Current through Register Vol. 61, No. 4, April 1, 2022
When taxes other than levies under ORS
are added to the tax
roll under 311.205 or the taxes already on the tax roll are increased under
311.205, the amount due for each installment shall be computed as follows:
(a) For tax years prior to 1991, the added or
increased taxes shall be combined with the tax originally extended on the roll
for the year(s) in question.
For tax years 1991-92 and later, the limitation(s) imposed by section 11b,
Article XI of the Oregon Constitution must be determined for the year(s) to
which the tax will be added.
(A) If there is
no change in value and the amount originally billed equals or exceeds the
calculated limitation, new billing is not required.
(B) If the value is increased and the amount
originally billed is less than the new calculated limitation, a new billing is
required reflecting the correction.
(C) The additional taxes due shall be
calculated based on the total taxes as corrected for the year being corrected
and shall be the net amount due after the limitation is imposed.
(c) All payments received apply to
the combined tax.
For the purpose of determining the extent each installment has been paid, the
additional or increased tax shall be added to the tax, if any, already extended
to the same account.
Admin. R. 150-311-0190
12-31-77; RD 9-1983, f. 12-20-83, cert. ef. 12-31-83; RD 8-1991, f. 12-30-91,
cert. ef. 12-31-91 REV 11-2000, f. 12-29-00, cert. ef. 12-31-00, Renumbered
from 150-311.206; Renumbered from 150-311.206-(A),
28-2016, f. 8-12-16, cert. ef.
Stat. Auth.: ORS
Stats. Implemented: ORS