reglab/housing_qa huggingface dataset:
OR Rev Stat § 311.413 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.413 - Effect of acquisition of property by eminent domain on taxes for fiscal year of acquisition.

(1) Whenever, by eminent domain proceedings, the State of Oregon or any political subdivision thereof acquires title to any real property upon which property taxes have been levied for the fiscal year in which such property is acquired, the state or the political subdivision thereof shall pay such proportion of said taxes as the period from the date of acquisition until the end of the fiscal year bears to the entire fiscal year. The remainder of said taxes shall become a lien upon and shall be paid out of the award of the jury given in said eminent domain proceedings. (2) In the event the real property acquired by the state or any political subdivision thereof is a part of a larger parcel upon which property taxes have been levied for the fiscal year of such acquisition, only such proportion of said taxes as the assessed value of the part acquired by the state or a political subdivision thereof bears to the assessed value of said larger parcel shall be paid by the state or the political subdivision thereof or become a lien and be paid out of the award of the jury as provided in this section, and the remainder of such taxes shall continue a lien upon the remainder of said larger parcel. [1953 c.539 §2]
OR Rev Stat § 311.414 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.414 - Date of acquisition for purposes of ORS 311.412 and 311.413.

For the purposes of ORS 311.412 and 311.413, the date of acquisition of real property by eminent domain proceedings by the State of Oregon or any political subdivision thereof shall be deemed to be the date possession thereof is taken by the state or the political subdivision thereof, or the date final judgment is entered in the eminent domain proceedings, whichever is earlier. [1953 c.539 §3]
OR Rev Stat § 311.415 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.415 - Payment of taxes before entry of judgment or order in certain causes.

(1) Before any judgment or final order shall be entered or become operative in any court in this state in any of the causes listed in subsection (3) of this section, it shall first be shown to the satisfaction of the court that all taxes due or owing from the defendant, judgment debtor, heir, devisee, executor, administrator, trustee, agent, conservator or guardian, or which may be collected by virtue of the assessment and taxation laws of this state, have been paid. (2) If the judgment or final order is to be taken and entered after January 1, while the assessment roll is in the possession of the assessor, and pertains to an assessment to be made as of January 1, the receipt for the taxes shall be given by the assessor upon an assessment made as follows: (a) If the exact amount of taxes, special assessments, fees and charges are able to be computed by the assessor, such amount shall be paid to the tax collector. The assessor is authorized to levy and the tax collector is authorized to collect such amount. (b) If the assessor is unable to compute the exact amount at the time, either (A) there shall be paid the amount estimated by the assessor to be needed to pay the taxes, special assessments, fees and other charges to become due, or (B) there shall be deposited with the tax collector a bond with good and sufficient undertaking in the amount that the assessor considers adequate to insure payment of the taxes to become due. In no event shall the bond amount exceed twice the amount of the previous year’s taxes, special assessments, fees and other charges computed under this subsection. Taxes paid or bonded for under this section shall be entitled to any discount provided by ORS 311.505. ORS 311.370 shall apply to amounts assessed and collected under this subsection. (3) This section applies to the following causes: (a) An assignment for the benefit of creditors. (b) The estate of a deceased person or any other proceeding in probate involving the distribution of personal property. (c) Any proceeding to enforce the payment of a debt where the property involved is assessable personal property. [Amended by 1973 c.823 §126; 1975 c.780 §10; 1979 c.350 §13; 1981 c.804 §88; 1991 c.459 §251; 1997 c.541 §294]
OR Rev Stat § 311.420 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.420 - Dissipation, removal or destruction of value of realty subsequent to assessment or tax day.

(1) All taxes levied on real property, the value of which is substantially dissipated, removed or destroyed by the owner thereof, or by the authority of the owner, subsequent to the assessment or tax day of any year, shall be a debt due and owing from the owner of the real property from the time the taxes are or may be levied. (2) If the taxes are not paid before they become delinquent, or on the earlier demand of the tax collector, the county in which the taxes are due and owing may, in addition to the remedies provided by statute for the collection of taxes on real property, maintain an action for itself, and for all other municipal corporations, taxing districts or political subdivisions sharing in the taxes, against the owner of the property for the collection of the taxes, together with interest, penalties, costs and other lawful charges thereon. At the time of the commencement of the action for the collection of such taxes, the county shall have the benefit of all the laws of this state pertaining to provisional remedies against the property, either real or personal, of the owner owing the taxes, without the necessity of filing either an affidavit or undertaking, as otherwise provided by statute. The county clerk of the county where the action is commenced shall immediately issue writs of attachment on application therefor by the tax collector or the district attorney for the county as plaintiff. The writs shall be directed to the sheriffs of as many counties as the tax collector or the district attorney directs. (3) This section does not apply if the real property is substantially dissipated, destroyed or removed by fire or the elements.
OR Rev Stat § 311.425 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.425 - Removing timber before paying taxes on timber or land prohibited; enjoining the cutting or removing of timber.

(1) No person, firm or corporation shall log off or remove any standing or down timber until the taxes then due and payable on the timber and the taxes then due and payable on the land upon which the timber is or was standing or situated, including the taxes on any portion of the timber previously logged off or removed, have been fully paid. If the timber is owned entirely separate and apart from the land whereon it grows or is situated and is not merely held under an executory contract, the owner of the land is not responsible for the taxes on the timber. (2) In addition to the fine provided for in ORS 311.990 (3), the county in which the property is located may, through the district attorney of the county, maintain injunction proceedings against the person, firm or corporation from cutting or removing the timber in violation of subsection (1) of this section. [Amended by 1985 c.759 §4]
OR Rev Stat § 311.430 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.430 - Remedy of ORS 311.420 and 311.425 cumulative.

ORS 311.420 and 311.425 shall be construed as cumulative of all other remedies for the collection of taxes against real property and shall not be construed as a repeal of any statute for the assessment or collection of taxes against real property.
OR Rev Stat § 311.455 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.455 - Tax on personal property as debt; action for collection of taxes; writs of attachment.

(1) All taxes levied on personal property shall be a debt due and owing from the owner of the personal property. (2) If taxes on personal property are not paid before they become delinquent, or on the earlier demand of the assessor or tax collector, the county in which the taxes are due and owing may, in addition to the remedies provided by statute for the collection of taxes on personal property, maintain an action for itself, and for all other municipal corporations, taxing districts or political subdivisions sharing in the taxes, against the owner of the personal property for the collection of the taxes, together with interest, penalties, costs and other lawful charges thereon. (3) At the time of the commencement of the action for the collection of such taxes, the county shall have the benefit of all the laws of this state pertaining to provisional remedies against the property, either real or personal, of the owner owing the taxes, without the necessity of filing either an affidavit or undertaking, as otherwise provided by statute. The county clerk of the county where the action is commenced shall immediately issue writs of attachment on application therefor by the tax collector or the district attorney for the county as plaintiff. The writs shall be directed to the sheriffs of as many counties as the tax collector or the district attorney directs.
OR Rev Stat § 311.467 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.467 - Review of assessor’s action under expedited collection provisions.

(1) When any assessor, under ORS 311.165 or 311.465, demands payment of taxes on real or personal property before such taxes otherwise become due and payable, the owner or person who is liable for the taxes on the property and who has paid to the assessor the amount demanded may, within 10 days from such demand, petition the tax court for review of the assessor’s action. (2) The review shall be governed by the provisions of ORS chapter 305, in so far as such provisions are applicable and not in conflict with this section. (3) The tax court magistrate shall complete its review and determination within 20 days after its receipt of the petition for review and shall either affirm the action taken by the assessor or order a refund of the taxes paid. The decision of the tax court magistrate shall be final. No rehearing shall be had except on the tax court magistrate’s own motion; and the decision shall not be appealable under ORS 305.501. Any costs incident to the hearing shall be assessed by the tax court magistrate against the losing party. [1955 c.710 §1; 1973 c.343 §2; 1977 c.870 §38; 1995 c.650 §68]
OR Rev Stat § 311.470 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.470 - Distraining property about to be removed from state or dissipated.

If at any time the tax collector has reason to believe that personal property, including property classified as real property machinery and equipment, is being removed or is about to be removed from the state, is being dissipated or is about to be dissipated, the tax collector immediately shall distrain sufficient of the property or cause sufficient property to be distrained to pay the taxes, together with interest, penalties and costs, on all the property being removed or about to be removed, being dissipated or about to be dissipated. The tax collector shall cause such property to be sold or sell such property in the manner provided in ORS 311.644. [Amended by 1973 c.305 §7; 1981 c.346 §8; 2001 c.41 §1]
OR Rev Stat § 311.473 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.473 - Foreclosure sale of property to be removed from county; required notice by financial institution; recourse for failure to give notice.

(1) Any financial institution, as defined in ORS 317.010, or agent or representative of a financial institution, that, in the process of foreclosing any security interest or other lien on taxable personal property, including property classified as real property machinery and equipment, or after the lien is foreclosed, causes the property to be removed, or is knowledgeable that the property will be removed by another after the foreclosure sale, from the county in which the property is assessed or seized, shall notify the tax collector of that county prior to the removal. The notice shall be mailed to the tax collector, return receipt requested, and shall contain a description of the property that is the subject of the foreclosure, together with the name and address of the owner or owners of the property. (2) Failure to give the notice required under subsection (1) of this section shall not affect the foreclosure, but the tax collector shall have recourse against the financial institution on behalf of the taxing units for any damages sustained on account of failure to mail the notice. [1987 c.312 §2; 2001 c.41 §2]
OR Rev Stat § 311.475 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.475 - Collecting and remitting taxes on property removed from one county to another.

If personal property, including property classified as real property machinery and equipment, on which taxes are due and unpaid has been removed from one county to another county of this state, the tax collector of the county from which the property was removed shall certify a statement of the taxes, with interest and penalties, to the tax collector of the county to which the property was removed. The statement shall contain a transcript of so much of the tax roll as relates to the property and the owner thereof. The tax collector receiving the certified statement shall have the same power to collect the taxes, with interest, penalties and costs thereon, as the tax collector has to collect taxes levied on personal property assessed in the tax collector’s own county. The tax collector making the collection immediately shall remit the amount collected, less the costs, to the tax collector from whom the statement and certified transcript was received, together with a statement showing in detail the respective amounts of taxes, interest, penalties and costs collected. [Amended by 2001 c.41 §3]
OR Rev Stat § 311.480 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.480 - Property tax due upon bankruptcy; presenting claim.

If a tax has been levied against real or personal property, and thereafter and prior to the date the tax becomes due and payable, the person against whom the tax is charged files a petition in bankruptcy, or is adjudged a bankrupt upon an involuntary proceeding, the tax shall become immediately due. The tax collector of the county where the tax was levied shall prepare and present to the bankruptcy court proof of claim of the county for the tax. [Amended by 1995 c.780 §4; 2003 c.190 §§6,7; 2007 c.537 §2]
OR Rev Stat § 311.484 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.484 - Property tax bankruptcy account.

(1) A county may establish a property tax bankruptcy account. The account shall consist of interest earned on the account and moneys deposited into the account by the tax collector from taxes and any related penalties, but excluding interest, that are: (a) Due under ORS 311.405 (2) and (3)(a) and (b) or 311.480; and (b) Collected pursuant to an order of a bankruptcy court. (2) If a county establishes a property tax bankruptcy account under this section, the county treasurer shall deduct from the account and deposit with the county an amount that is sufficient to reimburse the county for costs incurred by the tax collector to pursue collection of taxes and penalties described in subsection (1) of this section. Costs allowed under this subsection include: (a) Attorney fees, which may include the amount billed by retained counsel, the documented hourly cost of county counsel services and reasonable county counsel overhead; and (b) Expenditures and disbursements, which may include filing fees, copying charges, travel expenses and other expenditures directly related to the bankruptcy proceeding. (3) After estimating the amount necessary for reimbursements under subsection (2) of this section, the county treasurer may periodically deposit into the unsegregated tax collections account described in ORS 311.385 the portion of the property tax bankruptcy account that the treasurer deems reasonable and prudent. (4) Not later than June 30 of each year, the county treasurer shall deposit the balance of the property tax bankruptcy account, including interest and excluding an amount that is reasonably necessary for reimbursements under subsection (2) of this section, in the unsegregated tax collections account described in ORS 311.385 for distribution in accordance with ORS 311.390. [2003 c.190 §2] Note: 311.484 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 311 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 311.489 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.489 - Bankruptcy collections efforts report.

Not later than September 1 of each year, the tax collector shall distribute to all taxing districts a report that outlines bankruptcy collection efforts for the previous tax year. The report shall include: (1) A list of all bankruptcy proceedings for which the county was reimbursed for attorney fees pursuant to ORS 311.484. (2) The total amount of taxes and penalties collected through an order of a bankruptcy court. (3) The total amount reimbursed to the county under ORS 311.484 for attorney fees and costs and disbursements. [2003 c.190 §3] Note: 311.489 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 311 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
OR Rev Stat § 311.506 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.506 - Review of rate of interest by Legislative Assembly.

During each odd-numbered year regular session, the Legislative Assembly shall review the rate of interest, as specified under ORS 311.505 (2) that is charged and collected on property taxes that are due and unpaid. [1989 c.796 §10a; 2001 c.114 §29; 2011 c.545 §25]
OR Rev Stat § 311.507 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.507 - Discount allowed for certain late payments.

(1) Notwithstanding the requirement in ORS 311.505 (3) that to receive a discount upon payment of taxes, the taxes must be paid on or before November 15, the discount provided by ORS 311.505 (3) shall be allowed: (a) If the taxes are paid within 15 business days after the date the tax statement is mailed or otherwise delivered by the tax collector, or by November 15, whichever is the later; (b) If under ORS 311.252 (2) or 311.253, the mortgagee or other person has received from the county a defective or inaccurate computer record, and the taxes are paid within 15 business days after the corrected computer record is delivered to the mortgagee or person, or by November 15, whichever is later; (c) If the reason for nonpayment by November 15 is on account of the county not providing a computer record pursuant to a mutual agreement as provided under ORS 311.253 and tax statements are substituted by the county for the computer record. To receive a discount pursuant to this paragraph, the taxes must be paid within 20 business days after the tax collector mails or otherwise delivers the tax statements, or the taxpayer has been notified in writing by the tax collector that the computer record will not be provided, whichever date is later; or (d) Except under conditions described in ORS 311.229 (2), if property or value is added to the tax roll under ORS 311.208 and the taxes becoming due as a result of the addition are paid in the period prior to the 16th day of the month next following the month of their extension. (2) Nothing in this section shall affect the due dates of the installment payments or the computation of interest upon failure to pay the installment on the date due. As used in this section, business days mean days other than Saturdays and legal holidays. [1979 c.703 §14; 1985 c.613 §27; 1987 c.313 §1; 1991 c.459 §254; 1993 c.23 §1; 1997 c.114 §1; 2001 c.303 §11; 2003 c.108 §4; 2019 c.360 §4]
OR Rev Stat § 311.508 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.508 - Disposition of interest on late payments; certification of estimated interest.

(1) Except as provided under subsection (2) of this section and notwithstanding ORS 311.505 (5): (a) Twenty-five percent of the interest charged and collected under ORS 311.505 shall be deposited and credited to the County Assessment and Taxation Fund created under ORS 294.187; and (b) An additional 25 percent of the interest charged and collected under ORS 311.505 shall be deposited and credited to the County Assessment and Taxation Fund created under ORS 294.187 to the extent the interest would otherwise be distributed to cities or other taxing districts that are not counties or districts within the public school system. (2) On or before June 15 of each year, the Department of Revenue shall estimate the amount of interest that will be deposited and credited to the County Assessment Function Funding Assistance Account created under ORS 294.184 for the ensuing fiscal year. If the estimate is less than $13 million, the department shall certify to each county treasurer an increase in the percentage specified under subsection (1)(a) of this section to the end that the estimate reaches $13 million. However, no increase in percentage shall be certified that will raise and make available for deposit and credit to the County Assessment Function Funding Assistance Account for the ensuing fiscal year an amount that is in excess of $3 million over the amount estimated under this subsection to be received under subsection (1)(a) of this section for the ensuing fiscal year. (3) Upon receipt of certification from the department under subsection (2) of this section, the county treasurer shall deposit and credit to the County Assessment and Taxation Fund for the fiscal year to which the certification applies the percentage of the interest charged and collected under ORS 311.505 so certified. (4) The percentage of the interest on unpaid taxes and penalties required to be deposited and credited to the County Assessment and Taxation Fund under this section shall be deposited and credited in the same manner that the remaining interest is deposited and credited under ORS 311.385. [1989 c.796 §12; 1991 c.459 §255; 1997 c.782 §10; 1999 c.701 §2]
OR Rev Stat § 311.510 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.510 - Date of delinquency.

Taxes on real property not paid on or before May 15 are delinquent. Taxes on personal property or on real property machinery and equipment are delinquent whenever any third, or other specified installment, of the taxes is not paid on or before its due date, as provided in ORS 311.505. [Amended by 1979 c.703 §10; 2012 c.30 §7]