Oregon Revised Statutes (Tax Chapters)

ORS § 311.175

[1991 c.459 §229b; repealed by 2025 c.321 §10]

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In this chapter (40 sections)
  1. 311.010 · “County court” defined
  2. 311.015 · Recovery for false return or fraudulent act of tax collector
  3. 311.020 · Collection procedure when offices of assessor and tax…
  4. 311.055 · Tax collector
  5. 311.060 · Bond
  6. 311.065 · Deputies and clerical assistance
  7. 311.070 · Tax collecting functions of sheriff transferred to designated…
  8. 311.075 · Tax collecting obligations transferred to tax collector;…
  9. 311.105 · Certificate of taxes levied or imposed; preparation;…
  10. 311.110 · Warrant of clerk authorizing collection of taxes
  11. 311.115 · Delivery of assessment roll to tax collector; tax roll
  12. 311.120 · Adding uncollected tax to tax for succeeding year; placing…
  13. 311.125 · Entering delinquent taxes on tax roll
  14. 311.130 · [Repealed by 1965 c.344 §42]
  15. 311.135 · Restoration of current assessment roll after destruction or…
  16. 311.140 · Transcripts of destroyed or damaged rolls showing unpaid…
  17. 311.145 · Supplying materials and clerical help to restore rolls
  18. 311.150 · Additions, changes and corrections to rolls by voucher;…
  19. 311.160 · [1973 c.345 §4; 1979 c.689 §17; 1981 c.178 §12; 1989 c.267…
  20. 311.165 · Collection of taxes upon severance and removal of…
  21. 311.175 · [1991 c.459 §229b; repealed by 2025 c.321 §10]
  22. 311.177 · [1991 c.459 §229c; 1997 c.271 §10; repealed by 2013 c.176 §3]
  23. 311.179 · [1991 c.459 §229d; repealed by 2013 c.176 §3]
  24. 311.181 · [1991 c.459 §229e; repealed by 2013 c.176 §3]
  25. 311.183 · [1991 c.459 §229f; repealed by 2025 c.321 §10]
  26. 311.205 · Correcting errors or omissions in rolls; appeals; de minimis…
  27. 311.206 · Additional taxes resulting from correction of error or…
  28. 311.207 · [1965 c.344 §18(1),(2),(9),(10) (enacted in lieu of 311.210);…
  29. 311.208 · Notice required when current roll corrections increase value;…
  30. 311.209 · [1965 c.344 §18(3) (enacted in lieu of 311.210); 1979 c.692…
  31. 311.210 · [Amended by 1955 c.720 §2; 1959 c.56 §2; repealed by 1965…
  32. 311.211 · [1965 c.344 §18(4), (5), (6), (7) (enacted in lieu of…
  33. 311.212 · [1991 c.459 §236; renumbered 311.226 in 1997]
  34. 311.213 · [1965 c.344 §18(8) (enacted in lieu of 311.210); 1975 c.704…
  35. 311.215 · [Amended by 1981 c.897 §46; renumbered 311.232 in 1997]
  36. 311.216 · Notice of intention to add omitted property to rolls;…
  37. 311.219 · Notice of intention to assess omitted property
  38. 311.220 · [Amended by 1971 c.384 §1; 1989 c.297 §1; 1991 c.459 §237;…
  39. 311.223 · Correction of rolls; filing statement of facts; notice to…
  40. 311.226 · Tax deemed assessed and imposed in year for which property…
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