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- ORS 311.212 · [1991 c.459 §236; renumbered 311.226 in 1997]
- 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]
- ORS 311.215 · [Amended by 1981 c.897 §46; renumbered 311.232 in 1997]
- ORS 311.216 · Notice of intention to add omitted property to rolls; treatment of unreported or understated property; duty of tax collector.
- ORS 311.219 · Notice of intention to assess omitted property.
- ORS 311.220 · [Amended by 1971 c.384 §1; 1989 c.297 §1; 1991 c.459 §237; renumbered 311.235 in 1997]
- ORS 311.223 · Correction of rolls; filing statement of facts; notice to taxpayer; powers of assessor; appeals.
- ORS 311.226 · Tax deemed assessed and imposed in year for which property was omitted.
- ORS 311.229 · Taxes added to rolls become liens; delinquency of additional taxes; interest added for willful evasion; prepayment.
- ORS 311.232 · Mandamus to require placing omitted property on roll.
- ORS 311.234 · Correction of maximum assessed value; conditions; three percent limitation; filing deadline; appeals.
- ORS 311.235 · Bona fide purchaser; when taxes become lien.
- ORS 311.250 · Tax statements; rules.
- ORS 311.252 · Copy of tax statement to be sent to mortgagee paying taxes; procedure when information otherwise transmitted.
- ORS 311.253 · Use of computer record to comply with ORS 311.250; agreement to use record instead of tax statements; rules.
- ORS 311.255 · Taxes, other charges of taxing agencies and water improvement company charges collected with county taxes.
- ORS 311.260 · Payment of taxes in United States money.
- ORS 311.265 · Payment of taxes with warrants.
- ORS 311.270 · Discounting county orders prohibited.
- ORS 311.275 · Grantor and grantee or buyer and seller proportionally liable.
- ORS 311.280 · Payment of taxes on part of property assessed as one parcel; division; when division not allowed; division between manufactured structure and parcel.
- ORS 311.285 · Rights of occupant or tenant paying tax.
- ORS 311.290 · [Repealed by 1953 c.705 §2]
- ORS 311.325 · [Repealed by 1965 c.344 §42]
- ORS 311.330 · [Repealed by 1965 c.344 §42]
- ORS 311.335 · [Repealed by 1969 c.595 §17]
- ORS 311.340 · [Repealed by 1969 c.595 §17]
- ORS 311.345 · Damages and interest for failure to settle taxes on assessment roll or pay over tax moneys.
- ORS 311.350 · Money for distinct and specified object.
- ORS 311.355 · [Repealed by 1965 c.344 §22 (311.356 and 311.361 enacted in lieu of 311.355)]
- ORS 311.356 · Receipt and notation by tax collector of property tax payments; crediting payments.
- ORS 311.360 · [Repealed by 1965 c.344 §42]
- ORS 311.361 · Form of tax receipt; numbering; taxpayer’s copy; temporary receipt; destruction of receipts.
- ORS 311.365 · [Repealed by 1965 c.344 §42]
- ORS 311.370 · Receipts for taxes collected in advance of extension on the tax roll; entries in assessment roll; deposit of moneys in special account; posting payments; excess collections or deficiencies; reimbursement for refunds.
- ORS 311.373 · [1983 c.474 §1; repealed by 1993 c.270 §73]
- ORS 311.375 · Forwarding state taxes by county treasurers.
- ORS 311.385 · Deposit of property tax moneys in unsegregated tax collections account; time requirements.
- ORS 311.388 · Additional taxes or penalties; deposit; distribution.
- ORS 311.390 · Tax and interest distribution percentage schedule; deduction of certain amounts distributable to municipal corporations; changed or additional levies.
- ORS 311.391 · Notice to taxing districts of amount of property taxes.
- ORS 311.392 · County’s option to advance to municipalities taxes levied prior to collection.
- ORS 311.395 · Periodic statements of tax collections; crediting to funds; distribution to taxing units.
- ORS 311.405 · Tax as lien; priority; effect of removal, sale or transfer of personal property.
- ORS 311.410 · Effect of property transfer or lease termination on lien and on taxability of property.
- ORS 311.411 · Certificate of taxes paid required to record instrument conveying real property to public entity; authorization for agent to withhold taxes; issuance; deficiency as personal debt of transferor; collection.
- ORS 311.412 · Effect of acquisition of property by eminent domain on taxes for prior fiscal years.
- ORS 311.413 · Effect of acquisition of property by eminent domain on taxes for fiscal year of acquisition.
- ORS 311.414 · Date of acquisition for purposes of ORS 311.412 and 311.413.
- ORS 311.415 · Payment of taxes before entry of judgment or order in certain causes.
- ORS 311.420 · Dissipation, removal or destruction of value of realty subsequent to assessment or tax day.
- ORS 311.425 · Removing timber before paying taxes on timber or land prohibited; enjoining the cutting or removing of timber.
- ORS 311.430 · Remedy of ORS 311.420 and 311.425 cumulative.
- ORS 311.455 · Tax on personal property as debt; action for collection of taxes; writs of attachment.
- ORS 311.460 · [Repealed by 1975 c.365 §4]
- ORS 311.465 · Summary collection of tax on property about to be removed, sold, dissipated or destroyed.
- ORS 311.467 · Review of assessor’s action under expedited collection provisions.
- ORS 311.470 · Distraining property about to be removed from state or dissipated.
- ORS 311.473 · Foreclosure sale of property to be removed from county; required notice by financial institution; recourse for failure to give notice.
- ORS 311.475 · Collecting and remitting taxes on property removed from one county to another.
- ORS 311.480 · Property tax due upon bankruptcy; presenting claim.
- ORS 311.484 · Property tax bankruptcy account.
- ORS 311.485 · [Repealed by 1965 c.344 §42]
- ORS 311.489 · Bankruptcy collections efforts report.
- ORS 311.500 · [1989 c.796 §§10,22; 1991 c.459 §253; 1997 c.782 §7; repealed by 1999 c.701 §10]
- ORS 311.505 · Due dates; interest on late payments; discounts on early payments.
- ORS 311.506 · Review of rate of interest by Legislative Assembly.
- ORS 311.507 · Discount allowed for certain late payments.
- ORS 311.508 · Disposition of interest on late payments; certification of estimated interest.
- ORS 311.510 · Date of delinquency.
- ORS 311.512 · Collection of taxes on manufactured structures.
- ORS 311.513 · Collection of additional taxes due upon resolution of appeal.
- ORS 311.514 · Computation of interest when interest computation date falls on Saturday, Sunday or legal holiday.
- ORS 311.515 · Partial payments.
- ORS 311.520 · When cities exempt from penalty and interest.
- ORS 311.525 · Property acquired by state remains subject to tax lien; cancellation of interest and penalties.
- ORS 311.530 · [Amended by 1957 c.324 §9; repealed by 1965 c.344 §29 (311.531 enacted in lieu of 311.530)]
- ORS 311.531 · Tax collector to file annual statement compiled from tax rolls.
- ORS 311.540 · [Repealed by 1965 c.344 §42]
- ORS 311.545 · Notice of delinquent taxes on real property.
- ORS 311.547 · Notice of delinquent taxes on personal property.
- ORS 311.549 · Delinquent taxes on machinery and equipment collectible as taxes on real or personal property.
- ORS 311.550 · Return address on envelope containing notice.
- ORS 311.555 · Property owners to furnish addresses.
- ORS 311.560 · Noting address on tax roll.
- ORS 311.565 · Effect of tax collector’s failure to keep address or give notice.
- ORS 311.605 · “Person” defined for ORS 311.605 to 311.642.
- ORS 311.610 · Warrants to enforce payments of taxes on personal property.
- ORS 311.615 · Notice of warrants.
- ORS 311.620 · Service of warrant.
- ORS 311.625 · Recordation of warrant in lien record; lien on real and personal property.
- ORS 311.630 · Procedure of ORS 311.605 to 311.642 mandatory.
- ORS 311.633 · Fee for service of warrant under ORS 311.605 to 311.642.
- ORS 311.635 · Execution; release of lien.
- 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.
- ORS 311.637 · Expiration and extension of electronic notice of warrant.
- ORS 311.638 · Public access to electronic notices.
- ORS 311.639 · Seller of business personal property to provide purchaser with property tax disclosure notice.
- 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]
- ORS 311.641 · Bona fide purchaser of business personal property; release of lien.