US Lawyer Database

Section 311.865 – Exemption; amount; termination.

There shall be exempt from the levy of the taxing unit that is the party to an agreement entered into under ORS 311.860 for each tax year indicated in the agreement, the percentage amount of real market value, allocable to or within the taxing unit, of the facility specified in the agreement for that tax […]

Section 311.870 – Characterization of prepaid taxes.

Moneys received by a taxing unit pursuant to an agreement entered into under ORS 311.850 to 311.870 shall be considered a budget resource and shall not be offset against the levy of the taxing unit. [1975 c.563 §5]

Section 311.990 – Penalties.

(1) Violation of ORS 311.270 is a Class B violation. (2) Violation of ORS 311.350 is a Class B misdemeanor. (3) Violation of ORS 311.425 (1) is a Class A violation. (4) If a tax collector fails to comply with any of the provisions of law relating to the receiving and receipting of moneys and […]

Section 311.850 – Findings.

The Legislative Assembly finds that the construction of a facility may have substantial economic impact upon units of local government obligated to furnish services, buildings or other resources in the area in which the facility is being constructed. The Legislative Assembly further finds that this impact may occur in advance of the time when sufficient […]

Section 311.855 – Definitions for ORS 311.850 to 311.870.

As used in ORS 311.850 to 311.870, unless the context requires otherwise, “facility” means: (1) A thermal power plant, as defined in ORS 469.300. (2) A hydroelectric power project, as described in ORS 543.010. (3) Any building or improvement that is suitable for use for industrial, commercial, manufacturing or warehousing purposes. [1975 c.563 §2]

Section 311.790 – Cancellation of uncollectible property tax.

(1) If the tax collector and the district attorney for any county determine that taxes on personal property that are delinquent are for any reason wholly uncollectible, the tax collector and district attorney may request, in writing, the county court for an order directing that the taxes be canceled. The court, when so requested, may […]