311.115
Delivery of assessment roll to tax collector; tax roll. The assessor shall deliver the
roll to the tax collector each year at such time as the assessor and the tax
collector agree is necessary to enable the mailing or other delivery of tax
statements on or before October 25. The assessment roll shall be delivered in
counties in which the assessor does not prepare a separate assessment roll and
a separate tax roll. The assessment roll thereafter shall be a tax roll. The
tax roll shall be delivered in counties where a separate assessment roll and
tax roll is prepared. At the same time, the assessor shall deliver to the tax
collector the second copy of the certificate prepared under ORS 311.105, and
the warrant issued under ORS 311.110, and the tax collector shall file them in
the office. The tax collector shall give a receipt, in duplicate, for the roll.
One copy of the receipt shall be filed with the assessor and the other with the
county clerk. All certificates, warrants, assessment and tax rolls shall be
preserved as public records. [Amended by 1963 c.238 §8; 1965 c.344 §13; 1991
c.459 §229a; 2019 c.360 §2]
Notes of Decisions
State Ex Rel Medford Pear Co. v. Fowler, 295 P.2d 167 (Or. 1956).
· cites it 8× “We shall now consider the charge that “the *191 purported assessment roll of Jackson County, Oregon, is in the possession of the defendant and has not been delivered to the sheriff of Jackson County, Oregon, as required by ORS 311.115, * * A preceding paragraph of this opinion,…”
Shilo Inn Portland/205, LLC v. Multnomah Cnty., 36 P.3d 954 (Or. 2001).
“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.”
Seneca Sustainable Energy, LLC v. Dep't of Revenue, 429 P.3d 360 (Or. 2018).
“) The complaint that Seneca later filed challenging the department's 2013-14 real market value determination similarly refers to "tax rolls." Seneca appears to be using the term "tax rolls" as a shorthand reference to both the assessment roll and the tax roll.”
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
“157(3) (notation of potential addi- tional taxes for certain property transferred out of cemetery use); 2017 Or Laws 2017, ch 537, § 3(4) (similar for property exempt under seismic retrofitting pro- gram); see also ORS 307.”
Salisbury v. Dept. of Rev., 24 Or. Tax 497 (Or. T.C. 2021).
“See ORS 311.115. Taxpayer feedback and taxpayer appeals serve as important checks on the assessor’s work, but the legisla- ture has tied the appeals process to the annual valuation and billing cycle, with an emphasis on determining an accurate value for the particular tax year.”
Boardman Acquisition, LLC v. Dep't of Revenue, 393 P.3d 1147 (Or. 2017).
· cites it 2× “See ORS 311.115 (“The assessor shall deliver the roll to the tax collector each year at such time as the assessor and the tax collector agree is necessary to enable the mailing of tax statements on or before October 25.”
River Vale Ltd. P'ship v. Dept. of Rev., 24 Or. Tax 468 (Or. T.C. 2021).
“See ORS 311.115 (“The assessor shall deliver the roll to the tax collector each year at such time as the assessor and the tax collector agree is necessary to enable the mailing of tax statements on or before October 25.”
D.E. Shaw Renewable Investments, LLC v. Dept. of Rev., 25 Or. Tax 58 (Or. T.C. 2022).
“See ORS 311.115. The collector (who in some counties is the same person as the assessor) uses that local roll, including the apportioned value of centrally assessed property, to generate the tax bills that are mailed to taxpayers on or before October 25 each year.”
Gibbons v. Umatilla Cnty. People's Util. Dist., 9 Or. Tax 176 (Or. T.C. 1982).
“On or about October 1,1981, the accountant advised the county assessor, in person, at the Pendleton Elks Lodge, of the fact that the levy would be delayed past October 15, 1981 (the date the county assessor is required by ORS 311.115 to deliver the assessment roll to the tax…”
Willamette Valley Lumber Co. v. State Tax Comm'n, 360 P.2d 926 (Or. 1961).
“Following the corrections referred to above, the assessor presumably delivered the assessment rolls to the sheriff on or about October 15,1957, as required by ORS 311.115. Thereafter the taxpayers were billed, and paid the taxes assessed.”
Clackamas Cnty. Educ. Serv. Dist. v. Clackamas Cnty., 739 P.2d 587 (Or. Ct. App. 1987).
· cites it 2× ““When the tax collector receives the assessor’s certificate pursuant to ORS 311.115, the tax collector shall prepare and file with the county treasurer a percentage schedule of the ratio of taxes and other amounts to be collected after deducting offsets and adding gain caused by…”
Annotations are extracted automatically from the opinions in the
Syfert caselaw corpus and ranked by authority, recency, and
treatment. Dots show Syfertize treatment of the citing case itself.