Or. Admin. R. 150-311-0230

Current through Register Vol. 63, No. 6, June 1, 2024

Section 150-311-0230 - Definitions

(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) "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.

REV 11-2000, f. 12-29-00, cert. ef. 12-31-00; REV 2-2002, f. 6-26-02, cert. ef. 6-30-02; Renumbered from 150-311.229, REV 28-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth: ORS 305.100

Stats. Implemented: ORS 311.229