OAR 150-311-0230
Definitions
# (1)
(1) "Distributed in the same manner as other ad valorem property taxes imposed on the property" means to be deposited into the unsegregated tax collections account under ORS 311.385 for the year of billing. The amount of additional ad valorem taxes or penalties attributable to each district must be determined based on the percentage that the total ad valorem property billing tax rate of the district bears to the total billing tax rates for the code area in the year in which the additional taxes are billed. Any non ad valorem taxes, including penalties, must be attributed to the district for which the tax was imposed. In preparing the percentage distribution schedule under 311.390 the tax collector must include any additional taxes resulting from adding omitted property in the calculation.
# (2)
(2) "Prior to completion of the next general property tax roll" for the purposes of accepting prepayments pursuant to ORS 311.370 means prior to the date on which the roll is next delivered by the assessor to the tax collector as provided in 311.115.
Amendment history
Renumbered from 150-311.229, REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-311-0100 · Applying Offsets to Ad Valorem Tax Levies
- 150-311-0110 · Form of Roll Changes and Notations
- 150-311-0140 · What Is a Clerical Error
- 150-311-0150 · Error Corrections and Valuation Judgment Under ORS…
- 150-311-0160 · Roll Correction for Nonexistent Property
- 150-311-0170 · What is an “Error or Omission on the Roll of Any Kind”
- 150-311-0180 · Corrections to County Assessment and Tax Rolls Made…
- 150-311-0190 · Taxes Added to the Tax Roll as a Result of Error…
- 150-311-0200 · Definition of “Distribute in the Same Manner as Other ad…
- 150-311-0210 · Property Subject to Assessment as Omitted Property
- 150-311-0220 · Date Roll Corrected
- 150-311-0230 · Definitions
- 150-311-0240 · Procedure to Correct MAV When Square Footage Error Exists
- 150-311-0250 · Contents of Property Tax Statements
- 150-311-0260 · Prepayment of Property Taxes
- 150-311-0350 · Written Direction Required for Payment Application from…
- 150-311-0360 · Monthly Tax Distributions to Districts
- 150-311-0500 · Discount on Taxes as a Result of Addition of Current…
- 150-311-0520 · Date Property Becomes Exempt when Foreclosed by City for…
- 150-311-0530 · Interest on City Foreclosed Property
- 150-311-0540 · “Certificate of Delinquency” Defined
- 150-311-0550 · Interest on State of Oregon Foreclosed Property
- 150-311-0560 · Fee for Service of Warrant Under ORS 311.605 to ORS…
- 150-311-0570 · Charges on the Personal Property Warrant
- 150-311-0650 · Homestead Requirements
- 150-311-0656 · Deferral criteria when applying with a reverse mortgage
- 150-311-0660 · Data Requirements for Property Description on Tax…
- 150-311-0670 · Deferred Taxes Paid by the Department
- 150-311-0680 · Senior Citizen’s Deferred Tax Lien Estimate
- 150-311-0690 · Timing and Repayment of Disqualified, Cancelled or…
- 150-311-0700 · Election by Spouse or Disabled Heir to Continue Tax…
- 150-311-0710 · Voluntary Payments on Property Tax Deferral Accounts
- 150-311-0720 · Taxes Unpaid Before Approval of Senior Deferral…
- 150-311-0730 · Data Requirements for Property Description on Special…
- 150-311-0740 · Recording Special Assessment Deferral Liens in County;…
- 150-311-0750 · Assessment District’s Responsibility to Collect Payments
- 150-311-0760 · Process for Determining Recipient of Property Tax Refund
- 150-311-0770 · Refunds Paid from the Unsegregated Tax Account
- 150-311-0780 · Credit Balance Adjustment
- 150-311-0790 · Refund Reserve Account