Title 29, Revenue and Taxation

(1) The assessor shall determine Measure 47 comparison taxes for each property under this section. (2)(a) The assessor shall subtract the following taxes from the ad valorem property taxes imposed on each property for the tax year beginning July 1, 1995: (A) Taxes imposed to pay …

(1) This section applies to a taxing district if: (a) The district is not a school district, education service district, community college district or community college service district; (b) The additions to value in the district under ORS 310.212 (5) exceed 10 percent of the Mea…

(1) The assessor shall determine pre-reduction Measure 50 taxes under this section. (2) For each taxing district in the county, the assessor shall subtract from the taxing district’s Measure 5 imposed tax estimate all of the following: (a) The total amount imposed to pay principa…

(1) The assessor shall compare the pre-reduction Measure 50 tax for the district with the Measure 47 comparison tax for the district, and determine the percentage by which the Measure 47 comparison tax is less than the pre-reduction Measure 50 tax for the district. (2) The percen…

The assessor shall certify to the Department of Revenue for each taxing district and code area in the county: (1) A preliminary reduction percentage determined under ORS 310.218; (2) The pre-reduction Measure 50 tax applicable to the district, as determined under ORS 310.216; (3)…

(1) Upon receipt of all certifications made under ORS 310.220, the Department of Revenue shall compute: (a) A statewide constitutional reduction percentage for pre-reduction Measure 50 taxes so as to achieve a statewide average reduction in Measure 50 taxes of 17 percent; and (b)…

(1) Based on the constitutional reduction amounts computed under ORS 310.222, the Department of Revenue shall determine the statewide total amount of constitutionally required reduction certified under ORS 310.222 (8), excluding statutory reduction amounts, for: (a) School distri…

(1) If the total statewide amount of additions of value certified to the Department of Revenue under ORS 310.220 (4) exceeds four percent of the assessed value of taxable property in this state for the tax year beginning July 1, 1997 (not taking into account the additions of valu…

The assessed value of taxable property of a taxing district shall be further adjusted by the assessor for purposes of determining the district’s amount of taxes before compression under ORS 310.242 by subtracting any assessed value in the district attributable to an urban renewal…

If the taxing district is a district other than a school district, education service district, community college district or community college service district and is a district for which the assessor is directed to offset timber harvest privilege tax revenues against the distric…

(1) Upon receipt of the reduction percentages for each district, the assessor shall determine the district’s post-reduction Measure 50 taxes for the tax year beginning July 1, 1997, under this section. (2) The assessor shall multiply the certified constitutional reduction percent…

(1) This section applies to a taxing district that is located in a county in which: (a) For the tax year beginning July 1, 1996, a taxing district imposed one or more serial or one-year levies that expired before the tax year beginning July 1, 1997; (b) Between December 5, 1996, …

(1) In order to ensure that the consolidated rates for each code area do not exceed the $5 per $1,000 of real market value limit for the public school system and $10 per $1,000 of real market value limit for other government operations that is guaranteed in section 11 (11) and 11…

(1) In the case of a code area in which urban renewal taxes are to be imposed for the tax year beginning July 1, 1997, the assessor shall determine the rate of taxes to be imposed on the urban renewal increment under this section. (2) The assessor shall use the lesser of the tota…

(1) For each property, the assessor shall adjust the pre-compression consolidated rates for each category determined under ORS 310.236 including any special levy under ORS 310.240 (5) (and as further modified by ORS 310.234) to be rates per $1,000 of real market value. (2) The as…

(1) This section applies to a city with a Measure 5 tax estimate that was reduced by compression. (2) Notwithstanding ORS 310.200 to 310.242, the combination of the constitutional and the statutory reductions determined under ORS 310.222 shall not cause a city’s Measure 50 post-r…

(1) The Department of Revenue may adjust the permanent rate limits for operating taxes established under ORS 310.200 to 310.242 to correct for mistakes. All adjustments by the department must be made by June 30, 1998. (2) No change to the assessment and tax roll shall be made as …

Property tax relief money paid to the county treasurer pursuant to law, such as but not limited to senior citizens’ property tax relief, inventory property tax relief, local property tax relief and such other property tax relief as may be hereafter enacted by the State of Oregon …

To carry out the legislative intent of those statutes contained in Oregon Revised Statutes requiring the county assessor, county treasurer or county tax collector to distribute moneys in the proportion that the rate percent of levy for each taxing unit bears to the total rate per…

A manufactured structure assessed under the ad valorem tax laws of this state shall be eligible to be a homestead for the purposes of all tax laws of this state giving a right or privilege to a homestead. For those manufactured structures assessed as real property, the manufactur…

A floating home, as defined in ORS 830.700, assessed under the property tax laws of this state shall be eligible to be a homestead for the purposes of all tax laws of this state giving a right or privilege to a homestead. [1977 c.615 §6]

(1) As used in this section: (a) “Authorized representative” means a senior citizen who is authorized by a tax-exempt entity to perform charitable or public service on behalf of a senior citizen who has entered into a contract under subsection (2) of this section. (b) “Homestead”…

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] Note: The definition of “manufactured structure” provided in 3…

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 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 …

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…

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; 198…

(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, up…

(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 de…

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 …

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 …

(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…

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 propert…

(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 …

(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 p…

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 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 …

(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: (a) It appears probable that real property improvements, whether as…

(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: (a) The officer shall correct a clerical error. For purposes of this paragraph: …

(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 dete…

(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 certificat…

(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 p…

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 assesso…

(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 …

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…

(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 i…

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 offi…