Chapter 311 — Chapter 311

ORS 311.005 “Tax collector” defined. 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]

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ORS 311.010 “County court” defined. 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]

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ORS 311.015 Recovery for false return or fraudulent act of tax collector. 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]

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ORS 311.020 Collection procedure when offices of assessor and tax collector combined. (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

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ORS 311.055 Tax collector. The county court or board of county commissioners of each county shall designate the tax collector thereof. [Amended by 1973 c.305 §1]

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ORS 311.060 Bond. 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]

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ORS 311.065 Deputies and clerical assistance. 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]

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ORS 311.070 Tax collecting functions of sheriff transferred to designated tax collector. 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 are transferred to the tax collector. [1973 c.305 §2; 1981 c.346 §10; 2017 c.315 §13]

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ORS 311.075 Tax collecting obligations transferred to tax collector; pending proceedings unaffected. (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

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ORS 311.105 Certificate of taxes levied or imposed; preparation; contents; delivery. (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

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ORS 311.110 Warrant of clerk authorizing collection of taxes. 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]

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ORS 311.115 Delivery of assessment roll to tax collector; tax roll. 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 or other delivery 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; 2019 c.360 §2]

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ORS 311.120 Adding uncollected tax to tax for succeeding year; placing property as to which tax adjudged void upon rolls; relisting, reassessment and relevying. (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

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ORS 311.125 Entering delinquent taxes on tax roll. Immediately after receipt of the tax roll each year

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ORS 311.130 [Repealed by 1965 c.344 §42]

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ORS 311.135 Restoration of current assessment roll after destruction or damage. (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

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ORS 311.140 Transcripts of destroyed or damaged rolls showing unpaid taxes; corrections to rolls; taxpayer petition for relief; unpaid taxes as liens. (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

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ORS 311.145 Supplying materials and clerical help to restore rolls. 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

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ORS 311.150 Additions, changes and corrections to rolls by voucher; preservation of vouchers. (1) In lieu of the procedures for additions, changes or corrections to the assessment and tax rolls authorized or required under ORS 309.120, 311.205, 311.370 (5), 311.645, 312.140 (2) and 358.495, the officer in possession of the roll shall 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

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ORS 311.160 [1973 c.345 §4; 1979 c.689 §17; 1981 c.178 §12; 1989 c.267 §2; 1993 c.650 §2; 1995 c.650 §90; 1997 c.541 §§275,276; 2001 c.114 §26; repealed by 2017 c.315 §14]

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ORS 311.165 Collection of taxes upon severance and removal of improvements from the land. (1) The assessor shall proceed to levy and the tax collector to collect the taxes described in this subsection in the manner set forth in subsections (2) to (5) of this section if, in the opinion of the assessor

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ORS 311.175 [1991 c.459 §229b; repealed by 2025 c.321 §10]

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ORS 311.177 [1991 c.459 §229c; 1997 c.271 §10; repealed by 2013 c.176 §3]

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ORS 311.179 [1991 c.459 §229d; repealed by 2013 c.176 §3]

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ORS 311.181 [1991 c.459 §229e; repealed by 2013 c.176 §3]

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ORS 311.183 [1991 c.459 §229f; repealed by 2025 c.321 §10]

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ORS 311.205 Correcting errors or omissions in rolls; appeals; de minimis corrections; remedies cumulative. (1) After the assessor certifies the assessment and tax roll to the tax collector, the officer in charge of the roll shall correct errors or omissions in the roll to conform to the facts, as follows

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ORS 311.206 Additional taxes resulting from correction of error or omission; date of delinquency; limitations; prepayment. (1)(a) Except as provided in subsections (4) and (5) of this section, 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 determined under subsections (2) and (3) of this section, to be collected and distributed in the same manner as other ad valorem property taxes imposed on the property

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ORS 311.207 [1965 c.344 §18(1),(2),(9),(10) (enacted in lieu of 311.210); 1971 c.574 §3; 1977 c.584 §1; 1979 c.692 §6; 1991 c.459 §234; 1997 c.541 §281; renumbered 311.216 in 1997]

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ORS 311.208 Notice required when current roll corrections increase value; time for payment of additional taxes; appeals. (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

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ORS 311.209 [1965 c.344 §18(3) (enacted in lieu of 311.210); 1979 c.692 §7; 1997 c.541 §282; renumbered 311.219 in 1997]

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ORS 311.210 [Amended by 1955 c.720 §2; 1959 c.56 §2; repealed by 1965 c.344 §17 (311.207, 311.209, 311.211 and 311.213 enacted in lieu of 311.210)]

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ORS 311.211 [1965 c.344 §18(4), (5), (6), (7) (enacted in lieu of 311.210); 1977 c.870 §37; 1993 c.270 §56; 1995 c.650 §70; 1997 c.541 §§283,284; renumbered 311.223 in 1997]

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ORS 311.212 [1991 c.459 §236; renumbered 311.226 in 1997]

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ORS 311.213 [1965 c.344 §18(8) (enacted in lieu of 311.210); 1975 c.704 §1; 1995 c.256 §7; renumbered 311.229 in 1997]

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ORS 311.215 [Amended by 1981 c.897 §46; renumbered 311.232 in 1997]

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ORS 311.216 Notice of intention to add omitted property to rolls; treatment of unreported or understated property; duty of tax collector. (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

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ORS 311.219 Notice of intention to assess omitted property. 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]

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ORS 311.220 [Amended by 1971 c.384 §1; 1989 c.297 §1; 1991 c.459 §237; renumbered 311.235 in 1997]

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ORS 311.223 Correction of rolls; filing statement of facts; notice to taxpayer; powers of assessor; appeals. (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 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 to the tax roll or rolls, with the proper valuation, and extend on the tax roll or rolls 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

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ORS 311.226 Tax deemed assessed and imposed in year for which property was omitted. 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]

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ORS 311.229 Taxes added to rolls become liens; delinquency of additional taxes; interest added for willful evasion; prepayment. (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

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ORS 311.232 Mandamus to require placing omitted property on roll. 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 individual, the relator shall give bond to the satisfaction of the court to pay all costs that may be recovered against the relator. [Formerly 311.215; 2017 c.315 §15]

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ORS 311.234 Correction of maximum assessed value; conditions; three percent limitation; filing deadline; appeals. (1)(a) The current owner of property or other person obligated to pay taxes imposed on property may petition the county assessor for a correction of the maximum assessed value of the property for the circumstances described in subsection (2) of this section

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ORS 311.235 Bona fide purchaser; when taxes become lien. 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]

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ORS 311.250 Tax statements; rules. (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

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ORS 311.252 Copy of tax statement to be sent to mortgagee paying taxes; procedure when information otherwise transmitted. (1) If a mortgagee is required or authorized to pay the ad valorem taxes on a manufactured structure or a floating home 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 or otherwise delivered 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

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ORS 311.253 Use of computer record to comply with ORS 311.250; agreement to use record instead of tax statements; rules. (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

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ORS 311.255 Taxes, other charges of taxing agencies and water improvement company charges collected with county taxes. (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

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ORS 311.260 Payment of taxes in United States money. 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]

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