311.229 Taxes
added to rolls become liens; delinquency of additional taxes; interest added
for willful evasion; prepayment.
(1) When the taxes are added to an assessment or tax roll under ORS 311.216 to
311.232, 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. Notwithstanding ORS 311.226,
for purposes of collection and enforcement, the additional taxes added to the
roll under this subsection 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 it
appears to the satisfaction of the assessor that the omission of the property
was due to a willful attempt to evade the payment of taxes on the property,
then the assessor shall so advise the tax collector and interest at the rate
provided in ORS 311.505 (2) shall be added to the amounts so charged, which
interest shall be computed from the date or dates that payment of the charges
were properly due, and which interest shall continue to run until payment of
the charges.
(3) Additional
taxes arising from the assessment of omitted property under ORS 311.216 to
311.232 may be paid to the tax collector prior to the completion of the next
general property tax roll, pursuant to ORS 311.370.
(4) For purposes
of this section, “additional taxes” includes increases in taxes that have
already been extended on the roll. [Formerly 311.213; 1999 c.862 §2; 2001 c.303
§8]
Notes of Decisions
Miller v. Dep't of Revenue, 16 Or. Tax 4 (Or. T.C. 2001).
“5 Although taxpayers do not escape taxation for the statutory period of five years back, they benefit in the form of no taxation for now time-barred years and are not charged interest on the tax liability ultimately imposed.”
Dep't of Revenue v. Healy, 19 Or. Tax 553 (Or. T.C. 2009).
· cites it 2× “ORS 311.229. 3-5. All ad valorem property taxes lawfully imposed on property are liens on such property, and omitted assessments are specifically covered by this rule.”
Hummel v. Union Cnty. Assessor (Or. T.C. 2014).
· cites it 18× “, 16 OTR 4, 8 (2001) (comment in passim that under ORS 311.229 taxpayer is not charged interest for addition of omitted barn to roll).”
Conrad v. Clackamas Cnty. Assessor (Or. T.C. 2016).
“” ORS 311.229(1). Finally, under ORS 311.405(1), taxes added to the rolls as omitted property are a lien on the property.”
Benton Habitat For Humanity v. Benton Cnty. Assessor (Or. T.C. 2018).
“See 17 OTR at 327 (upholding imposition of back taxes against exempt property under ORS 311.229(1)). An organization not claiming exemption retroactively is not in “compliance with ORS 307.”
— Or. Rev. Stat. § 311.229(1) — 2 cases
Conrad v. Clackamas Cnty. Assessor (Or. T.C. 2016).
“” ORS 311.229(1). Finally, under ORS 311.405(1), taxes added to the rolls as omitted property are a lien on the property.”
Benton Habitat For Humanity v. Benton Cnty. Assessor (Or. T.C. 2018).
“See 17 OTR at 327 (upholding imposition of back taxes against exempt property under ORS 311.229(1)). An organization not claiming exemption retroactively is not in “compliance with ORS 307.”
— Or. Rev. Stat. § 311.229(2) — 1 case
Hummel v. Union Cnty. Assessor (Or. T.C. 2014).
“, 16 OTR 4, 8 (2001) (comment in passim that under ORS 311.229 taxpayer is not charged interest for addition of omitted barn to roll).”
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