311.385
Deposit of property tax moneys in unsegregated tax collections account; time
requirements. (1)
The tax collector shall deposit all property tax moneys with the county
treasurer no later than:
(a) One business
day after:
(A) Payment of
the moneys is made in person at the office of the tax collector; or
(B) The tax
collector receives moneys collected by a financial institution or other
collection agency; or
(b) Thirty
calendar days after the payment arrives by mail in the county mail receptacle.
(2) The tax
collector shall take a receipt for all moneys deposited with the county
treasurer.
(3) Property tax
moneys shall not be deposited in any account other than the unsegregated tax
collections account, except as provided in ORS 311.370, 311.484 and 311.508.
(4) No later than
one business day after receiving notice of collection of tax moneys by a
financial institution or other collection agency, the tax collector shall
notify the county treasurer of the collection of those tax moneys.
(5) Except as
provided in ORS 311.370, 311.484 and 311.508, the county treasurer shall
deposit all property tax moneys to an account in the records of the county
treasurer designated as the unsegregated tax collections account. Only those
moneys that will be distributed under ORS 311.390 and interest earned from the
investment of those moneys shall be deposited to the unsegregated tax
collections account.
(6) As used in
this section, “property tax moneys” includes all ad valorem taxes and all taxes
on property, as defined in ORS 310.140, and all other amounts specifically
authorized by law to be included on the assessment and tax roll, that are
certified for collection under ORS 310.060 or other law and any interest on
those taxes. [1963 c.606 §2; 1967 c.105 §5; 1969 c.595 §6; 1971 c.737 §4; 1985
c.162 §1; 1989 c.796 §13; 1991 c.459 §244; 1995 c.79 §147; 1997 c.631 §449;
2003 c.190 §§8,9; 2007 c.537 §3]
Notes of Decisions
Smith v. Multnomah Cnty. Bd. of Commissioners, 865 P.2d 356 (Or. 1994).
· cites it 3× “807, or the unsegregated tax collections account provided in ORS 311.385.” ORS 311.806(1). The “unsegregated tax collections account” is the general account into which property tax moneys are deposited upon receipt and from which distributions are made by the county, according…”
Sch. Dist. No. 1 v. Multnomah Cnty., 9 Or. Tax 371 (Or. T.C. 1983).
· cites it 9× “ORS 311.385 states that: “The taxes collected by the tax collector pursuant to this chapter [Collection of Property Taxes] shall be deposited daily with the county treasurer who shall deposit it to an account in his records designated unsegregated tax collections.”
Rosboro Lumber Co. v. Heine, 618 P.2d 960 (Or. 1980).
· cites it 2× “812, in the following cases: "(a) Whenever ordered by the Department of Revenue and no appeal is taken or can be taken from the department’s order, or whenever ordered by the Oregon Tax Court or the Supreme court and the order constitutes a final determination of the matter; or…”
Dennehy v. Dep't of Revenue, 668 P.2d 1210 (Or. 1983).
“806 provides: “(1) The county governing body shall refund to a taxpayer, out of the general fund or the unsegregated tax collections account provided in ORS 311.385, taxes collected by an assessor or tax collector pursuant to a levy of the assessor or of any taxing district or…”
Rosboro Lbr. Co. v. Heine, 618 P.2d 960 (Or. 1980).
· cites it 2× “385, taxes collected by an assessor or tax collector pursuant to a levy of the assessor or of any taxing district or tax levying body plus interest thereon as provided in ORS 311.812, in the following cases: "(a) Whenever ordered by the Department of Revenue and no appeal is…”
Clackamas Cnty. Educ. Serv. Dist. v. Clackamas Cnty., 739 P.2d 587 (Or. Ct. App. 1987).
· cites it 7× “The question in this class action is whether plaintiffs, local governments with territory in Clackamas County, 1 are entitled to share in the interest earned from the county’s investment of property tax receipts which were deposited in the county treasurer’s unsegregated tax…”
Sch. Dist. No. 12, Wasco Co. v. Wasco Co., 5 Or. Tax 287 (Or. T.C. 1973).
· cites it 4× “ORS 311.385, cited in ORS 311.806, as amended by Oregon Laws 1971, ch 737, § 4, reads as follows: “The taxes collected by the tax collector pursuant to this chapter shall be deposited daily with the county treasurer who shall deposit it to an account in his records designated…”
Sharps v. Dep't of Revenue, 173 P.3d 1223 (Or. 2007).
“807, or the unsegregated tax collections account provided in ORS 311.385, 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.”
Smith v. Multnomah Cnty. Bd. of Commissioners, 12 Or. Tax 377 (Or. T.C. 1993).
“807, or the unsegregated tax collections account provided in ORS 311.385, 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.”
— Or. Rev. Stat. § 311.385(2) — 1 case
Sch. Dist. No. 12, Wasco Co. v. Wasco Co., 5 Or. Tax 287 (Or. T.C. 1973).
“ORS 311.385, cited in ORS 311.806, as amended by Oregon Laws 1971, ch 737, § 4, reads as follows: “The taxes collected by the tax collector pursuant to this chapter shall be deposited daily with the county treasurer who shall deposit it to an account in his records designated…”
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