Or. Admin. R. 150-311-0200 - Definition of "Distribute in the Same Manner as Other ad Valorem Property Taxes Imposed on the Property" for Error Corrections

"Distributed in the same manner as other ad valorem property taxes imposed on the property" means to be deposited into the unsegregated tax collections account under ORS 311.385 for the year of billing. The amount of additional ad valorem taxes or penalties attributable to each district must be determined based on the percentage that the total ad valorem property billing tax rate of the district bears to the total billing tax rates for the code area in the year in which the additional taxes are billed. Any non ad valorem taxes, including penalties, must be attributed to the district for which the tax was imposed. In preparing the percentage distribution schedule under 311.390 the tax collector must include any additional taxes resulting from an error correction under 311.205 in the calculation.


Or. Admin. R. 150-311-0200
REV 11-2000, f. 12-29-00, cert. ef. 12-31-00; Renumbered from 150-311.206-(B), REV 28-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 311.206

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