Current through Register Vol. 61, No. 4, April 1, 2022
(1) "Property tax
moneys" includes ad valorem taxes, taxes on property, as defined in ORS
other amounts specifically authorized by law to be included on the roll that is
certified for collection under
310.060. Property tax moneys
shall be deposited in the unsegregated tax collections account as required
(2) An entity that
is not a governmental unit that has specific statutory authority to place an
amount on the assessment and tax roll must notify the county assessor of the
amount no later than July 15 of each year as required under ORS 310.060. Notice
of the amount must be on the forms prescribed by the Department of Revenue.
(3) Unless otherwise provided by
law, the provisions of ORS
311.806 do not apply when any
entity that is not a governmental unit certifies an amount specifically
authorized by law to be included on the assessment and tax roll, and the amount
on individual properties is calculated by the entity. Any claim for refund of
such amount due to an error in calculation of the amount shall be made to the
entity. The entity shall pay any refunds it determines to be due to errors in
calculation of the amount out of the funds available to the entity. Such
refunds shall not be paid from the unsegregated tax collections account, and
the assessor shall not be required to redetermine the amount of other taxes
imposed on the property for which the refund is made.
Admin. R. 150-310-0030
RD 4-1993, f.
12-30-93, cert. ef. 12-31-93; Renumbered from 150-310.060(4),
24-2016, f. 8-11-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS