Oregon Revised Statutes

Or. Rev. Stat. § 311.206 (2026)

Additional taxes resulting from correction of error or omission; date of delinquency; limitations; prepayment

✓ current as of May 2026

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311.206 Additional taxes resulting from correction of error or omission; date of delinquency; limitations; prepayment. (1)(a) Except as provided in subsections (4) and (5) of this section, when the roll is corrected under ORS 311.205, and taxes are added to the roll, the additional taxes shall be added to the tax extended against the property on the general property tax roll for the tax year determined under subsections (2) and (3) of this section, to be collected and distributed in the same manner as other ad valorem property taxes imposed on the property.

(b) Notwithstanding ORS 311.205 (2)(b), for purposes of collection and enforcement, the additional taxes added to the roll under subsections (1) to (4) of this section shall be considered delinquent as of the date the other taxes for the year in which the additional taxes are added to the roll become delinquent.

(2) When taxes for a single tax year are added to an assessment and tax roll under subsection (1)(a) of this section, the additional taxes shall be added to the tax extended against the property on the general property tax roll for the tax year following the tax year in which the correction is made.

(3)(a) When taxes for more than one tax year are added to an assessment and tax roll under subsection (1)(a) of this section, the additional taxes for the earliest tax year shall be added to the tax extended against the property on the general property tax roll for the tax year following the tax year in which the correction is made and additional taxes for each subsequent tax year through the tax year in which the correction is made shall be added in chronological order to the tax extended against the property on the general property tax roll for the second, third, fourth, fifth and sixth tax years, as necessary, following the tax year in which the correction is made.

(b) For each tax year in which the additional tax is deferred under this subsection, the county assessor shall enter the notation “deferred additional tax liability” on the assessment and tax roll. The notation shall continue to appear on subsequent assessment and tax rolls until all the additional taxes have been added as required under this subsection. If the property is sold or otherwise transferred, or is moved out of the county, the lien for the taxes added under this subsection shall attach and the taxes are due and payable as of the day before the sale or transfer, or, if the property is removed from the county, five days before the removal, whichever is earlier. Additional taxes on personal property or a manufactured structure imposed as a result of an error corrected under ORS 311.205 is a personal debt due and owing from the owner to which ORS 311.455 applies.

(4) When additional taxes are added to the roll as the result of a request from the Department of Revenue as described in ORS 311.205 (1)(c), the additional taxes shall be added to the tax extended against the property on the general property tax roll for the tax year following the current tax year, to be collected and distributed in the same manner as other ad valorem property taxes imposed on the property.

(5) When additional taxes are added to the roll as the result of an order described in ORS 311.205 (1)(d), the additional taxes shall be collected as provided in ORS 311.513.

(6) Notwithstanding subsection (1) of this section or other provision of law establishing the delinquency date for additional taxes, additional taxes may not be assessed and imposed if the correction is a result of:

(a) The disqualification of property from a tax exemption granted erroneously by a tax official; or

(b) The failure by a tax official to timely disqualify property from a tax exemption.

(7) Subsection (6) of this section does not apply to a failure by a tax official to timely disqualify property from a tax exemption if the property owner fails to timely notify the assessor of a change in use of the property to a nonexempt use.

(8)(a) Except as provided in paragraph (b) of this subsection, additional taxes arising from a correction under ORS 311.205 may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370.

(b) The amount to be added to the tax extended against the property under subsection (3)(a) of this section may be paid to the tax collector prior to the completion of the tax roll to which the tax is to be added, pursuant to ORS 311.370. The tax collector may apply prepayments of additional taxes under this paragraph for one or more future years to the taxes imposed on the next following assessment and tax roll.

(9) For purposes of this section, “additional taxes” includes increases in taxes that have already been extended on the roll. [1975 c.780 §15; 1983 c.106 §1; subsections (2) to (7) enacted as 1983 c.106 §3; 1985 c.784 §9; 1991 c.459 §232; 1993 c.270 §55; 1995 c.256 §6; 1999 c.500 §3; 1999 c.862 §1a; 2001 c.303 §7; 2003 c.274 §3; 2010 c.36 §1]

311.207 [1965 c.344 §18(1),(2),(9),(10) (enacted in lieu of 311.210); 1971 c.574 §3; 1977 c.584 §1; 1979 c.692 §6; 1991 c.459 §234; 1997 c.541 §281; renumbered 311.216 in 1997]

Notes of Decisions

Cited in 15 cases, 1982–2018 · leading case: Erickson v. Dep't of Revenue, 17 Or. Tax 324 (Or. T.C. 2004).

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Erickson v. Dep't of Revenue, 17 Or. Tax 324 (Or. T.C. 2004). · cites it 2× “AT also asserts that ORS 311.206 bars omitted property assessments where there is a failure by the assessor to timely disqualify exempt property.”

Montessori Sch. of Eugene, Inc. v. Lane Cnty. Assessor, 16 Or. Tax 198 (Or. T.C. 2000). · cites it 4× “Statutory amendments: Oregon Laws 1999, chapter 500, section 3, specifically amended ORS 311.206 2 to add the following language: “(3) Notwithstanding subsection (1) or (2) of this section or other provision of law establishing the delinquency date for *202 additional taxes,…”

Boardman Acquisition, LLC v. Dep't of Revenue, 393 P.3d 1147 (Or. 2017). “205(1) (“After the assessor certifies the assessment and tax roll to the tax collector”); ORS 311.206(2) (“When taxes for a single tax year are added to an assessment and tax roll”).”

Pub. Util. Dist. No. 1 v. Dep't of Revenue, 17 Or. Tax 290 (Or. T.C. 2005). “Is the department barred from issuing omitted property assessments because they constitute untimely revocation of exemption under ORS 311.206? 4. Even if the department is otherwise permitted to make omitted property assessments, is its assessment for the 1995-96 tax year time…”

Perkins v. Dep't of Revenue, 15 Or. Tax 381 (Or. T.C. 2001). “Taxpayers contend that the correction procedures do not apply here because ORS 311.206(2) (1999) provides: “Notwithstanding subsection (1) of this section or other provision of law establishing the delinquency date for additional taxes, additional taxes may not be assessed or…”

Publishers Paper Co. v. Deptartment of Revenue, 644 P.2d 1089 (Or. 1982). · cites it 4× “205; ORS 311.206. ORS 311.205 provides, in part, as follows: “(1) After the assessment and tax roll is returned to the assessor from the county board of equalization, if the officer having charge of the roll discovers an error or omission in the roll, he may correct the roll to…”

Washington Cnty. Assessor v. Christ Gospel Church, 21 Or. Tax 452 (Or. T.C. 2014). · cites it 2× “216, the same five-year retrospective period, measured from the cur- rent year, is defined as the period for which an assessor can add property to the rolls and, having corrected the rolls, extend on the roll additional taxes under ORS 311.206. The relief offered by the 2011…”

The Tichinin Living Trust v. Deschutes, Tc-Md 100096d (or.tax 10-11-2010) (Or. T.C. 2010). · cites it 4× “ANALYSIS Additional taxes resulting from the correction of an error or omission are added to the tax roll as directed in ORS 311.206(1)(a) 1 , 2 which provides in pertinent part that: "when the roll is corrected under ORS 311.”

State ex rel City of Happy Valley v. Dept. of Rev., 23 Or. Tax 193 (Or. T.C. 2018). “ORS 311.206(1)(a). Likewise in the case of an overcollection of tax, ORS 311.”

Eighth Church of Christ Scientist v. Multnomah Cnty. Assessor (Or. T.C. 2012). “090 may file a claim under this section for the five tax years prior to the current tax year: “(i) Within 60 days after the date on which the county assessor mails notice of additional taxes owing under ORS 311.206 for the property to which the claim filed under this…”

Miller v. Jackson Cnty. Assessor (Or. T.C. 2012). “2 Amending ORS 311.206 with an effective date of May 27, 2010.”

HOF Fin. I v. Marty Wynne Deschutes Cnty. Tax Collector (Or. T.C. 2012). “” ORS 311.206(1)(b). The Agreement between Housing Capital and the Borrower Parties expressly states that, “[Housing Capital] is accepting title to the Properties subject to all real property taxes and assessments, including delinquent real property taxes and assessments.”

Show all 15 citing cases →

— Or. Rev. Stat. § 311.206(1)(a) — 2 cases

The Tichinin Living Trust v. Deschutes, Tc-Md 100096d (or.tax 10-11-2010) (Or. T.C. 2010). “ANALYSIS Additional taxes resulting from the correction of an error or omission are added to the tax roll as directed in ORS 311.206(1)(a) 1 , 2 which provides in pertinent part that: "when the roll is corrected under ORS 311.”

State ex rel City of Happy Valley v. Dept. of Rev., 23 Or. Tax 193 (Or. T.C. 2018). “ORS 311.206(1)(a). Likewise in the case of an overcollection of tax, ORS 311.”

— Or. Rev. Stat. § 311.206(1)(b) — 1 case

— Or. Rev. Stat. § 311.206(2) — 2 cases

— Or. Rev. Stat. § 311.206(2)(b) — 1 case

Erickson v. Dep't of Revenue, 17 Or. Tax 324 (Or. T.C. 2004). “AT also asserts that ORS 311.206 bars omitted property assessments where there is a failure by the assessor to timely disqualify exempt property.”

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