Title 29, Revenue and Taxation

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…

(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…

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 a…

(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 trans…

(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 descrip…

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 ta…

(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: (a) The provisions of ORS chapter 311 applicable to personal property; or (b) The provisions of OR…

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 add…

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 ascertaine…

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 an…

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]

(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) T…

(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: (A) One publication of the notice in a newspaper of general circulation in the county, to be designated by the county court; and (B) First-class mail…

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…

(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 ha…

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 l…

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…

(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 re…

(1) As used in ORS 311.636 to 311.642: (a) “Business personal property” means tangible personal property, and machinery and equipment that a tax collector treats as personal property pursuant to ORS 311.549. (b) “Business personal property” does not include manufactured structure…

(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. (2)(a) At any time before an electronic notice of a warrant expires, a county tax collector…

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 th…

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: (1) Whether any property taxes assessed on the property for any property tax year are outstanding; (2) Whether t…

(1) For purposes of this section, a bona fide purchaser is a person that purchases business personal property: (a) In good faith; (b) For value; (c) In an arm’s-length transaction; and (d) Without notice of delinquent property taxes on the property, as described in subsection (2)…

(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. (b) The …

(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 taxe…

(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 o…

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, c…

(1) As used in this section, “property interest” means a leasehold interest, or other interest or estate less than a fee simple. (2) Ad valorem property taxes assessed on real property pursuant to ORS 307.060 or 307.110, in addition to being a lien on the real property under ORS …

(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 assessm…

(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 …

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,…

(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 inclu…

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 th…

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 certifi…

As used in ORS 311.666 to 311.701: (1) “Consumer Price Index for All Urban Consumers, West Region” means the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor. (2) “County…

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] Note: Section 1, chapter 494, Ore…

(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: (A) An individual who is, or two or more individuals filing a claim jointly each of whom …

(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. (2)(a) The property for which the claim is filed must have bee…

(1)(a) A taxpayer’s claim for deferral under ORS 311.666 to 311.701 must: (A) Be in writing on a form supplied by the Department of Revenue; (B) Describe the homestead; (C) Recite all facts establishing the eligibility, as of the earlier of the date of filing or April 15 immediat…

(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 deferre…

(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 that the property is tax-def…

(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 that lie in the county. The list shall contain a description of the property as listed on the a…

(1) Upon determining the amount of deferred taxes on tax-deferred property for the tax year, subject to available funds, the Department of Revenue shall pay to the respective county tax collectors an amount equivalent to the deferred taxes, less three percent, from the revolving …

(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 c…

(1)(a) At the time that property taxes are deferred under ORS 311.666 to 311.701, or if property taxes were deferred prior to July 1, 1990, the Department of Revenue shall estimate the amount of property taxes deferred for tax years beginning on or after July 1, 1990, interest on…

(1) Notwithstanding ORS 311.672, 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 initia…

(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 and the cost of insurance purchased pursuant to ORS 311.670 (4)(b) by: (a) Filing a written n…

All deferred property taxes, including accrued interest, become payable as provided in ORS 311.686 when: (1) The taxpayer who claimed deferral of property taxes on the homestead dies or, if there was more than one claimant, the survivor of the taxpayer who originally claimed defe…