311.812 No
interest on refunds under ORS 311.806; exceptions; rate. (1) Except as provided in
subsection (2) of this section, interest may not be paid upon any tax refunds
made under ORS 311.806.
(2) Interest as
provided in subsection (3) of this section shall be paid on the following
refunds:
(a) A refund
resulting from the correction under ORS 308.242 (2) or (3) or 311.205 of an
error made by the assessor, Department of Revenue or tax collector.
(b) A refund
resulting from a written stipulation of the county assessor or the county tax
collector if the written stipulation constitutes a final determination that is
not subject to appeal.
(c) Any refund
ordered by the Department of Revenue if no appeal is taken or can be taken from
the department’s order.
(d) Refunds
ordered by the Oregon Tax Court or the Supreme Court if the order constitutes a
final determination of the matter.
(e) Refunds of
taxes collected against real or personal property not within the jurisdiction
of the tax levying body.
(f) Refunds due
to reductions in value ordered by a county property value appeals board where
no appeal is taken.
(g) Refunds due
to reductions in value made pursuant to ORS 309.115.
(h) Refunds due
to a claim for a veteran’s exemption for a prior tax year that is filed
pursuant to ORS 307.262.
(3)(a) The
interest provided by subsection (2) of this section shall be paid at the rate
of one percent per month, or fraction of a month, computed from the time the
tax was paid or from the time the first installment thereof was due, whichever
is the later. If a discount is given at the time the taxes are paid, interest
shall be computed only on the net amount of taxes to be refunded. If any
portion of a refund described in subsection (2) of this section results from an
assessment based on inaccurate information contained in a report filed by a
taxpayer, interest shall be computed on only the portion of the refund that is
not attributable to the inaccurate information contained in the taxpayer
report.
(b) As used in
this subsection, “report” means a return, statement or any other information
provided by a taxpayer in writing to the department or county assessor. [1971
c.737 §2; 1975 c.704 §4; 1977 c.606 §3; 1981 c.804 §89a; 1983 s.s. c.5 §22;
1993 c.270 §61; 1995 c.79 §151; 1995 c.226 §13; 1997 c.541 §298; 1999 c.862 §5;
2001 c.199 §4; 2005 c.394 §2; 2007 c.545 §1; 2007 c.590 §3; 2009 c.41 §5; 2023
c.29 §37]
Notes of Decisions
Cited in
23
cases (
1 in the last 5 years), 1972–2025 · leading case:
Allen v. Dep't of Revenue, 17 Or. Tax 248 (Or. T.C. 2003).
Allen v. Dep't of Revenue, 17 Or. Tax 248 (Or. T.C. 2003).
“The county shall correct the assessment and tax rolls to reflect the above stated RMV of taxpayers’ property as defined in ORS 308.”
Parr v. Dep't of Revenue, 553 P.2d 1051 (Or. 1976).
· cites it 2× “Yet, if this same maxim were applied to construe ORS 311.812(3), the same language would have to be interpreted as providing for each fraction of a month to be rounded up to a full month.”
Rosboro Lumber 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…”
Portland Gen. Elec. Co. v. Dep't of Revenue, 7 Or. Tax 444 (Or. T.C. 1978).
· cites it 3× “The statute directs that interest is to be "computed from the time the tax was paid” (but not for any *446 period prior to the due date of the first instalment).”
Smith v. Multnomah Cnty. Bd. of Commissioners, 865 P.2d 356 (Or. 1994).
“255, plus interest thereon as provided in ORS 311.812, in the following cases: f(* ,1: * ,1: * “(c) Whenever any person, through excusable neglect, or through error subject to correction under ORS 311.”
Dennehy v. Dep't of Revenue, 781 P.2d 346 (Or. 1989).
“The request of the department shall be considered an order for the purpose of ORS 311.812(2)(b).” This is not a case in which either (1) the Director has “requested,” or (2) the tax collector has approved such a refund.”
Dennehy v. Dep't of Revenue, 668 P.2d 1210 (Or. 1983).
“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: *577 “(a) Whenever ordered by the Department of Revenue and no appeal…”
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…”
Charter Commc'ns Holding Co. v. Dept. of Rev., 24 Or. Tax 88 (Or. T.C. 2020).
“The court declines to treat this argument as a prudential consideration. The legislature in 2005 made clear its concern about the costs to local government of lengthy appeal processes in industrial property and central assessment cases.”
Rosboro Lumber Co. v. Heine, 8 Or. Tax 221 (Or. T.C. 1979).
“806, the pertinent parts of which read: "(1) The county court shall refund to a taxpayer, out of the general fund, 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…”
Shields v. Dep't of Revenue, 5 Or. Tax 160 (Or. T.C. 1972).
“The Director of the Department of Assessment and Taxation of Lane County is directed to amend the assessment and tax rolls for 1970-1971 accordingly and the County Commissioners of Lane County, Oregon, are directed to refund to plaintiffs any taxes paid for tax year 1970-1971,…”
— Or. Rev. Stat. § 311.812(2) — 1 case
— Or. Rev. Stat. § 311.812(2)(b) — 1 case
Dennehy v. Dep't of Revenue, 781 P.2d 346 (Or. 1989).
“The request of the department shall be considered an order for the purpose of ORS 311.812(2)(b).” This is not a case in which either (1) the Director has “requested,” or (2) the tax collector has approved such a refund.”
— Or. Rev. Stat. § 311.812(2)(c) — 1 case
— Or. Rev. Stat. § 311.812(2)(d) — 1 case
— Or. Rev. Stat. § 311.812(3) — 3 cases
Parr v. Dep't of Revenue, 553 P.2d 1051 (Or. 1976).
“Yet, if this same maxim were applied to construe ORS 311.812(3), the same language would have to be interpreted as providing for each fraction of a month to be rounded up to a full month.”
Portland Gen. Elec. Co. v. Dep't of Revenue, 7 Or. Tax 444 (Or. T.C. 1978).
“The statute directs that interest is to be "computed from the time the tax was paid” (but not for any *446 period prior to the due date of the first instalment).”
— Or. Rev. Stat. § 311.812(3)(a) — 1 case
Charter Commc'ns Holding Co. v. Dept. of Rev., 24 Or. Tax 88 (Or. T.C. 2020).
“The court declines to treat this argument as a prudential consideration. The legislature in 2005 made clear its concern about the costs to local government of lengthy appeal processes in industrial property and central assessment cases.”
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.