class A violation.

(4) If a tax collector fails to comply with any of the provisions
of law relating to the receiving and receipting of moneys and warrants
collected by the tax collector for taxes, the tax collector commits a
Class A violation, and upon conviction thereof, the court shall impose a
fine of not less than $100. The court before whom the tax collector is
tried shall declare the office of the tax collector vacant for the
remainder of the term of the tax collector.

(5) If a tax collector willfully returns as unpaid any tax which
has been paid to the tax collector, the tax collector shall be deemed
guilty of a misdemeanor and, upon conviction thereof, be punished by a
fine not exceeding $500, or by imprisonment not exceeding six months, or
both.

(6) If a tax collector or sheriff neglects or refuses to pay over
all moneys collected by the tax collector or sheriff for taxes to the
county treasurer, or neglects or refuses to make a return of delinquent
taxes of the county, or any other return or statement, as required by the
laws relating to the collection of property taxes, the tax collector or
sheriff shall be liable to be indicted therefor and, upon conviction, be
punished by a fine of not less than $100 nor more than $1,000, or by
imprisonment not less than six months nor more than six years, or by both.

(7) A person who knowingly makes a false oath under ORS 311.666 to
311.701 is guilty of perjury and shall be punished as provided by ORS
162.085. [Subsection (7) enacted as 1963 c.569 §23; 1971 c.743 §354; 1971
c.747 §19; 1979 c.689 §26; 1999 c.1051 §175]_______________