Oregon Statutes 311.812 – No interest on refunds under ORS 311.806; exceptions; rate
(1) Except as provided in subsection (2) of this section, interest may not be paid upon any tax refunds made under ORS § 311.806.
Terms Used In Oregon Statutes 311.812
- Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Personal property: All property that is not real property.
(2) Interest as provided in subsection (3) of this section shall be paid on the following refunds:
(a) A refund resulting from the correction under ORS § 308.242 (2) or (3) or 311.205 of an error made by the assessor, Department of Revenue or tax collector.
(b) A refund resulting from a written stipulation of the county assessor or the county tax collector if the written stipulation constitutes a final determination that is not subject to appeal.
(c) Any refund ordered by the Department of Revenue if no appeal is taken or can be taken from the department’s order.
(d) Refunds ordered by the Oregon Tax Court or the Supreme Court if the order constitutes a final determination of the matter.
(e) Refunds of taxes collected against real or personal property not within the jurisdiction of the tax levying body.
(f) Refunds due to reductions in value ordered by a county property value appeals board where no appeal is taken.
(g) Refunds due to reductions in value made pursuant to ORS § 309.115.
(h) Refunds due to a claim for a veteran’s exemption for a prior tax year that is filed pursuant to ORS § 307.262.
(3)(a) The interest provided by subsection (2) of this section shall be paid at the rate of one percent per month, or fraction of a month, computed from the time the tax was paid or from the time the first installment thereof was due, whichever is the later. If a discount is given at the time the taxes are paid, interest shall be computed only on the net amount of taxes to be refunded. If any portion of a refund described in subsection (2) of this section results from an assessment based on inaccurate information contained in a report filed by a taxpayer, interest shall be computed on only the portion of the refund that is not attributable to the inaccurate information contained in the taxpayer report.
(b) As used in this subsection, ‘report’ means a return, statement or any other information provided by a taxpayer in writing to the department or county assessor. [1971 c.737 § 2; 1975 c.704 § 4; 1977 c.606 § 3; 1981 c.804 § 89a; 1983 s.s. c.5 § 22; 1993 c.270 § 61; 1995 c.79 § 151; 1995 c.226 § 13; 1997 c.541 § 298; 1999 c.862 § 5; 2001 c.199 § 4; 2005 c.394 § 2; 2007 c.545 § 1; 2007 c.590 § 3; 2009 c.41 § 5; 2023 c.29 § 37]
The amendments to 311.812 by section 37, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user’s convenience.
(1) Except as provided in subsection (2) of this section, interest may not be paid upon any tax refunds made under ORS § 311.806.
(2) Interest as provided in subsection (3) of this section shall be paid on the following refunds:
(a) A refund resulting from the correction under ORS § 308.242 (2) or (3) or 311.205 of an error made by the assessor, Department of Revenue or tax collector.
(b) A refund resulting from a written stipulation of the county assessor or the county tax collector if the written stipulation constitutes a final determination that is not subject to appeal.
(c) Any refund ordered by the Department of Revenue if no appeal is taken or can be taken from the department’s order.
(d) Refunds ordered by the Oregon Tax Court or the Supreme Court if the order constitutes a final determination of the matter.
(e) Refunds of taxes collected against real or personal property not within the jurisdiction of the tax levying body.
(f) Refunds due to reductions in value ordered by a county board of property tax appeals where no appeal is taken.
(g) Refunds due to reductions in value made pursuant to ORS § 309.115.
(h) Refunds due to a claim for a veteran’s exemption for a prior tax year that is filed pursuant to ORS § 307.262.
(3)(a) The interest provided by subsection (2) of this section shall be paid at the rate of one percent per month, or fraction of a month, computed from the time the tax was paid or from the time the first installment thereof was due, whichever is the later. If a discount is given at the time the taxes are paid, interest shall be computed only on the net amount of taxes to be refunded. If any portion of a refund described in subsection (2) of this section results from an assessment based on inaccurate information contained in a report filed by a taxpayer, interest shall be computed on only the portion of the refund that is not attributable to the inaccurate information contained in the taxpayer report.
(b) As used in this subsection, ‘report’ means a return, statement or any other information provided by a taxpayer in writing to the department or county assessor.