Collections
Oregon Administrative Rules

Division 311

Or. Admin. R. ch. 150, div. 311

Collection of Property Taxes

Department of Revenue

0100Applying Offsets to Ad Valorem Tax Levies 0110Form of Roll Changes and Notations 0140What Is a Clerical Error 0150Error Corrections and Valuation Judgment Under ORS 311.205 0160Roll Correction for Nonexistent Property 0170What is an “Error or Omission on the Roll of Any Kind”0180Corrections to County Assessment and Tax Rolls Made Under ORS 311.206 0190Taxes Added to the Tax Roll as a Result of Error Correction; Including a Special Rule for Computing Interest 0200Definition of “Distribute in the Same Manner as Other ad Valorem Property Taxes Imposed on the Property” for Error Corrections 0210Property Subject to Assessment as Omitted Property 0220Date Roll Corrected 0230Definitions 0240Procedure to Correct MAV When Square Footage Error Exists 0250Contents of Property Tax Statements 0260Prepayment of Property Taxes 0350Written Direction Required for Payment Application from Agents Who Pay Taxes on Behalf of Taxpayer 0360Monthly Tax Distributions to Districts 0500Discount on Taxes as a Result of Addition of Current Year Value under ORS 311.208 0520Date Property Becomes Exempt when Foreclosed by City for Delinquent Assessment Liens 0530Interest on City Foreclosed Property 0540“Certificate of Delinquency” Defined 0550Interest on State of Oregon Foreclosed Property 0560Fee for Service of Warrant Under ORS 311.605 to ORS 311.635 0570Charges on the Personal Property Warrant 0650Homestead Requirements 0656Deferral criteria when applying with a reverse mortgage 0660Data Requirements for Property Description on Tax Deferral Application 0670Deferred Taxes Paid by the Department 0680Senior Citizen’s Deferred Tax Lien Estimate 0690Timing and Repayment of Disqualified, Cancelled or Inactivated Accounts Under the Property Tax Deferral Program 0700Election by Spouse or Disabled Heir to Continue Tax Deferral 0710Voluntary Payments on Property Tax Deferral Accounts 0720Taxes Unpaid Before Approval of Senior Deferral Application 0730Data Requirements for Property Description on Special Assessments Application 0740Recording Special Assessment Deferral Liens in County; Lien Constitutes Notice of State Lien 0750Assessment District’s Responsibility to Collect Payments 0760Process for Determining Recipient of Property Tax Refund 0770Refunds Paid from the Unsegregated Tax Account 0780Credit Balance Adjustment 0790Refund Reserve Account 0800Calculation of Interest on Refund 0810Value Used to Activate Refund Reserve Account 0820Prepayment of Ad Valorem Taxes, Computation of Accrued Interest, Allocation of Pay 0830Determination of the Real Market Value Reduction Amount