Oregon Revised Statutes

Or. Rev. Stat. § 311.808 (2026)

When refund on real property, manufactured structure or floating home prohibited

✓ current as of May 2026

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311.808 When refund on real property, manufactured structure or floating home prohibited. A refund of property taxes under ORS 311.806 (1)(h) may not be made on real property, a manufactured structure or a floating home if all of the following conditions are present:

(1) A mortgagee has requested the tax statement for the property under ORS 311.252 and has paid the tax on the property.

(2) The tax roll shows payment of the taxes, and thereafter the property is sold to a bona fide purchaser. [1975 c.395 §2; 1989 c.297 §2; 1993 c.270 §71; 2003 c.38 §2; 2015 c.31 §5]

311.810 [Repealed by 1965 c.344 §42]

Notes of Decisions

Cited in 4 cases, 1980–1994 · leading case: Rosboro Lumber Co. v. Heine, 618 P.2d 960 (Or. 1980).

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Rosboro Lumber Co. v. Heine, 618 P.2d 960 (Or. 1980). “205 pays taxes on property in excess of the amount legally chargeable thereon, and then only in the amount of money collected in excess of the amount actually due; or "(d) Except as provided in ORS 311.808, whenever any person pays taxes on the property of another by mistake of…”

Multnomah Cnty. v. Dep't of Revenue, 13 Or. Tax 170 (Or. T.C. 1994). “812, in the following cases: “(e) Except as provided in ORS 311.808, * * * whenever any person pays taxes on the property of another by mistake of any kind.”

Portland Gen. Elec. Co. v. Dep't of Revenue, 12 Or. Tax 311 (Or. T.C. 1992). · cites it 4× ““Based upon the provisions of ORS 311.808 and 311.220, it is Morrow County’s position that, as this mistake was made by PGE and/or Desert Springs Estates Ltd, [sic] and, pursuant to ORS 311.”

Dennehy v. Dep't of Revenue, 11 Or. Tax 191 (Or. T.C. 1989). “Plaintiff is entitled to be relieved of those taxes levied on his property which are attributable solely to the rounding-up practice.”

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