311.806 Refund
of taxes on real and personal property; credit against total tax liability
account of person owed refund.
(1) Subject to subsections (2) and (3) of this section, the county governing
body shall refund, out of the refund reserve account provided in ORS 311.807,
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
311.255, plus interest as provided in ORS 311.812, in the following cases:
(a) To the person
described in ORS 309.100 (1) and in whose name a petition was filed, whenever a
change in the value of property is ordered by a county property value appeals
board and no appeal is taken or can be taken from the board’s order, or
whenever ordered by the Oregon Tax Court or the Supreme Court and the order
constitutes a final determination of the matter;
(b) To the person
who has sought and obtained an order from the Department of Revenue under ORS
306.115, whenever a change in the value of property is ordered by the
department and no appeal is taken or can be taken from the order of the
department;
(c) To the person
who meets the criteria described in ORS 305.275 and in whose name an appeal is
filed under ORS 305.275, whenever ordered by the Oregon Tax Court or Supreme
Court and the order constitutes a final determination of the matter;
(d) Whenever a
change in the value of property is made under ORS 309.115 upon resolution of an
appeal and no separate appeal of the value of the property was taken for the
year of the change:
(A) To the person
in whose name the appeal was filed, for each year after the year for which the
appeal was filed in which that person was listed as the owner or an owner or
the person in whose name the property was assessed; and
(B) To the owner
of record on the tax roll at the time of refund, each year thereafter;
(e) To the owner
of record on the tax roll at the time of refund, whenever taxes are collected
against real or personal property not within the jurisdiction of the tax
levying body;
(f) Except as
provided in ORS 310.143, to the owner of record on the tax roll at the time of
refund, whenever, through excusable neglect or through an error subject to
correction under ORS 311.205, other than ORS 311.205 (1)(b)(A), taxes on
property are paid in excess of the amount legally chargeable, limited to the
amount of money collected in excess of the amount actually due;
(g) To the person
in whose name the appeal was filed under ORS 305.275 if the officer makes a
correction under ORS 311.205 (1)(b)(A) in the tax owed to which the appeal
relates;
(h) Except as
provided in ORS 311.808, to the payer of the tax whenever any person pays taxes
on the property of another by mistake of any kind;
(i) To the
property owner entitled to proration of taxes under ORS 308.425 resulting in an
overpayment of taxes paid; or
(j) To the
purchaser of business personal property in the circumstances described in ORS
311.642 (4), upon notification of the county governing body by the tax
collector who accepted the refundable compromise payment.
(2)(a) Except as
provided in paragraphs (b) and (c) of this subsection, a refund of taxes may be
allowed or made for any year or years not exceeding five years prior to the
last certified roll. A refund under this subsection may be paid only to the
extent that a refund under subsection (5) of this section has not been paid.
(b) A refund of
taxes may be allowed or made under subsection (1)(f) to (i) of this section
after the period described in paragraph (a) of this subsection if, before the
expiration of the period, a written claim for refund of the taxes is filed by
the taxpayer with the county governing body.
(c) The county
governing body shall order a refund of taxes to be paid as specified in
subsection (1) of this section without the filing of a written claim and
without regard to the period described in paragraph (a) of this subsection upon
receipt of a copy of an order by the Department of Revenue, the Oregon Tax
Court or the Supreme Court that constitutes a final determination that is not
subject to appeal.
(3)(a) Before
refunding taxes in a case described in subsection (1)(a) to (g) or (j) of this
section, or under ORS 311.465, 311.815 or 311.821, the county governing body
shall credit with the amount of the refund any amount due, as determined in
accordance with ORS 311.505, of the total tax liability account of the person
to which the refund is owed. Any amount remaining after crediting the total tax
liability account shall be paid as specified in subsection (1) of this section,
paragraph (b)(B) of this subsection or ORS 311.465, 311.815 or 311.821, as
applicable.
(b) Upon request
of the owner or an owner of any taxable property or the person in whose name
the property is assessed, or the owner of record on the tax roll at the time of
refund, whichever is applicable, and with the approval of the tax collector,
the county governing body may authorize:
(A) Refunds
payable under subsection (1)(h) or (i) of this section to be made by crediting
with the amount of the refund the total tax liability account of the requester.
(B) After the
total tax liability account of the property on which the tax is assessed has
been satisfied, refunds payable under subsection (1) of this section to be made
by crediting with the remaining amount of the refund any other total tax
liability account.
(4)(a) In the
case of a refund or credit payable to a single requester that results from an
order constituting a final determination of a matter as described under
subsection (1)(a), (b) or (c) of this section, a county governing body may
elect to pay the refund or apply the credit in equal periodic installments over
not more than the five-year period that begins on the date that the order is
issued if the amount to be refunded or credited exceeds the lesser of $250,000
or one-quarter of one percent of the total amount of taxes on property imposed
within the county within the limits of Article XI, section 11b, of the Oregon
Constitution, as listed on the certificate last prepared under ORS 311.105.
(b) If a county
governing body elects to pay a refund or credit under the provisions of
paragraph (a) of this subsection, and the election will result in a hardship to
a requester, the requester may appeal the election to the tax court as provided
in ORS 305.404 to 305.560.
(5)(a) The tax
collector shall refund taxes paid on a property value, a claim for exemption or
a claim for cancellation of a property tax if:
(A) A county
property value appeals board or the Oregon Tax Court issues a decision that
could result in a refund if the decision is upheld on appeal;
(B) The final
resolution is pending further appeal; and
(C) The county
governing body orders a refund of taxes paid under this subsection.
(b) An order by a
county governing body or a recommendation of an assessor or tax collector in
regard to this subsection may not be considered in determining matters in
controversy on appeal, including property value or tax liability.
(c) Interest may
not be paid on any refund under this subsection prior to final resolution of
the appeal. If, after taking into account the amount refunded under this
subsection, the final resolution of the controversy after appeal results in a
refund due, interest shall be determined and paid as provided in ORS 311.812.
(d) If, after
taking into account the amount refunded under this subsection, the final
resolution of the controversy after appeal results in additional taxes due on
the property, the additional taxes shall be billed and collected as provided in
ORS 311.513.
(6) Immediately
upon payment of the refund and any interest thereon, the tax collector shall
make the necessary correcting entries in the records of the office of the tax
collector. ORS 294.305 to 294.565 do not apply to refunds made out of the
refund reserve account or the unsegregated tax collections account.
(7) A refund is
not required under this section for any tax year if the amount of the refund
would be $10 or less. Any amount not refunded under this subsection shall be
distributed to taxing districts in the same manner that other taxes are
distributed.
(8) As used in
this section:
(a) “Owner of
record on the tax roll at the time of refund” means the owner or an owner of
the property or the person in whose name the property is assessed on the tax
roll last certified and delivered to the tax collector under ORS 311.105 and
311.115.
(b) “Total tax
liability account” means the total amount of tax that has been extended or
charged against a particular property tax account as limited by Article XI,
section 11b, of the Oregon Constitution. [1959 c.554 §2 (enacted in lieu of
311.805); 1961 c.533 §50; 1971 c.737 §3; 1973 c.347 §1; 1975 c.395 §3; 1979
c.702 §1; 1985 c.162 §10; 1991 c.459 §260; 1993 c.6 §3; 1993 c.270 §60; 1995
c.650 §71; 1997 c.541 §§295,296; 2003 c.38 §1; 2005 c.394 §1; 2007 c.364 §1;
2015 c.31 §1; 2015 c.444 §8; 2017 c.27 §1; 2021 c.356 §2; 2023 c.29 §36]
Notes of Decisions
Smith v. Multnomah Cnty. Bd. of Commissioners, 865 P.2d 356 (Or. 1994).
· cites it 21× “In this property tax case, plaintiff taxpayer sought a refund, under the general refund statute, ORS 311.806, 1 of taxes imposed and collected in excess of the limits of Article XI, section lib, of the Oregon Constitution (commonly known as “Measure 5”).”
Rosboro Lumber Co. v. Heine, 618 P.2d 960 (Or. 1980).
· cites it 9× “64 "based upon ORS 311.806” 2 and stating, as the "Legal Basis for Refund”: *913 "The difference between the quantity of timber taxed and the quantity that really was on Petitioner’s land in Marion Comity represents a quantity of timber that simply did not exist within the…”
Allen v. Dep't of Revenue, 17 Or. Tax 248 (Or. T.C. 2003).
“In accordance with the stipulation of the parties, that value is reduced by $2,175,000 for the EIFS damage and $530,000 for personal property resulting in a final value of $5,495,000. The county shall correct the assessment and tax rolls to reflect the above stated RMV of…”
Rosboro Lumber Co. v. Heine, 8 Or. Tax 221 (Or. T.C. 1979).
· cites it 8× “When petitioner learned of the error in the cruise and the Department of Revenue had effected a correction, the petitioner applied to the County Commissioners of Marion County for a refund of the property taxes it had paid in the tax years 1971-1972 to 1975-1976, inclusive, by…”
Sch. Dist. No. 12 of Wasco Cty. v. Wasco Cnty., 529 P.2d 386 (Or. 1974).
· cites it 4× “They do challenge, however, the means of implementing the refund as established by ORS 311.806 (3). Plaintiffs’ basic contention is that the challenged statute required them to contribute to refunds of taxes which were not levied or spent for their benefit.”
Seneca Sustainable Energy v. Lane Cnty. Assessor, 21 Or. Tax 366 (Or. T.C. 2014).
· cites it 3× “See ORS 311.806(1). The statutes recognize that orders of this court may order that counties pay money to certain persons where money has been collected.”
Rosboro Lbr. Co. v. Heine, 618 P.2d 960 (Or. 1980).
· cites it 9× “64 "based upon ORS 311.806" [2] and stating, as the "Legal Basis for Refund": *963 "The difference between the quantity of timber taxed and the quantity that really was on Petitioner's land in Marion County represents a quantity of timber that simply did not exist within the…”
Dennehy v. Dep't of Revenue, 668 P.2d 1210 (Or. 1983).
· cites it 3× “First, plaintiff filed a tax refund request with Multnomah County pursuant to ORS 311.806. 2 This section *577 mandates the refund of taxes only when the county is so ordered by the department, the Oregon Tax Court or this court, and in three other situations not applicable here.”
Dennehy v. Dep't of Revenue, 781 P.2d 346 (Or. 1989).
· cites it 2× “Another authority might choose to refund those overages that were specifically and timely protested, see ORS 311.806(1), but no others. Such decisions were for the taxing authority involved, the tax collector, or the Director.”
Pac. Power & Light Co. v. Dep't of Revenue, 7 Or. Tax 203 (Or. T.C. 1977).
“The decree shall further provide that the county assessor and tax collector of each county to which property values are ascribed shall make the necessary corrections to the assessment and tax rolls for the subject years and that the county commissioners of such counties shall…”
Nat'l Metallurgical Corp. v. Dep't of Revenue, 7 Or. Tax 142 (Or. T.C. 1977).
· cites it 3× “Plaintiff has also drawn analogies between the phrase "good and sufficient cause” and the terms "excusable neglect” as used in ORS 311.806 and "reasonable cause” as used in the Internal Revenue Code (1954), § 6651.”
— Or. Rev. Stat. § 311.806(1) — 6 cases
Smith v. Multnomah Cnty. Bd. of Commissioners, 865 P.2d 356 (Or. 1994).
“In this property tax case, plaintiff taxpayer sought a refund, under the general refund statute, ORS 311.806, 1 of taxes imposed and collected in excess of the limits of Article XI, section lib, of the Oregon Constitution (commonly known as “Measure 5”).”
Rosboro Lumber Co. v. Heine, 618 P.2d 960 (Or. 1980).
“64 "based upon ORS 311.806” 2 and stating, as the "Legal Basis for Refund”: *913 "The difference between the quantity of timber taxed and the quantity that really was on Petitioner’s land in Marion Comity represents a quantity of timber that simply did not exist within the…”
Dennehy v. Dep't of Revenue, 781 P.2d 346 (Or. 1989).
“Another authority might choose to refund those overages that were specifically and timely protested, see ORS 311.806(1), but no others. Such decisions were for the taxing authority involved, the tax collector, or the Director.”
Rosboro Lbr. Co. v. Heine, 618 P.2d 960 (Or. 1980).
“64 "based upon ORS 311.806" [2] and stating, as the "Legal Basis for Refund": *963 "The difference between the quantity of timber taxed and the quantity that really was on Petitioner's land in Marion County represents a quantity of timber that simply did not exist within the…”
— Or. Rev. Stat. § 311.806(1)(a) — 3 cases
— Or. Rev. Stat. § 311.806(1)(b) — 1 case
Rosboro Lbr. Co. v. Heine, 618 P.2d 960 (Or. 1980).
“64 "based upon ORS 311.806" [2] and stating, as the "Legal Basis for Refund": *963 "The difference between the quantity of timber taxed and the quantity that really was on Petitioner's land in Marion County represents a quantity of timber that simply did not exist within the…”
— Or. Rev. Stat. § 311.806(1)(c) — 3 cases
Smith v. Multnomah Cnty. Bd. of Commissioners, 865 P.2d 356 (Or. 1994).
“In this property tax case, plaintiff taxpayer sought a refund, under the general refund statute, ORS 311.806, 1 of taxes imposed and collected in excess of the limits of Article XI, section lib, of the Oregon Constitution (commonly known as “Measure 5”).”
Rosboro Lbr. Co. v. Heine, 618 P.2d 960 (Or. 1980).
“64 "based upon ORS 311.806" [2] and stating, as the "Legal Basis for Refund": *963 "The difference between the quantity of timber taxed and the quantity that really was on Petitioner's land in Marion County represents a quantity of timber that simply did not exist within the…”
— Or. Rev. Stat. § 311.806(1)(d) — 1 case
— Or. Rev. Stat. § 311.806(1)(e) — 1 case
— Or. Rev. Stat. § 311.806(1)(g) — 1 case
— Or. Rev. Stat. § 311.806(1)(h) — 1 case
— Or. Rev. Stat. § 311.806(2) — 2 cases
Dennehy v. Dep't of Revenue, 781 P.2d 346 (Or. 1989).
“Another authority might choose to refund those overages that were specifically and timely protested, see ORS 311.806(1), but no others. Such decisions were for the taxing authority involved, the tax collector, or the Director.”
— Or. Rev. Stat. § 311.806(2)(a) — 1 case
— Or. Rev. Stat. § 311.806(6) — 1 case
— Or. Rev. Stat. § 311.806(b) — 2 cases
Rosboro Lumber Co. v. Heine, 618 P.2d 960 (Or. 1980).
“64 "based upon ORS 311.806” 2 and stating, as the "Legal Basis for Refund”: *913 "The difference between the quantity of timber taxed and the quantity that really was on Petitioner’s land in Marion Comity represents a quantity of timber that simply did not exist within the…”
Rosboro Lbr. Co. v. Heine, 618 P.2d 960 (Or. 1980).
“64 "based upon ORS 311.806" [2] and stating, as the "Legal Basis for Refund": *963 "The difference between the quantity of timber taxed and the quantity that really was on Petitioner's land in Marion County represents a quantity of timber that simply did not exist within the…”
— Or. Rev. Stat. § 311.806(c) — 2 cases
Rosboro Lumber Co. v. Heine, 618 P.2d 960 (Or. 1980).
“64 "based upon ORS 311.806” 2 and stating, as the "Legal Basis for Refund”: *913 "The difference between the quantity of timber taxed and the quantity that really was on Petitioner’s land in Marion Comity represents a quantity of timber that simply did not exist within the…”
Rosboro Lbr. Co. v. Heine, 618 P.2d 960 (Or. 1980).
“64 "based upon ORS 311.806" [2] and stating, as the "Legal Basis for Refund": *963 "The difference between the quantity of timber taxed and the quantity that really was on Petitioner's land in Marion County represents a quantity of timber that simply did not exist within the…”
— Or. Rev. Stat. § 311.806(f) — 1 case
— Or. Rev. Stat. § 311.806(l)(a) — 2 cases
— Or. Rev. Stat. § 311.806(l)(b) — 2 cases
Rosboro Lumber Co. v. Heine, 618 P.2d 960 (Or. 1980).
“64 "based upon ORS 311.806” 2 and stating, as the "Legal Basis for Refund”: *913 "The difference between the quantity of timber taxed and the quantity that really was on Petitioner’s land in Marion Comity represents a quantity of timber that simply did not exist within the…”
Rosboro Lumber Co. v. Heine, 8 Or. Tax 221 (Or. T.C. 1979).
“When petitioner learned of the error in the cruise and the Department of Revenue had effected a correction, the petitioner applied to the County Commissioners of Marion County for a refund of the property taxes it had paid in the tax years 1971-1972 to 1975-1976, inclusive, by…”
— Or. Rev. Stat. § 311.806(l)(c) — 3 cases
Smith v. Multnomah Cnty. Bd. of Commissioners, 865 P.2d 356 (Or. 1994).
“In this property tax case, plaintiff taxpayer sought a refund, under the general refund statute, ORS 311.806, 1 of taxes imposed and collected in excess of the limits of Article XI, section lib, of the Oregon Constitution (commonly known as “Measure 5”).”
Dennehy v. Dep't of Revenue, 668 P.2d 1210 (Or. 1983).
“First, plaintiff filed a tax refund request with Multnomah County pursuant to ORS 311.806. 2 This section *577 mandates the refund of taxes only when the county is so ordered by the department, the Oregon Tax Court or this court, and in three other situations not applicable here.”
Rosboro Lumber Co. v. Heine, 618 P.2d 960 (Or. 1980).
“64 "based upon ORS 311.806” 2 and stating, as the "Legal Basis for Refund”: *913 "The difference between the quantity of timber taxed and the quantity that really was on Petitioner’s land in Marion Comity represents a quantity of timber that simply did not exist within the…”
— Or. Rev. Stat. § 311.806(l)(d) — 1 case
— Or. Rev. Stat. § 311.806(l)(e) — 1 case
Smith v. Multnomah Cnty. Bd. of Commissioners, 865 P.2d 356 (Or. 1994).
“In this property tax case, plaintiff taxpayer sought a refund, under the general refund statute, ORS 311.806, 1 of taxes imposed and collected in excess of the limits of Article XI, section lib, of the Oregon Constitution (commonly known as “Measure 5”).”
— Or. Rev. Stat. § 311.806(l)(f) — 1 case
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