Chapter 311 — Chapter 311

ORS 311.507 Discount allowed for certain late payments. (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

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ORS 311.508 Disposition of interest on late payments; certification of estimated interest. (1) Except as provided under subsection (2) of this section and notwithstanding ORS 311.505 (5)

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ORS 311.510 Date of delinquency. Taxes on real property not paid on or before May 15 are delinquent. Taxes on personal property or on real property machinery and equipment are delinquent whenever any third, or other specified installment, of the taxes is not paid on or before its due date, as provided in ORS 311.505. [Amended by 1979 c.703 §10; 2012 c.30 §7]

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ORS 311.512 Collection of taxes on manufactured structures. (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

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ORS 311.513 Collection of additional taxes due upon resolution of appeal. (1) Whenever any property value or claim for exemption or cancellation of a property tax assessment is appealed to the property value appeals board 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

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ORS 311.514 Computation of interest when interest computation date falls on Saturday, Sunday or legal holiday. 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]

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ORS 311.515 Partial payments. 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]

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ORS 311.520 When cities exempt from penalty and interest. (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

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ORS 311.525 Property acquired by state remains subject to tax lien; cancellation of interest and penalties. 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]

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ORS 311.530 [Amended by 1957 c.324 §9; repealed by 1965 c.344 §29 (311.531 enacted in lieu of 311.530)]

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ORS 311.531 Tax collector to file annual statement compiled from tax rolls. (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

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ORS 311.540 [Repealed by 1965 c.344 §42]

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ORS 311.545 Notice of delinquent taxes on real property. (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

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ORS 311.547 Notice of delinquent taxes on personal property. 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

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ORS 311.549 Delinquent taxes on machinery and equipment collectible as taxes on real or personal property. (1) The tax collector of a county in which property taxes on machinery and equipment are delinquent may, at the tax collector’s discretion, collect the delinquent taxes pursuant to

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ORS 311.550 Return address on envelope containing notice. 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]

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ORS 311.555 Property owners to furnish addresses. 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]

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ORS 311.560 Noting address on tax roll. 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]

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ORS 311.565 Effect of tax collector’s failure to keep address or give notice. 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]

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ORS 311.605 “Person” defined for ORS 311.605 to 311.642. As used in ORS 311.605 to 311.642, “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]

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ORS 311.610 Warrants to enforce payments of taxes on personal property. (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

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ORS 311.615 Notice of warrants. (1)(a) Notice of the warrants required by ORS 311.610 and the issue thereof, except as provided in ORS 311.620, shall be given by

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ORS 311.620 Service of warrant. 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]

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ORS 311.625 Recordation of warrant in lien record; lien on real and personal property. (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

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ORS 311.630 Procedure of ORS 311.605 to 311.642 mandatory. 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 311.642, 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]

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ORS 311.633 Fee for service of warrant under ORS 311.605 to 311.642. The fee for service of a warrant pursuant to ORS 311.605 to 311.642 by publication, by mail or by personal service is $20. If service of a warrant pursuant to ORS 311.605 to 311.642 is by personal service, an additional fee equivalent to the amount collected for serving a summons or subpoena to one party under ORS 21.300 (1)(a) may be charged. [1977 c.218 §2; 1983 c.93 §1; 2009 c.54 §2]

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ORS 311.635 Execution; release of lien. (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

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ORS 311.636 Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State; electronic notice of release or cancellation; fees. (1) As used in ORS 311.636 to 311.642

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ORS 311.637 Expiration and extension of electronic notice of warrant. (1) Except as otherwise provided in this section, an electronic notice of a warrant transmitted under ORS 311.636 expires 10 years after the Secretary of State files the electronic notice

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ORS 311.638 Public access to electronic notices. The Secretary of State shall provide the public with access to information relating to electronic notices of warrants and release and cancellation of warrants transmitted for filing pursuant to ORS 311.636 under the same conditions, in the same form and to the same extent that the Secretary of State provides information relating to financing statements the Secretary of State files pursuant to ORS chapter 79A. [2015 c.444 §4]

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ORS 311.639 Seller of business personal property to provide purchaser with property tax disclosure notice. A seller of business personal property shall provide a prospective purchaser of the property with a disclosure notice that includes at least the following information

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ORS 311.640 [Amended by 1955 c.720 §4; 1973 c.305 §9; 1981 c.346 §7; 2001 c.41 §4; 2001 c.43 §1; renumbered 311.644 in 2015]

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ORS 311.641 Bona fide purchaser of business personal property; release of lien. (1) For purposes of this section, a bona fide purchaser is a person that purchases business personal property

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ORS 311.642 Compromise property tax payment from purchaser of business personal property; release of lien; total amount of taxes remains personal liability of taxpayer at time of assessment; refund to purchaser. (1)(a) The tax collector of a county may accept from a purchaser of business personal property on which property taxes were delinquent on the date of the purchase transaction a compromise payment that is less than the total outstanding amount of taxes, interest and fees

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ORS 311.644 Seizure and sale of personal property or real property machinery and equipment for delinquent property tax; notice. (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)

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ORS 311.645 Charging personal property taxes against real property. (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

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ORS 311.650 Collection of taxes on real property of the United States held under contract of sale, lease or other interest less than fee. 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

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ORS 311.651 Collection of taxes on real property of public entity held under leasehold or other interest less than fee; writs of attachment. (1) As used in this section, “property interest” means a leasehold interest, or other interest or estate less than a fee simple

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ORS 311.655 Companies assessed by Department of Revenue; tax as debt; lien for taxes; action for collection; warrant for payment. (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

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ORS 311.656 Notice to tax collector on foreclosure of security interest or lien on taxable personal property or real property machinery and equipment; effect if taxes due. (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

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ORS 311.657 Transcript of apportionment to counties; notice of levy. Upon 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]

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ORS 311.658 Collection, payment of state levy; informing State Treasurer of state levy for bonded indebtedness and interest; rules. (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

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ORS 311.660 State levy collection limited to levies for payment of bonded indebtedness and interest. 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]

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ORS 311.662 Validity of state levy for payment of bonded indebtedness and interest; effect of certification, levy, apportionment or collection proceeding or procedure. 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]

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ORS 311.666 Definitions for ORS 311.666 to 311.701. As used in ORS 311.666 to 311.701

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ORS 311.667 Sunset of homestead deferral program. A claim for an initial year of deferral, or for continued deferral, under ORS 311.666 to 311.701 may not be filed on or after December 2, 2032, and deferral may not be granted for a property tax year beginning after July 1, 2032. [2021 c.535 §11]

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ORS 311.668 Eligibility of individuals by age or disability; limits on household income and net worth; delinquent or canceled deferred taxes. (1)(a) A claim to defer the property taxes on a homestead that is eligible for deferral under ORS 311.670 may be filed with the county assessor in the manner prescribed under ORS 311.672 by

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ORS 311.670 Eligibility of property. (1) Property is not eligible for tax deferral under ORS 311.666 to 311.701 unless, at the time a claim is filed and during the period for which deferral is claimed, the property meets the requirements of this section

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ORS 311.672 Claim form; deadline; eligibility determination by Department of Revenue; effect of eligibility; limitation on number of new deferrals granted; appeals. (1)(a) A taxpayer’s claim for deferral under ORS 311.666 to 311.701 must

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ORS 311.673 State liens against tax-deferred property. (1) The Department of Revenue shall have a lien against tax-deferred property for payment of deferred taxes plus interest on the deferred taxes and any fees paid by the department in connection with the filing, 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 that is filed, recorded or noted on any certificate of title or in any record maintained by the Department of Consumer and Business Services pursuant to ORS 446.566 to 446.646 prior in time to the attachment of the lien for deferred taxes shall be prior to the liens for deferred taxes

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