Oregon Revised Statutes

Or. Rev. Stat. § 311.345 (2026)

Damages and interest for failure to settle taxes on assessment roll or pay over tax moneys

✓ current as of May 2026

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311.345 Damages and interest for failure to settle taxes on assessment roll or pay over tax moneys. (1) If a tax collector fails to make settlement of the taxes included in the assessment roll within the time required by ORS 311.395, the tax collector shall be charged with damages in an amount equaling five percent of the amount not settled within the time required by ORS 311.395, plus 12 percent interest per year on the damages from the day payment should have been made of the balance of unsettled taxes due from the tax collector.

(2) If a tax collector neglects or refuses to pay over all moneys received for taxes to the county treasurer, the tax collector shall, in addition to the criminal penalty provided for in ORS 311.990 (6), be liable to pay damages in an amount equaling 10 percent of the amount not paid over, plus 12 percent interest per year on the damages from the day payment should have been made.

(3) The moneys, damages and interest authorized to be collected under this section may be collected by suit upon the bond of the tax collector for the recovery of the same.

(4) If a county treasurer neglects or refuses to distribute moneys in the unsegregated tax collections account as required by ORS 311.395 (6), the county treasurer shall be liable to pay damages in an amount equaling 10 percent of the amount not distributed as required by ORS 311.395, plus 12 percent interest per year on the damages from the day distribution should have been made. [Amended by 1963 c.238 §13; 1969 c.595 §13; 1979 c.689 §20; 1985 c.162 §5; 2003 c.190 §§14,15; 2007 c.537 §6]

Notes of Decisions

Cited in 2 cases, 1983–1987 · leading case: Sch. Dist. No. 1 v. Multnomah Cnty., 9 Or. Tax 362 (Or. T.C. 1983).

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Sch. Dist. No. 1 v. Multnomah Cnty., 9 Or. Tax 362 (Or. T.C. 1983). · cites it 6× “The plaintiff alleges that, as a consequence, pursuant to ORS 311.345, defendants are liable to the plaintiff in the sum of either five or ten percent of the amount not timely turned over, with interest at 12 percent per year.”

Clackamas Cnty. Educ. Serv. Dist. v. Clackamas Cnty., 739 P.2d 587 (Or. Ct. App. 1987). “080 arises from facts which are different and separate than those which would support a claim for damages under ORS 311.345.” See Sanok v. Grimes, 294 Or 684 , 662 P2d 693 (1983).”

— Or. Rev. Stat. § 311.345(2) — 1 case

Sch. Dist. No. 1 v. Multnomah Cnty., 9 Or. Tax 362 (Or. T.C. 1983). “The plaintiff alleges that, as a consequence, pursuant to ORS 311.345, defendants are liable to the plaintiff in the sum of either five or ten percent of the amount not timely turned over, with interest at 12 percent per year.”

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