Oregon Revised Statutes

Or. Rev. Stat. § 311.676 (2026)

State to pay counties amount equivalent to deferred taxes

✓ current as of May 2026

Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

311.676 State to pay counties amount equivalent to deferred taxes. (1) Upon determining the amount of deferred taxes on tax-deferred property for the tax year, subject to available funds, the Department of Revenue shall pay to the respective county tax collectors an amount equivalent to the deferred taxes, less three percent, from the revolving account established under ORS 311.701.

(2) The department shall maintain accounts for each deferred property and shall accrue interest only on the actual amount of taxes advanced to the county. [1963 c.569 §24; 1967 c.335 §35; 1967 c.494 §1; 1971 c.572 §2; 1977 c.160 §6; 1979 c.678 §2; 1980 c.19 §8; 1983 c.550 §14; 1999 c.1097 §4; 2001 c.184 §2; 2001 c.753 §27; 2011 c.723 §6]

311.677 [1967 c.335 §34; repealed by 1977 c.160 §19]

Notes of Decisions

Cited in 1 case, 2013–2013 · leading case: Eckstrom-Herget v. Dep't of Revenue (Or. T.C. 2013).

Sort: Relevance Newest Treatment

Eckstrom-Herget v. Dep't of Revenue (Or. T.C. 2013). “Plaintiff remained in the program for the 2010-11 tax year, with Defendant paying the taxes to Multnomah County as provided by ORS 311.676. Defendant “subsequently discovered that [Plaintiff’s] 2009 federal adjusted gross income exceeded the allowable income limit for the…”

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.