GroundRules
Browse Oregon
Read the original sections, or search by topic.
- 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.
- ORS 311.644 · Seizure and sale of personal property or real property machinery and equipment for delinquent property tax; notice.
- ORS 311.645 · Charging personal property taxes against real property.
- 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.
- ORS 311.651 · Collection of taxes on real property of public entity held under leasehold or other interest less than fee; writs of attachment.
- ORS 311.655 · Companies assessed by Department of Revenue; tax as debt; lien for taxes; action for collection; warrant for payment.
- 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.
- ORS 311.657 · Transcript of apportionment to counties; notice of levy.
- ORS 311.658 · Collection, payment of state levy; informing State Treasurer of state levy for bonded indebtedness and interest; rules.
- ORS 311.660 · State levy collection limited to levies for payment of bonded indebtedness and interest.
- ORS 311.662 · Validity of state levy for payment of bonded indebtedness and interest; effect of certification, levy, apportionment or collection proceeding or procedure.
- ORS 311.666 · Definitions for ORS 311.666 to 311.701.
- ORS 311.667 · Sunset of homestead deferral program.
- ORS 311.668 · Eligibility of individuals by age or disability; limits on household income and net worth; delinquent or canceled deferred taxes.
- ORS 311.670 · Eligibility of property.
- ORS 311.672 · Claim form; deadline; eligibility determination by Department of Revenue; effect of eligibility; limitation on number of new deferrals granted; appeals.
- ORS 311.673 · State liens against tax-deferred property.
- ORS 311.674 · Listing of tax-deferred property; interest accrual.
- ORS 311.675 · Recording liens; recording constitutes notice of state lien.
- ORS 311.676 · State to pay counties amount equivalent to deferred taxes.
- ORS 311.677 · [1967 c.335 §34; repealed by 1977 c.160 §19]
- ORS 311.678 · Annual notice to taxpayer claiming deferral in current tax year.
- ORS 311.679 · Estimate of deferred taxes; lien; foreclosure; voluntary payment.
- ORS 311.680 · [1963 c.569 §13; 1971 c.572 §4; repealed by 1977 c.160 §19]
- ORS 311.681 · Request for retroactive deferral.
- ORS 311.682 · [1963 c.569 §14; repealed by 1979 c.689 §27]
- ORS 311.683 · Continued deferral after Department of Transportation condemnation; application; requirements; rules.
- ORS 311.684 · Circumstances requiring payment of deferred tax and interest.
- ORS 311.686 · Continuation of deferral after circumstance requiring payment; time for payment; delinquency; foreclosure.
- ORS 311.687 · Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral.
- ORS 311.688 · Claim by surviving spouse or disabled heir to continue tax deferral.
- ORS 311.689 · Certification of continuing eligibility.
- ORS 311.690 · Voluntary payment of deferred tax and interest.
- ORS 311.691 · Taxes unpaid before deferral as lien; effect on foreclosure; exceptions.
- ORS 311.692 · [1963 c.569 §19; 1967 c.335 §36; repealed by 1977 c.160 §19]
- ORS 311.693 · Application to delay foreclosure; appeals.
- ORS 311.694 · Reimbursement of state for taxes uncollected after foreclosure.
- ORS 311.695 · Joint and several liability of transferees for deferral amounts.
- ORS 311.696 · Limitations on effect of ORS 311.666 to 311.701.
- ORS 311.700 · Deed or contract clauses prohibiting application for deferral are void; reverse mortgage prohibition; exceptions.
- ORS 311.701 · Senior Property Tax Deferral Revolving Account; sources; uses.
- ORS 311.702 · [1977 c.859 §1; 1979 c.762 §3; 1985 c.167 §2; repealed by 2024 c.52 §12]
- ORS 311.704 · [1977 c.859 §2; 1979 c.762 §4; 1985 c.167 §3; 1997 c.154 §12; 2011 c.723 §19; repealed by 2024 c.52 §12]
- ORS 311.705 · [Renumbered 311.785]
- ORS 311.706 · [1977 c.859 §3; 1983 c.550 §19; 1985 c.140 §4; 1985 c.167 §4; 1997 c.154 §13; 2001 c.753 §30; 2015 c.348 §13; repealed by 2024 c.52 §12]
- ORS 311.708 · [1977 c.859 §4; 1985 c.167 §5; 1987 c.512 §6; 1993 c.19 §13; 1995 c.650 §79; 1997 c.154 §§14,15; 2001 c.753 §31; 2015 c.348 §14; repealed by 2024 c.52 §12]
- ORS 311.710 · [Renumbered 311.790]
- ORS 311.711 · [1977 c.859 §5; 1979 c.762 §5; 1985 c.167 §6; 1991 c.459 §259; 1995 c.618 §65; 1997 c.154 §17; repealed by 2024 c.52 §12]
- ORS 311.713 · [1977 c.859 §5a; 1979 c.762 §6; repealed by 1985 c.167 §14]
- ORS 311.715 · [Amended by 1961 c.362 §1; 1965 c.344 §38; renumbered 311.795]
- ORS 311.716 · [1977 c.859 §6; 1985 c.167 §7; 1997 c.154 §18; repealed by 2024 c.52 §12]
- ORS 311.717 · [Formerly 606.240; renumbered 311.800]
- ORS 311.718 · [1977 c.859 §7; 1985 c.167 §8; repealed by 2024 c.52 §12]
- ORS 311.720 · [Amended by 1967 c.421 §199; renumbered 311.804]
- ORS 311.721 · [1977 c.859 §8; 1985 c.167 §12; repealed by 2024 c.52 §12]
- ORS 311.722 · [1985 c.167 §10; repealed by 2024 c.52 §12]
- ORS 311.723 · [1977 c.859 §9; 1985 c.167 §13; repealed by 2024 c.52 §12]
- ORS 311.725 · [1977 c.859 §10; 1979 c.762 §7; 1983 c.550 §15; repealed by 2024 c.52 §12]
- ORS 311.727 · [1977 c.859 §11; repealed by 2024 c.52 §12]
- ORS 311.729 · [1977 c.859 §12; repealed by 2024 c.52 §12]
- ORS 311.730 · [1977 c.859 §13; 1980 c.19 §9; 1983 c.550 §16; 1997 c.154 §19; repealed by 2024 c.52 §12]
- ORS 311.731 · [1997 c.154 §23; repealed by 2024 c.52 §12]
- ORS 311.732 · [1985 c.167 §11; repealed by 2024 c.52 §12]
- ORS 311.735 · [1977 c.859 §14; repealed by 2024 c.52 §12]
- ORS 311.740 · Definitions for ORS 311.740 to 311.780.
- ORS 311.745 · Election to defer taxes in disaster area; eligibility.
- ORS 311.750 · Qualifications.
- ORS 311.755 · Time for payment; interest on deferred taxes; delinquency.
- ORS 311.759 · Voluntary payment; satisfaction of deferred property tax lien.
- ORS 311.760 · [Repealed by 1965 c.344 §42]
- ORS 311.761 · Recordation of tax deferred properties; recording constitutes notice of lien.
- ORS 311.765 · [Repealed by 1965 c.344 §42]
- ORS 311.770 · [Repealed by 1975 c.780 §16]
- ORS 311.771 · Liens; priority; foreclosure proceeding.
- ORS 311.775 · Notice of deferral to assessor by department; rate of interest on deferred taxes.
- ORS 311.780 · Payment of tax deferred amounts to county by state; availability of moneys.
- ORS 311.785 · Authority to compromise taxes, abate interest or lawful charges.
- ORS 311.790 · Cancellation of uncollectible property tax.
- ORS 311.795 · Cancellation of delinquent taxes on certain donated property; cancellation where total is $10 or less; exclusions.
- ORS 311.796 · [1991 c.615 §2; 1993 c.168 §9; 1997 c.752 §1; 1999 c.487 §4; 2003 c.704 §2; 2007 c.70 §82; repealed by 2017 c.315 §17]
- ORS 311.800 · Compromise of taxes on lands conveyed to United States.
- ORS 311.804 · Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands.
- ORS 311.805 · [Repealed by 1959 c.554 §1 (311.806 enacted in lieu of 311.805)]
- ORS 311.806 · Refund of taxes on real and personal property; credit against total tax liability account of person owed refund.
- ORS 311.807 · Refund reserve account; deposits; payment of refunds; rules.
- ORS 311.808 · When refund on real property, manufactured structure or floating home prohibited.
- ORS 311.810 · [Repealed by 1965 c.344 §42]
- ORS 311.812 · No interest on refunds under ORS 311.806; exceptions; rate.
- ORS 311.813 · Refunds ordered by certain courts.
- ORS 311.814 · Appeal of large amounts of value; reserve account for refunds.
- ORS 311.815 · Abandonment of purpose for which special tax levied; refund or cancellation of tax.
- ORS 311.820 · [1955 c.759 §§1,2,3,4; repealed by 1965 c.344 §39 (311.821 enacted in lieu of 311.820 and 311.825)]
- ORS 311.821 · Refunds authorized in event of certain boundary changes of taxing districts; reimbursements.
- ORS 311.825 · [1957 c.335 §§1,2,3; 1961 c.522 §7; repealed by 1965 c.344 §39 (311.821 enacted in lieu of 311.820 and 311.825)]
- ORS 311.827 · [1969 c.605 §57; repealed by 1971 c.529 §37]
- ORS 311.830 · [1957 c.600 §2; repealed by 1965 c.344 §42]
- ORS 311.835 · [1957 c.600 §§3,4; repealed by 1965 c.344 §42]
- ORS 311.840 · [1957 c.600 §§5,6,7; repealed by 1965 c.344 §42]
- ORS 311.845 · [1957 c.600 §8; repealed by 1965 c.344 §42]
- ORS 311.850 · Findings.