Or. Admin. R. 150-311-0250

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

Section 150-311-0250 - Contents of Property Tax Statements

The tax statement shall contain:

(1) The name of the county;

(2) The fiscal year being billed;

(3) The property type;

(4) The account number;

(5) For real property, an identifier which meets one of the requirements of ORS 308.240(1);

(6) For real property:

(a) The real market value of land, the real market value of improvements, and the total real market value of the account for the prior year and for the current year; or

(b) If the property is subject to special assessment, the specially assessed value of the account for the prior year and for the current year.

(7) For real property the total assessed value of the account for the prior year and for the current year;

(8) For personal property, the total real market value and the total assessed value for the current year;

(9) If the property is subject to additional taxes or a penalty upon disqualification from special assessment or exemption, notice to that effect;

(10) The amount of delinquent taxes including interest to the due date of the tax statement;

(11) The name of each entity and the total amount of taxes expressed in dollars and cents imposed on the property by the entity for general governmental purposes, for education purposes and for purposes not subject to the limits of section 11b, Article XI of the Oregon Constitution;

(12) The amount of late filing penalties;

(13) The total amount of current taxes and other charges due on the described property by category;

(14) The net amount of taxes for full payment, two thirds payment or one third payment by the due date;

(15) The place where payments of taxes are to be made;

(16) A warning that foreclosure proceedings will be commenced against real property accounts with an unpaid balance for specified tax years; and

(17) A notice that value may be appealed.

Or. Admin. R. 150-311-0250

REV 8-1998, f. 11-13-98, cert. ef. 12-31-98; Renumbered from 150-311.250, REV 28-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 311.250