reglab/housing_qa huggingface dataset:
OR Rev Stat § 311.735 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.735 - Rules.

The Department of Revenue shall make any rules necessary to carry out the provisions of ORS 311.702 to 311.735. [1977 c.859 §14]
OR Rev Stat § 311.740 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.740 - Definitions for ORS 311.740 to 311.780.

As used in ORS 311.740 to 311.780: (1) "Commissioners" means the county court, board of county commissioners or other governing body of a county. (2) "Department" means the Department of Revenue. (3) "Disaster area" means an area within the State of Oregon which the Governor of the State of Oregon has named and declared to be a disaster area. (4) "Land" means agricultural land or rangeland under farm use as defined in ORS 215.203 or 308A.056. (5) "Taxes" means ad valorem taxes, assessments, fees and charges entered on the assessment and tax roll against land as defined in this section. (6) "Taxpayer" means the person or persons who pay taxes upon land as defined in this section. [1977 c.695 §1; 1999 c.314 §67]
OR Rev Stat § 311.745 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.745 - Election to defer taxes in disaster area; eligibility.

(1) Subject to ORS 311.750, the taxpayer who has land situated in a disaster area and whose land is adversely affected by the disaster area may, on or before September 1 of each year, elect to defer the taxes levied on the land of the taxpayer for that year. To exercise the option, each taxpayer shall file a claim for deferral with the commissioners on or before September 1 of each year in which the taxpayer claims the deferral. The commissioners shall examine the application and certify that the taxpayer’s property is adversely affected by the disaster. After certifying that the property is adversely affected by the disaster, the commissioners shall forward the application to the Department of Revenue. (2) When the taxpayer exercises an option to defer taxes for any year by filing a claim for deferral under subsection (1) of this section, it shall have the effect of deferring payment of the taxes levied against the land of the taxpayer for the period of time the area continues to be designated a disaster area. [1977 c.695 §2]
OR Rev Stat § 311.750 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.750 - Qualifications.

In order to qualify for tax deferral under ORS 311.740 to 311.780, the property must meet all of the following requirements when the claim is filed and each year thereafter so long as the payment of taxes by the taxpayer is deferred: (1) The property must be located in a disaster area. (2) If the taxpayer is not the owner of the land, the taxpayer shall obtain written approval from the owner of the land to defer the taxes on the land under ORS 311.740 to 311.780. (3) Property must be land as defined in ORS 311.740. [1977 c.695 §3]
OR Rev Stat § 311.755 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.755 - Time for payment; interest on deferred taxes; delinquency.

When the area in which the land is located ceases to become a disaster area, the deferred taxes will be due and payable as follows: (1) One-fifth (20 percent) of the deferred taxes shall be payable on or before November 15 of the year following the close of the calendar year in which the termination of the disaster area designation has occurred and November 15 of each year thereafter. (2) Interest shall accrue against the unpaid taxes and shall be paid with each one-fifth payment for the period of time the taxes have remained unpaid at the rate provided in ORS 311.775. (3) The amounts designated in subsections (1) and (2) of this section shall be paid directly to the Department of Revenue on or before November 15 of each year in which they are due. (4) If the amounts falling due as provided in this section are not paid on the indicated due date, such amounts shall be deemed delinquent as of that date and the property shall be subject to foreclosure as provided in ORS 311.771. (5) All moneys collected by the department pursuant to this section shall be deposited into the General Fund. [1977 c.695 §4]
OR Rev Stat § 311.759 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.759 - Voluntary payment; satisfaction of deferred property tax lien.

(1) Notwithstanding ORS 311.755, all or part of the deferred taxes and accrued interest may be paid at any time to the Department of Revenue. (2) When the deferred taxes and accrued interest are paid in full and the property is no longer subject to tax deferral under ORS 311.740 to 311.780, the department shall prepare and record in the county in which the property is located a satisfaction of deferred property tax lien. [1977 c.695 §5]
OR Rev Stat § 311.761 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.761 - Recordation of tax deferred properties; recording constitutes notice of lien.

(1) On its approval of an application to defer taxes on land, the Department of Revenue shall record in each county in which there is tax deferred property under ORS 311.740 to 311.780 in the mortgage record of the county the list of the tax deferred properties of that county. The list shall contain a description of the property as listed on the assessment roll together with the name of the owner listed thereon. (2) The recording of the tax deferred properties under subsection (1) of this section gives notice that the department claims a lien against those properties in the amount of the deferred taxes plus interest, even though the amount of taxes or interest is not listed. [1977 c.695 §6]
OR Rev Stat § 311.771 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.771 - Liens; priority; foreclosure proceeding.

(1) The Department of Revenue shall have a lien against the tax deferred property for the payment of the deferred taxes plus interest thereon. The liens for deferred taxes shall attach to the property on July 1 of the year in which the taxes were assessed. The deferred property tax liens shall have the same priority as real property tax liens except that the lien of mortgages or trust deeds which are recorded prior in time to the lien for deferred taxes under ORS 311.740 to 311.780 shall be prior to the liens for deferred taxes. (2) The lien may be foreclosed by the department as if it were a purchase money mortgage under ORS chapter 88. The court may award reasonable attorney fees to the prevailing party in a foreclosure action under this section. (3) Receipts from foreclosure proceedings and from voluntary payments for deferred taxes shall be paid by the department to the General Fund. [1977 c.695 §7; 1981 c.897 §48; 1995 c.618 §66]
OR Rev Stat § 311.775 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.775 - Notice of deferral to assessor by department; rate of interest on deferred taxes.

(1) If eligibility for deferral of taxes is established as provided in ORS 311.740 to 311.780, the Department of Revenue shall notify the county assessor and the county assessor shall show on the current ad valorem assessment and tax roll which property is tax deferred property by an entry clearly designating such property as tax deferred property. (2) When requested by the department, the tax collector shall send to the department as soon as the taxes are extended on the roll the tax statement for each tax deferred property. (3) Interest shall accrue on the deferred taxes at the rate of nine percent per annum. [1977 c.695 §8]
OR Rev Stat § 311.780 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.780 - Payment of tax deferred amounts to county by state; availability of moneys.

(1) Upon receipt of the notification from the Department of Revenue of the amount deferred on tax deferred property under ORS 311.740 to 311.780, the Oregon Department of Administrative Services shall pay to the respective county tax collectors an amount equivalent to the full amount of tax listed by the Department of Revenue less three percent thereof. (2) The Department of Revenue shall maintain accounts for each deferred property and shall accrue interest at the rate earned by the Oregon Short Term Fund established under ORS 293.728 on the gross amount of taxes advanced. (3) The payment described in subsection (1) of this section shall be made only if there are moneys available in the General Fund for the payment because they are not appropriated or otherwise allocated for other purposes. Any moneys paid from the General Fund under this section shall be repaid to the General Fund with interest accrued at the rate described in subsection (2) of this section. [1977 c.695 §9; 1980 c.19 §10; 1993 c.18 §75; 2009 c.541 §17; 2009 c.821 §23]
OR Rev Stat § 311.785 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.785 - Authority to compromise taxes, abate interest or lawful charges.

Except as may be specifically provided by law, no county court shall have authority to compromise any tax or taxes levied and charged on the tax roll of any year, or to abate interest or other lawful charges thereon, except where litigation involving the validity of such tax or taxes is pending or seriously threatened and there is a grave legal question as to such validity. [Formerly 311.705]
OR Rev Stat § 311.790 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.790 - Cancellation of uncollectible property tax.

(1) If the tax collector and the district attorney for any county determine that taxes on personal property that are delinquent are for any reason wholly uncollectible, the tax collector and district attorney may request, in writing, the county court for an order directing that the taxes be canceled. The court, when so requested, may in its discretion order and direct the tax collector to cancel such uncollectible personal property taxes. The order shall be entered in the journal of the county court. (2) If the tax collector determines that additional taxes on real property disqualified from special assessment under ORS 308A.703 are wholly uncollectible due to the property’s exempt status, the tax collector may request, in writing, the county court for an order directing that the taxes be canceled. The court, when so requested, may in its discretion order and direct the tax collector to cancel the uncollectible property taxes. The order shall be entered in the journal of the county court. [Formerly 311.710; 1993 c.6 §6; 2007 c.791 §1]
OR Rev Stat § 311.795 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.795 - Cancellation of delinquent taxes on certain donated property; cancellation where total is $10 or less.

(1) A county governing body may cancel all delinquent taxes and the interest and penalties thereon accrued upon property donated to any incorporated city or town or any park and recreation district organized and operating under ORS chapter 266 for parks, playgrounds or a city hall. This section does not apply if the city, town or park and recreation district makes any payment to the owner, either directly or indirectly, for the property. (2) A county governing body may cancel all delinquent real property taxes and interest and penalties due thereon from any taxpayer where the total of the same is $10 or less, when in the judgment of the county governing body the cost of collecting the same will be greater than the amount to be collected. (3) A county governing body may cancel all delinquent personal property taxes and the interest and penalties thereon due from any taxpayer where the total of the same is $10 or less and in the judgment of the county governing body the cost of collecting the same will be greater than the amount to be collected. (4) Property taxes that are deferred under the homestead deferral program established under ORS 311.666 to 311.701, special assessments for local improvements that are deferred under ORS 311.702 to 311.735 or property taxes that are deferred under the disaster area tax deferral program established under ORS 311.740 to 311.780 are not delinquent taxes for purposes of this section. A county governing body may not cancel any deferred taxes, deferred special assessments or interest or penalties that accrue with respect to deferred taxes or deferred special assessments described in this subsection. [Formerly 311.715; 1983 c.773 §1; 1993 c.6 §7; 2003 c.704 §1; 2007 c.70 §81; 2015 c.31 §6]
OR Rev Stat § 311.800 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.800 - Compromise of taxes on lands conveyed to United States.

The county court of each county may compromise all taxes, interest and penalties upon any land conveyed to the United States by gift, grant or devise by any person, under the terms of section 8 of the Act of Congress approved June 28, 1934, public document No. 482, known as the Taylor Grazing Act. However, this section does not apply to exchanges of real property made under the provisions of such Act. [Formerly 311.717]
OR Rev Stat § 311.804 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.804 - Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands.

(1) If taxes are levied or assessed upon lands that are a portion of the assets of the Common School Fund while held under certificate or contract of sale and the certificate or contract is canceled by the Department of State Lands, such taxes or assessments shall become void upon receipt of written notice from the Director of the Department of State Lands of cancellation of the certificate or contract of sale. Officials having charge of the records of taxes and assessments on lands included in certificates or contracts of sale so canceled shall note on their records the word "invalidated," and the date of cancellation. (2) This section does not apply to irrigation or drainage districts’ tax liens if the irrigation or drainage districts were organized prior to the inception of the department’s lien. [Formerly 311.720]
OR Rev Stat § 311.807 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.807 - Refund reserve account; deposits; payment of refunds; rules.

(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, an amount equal to 100 percent of the anticipated annual refunds for the county. (b) Any deposit into the refund reserve account from taxes collected in November shall not exceed two-thirds of the total anticipated annual refunds for the county. (3) The moneys in the refund reserve account shall first be used to pay refunds determined to be due under ORS 311.806. (4) If the moneys in the refund reserve account are insufficient to pay refunds at any time, refunds shall be made out of the unsegregated tax collections account. If funds are not available in either the refund reserve account or the unsegregated tax collections account, the county governing body may delay payment of the refunds until sufficient funds are available. (5) If, at the end of the fiscal year, the balance in the refund reserve account exceeds the amount necessary to pay estimated refunds, the treasurer shall distribute the excess to the unsegregated tax collections account. (6) The Department of Revenue shall provide by rule the method to be used to calculate anticipated annual refunds for the county. [1991 c.459 §266; 1993 c.650 §3; 2005 c.94 §65; 2017 c.315 §18]
OR Rev Stat § 311.808 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.808 - When refund on real property, manufactured structure or floating home prohibited.

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 tax roll shows payment of the taxes, and thereafter the property is sold to a bona fide purchaser. [1975 c.395 §2; 1989 c.297 §2; 1993 c.270 §71; 2003 c.38 §2; 2015 c.31 §5]
OR Rev Stat § 311.812 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.812 - No interest on refunds under ORS 311.806; exceptions; rate.

(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 of an error made by the assessor, Department of Revenue or tax collector. (b) A refund resulting from a written stipulation of the county assessor or the county tax collector if the written stipulation constitutes a final determination that is not subject to appeal. (c) Any refund ordered by the Department of Revenue if no appeal is taken or can be taken from the department’s order. (d) Refunds ordered by the Oregon Tax Court or the Supreme Court if the order constitutes a final determination of the matter. (e) Refunds of taxes collected against real or personal property not within the jurisdiction of the tax levying body. (f) Refunds due to reductions in value ordered by a county board of property tax appeals where no appeal is taken. (g) Refunds due to reductions in value made pursuant to ORS 309.115. (h) Refunds due to a claim for a veteran’s exemption for a prior tax year that is filed pursuant to ORS 307.262. (3)(a) The interest provided by subsection (2) of this section shall be paid at the rate of one percent per month, or fraction of a month, computed from the time the tax was paid or from the time the first installment thereof was due, whichever is the later. If a discount is given at the time the taxes are paid, interest shall be computed only on the net amount of taxes to be refunded. If any portion of a refund described in subsection (2) of this section results from an assessment based on inaccurate information contained in a report filed by a taxpayer, interest shall be computed on only the portion of the refund that is not attributable to the inaccurate information contained in the taxpayer report. (b) As used in this subsection, "report" means a return, statement or any other information provided by a taxpayer in writing to the department or county assessor. [1971 c.737 §2; 1975 c.704 §4; 1977 c.606 §3; 1981 c.804 §89a; 1983 s.s. c.5 §22; 1993 c.270 §61; 1995 c.79 §151; 1995 c.226 §13; 1997 c.541 §298; 1999 c.862 §5; 2001 c.199 §4; 2005 c.394 §2; 2007 c.545 §1; 2007 c.590 §3; 2009 c.41 §5]
OR Rev Stat § 311.813 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.813 - Refunds ordered by certain courts.

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]
OR Rev Stat § 311.814 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.814 - Appeal of large amounts of value; reserve account for refunds.

(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 finally resolved before the end of the tax year to which the appeal relates and the dollar difference between the total value asserted by the taxpayer and the total value asserted by the opposing party exceeds one-fourth of one percent (0.0025) of the total assessed value in the county, or if the appeal relates to property assessed under ORS 308.505 to 308.674, and the value of such property asserted by the opposing party and attributable to the county exceeds one-fourth of one percent (0.0025) of the total assessed value in the county. After notification, the county treasurer shall set aside, if so ordered by the county governing body, from taxes collected in the current tax year, an interest bearing reserve account as provided in this section. (2) The reserve shall consist of an amount representing that portion of taxes paid by the petitioner attributable to the amount of value in dispute for each tax year that the appeal remains unresolved. Upon termination of the controversy, the principal amount in the account necessary to pay any refund, and any interest provided for under ORS 311.812, shall be paid to the petitioner. Any excess remaining in the reserve after termination of the controversy and payment of a refund, if any, shall be deposited in the unsegregated tax collections account in full satisfaction of the tax due on the property. (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. The additional taxes shall be collected as provided in ORS 311.513. [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]
OR Rev Stat § 311.815 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.815 - Abandonment of purpose for which special tax levied; refund or cancellation of tax.

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 thereof remains unexpended for a period of two years, after the levy of the tax, the county court at the written request of the directors of the district may, by resolution, provide for the refunding of the tax or portion of tax so remaining unexpended to the taxpayers who paid the tax and for the cancellation of the unpaid tax or proportion of the tax that has become delinquent. The county court shall take such action by resolution spread upon its journal. Repayment shall be made by orders drawn on the county treasurer and issued to the taxpayers shown by the tax records to have originally made the payments. Cancellation of unpaid taxes shall be effected by noting the cancellation of the taxes on the tax records of the county. [Amended by 2011 c.204 §10]