Section 311.785 – Authority to compromise taxes, abate interest or lawful charges.
Except as may be specifically provided by law, no county court shall have authority to compromise any tax or taxes levied and charged on the tax roll of any year, or to abate interest or other lawful charges thereon, except where litigation involving the validity of such tax or taxes is pending or seriously threatened […]
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 […]
Section 311.795 – Cancellation of delinquent taxes on certain donated property; cancellation where total is $10 or less.
(1) A county governing body may cancel all delinquent taxes and the interest and penalties thereon accrued upon property donated to any incorporated city or town or any park and recreation district organized and operating under ORS chapter 266 for parks, playgrounds or a city hall. This section does not apply if the city, town […]
Section 311.800 – Compromise of taxes on lands conveyed to United States.
The county court of each county may compromise all taxes, interest and penalties upon any land conveyed to the United States by gift, grant or devise by any person, under the terms of section 8 of the Act of Congress approved June 28, 1934, public document No. 482, known as the Taylor Grazing Act. However, […]
Section 311.804 – Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands.
(1) If taxes are levied or assessed upon lands that are a portion of the assets of the Common School Fund while held under certificate or contract of sale and the certificate or contract is canceled by the Department of State Lands, such taxes or assessments shall become void upon receipt of written notice from […]
Section 311.806 – Refund of taxes on real and personal property; credit against total tax liability account of person owed refund.
(1) Subject to subsections (2) and (3) of this section, the county governing body shall refund, out of the refund reserve account provided in ORS 311.807, or the unsegregated tax collections account provided in ORS 311.385, taxes on property collected by an assessor or tax collector pursuant to a levy of the assessor or of […]
Section 311.807 – Refund reserve account; deposits; payment of refunds; rules.
(1) The county treasurer may maintain an account designated as the refund reserve account. The refund reserve account shall consist of the funds deposited by the treasurer under subsection (2) of this section, plus interest earned thereon. (2)(a) Each year, the treasurer may deposit in the refund reserve account, from the unsegregated tax collections account, […]
Section 311.740 – Definitions for ORS 311.740 to 311.780.
As used in ORS 311.740 to 311.780: (1) “Commissioners” means the county court, board of county commissioners or other governing body of a county. (2) “Department” means the Department of Revenue. (3) “Disaster area” means an area within the State of Oregon which the Governor of the State of Oregon has named and declared to […]
Section 311.808 – When refund on real property, manufactured structure or floating home prohibited.
A refund of property taxes under ORS 311.806 (1)(h) may not be made on real property, a manufactured structure or a floating home if all of the following conditions are present: (1) A mortgagee has requested the tax statement for the property under ORS 311.252 and has paid the tax on the property. (2) The […]
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 […]