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Oregon /
Oregon Revised Statutes Chapter 311
Oregon Revised Statutes Chapter 311
426 sections · Oregon
- § 311.005 — Tax collector defined
- § 311.010 — County court defined
- § 311.015 — Recovery for false
- § 311.020 — Collection procedure
- § 311.065 — Deputies and clerical
- § 311.070 — Tax collecting
- § 311.075 — Tax collecting
- § 311.105 — Certificate of taxes
- § 311.110 — Warrant of clerk
- § 311.115 — Delivery of assessment
- § 311.120 — Adding uncollected tax
- § 311.125 — Entering delinquent
- § 311.135 — Restoration of current
- § 311.140 — Transcripts of
- § 311.145 — Supplying materials and
- § 311.150 — Additions, changes and
- § 311.165 — Collection of taxes
- § 311.205 — Correcting errors or
- § 311.206 — Additional taxes
- § 311.208 — Notice required when
- § 311.216 — Notice of intention to
- § 311.219 — Notice of intention to
- § 311.223 — Correction of rolls;
- § 311.226 — Tax deemed assessed and
- § 311.229 — Taxes added to rolls
- § 311.232 — Mandamus to require
- § 311.234 — Correction of maximum
- § 311.235 — Bona fide purchaser;
- § 311.250 — Tax statements; rules
- § 311.252 — Copy of tax statement
- § 311.253 — Use of computer record
- § 311.255 — Taxes, other charges of
- § 311.260 — Payment of taxes in
- § 311.265 — Payment of taxes with
- § 311.270 — Discounting county
- § 311.275 — Grantor and grantee or
- § 311.280 — Payment of taxes on
- § 311.285 — Rights of occupant or
- § 311.345 — Damages and interest
- § 311.350 — Money for distinct and
- § 311.356 — Receipt and notation by
- § 311.361 — Form of tax receipt;
- § 311.370 — Receipts for taxes
- § 311.375 — Forwarding state taxes
- § 311.385 — Deposit of property tax
- § 311.388 — Additional taxes or
- § 311.390 — Tax and interest
- § 311.391 — Notice to taxing
- § 311.392 — Countys option to
- § 311.395 — Periodic statements of
- § 311.405 — Tax as lien; priority;
- § 311.410 — Effect of property
- § 311.411 — Certificate of taxes
- § 311.412 — Effect of acquisition
- § 311.413 — Effect of acquisition
- § 311.414 — Date of acquisition for
- § 311.415 — Payment of taxes before
- § 311.420 — Dissipation, removal or
- § 311.425 — Removing timber before
- § 311.430 — Remedy of ORS 311.420
- § 311.455 — Tax on personal
- § 311.465 — Summary collection of
- § 311.467 — Review of assessors
- § 311.470 — Distraining property
- § 311.473 — Foreclosure sale of
- § 311.475 — Collecting and
- § 311.480 — Property tax due upon
- § 311.484 — Property tax bankruptcy
- § 311.489 — Bankruptcy collections
- § 311.505 — Due dates; interest on
- § 311.506 — Review of rate of
- § 311.507 — Discount allowed for
- § 311.508 — Disposition of interest
- § 311.512 — Collection of taxes on
- § 311.513 — Collection of
- § 311.514 — Computation of interest
- § 311.520 — When cities exempt from
- § 311.525 — Property acquired by
- § 311.531 — Tax collector to file
- § 311.545 — Notice of delinquent
- § 311.547 — Notice of delinquent
- § 311.549 — Delinquent taxes on
- § 311.550 — Return address on
- § 311.555 — Property owners to
- § 311.560 — Noting address on tax
- § 311.565 — Effect of tax collectors
- § 311.605 — Person defined for
- § 311.610 — Warrants to enforce
- § 311.625 — Recordation of warrant
- § 311.633 — Fee for service of
- § 311.635 — Execution; release of
- § 311.636 — Filing of electronic
- § 311.637 — Expiration and
- § 311.638 — Public access to
- § 311.639 — Seller of business
- § 311.641 — Bona fide purchaser of
- § 311.642 — Compromise property tax
- § 311.644 — Seizure and sale of
- § 311.645 — Charging personal
- § 311.650 — Collection of taxes on
- § 311.651 — Collection of taxes on
- § 311.655 — Companies assessed by
- § 311.656 — Notice to tax collector
- § 311.657 — Transcript of
- § 311.658 — Collection, payment of
- § 311.660 — State levy collection
- § 311.662 — Validity of state levy
- § 311.667 — Sunset of homestead
- § 311.668 — Eligibility of
- § 311.670 — Eligibility of property
- § 311.672 — Claim form; deadline;
- § 311.673 — State liens against
- § 311.674 — Listing of tax-deferred
- § 311.675 — Recording liens;
- § 311.676 — State to pay counties
- § 311.678 — Annual notice to
- § 311.679 — Estimate of deferred taxes;
- § 311.681 — Request for retroactive
- § 311.683 — Continued deferral
- § 311.684 — Circumstances requiring
- § 311.686 — Continuation of
- § 311.687 — Loss of eligibility for
- § 311.688 — Claim by surviving
- § 311.689 — Certification of
- § 311.690 — Voluntary payment of
- § 311.691 — Taxes unpaid before
- § 311.693 — Application to delay
- § 311.694 — Reimbursement of state
- § 311.695 — Joint and several
- § 311.696 — Limitations on effect
- § 311.700 — Deed or contract
- § 311.701 — Senior Property Tax
- § 311.745 — Election to defer taxes
- § 311.755 — Time for payment;
- § 311.759 — Voluntary payment;
- § 311.761 — Recordation of tax
- § 311.771 — Liens; priority;
- § 311.775 — Notice of deferral to
- § 311.780 — Payment of tax deferred
- § 311.785 — Authority to compromise
- § 311.790 — Cancellation of
- § 311.795 — Cancellation of
- § 311.800 — Compromise of taxes on
- § 311.804 — Cancellation of
- § 311.806 — Refund of taxes on real
- § 311.807 — Refund reserve account;
- § 311.808 — When refund on real
- § 311.812 — No interest on refunds
- § 311.813 — Refunds ordered by
- § 311.814 — Appeal of large amounts
- § 311.815 — Abandonment of purpose
- § 311.821 — Refunds authorized in
- § 311.860 — Agreement for
- § 311.865 — Exemption; amount;
- § 311.870 — Characterization of
- § 311.990 — Penalties
- § 311.005 — Tax
- § 311.010 — County
- § 311.015 — Recovery for false return or fraudulent act of tax collector
- § 311.020 — Collection procedure when offices of assessor and tax collector combined
- § 311.055 — Tax
- § 311.060 — Bond
- § 311.065 — Deputies and clerical assistance
- § 311.070 — Tax
- § 311.075 — Tax
- § 311.105 — Certificate of taxes levied or imposed; preparation; contents; delivery
- § 311.110 — Warrant of clerk authorizing collection of taxes
- § 311.115 — Delivery of assessment roll to tax collector; tax roll
- § 311.120 — Adding
- § 311.125 — Entering delinquent taxes on tax roll
- § 311.130 — [Repealed by 1965 c.344 §42]
- § 311.135 — Restoration of current assessment roll after destruction or damage
- § 311.140 — Transcripts of destroyed or damaged rolls showing unpaid taxes; corrections to
- § 311.145 — Supplying materials and clerical help to restore rolls
- § 311.150 — Additions, changes and corrections to rolls by voucher; preservation of
- § 311.160 — [1973 c.345 §4; 1979 c.689 §17;
- § 311.165 — Collection of taxes upon severance and removal of improvements from the land
- § 311.175 — [1991 c.459 §229b; repealed by
- § 311.177 — [1991 c.459 §229c; 1997 c.271 §10;
- § 311.179 — [1991 c.459 §229d; repealed by
- § 311.181 — [1991 c.459 §229e; repealed by
- § 311.183 — [1991 c.459 §229f; repealed by
- § 311.205 — Correcting errors or omissions in rolls; appeals; de minimis corrections;
- § 311.206 — Additional taxes resulting from correction of error or omission; date of
- § 311.207 — [1965 c.344 §18(1),(2),(9),(10)
- § 311.208 — Notice
- § 311.209 — [1965 c.344 §18(3) (enacted in
- § 311.210 — [Amended by 1955 c.720 §2; 1959
- § 311.211 — [1965 c.344 §18(4), (5), (6), (7)
- § 311.212 — [1991 c.459 §236; renumbered
- § 311.213 — [1965 c.344 §18(8) (enacted in
- § 311.215 — [Amended by 1981 c.897 §46;
- § 311.216 — Notice
- § 311.219 — Notice
- § 311.220 — [Amended by 1971 c.384 §1; 1989
- § 311.223 — Correction of rolls; filing statement of facts; notice to taxpayer; powers of
- § 311.232 — may be appealed to the tax court. An appeal of the value assigned under
- § 311.226 — Tax
- § 311.229 — Taxes
- § 311.232 — may be paid to the tax collector prior to the completion of the next
- § 311.232 — Mandamus to require placing omitted property on roll
- § 311.216 — to 311.232 fails to comply with ORS 311.216 to 311.232 on the discovery
- § 311.234 — Correction of maximum assessed value; conditions; three percent limitation;
- § 311.235 — Bona
- § 311.250 — Tax
- § 311.252 — Copy
- § 311.253 — Use of
- § 311.252 — applies
- § 311.255 — Taxes,
- § 311.260 — Payment of taxes in United States money
- § 311.265 — Payment of taxes with warrants
- § 311.270 — Discounting county orders prohibited
- § 311.275 — Grantor and grantee or buyer and seller proportionally liable
- § 311.280 — Payment of taxes on part of property assessed as one parcel; division; when
- § 311.285 — Rights
- § 311.290 — [Repealed by 1953 c.705 §2]
- § 311.325 — [Repealed by 1965 c.344 §42]
- § 311.330 — [Repealed by 1965 c.344 §42]
- § 311.335 — [Repealed by 1969 c.595 §17]
- § 311.340 — [Repealed by 1969 c.595 §17]
- § 311.345 — Damages and interest for failure to settle taxes on assessment roll or pay over
- § 311.350 — Money
- § 311.355 — [Repealed by 1965 c.344 §22
- § 311.356 — Receipt and notation by tax collector of property tax payments; crediting
- § 311.360 — [Repealed by 1965 c.344 §42]
- § 311.361 — Form
- § 311.365 — [Repealed by 1965 c.344 §42]
- § 311.370 — Receipts for taxes collected in advance of extension on the tax roll; entries
- § 311.373 — [1983 c.474 §1; repealed by 1993
- § 311.375 — Forwarding state taxes by county treasurers
- § 311.385 — Deposit of property tax moneys in unsegregated tax collections account; time
- § 311.388 — Additional taxes or penalties; deposit; distribution
- § 311.390 — Tax
- § 311.105 — (1)(c), for each governmental unit as shown in such certificate,
- § 311.391 — Notice
- § 311.392 — Countys
- § 311.390 — so that all taxes, assessments and charges advanced by the county will
- § 311.395 — Periodic statements of tax collections; crediting to funds; distribution to
- § 311.405 — Tax as
- § 311.410 — Effect
- § 311.411 — Certificate of taxes paid required to record instrument conveying real property
- § 311.411 — was enacted into law by
- § 311.412 — Effect
- § 311.413 — Effect
- § 311.414 — Date
- § 311.415 — Payment of taxes before entry of judgment or order in certain causes
- § 311.370 — shall apply to amounts assessed and collected under this subsection
- § 311.420 — Dissipation, removal or destruction of value of realty subsequent to assessment
- § 311.425 — Removing timber before paying taxes on timber or land prohibited; enjoining the
- § 311.430 — Remedy
- § 311.455 — Tax on
- § 311.460 — [Repealed by 1975 c.365 §4]
- § 311.465 — Summary collection of tax on property about to be removed, sold, dissipated or
- § 311.467 — Review
- § 311.165 — or 311.465, demands payment of taxes on real or personal property
- § 311.470 — Distraining property about to be removed from state or dissipated
- § 311.473 — Foreclosure sale of property to be removed from county; required notice by
- § 311.475 — Collecting and remitting taxes on property removed from one county to another
- § 311.480 — Property tax due upon bankruptcy; presenting claim
- § 311.484 — Property tax bankruptcy account
- § 311.405 — (2) and (3)(a) and (b) or 311.480; and
- § 311.484 — was enacted into law by
- § 311.485 — [Repealed by 1965 c.344 §42]
- § 311.489 — Bankruptcy collections efforts report
- § 311.489 — was enacted into law by
- § 311.500 — [1989 c.796 §§10,22; 1991 c.459 §253;
- § 311.505 — Due
- § 311.506 — Review
- § 311.505 — (2) that is charged and collected on property taxes that are due and
- § 311.507 — Discount allowed for certain late payments
- § 311.252 — (2) or 311.253, the mortgagee or other person has received from the
- § 311.508 — Disposition
- § 311.510 — Date
- § 311.512 — Collection of taxes on manufactured structures
- § 311.513 — Collection of additional taxes due upon resolution of appeal
- § 311.514 — Computation of interest when interest computation date falls on Saturday,
- § 311.515 — Partial payments
- § 311.520 — When
- § 311.525 — Property acquired by state remains subject to tax lien; cancellation of
- § 311.530 — [Amended by 1957 c.324 §9;
- § 311.531 — Tax
- § 311.540 — [Repealed by 1965 c.344 §42]
- § 311.545 — Notice
- § 311.547 — Notice
- § 311.549 — Delinquent taxes on machinery and equipment collectible as taxes on real or
- § 311.549 — was added to and made a
- § 311.550 — Return
- § 311.555 — Property owners to furnish addresses
- § 311.560 — Noting
- § 311.565 — Effect
- § 311.605 — Person
- § 311.610 — Warrants to enforce payments of taxes on personal property
- § 311.615 — Notice
- § 311.620 — Service of warrant
- § 311.625 — Recordation of warrant in lien record; lien on real and personal property
- § 311.630 — Procedure of ORS 311.605 to 311.642 mandatory
- § 311.633 — Fee
- § 311.635 — Execution; release of lien
- § 311.636 — Filing
- § 311.637 — Expiration and extension of electronic notice of warrant
- § 311.636 — expires 10 years after the Secretary of State files the electronic
- § 311.638 — Public
- § 311.639 — Seller
- § 311.640 — [Amended by 1955 c.720 §4; 1973
- § 311.641 — Bona
- § 311.639 — or otherwise;
- § 311.642 — Compromise property tax payment from purchaser of business personal property;
- § 311.644 — Seizure and sale of personal property or real property machinery and equipment
- § 311.645 — Charging personal property taxes against real property
- § 311.650 — Collection of taxes on real property of the United States held under contract
- § 311.651 — Collection of taxes on real property of public entity held under leasehold or
- § 311.651 — was enacted into law by
- § 311.655 — Companies assessed by Department of Revenue; tax as debt; lien for taxes;
- § 311.656 — Notice
- § 311.657 — Transcript of apportionment to counties; notice of levy
- § 311.658 — Collection, payment of state levy; informing State Treasurer of state levy for
- § 311.657 — and 311.375 and this section
- § 311.660 — State
- § 311.662 — Validity of state levy for payment of bonded indebtedness and interest; effect
- § 311.666 — Definitions for ORS 311.666 to 311.701
- § 311.667 — Sunset
- § 311.666 — to 311.701 may not be filed on or after December 2, 2032, and deferral
- § 311.668 — Eligibility of individuals by age or disability; limits on household income and
- § 311.672 — by:
- § 311.670 — Eligibility of property
- § 311.672 — Claim
- § 311.673 — State
- § 311.674 — Listing of tax-deferred property; interest accrual
- § 311.673 — and 311.679 and recorded under ORS 311.675 shall be for the actual
- § 311.675 — Recording liens; recording constitutes notice of state lien
- § 311.670 — (4)(b) and any fees paid by the department in connection with the
- § 311.676 — State
- § 311.677 — [1967 c.335 §34; repealed by 1977
- § 311.678 — Annual
- § 311.679 — Estimate of deferred taxes; lien; foreclosure; voluntary payment
- § 311.680 — [1963 c.569 §13; 1971 c.572 §4;
- § 311.681 — Request for retroactive deferral
- § 311.682 — [1963 c.569 §14; repealed by 1979
- § 311.683 — Continued deferral after Department of Transportation condemnation;
- § 311.684 — Circumstances requiring payment of deferred tax and interest
- § 311.686 — Continuation of deferral after circumstance requiring payment; time for
- § 311.687 — Loss
- § 311.688 — Claim
- § 311.689 — Certification of continuing eligibility
- § 311.690 — Voluntary payment of deferred tax and interest
- § 311.691 — Taxes
- § 311.692 — [1963 c.569 §19; 1967 c.335 §36;
- § 311.693 — Application
- § 311.691 — may not be granted unless the owner of the tax-deferred homestead files
- § 311.694 — Reimbursement of state for taxes uncollected after foreclosure
- § 311.695 — Joint
- § 311.696 — Limitations on effect of ORS 311.666 to 311.701
- § 311.700 — Deed
- § 311.701 — Senior
- § 311.674 — (3) shall, upon receipt, be credited to the revolving account and are
- § 311.701 — to fund the obligations for the following year. The department shall
- § 311.735 — by section 12 of this 2024 Act, all balances deferred under ORS 311.702
- § 311.702 — [1977 c.859 §1; 1979 c.762 §3;
- § 311.704 — [1977 c.859 §2; 1979 c.762 §4;
- § 311.706 — [1977 c.859 §3; 1983 c.550 §19;
- § 311.708 — [1977 c.859 §4; 1985 c.167 §5;
- § 311.711 — [1977 c.859 §5; 1979 c.762 §5;
- § 311.713 — [1977 c.859 §5a; 1979 c.762 §6;
- § 311.715 — [Amended by 1961 c.362 §1; 1965
- § 311.716 — [1977 c.859 §6; 1985 c.167 §7;
- § 311.717 — [Formerly 606.240; renumbered
- § 311.718 — [1977 c.859 §7; 1985 c.167 §8;
- § 311.720 — [Amended by 1967 c.421 §199;
- § 311.721 — [1977 c.859 §8; 1985 c.167 §12;
- § 311.722 — [1985 c.167 §10; repealed by 2024
- § 311.723 — [1977 c.859 §9; 1985 c.167 §13;
- § 311.725 — [1977 c.859 §10; 1979 c.762 §7;
- § 311.727 — [1977 c.859 §11; repealed by 2024
- § 311.729 — [1977 c.859 §12; repealed by 2024
- § 311.730 — [1977 c.859 §13; 1980 c.19 §9;
- § 311.731 — [1997 c.154 §23; repealed by 2024
- § 311.732 — [1985 c.167 §11; repealed by 2024
- § 311.735 — [1977 c.859 §14; repealed by 2024
- § 311.740 — Definitions for ORS 311.740 to 311.780
- § 311.745 — Election to defer taxes in disaster area; eligibility
- § 311.750 — Qualifications
- § 311.740 — to 311.780
- § 311.755 — Time
- § 311.759 — Voluntary payment; satisfaction of deferred property tax lien
- § 311.760 — [Repealed by 1965 c.344 §42]
- § 311.761 — Recordation of tax deferred properties; recording constitutes notice of lien
- § 311.780 — in the mortgage record of the county the list of the tax deferred properties
- § 311.765 — [Repealed by 1965 c.344 §42]
- § 311.770 — [Repealed by 1975 c.780 §16]
- § 311.771 — Liens;
- § 311.740 — to 311.780 shall be prior to the liens for deferred taxes
- § 311.775 — Notice
- § 311.780 — Payment of tax deferred amounts to county by state; availability of moneys
- § 311.785 — Authority to compromise taxes, abate interest or lawful charges
- § 311.790 — Cancellation of uncollectible property tax
- § 311.795 — Cancellation of delinquent taxes on certain donated property; cancellation
- § 311.780 — are not delinquent taxes for purposes of this section. A county
- § 311.796 — [1991 c.615 §2; 1993 c.168 §9;
- § 311.800 — Compromise of taxes on lands conveyed to United States
- § 311.804 — Cancellation of assessment or taxes on cancellation of certificate or contract
- § 311.805 — [Repealed by 1959 c.554 §1
- § 311.806 — Refund
- § 311.642 — (4), upon notification of the county governing body by the tax
- § 311.807 — Refund
- § 311.808 — When
- § 311.810 — [Repealed by 1965 c.344 §42]
- § 311.812 — No
- § 311.813 — Refunds ordered by certain courts
- § 311.814 — Appeal
- § 311.815 — Abandonment of purpose for which special tax levied; refund or cancellation of
- § 311.820 — [1955 c.759 §§1,2,3,4; repealed by
- § 311.821 — Refunds authorized in event of certain boundary changes of taxing districts;
- § 311.825 — [1957 c.335 §§1,2,3; 1961 c.522 §7;
- § 311.827 — [1969 c.605 §57; repealed by 1971
- § 311.830 — [1957 c.600 §2; repealed by 1965
- § 311.835 — [1957 c.600 §§3,4; repealed by
- § 311.840 — [1957 c.600 §§5,6,7; repealed by
- § 311.845 — [1957 c.600 §8; repealed by 1965
- § 311.850 — Findings
- § 311.855 — Definitions for ORS 311.850 to 311.870
- § 311.860 — Agreement for prepayment; contents; filing; certificate of payment
- § 311.865 — applies, the governing body of the taxing unit that is a party to the
- § 311.865 — Exemption; amount; termination
- § 311.870 — Characterization of prepaid taxes
- § 311.990 — Penalties
- § 311.666 — to 311.701 commits the crime of false swearing and shall be punished as