Source: http://www.oregonlaws.org/ors/311.814
Timestamp: 2014-08-23 09:27:50
Document Index: 80085047

Matched Legal Cases: ['§ 311', '§265', '§63', '§8', '§72', '§299', '§4', '§1']

ORS 311.814 - Appeal of large amounts of value - 2011 Oregon Revised Statutes
311.808 When refund on real prop­erty or manufactured structure prohibited
2011 ORS § 311.814¹
(3) If the final resolution of the controversy results in additional taxes due on the property, the amount in the reserve account shall be deposited into the unsegregated tax collections account and shall be distributed according to the distribution percentage schedule for the current tax year prepared in accordance with ORS 311.390 (Tax and interest distribution percentage schedule). The additional taxes shall be collected as provided in ORS 311.513 (Collection of additional taxes due upon resolution of appeal). [1991 c.459 §265; 1993 c.270 §63; 1995 c.256 §8; 1995 c.650 §72; 1997 c.541 §§299,300; 2003 c.274 §4; 2007 c.126 §1]