(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 […]
(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, […]
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 […]
(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 […]
If a refund of ad valorem property tax is ordered by a court of competent jurisdiction other than a court mentioned in ORS 311.806 (1)(a), the refund and any interest ordered to be paid thereon shall be refunded out of the unsegregated tax collections account established under ORS 311.385. [1987 c.301 §2]
(1) Whenever any property value or claim for exemption or cancellation of a property tax assessment is appealed to the Oregon Tax Court after taxes on the property have been imposed, the Department of Revenue shall notify the county treasurer of the appeal not later than the following October 15, if the appeal is not […]
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 […]
(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 […]
