OAR 150-310-0030: Guidelines for Nongovernmental Units Using Assessment and Tax Roll

(1) “Property tax moneys” includes ad valorem taxes, taxes on property, as defined in ORS 310.140(1), and other amounts specifically authorized by law to be included on the roll that is certified for collection under 310.060. Property tax moneys shall be deposited in the unsegregated tax collections account as required under 311.385. (2) An entity that is not a governmental unit that has specific statutory authority to place an amount on the assessment and tax roll must notify the county assessor of the amount no later than July 15 of each year as required under ORS 310.060. Notice of the amount must be on the forms prescribed by the Department of Revenue. (3) Unless otherwise providedby law, the provisions of ORS 311.806 do not apply when any entity that is not a governmental unit certifies an amount specifically authorized by law to be included on the assessment and tax roll, and the amount on individual properties is calculated by the entity. Any claim for refund of such amount due to an error in calculation of the amount shall be made to the entity. The entity shall pay any refunds it determines to be due to errors in calculation of the amount out of the funds available to the entity. Such refunds shall not be paid from the unsegregated tax collections account, and the assessor shall not be required to redetermine the amount of other taxes imposed on the property for which the refund is made.