Chapter 311

LAW REVIEW CITATIONS: 5 EL 516 (1975)

311.105

NOTES OF DECISIONS

As to rounding up so as not to lose any part of levy in arriving at statutorily required “even amount of dollars and cents,” tax rate is only way of expressing levy and calculating rate is part of levy process thus requiring that assessors provide procedure to ensure that excess is not assessed. Dennehy v. Dept. of Revenue, 305 Or 595, 756 P2d 13 (1988)

ATTY. GEN. OPINIONS: Construing “taxes extended on the assessment and tax rolls,” (1972) Vol 35, p 1035; criteria to apply in classifying land as open space, (1972) Vol 35, p 1273

311.115

ATTY. GEN. OPINIONS: Responsibility for preparing property tax statements, (1973) Vol 36, p 695

311.160

NOTE: Repealed as of January 1, 2018

NOTES OF DECISIONS

One purpose of this section is to permit taxpayer to avoid payment of interest otherwise payable by tendering estimate of taxes which may ultimately be assessed should the taxpayer lose the case. Publishers Paper v. Dept. of Rev., 292 Or 836, 644 P2d 1089 (1982)

311.205

NOTES OF DECISIONS

Under this section, Department of Revenue had no authority to correct error in determination of value of state-owned parking lots, where state failed to appeal to Board of Equalization as required by ORS 309.100. Domogalla v. Department of Revenue, 283 Or 377, 584 P2d 256 (1978)

Although clerical errors in assessed value may not be corrected under the supervisory power of the Department of Revenue, certain clerical errors in the records of the county assessor in the year in which the error is made may be corrected under this section if patent. Jackmond v. Dept. of Rev., 8 OTR 114 (1979)

This section authorizes Department of Revenue to order correction of roll as part of its supervisory authority but limits correction to current assessment year and to one or both of last two preceding years. Fournier v. Dept. of Rev., 9 OTR 462 (1984)

This section does not authorize Department of Revenue to override filing requirements of senior citizens’ property tax deferral. Phelps v. Dept. of Rev., 10 OTR 162 (1985)

Corrections procedure under this section applies to corrections made under forest land value appeals and corrections provisions of ORS chapter 321. Coos County v. Dept. of Rev., 299 Or 711, 705 P2d 731 (1985)

Inability of assessor to correct error in valuation judgment on tax roll does not prevent assessor from changing valuation judgment where taxpayer appeals assessment. Clark v. Dept. of Revenue, 14 OTR 221 (1997)

311.207

See annotations under ORS 311.216.

311.209

See annotations under ORS 311.219.

311.211

See annotations under ORS 311.223.

311.215

See annotations under ORS 311.232.

311.216 to 311.232

NOTES OF DECISIONS

Where property is omitted and assessor takes action, assessor is deemed to have assessed, and taxes are deemed to have been imposed, in tax year or tax years during which property was omitted. Dept. of Revenue v. Healy, 19 OTR 553 (2009)

311.216

(formerly 311.207)

NOTES OF DECISIONS

Statute will apply to property which has been mistakenly exempted by the assessor under the “Free Port” statute due to a mistake of law. Freightliner Corp. v. Dept. of Rev., 5 OTR 270 (1973)

The plaintiff failed to prove a systematic pattern of arbitrary discrimination against commercial and industrial taxpayers in the assertion of omitted property assessments. Freightliner Corp. v. Dept. of Rev., 275 Or 13, 549 P2d 662 (1976)

General doctrine of equitable recoupment was applicable to omitted property assessments, so offset in assessment of any overpayments of real property tax paid for same tax years was required. Allied Timber Co. v. Dept of Revenue, 8 OTR 428 (1980)

Where assessor undervalued structure due to failure to include part of structure in valuation, structure was not omitted property. West Foods v. Dept. of Rev., 10 OTR 7 (1985)

Where improvements are added to or made part of property, after property has been physically appraised, improvements are subject to taxation as omitted property when they are later discovered by assessor. Marion County Assessor v. Dept. of Rev., 10 OTR 265 (1986)

“On land previously assessed without same” modifies only timber, not buildings, structures or improvements. Miller v. Dept. of Revenue, 16 OTR 4 (2001)

Inclusion of structure on assessment rolls in earlier years does not prevent assessment of structure as omitted property for later years in which value of structure was not included in assessment. Miller v. Dept. of Revenue, 16 OTR 4 (2001)

Where county undervalued taxpayer’s property but did not omit land from valuation inspection, prohibition on correcting valuation errors in ORS 311.205 must be read together with this section and county may not correct valuation error. Clackamas County Assessor v. Village at Main Street I, 20 OTR 9 (2009)

Time period for relief under ORS 307.162 should parallel with time period set forth under this section within which assessor can add property to tax rolls where no otherwise timely exemption has been filed. Washington County Assessor v. Christ Gospel Church, 21 OTR 452 (2014)

311.219

(formerly 311.209)

NOTES OF DECISIONS

Notice to owner of addition of property to assessment rolls fulfilled requirements of this section where legislature employed the disjunctive “or” in describing the persons entitled to notice. Canteen Co. v. Dept. of Revenue, 8 OTR 450 (1980)

On receipt of credible information that taxable property has been omitted from tax rolls, assessor shall give notice to owner of intent to add property to tax rolls. State ex rel. NW Medical Lab v. Wilcox, 10 OTR 181 (1985)

Because this section contains no specific authority that all information furnished under it is confidential, court cannot find information confidential as matter of policy. Portland Adventist Medical Center v. Sheffield, 303 Or 197, 735 P2d 371 (1987)

311.220

See annotations under ORS 311.235.

311.223

(formerly 311.211)

NOTES OF DECISIONS

Correction of tax rolls by addition of omitted property is separate act from determination of ineligibility for exemption giving rise to such correction and must be appealed within 30 days as provided by this section. Assoc. Computer Serv., Inc. v. Dept. of Rev., 7 OTR 1 (1977)

311.232

(formerly 311.215)

NOTES OF DECISIONS

Where legislature recognized taxpayer’s interest in this section and assessor denied relief plaintiff was seeking, plaintiff-taxpayer was aggrieved by act or omission of assessor and has standing to seek writ of mandamus against county assessor. NW Medical Lab. v. Good Samaritan Hospital, 309 Or 262, 786 P2d 718 (1990)

“Credible information” means information that is trustworthy and directly relates to question of subject property use, without regard to probative value of contrary information. State ex rel Tosterud v. Druian, 325 Or 315, 937 P2d 1015 (1997)

311.234

NOTES OF DECISIONS

Plaintiff’s bare allegation in petition of square footage error, without any factual support, does not satisfy requirement to “demonstrate,” or clearly show something with evidence and reasoning, that actual square footage is different from that shown in assessor’s records. Linstrom v. Dept. of Rev., 24 OTR 223 (2020)

311.235

(formerly 311.220)

NOTES OF DECISIONS

Where plaintiff failed to assess tax on improvement to vacant land and no tax lien showed up in title search at time taxpayer purchased land and house thereon, taxes were not on public record, taxpayer was bona fide purchaser and disputed omitted property assessment was ordered stricken from tax roll. Sheffield v. Dept. of Rev., 11 OTR 37 (1988)

311.250

ATTY. GEN. OPINIONS: Responsibility for preparing property tax statements, (1973) Vol 36, p 695

311.260

NOTES OF DECISIONS

Where taxpayer sent altered IRS Form 1040 V payment coupon to county tax collector as payment for taxes due, taxpayer did not pay with lawful money of United States because payment coupon was not convertible to United States coin or currency and taxpayer was still liable for taxes due to county. Douglas County v. Ohlsen, 20 OTR 250 (2011)

311.280

ATTY. GEN. OPINIONS: Public inspection of unrecorded deeds, contracts and other instruments, (1974) Vol 37, p 98

311.385 to 311.395

ATTY. GEN. OPINIONS: Crediting interest earned from investment of unsegregated money held by county treasurer, (1971) Vol 35, p 1020

311.395

NOTES OF DECISIONS

For purposes of this section, taxes are collected when they are received by the tax collector, not when they have been processed or validated. School Dist. No. 1 v. Multnomah County, 9 OTR 362 (1983)

311.405

NOTES OF DECISIONS

In general

An assignee of the proceeds of a land sale contract has only a security interest in the proceeds and not an interest in the real property protected by the recording statutes; he does not have an “other lien placed of record.” Citizens Valley Bank v. Prahl, 11 Or App 97, 502 P2d 284 (1972)

Time lien attaches

Priority of tax lien over other liens or claims

Tax lien had priority over security interest of bank where bank repossessed and sold personal property pursuant to security agreement after tax lien had attached. D & B Equities Corp. v. Marion County, 7 OTR 101 (1977)

General intention of legislature is to grant priority to all tax liens over other security interests under this section. D & B Equities Corp. v. Marion County, 7 OTR 101 (1977)

“Encumbrance” includes only money or security interests in subject property. Westwood Homeowners Assn., Inc. v. Lane County, 118 Or App 310, 847 P2d 862 (1993), aff’d 318 Or 146, 864 P2d 350 (1993), as modified by 318 Or 327, 866 P2d 463 (1994)

Foreclosure by county did not extinguish certain covenants, conditions and restrictions, including post-foreclosure assessment charges, affecting lots in planned unit development. Westwood Homeowners Assn., Inc. v. Lane County, 118 Or App 310, 847 P2d 862 (1993), aff’d 318 Or 146, 864 P2d 350 (1993), as modified by 318 Or 327, 866 P2d 463 (1994)

311.410

NOTES OF DECISIONS

Although application for exemption under ORS 307.162 must generally be filed before April 1, application for property acquired by exempt owner or changed from taxable to exempt use after filing date but before July 1, may be filed within 30 days after acquisition or change in use but if property is acquired or changed from taxable to exempt use on or after July 1 of tax year, there is no filing time under ORS 307.162 because exemption for year is not allowed under this section. Christian Life Fellowship, Inc., v. Dept. of Rev., 12 OTR 94 (1991)

311.470

NOTES OF DECISIONS

Consent of the court is necessary before a tax-collecting authority may enforce payment of taxes by distraint of property in the custody of a court-appointed receiver. State ex rel Layman v. Landmark-Townes, Inc., 15 Or App 517, 516 P2d 483 (1973)

311.505

NOTES OF DECISIONS

Any fraction of a month during which tax is delinquent is to be rounded up to a full month in computing the amount of interest owed. Parr v. Dept. of Rev., 276 Or 113, 553 P2d 1051 (1976)

Water district corporation assessments collected under ORS 554.130 are not “taxes” and play no part in property tax discount determination. Miller v. Dept. of Revenue, 14 OTR 176 (1997), aff’d 326 Or 527, 953 P2d 72 (1998)

ATTY. GEN. OPINIONS: Power of irrigation district which has elected to collect its own assessments to charge interest on delinquent water use assessments, (1979) Vol 39, p 778

311.510

COMPLETED CITATIONS: Stinemeyer v. Wesco Farms, Inc., 260 Or 109, 487 P2d 65 (1971)

311.656

NOTES OF DECISIONS

Where owner of personal property sold property under agreement to pay defendant, secured party, from proceeds of sale, defendant’s secured interest was not “foreclosed by sale” within meaning of this section even though defendant’s secured interest was terminated by sale. Mult Cty. Tax Collector v. Berland, 10 OTR 328 (1986)

311.666 to 311.700

NOTES OF DECISIONS

Neither ORS 306.115, 311.205 nor 307.475 authorize Department of Revenue to override filing requirements of these sections. Phelps v. Dept. of Rev., 10 OTR 162 (1985)

ATTY. GEN. OPINIONS: Participation in program by mortgagors and mortgagees when a Federal Housing Administration insured loan is involved, (1976) Vol 38, p 326

311.670

NOTES OF DECISIONS

Where taxpayer was absent from exempt property to care for ill family member, exception permitting absence by reason of health does not apply because it refers to taxpayer’s own health. Azar v. Dept. of Revenue, 21 OTR 302 (2013)

311.684

NOTES OF DECISIONS

311.689

NOTES OF DECISIONS

When both members of married couple claim deferral, both members’ incomes are considered when determining whether increase in income is grounds for loss of deferral. Dept. of Revenue v. Kelly, 19 OTR 559 (2009)

When only one member of married couple claims deferral, only that member’s income is considered when determining whether increase in income is grounds for loss of deferral. Dept. of Revenue v. Kelly, 19 OTR 559 (2009)

Internal Revenue Code does not preempt authority, under statute, to separately calculate federal adjusted gross income for two or more individuals electing to defer property taxes jointly. Dept. of Revenue v. Kelly, 19 OTR 559 (2009)

311.785

See annotations under ORS 311.705 in permanent edition.

311.790

See annotations under ORS 311.710 in permanent edition.

311.800

See annotations under ORS 311.717 in permanent edition.

311.806

NOTES OF DECISIONS

This statute does not violate equal protection or due process provisions of either the Oregon or the United States Constitution. Sch. Dist. 12 v. Wasco County, 270 Or 622, 529 P2d 386 (1979)

Where taxpayer did not exhaust administrative and legal remedies within time allowed, Tax Court lacked jurisdiction to try refund claims on merits, despite fact that taxpayer relied on Revenue Department’s erroneous timber cruise. Rosboro Lbr. Co. v. Heine, 8 OTR 221 (1979)

Tax Court correctly determined it did not have authority to order refunds for overpayments resulting from property tax levy rates. Dennehy v. Dept. of Rev., 308 Or 423, 781 P2d 346 (1989)

County inability to collect taxes from proper party does not excuse obligation to refund taxes paid on property of another by mistake. PGE v. Dept. of Rev., 12 OTR 311 (1992)

It is no defense to refund required under this statute that [former] ORS 311.220 prohibited county from placing lien on property. PGE v. Dept. of Rev., 12 OTR 311 (1992)

ORS 305.580 preempts general refund provision where government mistakenly classifies tax with regard to section 11b, Article XI, Oregon Constitution. Smith v. Multnomah County Board of Commissioners, 12 OTR 377 (1993), aff’d 318 Or 302, 865 P2d 356 (1994)

311.812

NOTES OF DECISIONS

This section, read in pari materia with ORS 311.505, provides that property tax overpayment is to be allocated proportionately to each quarterly installment, and interest on refund is computed from date of each installment overpayment. Portland Gen. Elect. Co. v. Dept. of Rev, 7 OTR 444 (1978)

Accrual of interest terminates on refund payment date. Sharps v. Dept. of Revenue, 18 OTR 446 (2006), aff’d 343 Or 531, 173 P3d 1223 (2007)