OAR 150-311: Collection Of Property Taxes

44 rules in Division 311, Chapter 150 (Department of Revenue).

  1. OAR 150-311-0100: Applying Offsets to Ad Valorem Tax Levies
  2. OAR 150-311-0110: Form of Roll Changes and Notations
  3. OAR 150-311-0140: What Is a Clerical Error
  4. OAR 150-311-0150: Error Corrections and Valuation Judgment Under ORS 311.205
  5. OAR 150-311-0160: Roll Correction for Nonexistent Property
  6. OAR 150-311-0170: What is an “Error or Omission on the Roll of Any Kind”
  7. OAR 150-311-0180: Corrections to County Assessment and Tax Rolls Made Under ORS 311.206
  8. OAR 150-311-0190: Taxes Added to the Tax Roll as a Result of Error Correction; Including a Special Rule for Computing Interest
  9. OAR 150-311-0200: Definition of “Distribute in the Same Manner as Other ad Valorem Property Taxes Imposed on the Property” for Error Corrections
  10. OAR 150-311-0210: Property Subject to Assessment as Omitted Property
  11. OAR 150-311-0220: Date Roll Corrected
  12. OAR 150-311-0230: Definitions
  13. OAR 150-311-0240: Procedure to Correct MAV When Square Footage Error Exists
  14. OAR 150-311-0250: Contents of Property Tax Statements
  15. OAR 150-311-0260: Prepayment of Property Taxes
  16. OAR 150-311-0350: Written Direction Required for Payment Application from Agents Who Pay Taxes on Behalf of Taxpayer
  17. OAR 150-311-0360: Monthly Tax Distributions to Districts
  18. OAR 150-311-0500: Discount on Taxes as a Result of Addition of Current Year Value under ORS 311.208
  19. OAR 150-311-0520: Date Property Becomes Exempt when Foreclosed by City for Delinquent Assessment Liens
  20. OAR 150-311-0530: Interest on City Foreclosed Property
  21. OAR 150-311-0540: “Certificate of Delinquency” Defined
  22. OAR 150-311-0550: Interest on State of Oregon Foreclosed Property
  23. OAR 150-311-0560: Fee for Service of Warrant Under ORS 311.605 to ORS 311.635
  24. OAR 150-311-0570: Charges on the Personal Property Warrant
  25. OAR 150-311-0650: Homestead Requirements
  26. OAR 150-311-0656: Deferral criteria when applying with a reverse mortgage
  27. OAR 150-311-0660: Data Requirements for Property Description on Tax Deferral Application
  28. OAR 150-311-0670: Deferred Taxes Paid by the Department
  29. OAR 150-311-0680: Senior Citizen’s Deferred Tax Lien Estimate
  30. OAR 150-311-0690: Timing and Repayment of Disqualified, Cancelled or Inactivated Accounts Under the Property Tax Deferral Program
  31. OAR 150-311-0700: Election by Spouse or Disabled Heir to Continue Tax Deferral
  32. OAR 150-311-0710: Voluntary Payments on Property Tax Deferral Accounts
  33. OAR 150-311-0720: Taxes Unpaid Before Approval of Senior Deferral Application
  34. OAR 150-311-0730: Data Requirements for Property Description on Special Assessments Application
  35. OAR 150-311-0740: Recording Special Assessment Deferral Liens in County; Lien Constitutes Notice of State Lien
  36. OAR 150-311-0750: Assessment District’s Responsibility to Collect Payments
  37. OAR 150-311-0760: Process for Determining Recipient of Property Tax Refund
  38. OAR 150-311-0770: Refunds Paid from the Unsegregated Tax Account
  39. OAR 150-311-0780: Credit Balance Adjustment
  40. OAR 150-311-0790: Refund Reserve Account
  41. OAR 150-311-0800: Calculation of Interest on Refund
  42. OAR 150-311-0810: Value Used to Activate Refund Reserve Account
  43. OAR 150-311-0820: Prepayment of Ad Valorem Taxes, Computation of Accrued Interest, Allocation of Pay
  44. OAR 150-311-0830: Determination of the Real Market Value Reduction Amount