311.255 Taxes,
other charges of taxing agencies and water improvement company charges
collected with county taxes.
(1) All ad valorem property taxes, taxes on property that are imposed upon
property subject to ad valorem taxation and all special assessments, fees or
other charges required by law to be placed upon the tax roll, which have been
lawfully levied or imposed and certified to the assessor by any taxing district
authorized by law to levy or impose such taxes, assessments, fees or charges,
shall be collected by the tax collector, only in the same manner and at the
same time as taxes for county purposes are collected.
(2) No taxing
district may separately charge or collect any tax on property that is imposed
upon property subject to ad valorem taxation certified under ORS 310.060, in
advance or otherwise.
(3) Charges of a
water improvement company organized under ORS 554.005 to 554.340 shall be
collected in the same manner as taxes under subsection (1) of this section if
the charges are certified to the assessor by the company board of directors
under ORS 554.130. [Amended by 1965 c.344 §20; 1991 c.459 §240; 1997 c.541 §289;
1997 c.819 §16]
Notes of Decisions
Smith v. Multnomah Cnty. Bd. of Commissioners, 865 P.2d 356 (Or. 1994).
“385, taxes on property collected by an assessor or tax collector pursuant to a levy of the assessor or of any taxing district or tax levying body or pursuant to ORS 311.255, plus interest thereon as provided in ORS 311.”
Multnomah Cnty. v. Dep't of Revenue, 13 Or. Tax 170 (Or. T.C. 1994).
“That statute provides in part: “[T]he county governing body shall refund * * * taxes on property collected by an assessor or tax collector pursuant to a levy of the assessor or of any taxing district or tax levying body or pursuant to ORS 311.255, plus interest thereon as…”
Roseburg Sch. Dist. v. City of Roseburg, 12 Or. Tax 329 (Or. T.C. 1992).
“060 for collection under ORS 311.255. It is too late to certify the storm drainage charges to the assessor for the 1992-93 tax year.”
City of Banks v. Washington Cnty., 564 P.2d 720 (Or. Ct. App. 1977).
“The county tax collector must collect the taxes of all other districts within the county as well as those of the county itself, pursuant to ORS 311.255, which provides: "All ad valorem taxes and all special assessments, fees or other charges required by law to be placed upon the…”
Shevtsov v. Dept. of Rev. (Or. T.C. 2024).
“See ORS 311.255 (stating county tax collector collects all ad valorem property taxes in the county).”
Sharps v. Dep't of Revenue, 173 P.3d 1223 (Or. 2007).
“385, taxes on property collected by an assessor or tax collector pursuant to a levy of the assessor or of any taxing district or tax levying body or pursuant to ORS 311.255, plus interest thereon as provided in ORS 311.”
Smith v. Multnomah Cnty. Bd. of Commissioners, 12 Or. Tax 377 (Or. T.C. 1993).
“385, taxes on property collected by an assessor or tax collector pursuant to a levy of the assessor or of any taxing district or tax levying body or pursuant to ORS 311.255, plus interest thereon as provided in ORS 311.”
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