reglab/housing_qa huggingface dataset:
OR Rev Stat § 311.250 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.250 - Tax statements; rules.

(1) Except as to real property assessed to "unknown owners" pursuant to ORS 308.240 (2), on or before October 25 in each year, the tax collector shall deliver or mail to each person (as defined in ORS 311.605) shown on the tax roll as an owner of real or personal property, or to an agent or representative authorized in writing pursuant to ORS 308.215 by such person, a written statement of property taxes payable on the following November 15. (2) The failure of a taxpayer to receive the statement described in this section shall not invalidate any assessment, levy, tax, or proceeding to collect tax. (3) The tax collector shall not be liable for failure to deliver or mail the tax statements by October 25 as provided in subsection (1) of this section if such failure was caused by not receiving the tax roll from the assessor by the time provided by law or by reason of any other circumstance beyond the control of the tax collector. In such case the tax collector shall deliver or mail the statements as soon as possible. (4) Where, for any reason the taxes due on any property on the assessment roll in any year cannot be ascertained from the tax roll by November 5 of that year, within 15 days thereafter the owner or other person liable for or desiring to pay the taxes on such property may tender to the tax collector, and the tax collector may collect, a payment of all or part of the taxes estimated by the tax collector to be due on such property. Immediately after the taxes are actually extended on the tax roll, the tax collector shall credit the amount paid as provided by law, allowing the discount under ORS 311.505 and not charging interest for the amount of taxes satisfied by such payment. Where there has been an underpayment, additional taxes shall be collected, and where there has been an overpayment, refund shall be made as otherwise provided by law. (5) The tax statement described in this section shall be designed by the Department of Revenue and shall contain such information as the department shall prescribe by rule including: (a) The real market value of the property for which the tax statement is being prepared (or the property’s specially assessed value if the property is subject to special assessment) for the current and prior tax year; (b) The property’s assessed value for the current and prior tax year; and (c) The total amount of taxes due on the property. [1963 c.311 §2; 1965 c.344 §19; 1967 c.293 §21; 1967 c.568 §2; 1985 c.613 §26; 1991 c.459 §238; 1993 c.18 §74; 1993 c.270 §57; 1997 c.541 §286; 2003 c.400 §2]
OR Rev Stat § 311.252 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.252 - Copy of tax statement to be sent to mortgagee paying taxes; procedure when information otherwise transmitted.

(1) If a mortgagee is required or authorized to pay the ad valorem taxes on a manufactured structure or a floating home or on real property that is subject to the mortgage by a provision contained in the mortgage instrument, upon written request sent to the tax collector, the tax collector shall send a copy of the statement required to be mailed or otherwise delivered to the taxpayer under ORS 311.250 to the mortgagee. The request by the mortgagee for the sending of the copy shall be made to the tax collector on or before October 1 of each year and shall state that the mortgagee has the duty or is authorized to pay the taxes for the owner of the property. (2) The tax collector and any mortgagee referred to in subsection (1) of this section may agree that a computer record containing the information required by the Department of Revenue may be delivered to the mortgagee instead of a copy of the tax statement required by subsection (1) of this section. (3) For the purposes of this section, the holder of a perfected security interest in a manufactured structure or a floating home is considered a "mortgagee" and the perfected security interest is considered a "mortgage." [1967 c.568 §4; 1971 c.379 §1; 1971 c.529 §35; 1971 c.752 §1; 1973 c.82 §1; 1981 c.804 §87; 1983 s.s. c.5 §21; 1987 c.313 §2; 1991 c.459 §239; 1993 c.313 §1; 1997 c.541 §287; 2003 c.108 §3; 2015 c.31 §4; 2019 c.360 §3]
OR Rev Stat § 311.253 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.253 - Use of computer record to comply with ORS 311.250; agreement to use record instead of tax statements; rules.

(1) Notwithstanding ORS 311.250, if to meet the requirements of ORS 311.250, the tax collector must deliver or mail multiple tax statements to the same person, as defined in ORS 311.605, the tax collector may, at the request of the person made in writing, in lieu of the required tax statements, deliver or mail to the person a computer record that contains the name and last-known address of the person, and for each of the properties for which an individual tax statement would otherwise be required, such information as the Department of Revenue may prescribe by rule and any other information mutually agreed to by the tax collector and the person. (2) Any request made under this section must be made to the tax collector by the person on or before October 1 of each year. If upon mutual agreement of the parties, the tax collector complies with the request in accordance with the agreement, the tax collector is relieved of responsibility of delivering or mailing tax statements in any other manner. (3) Any information required by ORS 311.250 to appear on a tax statement that is not included in the computer record authorized by this section shall appear on the face of the tax receipt given under ORS 311.361. This section shall not apply to a mortgagee required or authorized to pay ad valorem taxes to which ORS 311.252 applies. (4) As used in this section and ORS 311.252, "computer record" means information stored by any means of electronic storage or paper on which is printed information retrieved from a computer or other form of electronic storage. [1981 c.364 §1; 1997 c.541 §288; 2003 c.108 §1]
OR Rev Stat § 311.255 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.255 - Taxes, other charges of taxing agencies and water improvement company charges collected with county taxes.

(1) All ad valorem property taxes, taxes on property that are imposed upon property subject to ad valorem taxation and all special assessments, fees or other charges required by law to be placed upon the tax roll, which have been lawfully levied or imposed and certified to the assessor by any taxing district authorized by law to levy or impose such taxes, assessments, fees or charges, shall be collected by the tax collector, only in the same manner and at the same time as taxes for county purposes are collected. (2) No taxing district may separately charge or collect any tax on property that is imposed upon property subject to ad valorem taxation certified under ORS 310.060, in advance or otherwise. (3) Charges of a water improvement company organized under ORS 554.005 to 554.340 shall be collected in the same manner as taxes under subsection (1) of this section if the charges are certified to the assessor by the company board of directors under ORS 554.130. [Amended by 1965 c.344 §20; 1991 c.459 §240; 1997 c.541 §289; 1997 c.819 §16]
OR Rev Stat § 311.260 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.260 - Payment of taxes in United States money.

Except as provided in ORS 311.265, all taxes levied in this state shall be collected and paid in lawful money of the United States, and not otherwise. [Amended by 1965 c.344 §21]
OR Rev Stat § 311.265 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.265 - Payment of taxes with warrants.

(1) Any warrant of a county or of any municipal corporation, taxing district or political subdivision shall be received, without regard to priority of issue or registration, in payment of any tax levied for the fund on which the warrant is drawn, except that a warrant not immediately redeemable shall not be received on any tax or part of a tax specifically levied or budgeted for the payment of principal or interest of bonded indebtedness. The tax collector shall not accept from any taxpayer warrants in a larger amount than the particular tax or part of a tax such taxpayer may be entitled to pay in such warrants. (2) The tax collector shall note on each tax receipt and copy thereof the number and amount of each warrant the tax collector receives and shall write or stamp across the face of each warrant the date of receipt and the words "Received for taxes." No warrant received in payment of taxes shall draw interest after the date of receipt. (3) This section does not apply to special assessments, appearing on the tax roll, levied by an irrigation, drainage or water supply district.
OR Rev Stat § 311.270 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.270 - Discounting county orders prohibited.

No county officer shall purchase or receive in payment of taxes or in exchange, or otherwise, any county orders or any demand against the county of the county officer for a claim allowed by the proper officer to allow the claim during the term of office of the county officer, for an amount less than that expressed on the face of the order or demand.
OR Rev Stat § 311.275 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.275 - Grantor and grantee or buyer and seller proportionally liable.

As between the grantor and the grantee of real property or the buyer and seller of personal property, when there is no express agreement as to payment of the taxes on the property becoming due and payable for the fiscal year in which the sale occurs, the grantor or seller is liable for the same proportion of the taxes as the part of the fiscal year prior to the day of the sale of the property bears to the whole of the fiscal year, and the grantee or buyer is liable for the remainder of the taxes. [Amended by 1977 c.718 §5]
OR Rev Stat § 311.285 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.285 - Rights of occupant or tenant paying tax.

If any tax on any real estate is paid by or collected from an occupant or tenant when there is some other person who, by agreement or otherwise, ought to pay the tax, or any part thereof, the occupant or tenant shall be entitled to recover by action the amount which the person should have paid with interest thereon, or the occupant or tenant may retain the same out of any rent due or accruing from the occupant or tenant to such person for real estate on which the tax is so paid.
OR Rev Stat § 311.345 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.345 - Damages and interest for failure to settle taxes on assessment roll or pay over tax moneys.

(1) If a tax collector fails to make settlement of the taxes included in the assessment roll within the time required by ORS 311.395, the tax collector shall be charged with damages in an amount equaling five percent of the amount not settled within the time required by ORS 311.395, plus 12 percent interest per year on the damages from the day payment should have been made of the balance of unsettled taxes due from the tax collector. (2) If a tax collector neglects or refuses to pay over all moneys received for taxes to the county treasurer, the tax collector shall, in addition to the criminal penalty provided for in ORS 311.990 (6), be liable to pay damages in an amount equaling 10 percent of the amount not paid over, plus 12 percent interest per year on the damages from the day payment should have been made. (3) The moneys, damages and interest authorized to be collected under this section may be collected by suit upon the bond of the tax collector for the recovery of the same. (4) If a county treasurer neglects or refuses to distribute moneys in the unsegregated tax collections account as required by ORS 311.395 (6), the county treasurer shall be liable to pay damages in an amount equaling 10 percent of the amount not distributed as required by ORS 311.395, plus 12 percent interest per year on the damages from the day distribution should have been made. [Amended by 1963 c.238 §13; 1969 c.595 §13; 1979 c.689 §20; 1985 c.162 §5; 2003 c.190 §§14,15; 2007 c.537 §6]
OR Rev Stat § 311.350 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.350 - Money for distinct and specified object.

Money collected or received by any officer for a distinct and specified object shall be kept as a separate fund for the specified object and no portion shall be paid or applied to any other object or purpose without due authority.
OR Rev Stat § 311.361 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.361 - Form of tax receipt; numbering; taxpayer’s copy; temporary receipt; destruction of receipts.

(1) Every tax receipt shall state plainly on its face the name of the county, the fiscal year for which the taxes entered therein have been levied followed by the word "Taxes." The receipt shall show the exact amount paid, the date of payment, the property on which the taxes were paid and the code area for the property. The tax collector shall keep a stub receipt or a copy of each receipt or a computer record of the same information on each receipt issued and such stub receipt, copy or computer record shall be a public record. The receipts shall be numbered consecutively except that if more than one validating machine is used in validating and numbering the receipts, a consecutive number series may be used for each machine if the series is identified by a machine number or letter. The stubs or copies of the receipts, or the computer record, shall contain the post-office or residence address of the taxpayer, which may be ascertained and entered at the time of the payment. Preparation of a microfilm, a microfiche or an electronically stored record of the receipts constitutes a computer record. (2) If the tax statement has been sent to the taxpayer with a copy to be retained by the taxpayer, no copy of the receipt need be given or sent to the taxpayer unless the taxpayer requests one. (3) A temporary or interim receipt may be issued on payment of any installment of less than one-quarter of a particular tax account, each such receipt to be entered in the records of the tax collector’s office. (4) Notwithstanding any other provision of law, the tax collector’s copy of the tax receipt may be destroyed when seven years have elapsed from the date the receipt was issued. [1965 c.344 §24 (enacted in lieu of 311.355); 1979 c.701 §1; 1993 c.6 §9; 2003 c.108 §2]
OR Rev Stat § 311.375 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.375 - Forwarding state taxes by county treasurers.

(1) On or before December 1 in each year each county treasurer shall pay over to the State Treasurer one-half of the amount of state taxes charged to the county of the county treasurer for the fiscal year then current. In similar manner the county treasurer shall pay over one-quarter of such taxes on or before March 1, and the remainder of such taxes on or before June 1, of the fiscal year. (2) Each such payment of state taxes shall be made without deduction for any cause out of the first moneys collected and paid into the county treasury over which the county has control. (3) If a county fails to pay to the State Treasurer its entire apportionment of the taxes within 30 days after the dates prescribed in subsection (1) of this section, the unpaid balance shall be deemed delinquent, and is a debt due and owing by the county to the state and the county shall pay the legal rate of interest thereon from such date until paid. The payment of such interest shall not relieve the county treasurer from any penalty imposed by law for failure to pay such taxes as required by law. (4) If a county treasurer fails to pay to the State Treasurer any money in the hands of the county treasurer for the payment of the amount of state taxes charged to the county at the time prescribed in subsection (1) of this section, the county treasurer shall, in addition to other penalties, be liable to the following: (a) If the county treasurer fails for a period of 10 days after the time prescribed, the county treasurer shall forfeit to the state 20 percent on the amount withheld. (b) If the county treasurer fails for a period of 30 days after the time prescribed, the county treasurer shall forfeit the office as treasurer and is a public defaulter. [Amended by 1991 c.220 §4]
OR Rev Stat § 311.385 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.385 - Deposit of property tax moneys in unsegregated tax collections account; time requirements.

(1) The tax collector shall deposit all property tax moneys with the county treasurer no later than: (a) One business day after: (A) Payment of the moneys is made in person at the office of the tax collector; or (B) The tax collector receives moneys collected by a financial institution or other collection agency; or (b) Thirty calendar days after the payment arrives by mail in the county mail receptacle. (2) The tax collector shall take a receipt for all moneys deposited with the county treasurer. (3) Property tax moneys shall not be deposited in any account other than the unsegregated tax collections account, except as provided in ORS 311.370, 311.484 and 311.508. (4) No later than one business day after receiving notice of collection of tax moneys by a financial institution or other collection agency, the tax collector shall notify the county treasurer of the collection of those tax moneys. (5) Except as provided in ORS 311.370, 311.484 and 311.508, the county treasurer shall deposit all property tax moneys to an account in the records of the county treasurer designated as the unsegregated tax collections account. Only those moneys that will be distributed under ORS 311.390 and interest earned from the investment of those moneys shall be deposited to the unsegregated tax collections account. (6) As used in this section, "property tax moneys" includes all ad valorem taxes and all taxes on property, as defined in ORS 310.140, and all other amounts specifically authorized by law to be included on the assessment and tax roll, that are certified for collection under ORS 310.060 or other law and any interest on those taxes. [1963 c.606 §2; 1967 c.105 §5; 1969 c.595 §6; 1971 c.737 §4; 1985 c.162 §1; 1989 c.796 §13; 1991 c.459 §244; 1995 c.79 §147; 1997 c.631 §449; 2003 c.190 §§8,9; 2007 c.537 §3]
OR Rev Stat § 311.388 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.388 - Additional taxes or penalties; deposit; distribution.

(1) Additional taxes or penalties collected because of the disqualification of property from special assessment or exemption shall be deposited in the unsegregated tax collections account in the same manner as other ad valorem property taxes. (2) For purposes of completing the percentage distribution schedule under ORS 311.390, the tax collector shall treat any additional taxes or penalties charged because of the disqualification of property from special assessment or exemption as having been imposed by the districts within which the property subject to the additional taxes or penalties is located. The amount of additional taxes or penalties attributable to each district shall be determined based on the percentage that the total ad valorem property tax rate of the district bears to the total rate for the property in the year in which the additional taxes or penalties were added to the roll. [1991 c.459 §246; 1997 c.541 §291]
OR Rev Stat § 311.391 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.391 - Notice to taxing districts of amount of property taxes.

No later than five working days after the tax collector files with the county treasurer the percentage schedule required under ORS 311.390, the tax collector shall notify each taxing district of the amount of taxes on property imposed for each district for that fiscal year. [1991 c.459 §247a]
OR Rev Stat § 311.392 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.392 - County’s option to advance to municipalities taxes levied prior to collection.

(1) If, in the discretion of the county court, it is more economical to advance to those municipalities from the general fund of the county the total amount of taxes, assessments or other charges levied against property in the county, the county court may advance from the general fund of the county the full amount of the taxes, assessments and charges levied by those subdivisions and the county court may order the county tax collector to revise the tax distribution schedule provided by ORS 311.390 so that all taxes, assessments and charges advanced by the county will be allocated to the county. If the county makes the payments provided in this section, it shall have no recourse against the political subdivision for recovery of the shrinkage in collections from that anticipated at the time the payment was made. (2) If the county advances taxes under this subsection, before December 1 of each year, it may deduct from the levy the three percent discount which would have been given by the district had all of the taxes been paid by November 15 and turned over to the district on or before December 1 of each year. If the payment is made after December 1, no discount shall be taken by the county. [1965 c.492 §4; 1969 c.595 §8]
OR Rev Stat § 311.412 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.412 - Effect of acquisition of property by eminent domain on taxes for prior fiscal years.

(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 for any year or years prior to the fiscal year of such acquisition have become a lien upon said real property, all such liens shall be transferred to and be paid out of the award of the jury given in such proceedings. The real property acquired by the state or any political subdivision thereof shall be free and clear of any liens or liability for such property taxes. (2) In the event the real property acquired by the state or any political subdivision thereof was a part of a larger parcel upon which property taxes for any year or years prior to the fiscal year of such acquisition have become a lien, only such proportion of such taxes as the assessed value of the part acquired by the state or the political subdivision thereof bears to the assessed value of the said larger parcel shall be transferred to and paid out of the award of the jury given in said proceedings, and the remainder of such taxes shall continue a lien upon the remainder of said larger parcel. [1953 c.539 §1]