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Or. Rev. Stat. § 311.531

Tax collector to file annual statement compiled from tax rolls

Oregon · Oregon Revised Statutes Chapter 311 — Collection of Property Taxes · Status: effective

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Or. Rev. Stat. § 311.531, Tax collector to file annual statement compiled from tax rolls, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494550
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(1) On or before August 1 of each year the tax collector shall file with the county clerk a statement, on forms supplied by the Department of Revenue, compiled from the tax rolls, showing separately for each tax year for the prior seven years the following information as to transactions during the past fiscal year ending June 30: (a) The total amounts certified under ORS 311.105 (1) to be collected by the tax collector, broken down among real property, personal property and property assessed pursuant to ORS 308.505 to 308.674. (b) The total amount of all adjustments made by the tax collector, in dollars, increasing the total amount to be collected, and a like figure for the decreases. (c) The total amount collected, exclusive of interest and penalties, the total amount remaining uncollected, broken down among real property, personal property and property assessed pursuant to ORS 308.505 to 308.674. (d) The total amount of interest and penalties collected, and the total amount of discounts or rebates allowed. (e) Other matters affecting the statement of the tax collector, striking a balance between the total of the tax roll and the total of collections. (2) The tax collector then shall make a certificate over the official signature of the collector, to be annexed to the statement, that the facts set forth therein are correct. A copy of the statement shall be filed with the county clerk, a copy filed with the county court and a copy filed with the Department of Revenue. A copy of the statement and also of the certificate shall be retained by the tax collector as a public record.