311.105
Certificate of taxes levied or imposed; preparation; contents; delivery. (1) After the assessor has
completed the apportionment, extension and imposition of taxes on property on
the assessment roll, the assessor shall make a certificate, in duplicate,
containing a list of all taxing districts, and the following information:
(a) Based on the
amounts determined under ORS 310.153, the assessor shall list the total amount
of taxes on property levied or imposed on property within the county by each
district, the total amount of each special assessment and of each kind of fee
or other charge authorized or required by law to be placed upon the tax roll
for each district.
(b) There shall
be deducted from the amount in paragraph (a) of this subsection any loss caused
by truncating the tax rate as required by ORS 310.090.
(c) The total
amount, paragraphs (a) minus (b) of this subsection, of taxes, assessments,
fees and other charges to be raised for each district by the tax roll and any
property tax amounts to be paid by the state and the total thereof.
(d) The total
amount of taxes on property actually imposed on property in the county by each
district within the limits of section 11b, Article XI of the Oregon
Constitution.
(e) The total
amount of loss in each category identified in ORS 310.150 by district due to
proration of taxes on property, which is the total amount of taxes to be levied
or charged, less the amount actually imposed.
(f) The amount to
be imposed by the tax collector against real property, against personal
property, and against property assessed pursuant to ORS 308.505 to 308.674.
(2) The assessor
shall include on the roll only taxes on property certified under ORS 310.060
that are imposed on property subject to ad valorem taxation and other amounts
specifically authorized by law to be included on the roll.
(3) The
certificate also shall contain the list required under ORS 310.147.
(4) The assessor
shall deliver one copy of the certificate to the county clerk. [Amended by 1963
c.238 §6; 1965 c.344 §12; 1969 c.595 §5; 1975 c.780 §9; 1979 c.350 §11; 1991
c.459 §229; 1993 c.270 §53; 1995 c.79 §143; 1997 c.541 §274]
Notes of Decisions
Shilo Inn Portland/205, LLC v. Multnomah Cnty., 36 P.3d 954 (Or. 2001).
“153; ORS 311.105 to ORS 311.115. Meanwhile, the urban renewal agency notifies the assessor of the amount of money that needs to be raised to pay urban renewal indebtedness through the division of taxes and any special levy.”
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016).
“219(2); ORS 311.105. This does not, however, mean that the property omitted from a prior roll or rolls, and entered on those rolls by reason of the omitted property procedure, will not be shown on the roll yet to be finalized.”
Case v. Chambers, 314 P.2d 256 (Or. 1957).
“When the taxes have been apportioned and extended on the assessment roll, the assessor certifies the amounts chargeable on the taxable property of the county, and the county clerk issues and attaches a warrant for collection, after which the assessment roll becomes a tax roll in…”
Perkins v. Dep't of Revenue, 15 Or. Tax 381 (Or. T.C. 2001).
“That statute authorizes a correction if: “(a) A correction is made that applies only to the current roll; (b) The correction is made after roll certification under ORS 311.105 and prior to December 1 of the current tax year; and “(c) The correction increases the value of the…”
Savage v. Munn, 12 Or. Tax 145 (Or. T.C. 1992).
“In addition, the assessor shall compile in duplicate a list of all code areas and their numbers and identify for each area the names of each taxing agency in the area, the rate percent of levy of each agency and by category as described in ORS 310.”
McCoy v. Dep't of Revenue, 6 Or. Tax 116 (Or. T.C. 1975).
“215) into a tax roll (ORS 311.105 to 311.115). It demonstrates the necessity of a six-month period prior to the taxing districts’ fiscal year in which to engage in preliminary assessment work.”
Clackamas Cnty. Educ. Serv. Dist. v. Clackamas Cnty., 739 P.2d 587 (Or. Ct. App. 1987).
· cites it 2× “The statutory scheme is clearly designed to establish a sequential process in which the delivery of the tax roll and the assessor’s certificate, see ORS 311.105, which makes the preparation of the ORS 311.”
City of Banks v. Washington Cnty., 564 P.2d 720 (Or. Ct. App. 1977).
“'Revenue’ means the sum to be collected by the Department of Assessment and Taxation as stated in the assessor’s certificate pursuant to ORS 311.105(1)0). "SECTION 2. "A. Each taxing district in the County shall pay a fee to the Country for the purpose of reimbursing the County…”
Myslony v. Washington Cnty. Assessor (Or. T.C. 2012).
“210(1); ORS 311.105(1). Plaintiff alleges that the error occurred on the 2005-06 tax roll, stemming from value added by 1 All references to the Oregon Revised Statutes (ORS) are to 2011 unless otherwise indicated.”
— Or. Rev. Stat. § 311.105(1) — 2 cases
City of Banks v. Washington Cnty., 564 P.2d 720 (Or. Ct. App. 1977).
“'Revenue’ means the sum to be collected by the Department of Assessment and Taxation as stated in the assessor’s certificate pursuant to ORS 311.105(1)0). "SECTION 2. "A. Each taxing district in the County shall pay a fee to the Country for the purpose of reimbursing the County…”
Myslony v. Washington Cnty. Assessor (Or. T.C. 2012).
“210(1); ORS 311.105(1). Plaintiff alleges that the error occurred on the 2005-06 tax roll, stemming from value added by 1 All references to the Oregon Revised Statutes (ORS) are to 2011 unless otherwise indicated.”
— Or. Rev. Stat. § 311.105(c) — 1 case
— Or. Rev. Stat. § 311.105(l)(d) — 1 case
Clackamas Cnty. Educ. Serv. Dist. v. Clackamas Cnty., 739 P.2d 587 (Or. Ct. App. 1987).
“The statutory scheme is clearly designed to establish a sequential process in which the delivery of the tax roll and the assessor’s certificate, see ORS 311.105, which makes the preparation of the ORS 311.”
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