311.250 Tax
statements; rules.
(1) Except as to real property assessed to “unknown owners” pursuant to ORS
308.240 (2), on or before October 25 in each year, the tax collector shall
deliver or mail to each person (as defined in ORS 311.605) shown on the tax
roll as an owner of real or personal property, or to an agent or representative
authorized in writing pursuant to ORS 308.215 by such person, a written
statement of property taxes payable on the following November 15.
(2) The failure
of a taxpayer to receive the statement described in this section shall not
invalidate any assessment, levy, tax, or proceeding to collect tax.
(3) The tax
collector shall not be liable for failure to deliver or mail the tax statements
by October 25 as provided in subsection (1) of this section if such failure was
caused by not receiving the tax roll from the assessor by the time provided by
law or by reason of any other circumstance beyond the control of the tax
collector. In such case the tax collector shall deliver or mail the statements
as soon as possible.
(4) Where, for
any reason the taxes due on any property on the assessment roll in any year
cannot be ascertained from the tax roll by November 5 of that year, within 15
days thereafter the owner or other person liable for or desiring to pay the
taxes on such property may tender to the tax collector, and the tax collector
may collect, a payment of all or part of the taxes estimated by the tax
collector to be due on such property. Immediately after the taxes are actually
extended on the tax roll, the tax collector shall credit the amount paid as
provided by law, allowing the discount under ORS 311.505 and not charging
interest for the amount of taxes satisfied by such payment. Where there has
been an underpayment, additional taxes shall be collected, and where there has
been an overpayment, refund shall be made as otherwise provided by law.
(5) The tax
statement described in this section shall be designed by the Department of
Revenue and shall contain such information as the department shall prescribe by
rule including:
(a) The real
market value of the property for which the tax statement is being prepared (or
the property’s specially assessed value if the property is subject to special
assessment) for the current and prior tax year;
(b) The property’s
assessed value for the current and prior tax year;
(c) Information
about how to contact the county assessor’s office with questions if the
property’s assessed value for the current tax year increased by more than three
percent over the prior tax year; and
(d) The total
amount of taxes due on the property. [1963 c.311 §2; 1965 c.344 §19; 1967 c.293
§21; 1967 c.568 §2; 1985 c.613 §26; 1991 c.459 §238; 1993 c.18 §74; 1993 c.270 §57;
1997 c.541 §286; 2003 c.400 §2; 2023 c.231 §2]
Notes of Decisions
Cited in
46
cases (
8 in the last 5 years), 1974–2024 · leading case:
Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017).
Work v. Dept. of Rev., 22 Or. Tax 396 (Or. T.C. 2017).
“ORS 311.250. Taxpayers may—no later than December 31 of the same year—petition for review of an assessment to the BOPTA.”
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016).
“ORS 311.250(1). Cite as 22 OTR 233 (2016) 247 supporting the conclusion of this court that “new” property is determined by reference to changes occurring during the prior assessment year—in this case, during the period January 1, 2008 to January 1, 2009.”
Salisbury v. Dept. of Rev., 24 Or. Tax 497 (Or. T.C. 2021).
“100(2); ORS 311.250. If the BOPTA does not reduce the value, or if the taxpayer is dissatisfied with the amount of the reduction, the taxpayer may appeal to the Magistrate Division within 30 days.”
Grant Cnty. v. Guyer, 672 P.2d 702 (Or. 1983).
· cites it 2× “ORS 311.250. The tax assessor also sent letters to the defendants at their respective last known addresses, containing the following information: “Under ORS 311.”
Allied Timber Co. v. Dep't of Revenue, 8 Or. Tax 428 (Or. T.C. 1980).
· cites it 3× “However, another pertinent statute, ORS 311.250, does not require such specific data to be set out in the tax statement delivered to the taxpayer by the tax collector pursuant to ORS 311.”
Mariah Investments, Ltd. v. McCabe, 986 P.2d 1209 (Or. Ct. App. 1999).
· cites it 2× “[3] Indeed, ORS 311.250 provides that tax statements are mailed on October 25 of each year, in this case six months after the conveyance to McCabe.”
Allied Timber Co. v. Dep't of Revenue, 677 P.2d 33 (Or. 1984).
· cites it 3× “6 Under ORS 311.250 the tax collector must mail or deliver to each person shown on the tax roll as an owner of real property a written statement of property taxes payable.”
S. Pac. Transp. Co. v. Dep't of Revenue, 852 P.2d 197 (Or. 1993).
“See ORS 311.250; 308.210. Appeal of the property valuation on which the taxes are based does not alter the fact that the taxes have already been assessed and become delinquent if not paid by May 15 following assessment.”
Gordon v. Dep't of Revenue, 12 Or. Tax 288 (Or. T.C. 1992).
“ORS 311.250(3) provides: “The failure of a taxpayer to receive the [tax] statement described in subsection (2) of this section shall not invalidate any assessment, levy, tax, or proceeding to collect tax.”
State Fin. Co. v. Dep't of Revenue, 5 Or. Tax 651 (Or. T.C. 1974).
“In the normal course, the tax collector is assumed to have delivered tax statements for 1973- *654 1974 by mail on or before the first day of November 1973 (ORS 311.250). It is assumed that the plaintiffs received such a statement, apprising them that the assessor’s valuation of…”
Lowthian v. Dep't of Revenue, 707 P.2d 1236 (Or. 1985).
· cites it 5× “PER CURIAM Taxpayer appeals from a decision of the Oregon Tax Court rejecting his objections to the property tax statement rendered to him by the tax collector for Multnomah County pursuant to ORS 311.250. ORS 311.250(2) requires a tax statement to include information as to the…”
— Or. Rev. Stat. § 311.250(1) — 23 cases
Comcast Corp. III v. Dept. of Rev. (TC 4909), 22 Or. Tax 233 (Or. T.C. 2016).
“ORS 311.250(1). Cite as 22 OTR 233 (2016) 247 supporting the conclusion of this court that “new” property is determined by reference to changes occurring during the prior assessment year—in this case, during the period January 1, 2008 to January 1, 2009.”
Allied Timber Co. v. Dep't of Revenue, 677 P.2d 33 (Or. 1984).
“6 Under ORS 311.250 the tax collector must mail or deliver to each person shown on the tax roll as an owner of real property a written statement of property taxes payable.”
— Or. Rev. Stat. § 311.250(2) — 10 cases
Lowthian v. Dep't of Revenue, 707 P.2d 1236 (Or. 1985).
“PER CURIAM Taxpayer appeals from a decision of the Oregon Tax Court rejecting his objections to the property tax statement rendered to him by the tax collector for Multnomah County pursuant to ORS 311.250. ORS 311.250(2) requires a tax statement to include information as to the…”
— Or. Rev. Stat. § 311.250(2)(b) — 1 case
— Or. Rev. Stat. § 311.250(3) — 1 case
Gordon v. Dep't of Revenue, 12 Or. Tax 288 (Or. T.C. 1992).
“ORS 311.250(3) provides: “The failure of a taxpayer to receive the [tax] statement described in subsection (2) of this section shall not invalidate any assessment, levy, tax, or proceeding to collect tax.”
— Or. Rev. Stat. § 311.250(4) — 1 case
— Or. Rev. Stat. § 311.250(5) — 2 cases
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.