Section 311.815 – Abandonment of purpose for which special tax levied; refund or cancellation of tax.
If a special tax to raise funds for a specified purpose is levied in a school district, road district, irrigation district or drainage district and the project or specific purpose for which the tax is levied is thereafter definitely abandoned, either wholly or in part, or the fund raised by the tax or any portion […]
Section 311.821 – Refunds authorized in event of certain boundary changes of taxing districts; reimbursements.
(1) Whenever in any year the boundaries of a taxing district have been reduced by proceedings occurring after the date provided in ORS 308.225, and whenever such changes in boundaries were not disregarded by the county assessor as required by ORS 308.225, and as a result thereof taxes have been levied and collected upon the […]
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 311.860 – Agreement for prepayment; contents; filing; certificate of payment.
(1) Any person proposing to construct a facility who has applied for and obtained the necessary preliminary construction permits or certificates and the governing body of any taxing unit obligated to furnish services, buildings or other resources in the area in which the construction is to take place may enter into an agreement to carry […]
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 311.745 – Election to defer taxes in disaster area; eligibility.
(1) Subject to ORS 311.750, the taxpayer who has land situated in a disaster area and whose land is adversely affected by the disaster area may, on or before September 1 of each year, elect to defer the taxes levied on the land of the taxpayer for that year. To exercise the option, each taxpayer […]
Section 311.812 – No interest on refunds under ORS 311.806; exceptions; rate.
(1) Except as provided in subsection (2) of this section, interest may not be paid upon any tax refunds made under ORS 311.806. (2) Interest as provided in subsection (3) of this section shall be paid on the following refunds: (a) A refund resulting from the correction under ORS 308.242 (2) or (3) or 311.205 […]