Current through Register Vol. 61, No. 4, April 1, 2022
(1) "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 adding omitted property in the calculation.
(2) "Prior to completion of the next general
property tax roll" for the purposes of accepting prepayments pursuant to ORS
311.370 means prior to the date
on which the roll is next delivered by the assessor to the tax collector as
provided in 311.115.
Admin. R. 150-311-0230
f. 12-29-00, cert. ef. 12-31-00; REV 2-2002, f. 6-26-02, cert. ef. 6-30-02;
Renumbered from 150-311.229,
28-2016, f. 8-12-16, cert. ef.
Stat. Auth: ORS
Stats. Implemented: ORS