§ 311.250 Tax statements; rules
§ 311.252 Copy of tax statement to be sent to mortgagee paying taxes; procedure when information otherwise transmitted
§ 311.253 Use of computer record to comply with ORS 311.250; agreement to use record instead of tax statements; rules
§ 311.255 Taxes, other charges of taxing agencies and water improvement company charges collected with county taxes
§ 311.260 Payment of taxes in United States money
§ 311.265 Payment of taxes with warrants
§ 311.270 Discounting county orders prohibited
§ 311.275 Grantor and grantee or buyer and seller proportionally liable
§ 311.280 Payment of taxes on part of property assessed as one parcel; division; when division not allowed; division between manufactured structure and parcel
§ 311.285 Rights of occupant or tenant paying tax
§ 311.345 Damages and interest for failure to settle taxes on assessment roll or pay over tax moneys
§ 311.350 Money for distinct and specified object
§ 311.356 Receipt and notation by tax collector of property tax payments; crediting payments
§ 311.361 Form of tax receipt; numbering; taxpayers copy; temporary receipt; destruction of receipts
§ 311.370 Receipts for taxes collected in advance of extension on the tax roll; entries in assessment roll; deposit of moneys in special account; posting payments; excess collections or deficiencies; reimbursement for refunds

Terms Used In Oregon Statutes > Chapter 311 > Time and Manner of Collection

  • Beneficiary: A person who is entitled to receive the benefits or proceeds of a will, trust, insurance policy, retirement plan, annuity, or other contract. Source: OCC
  • City: includes any incorporated village or town. See Oregon Statutes 174.100
  • Contract: A legal written agreement that becomes binding when signed.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Grantor: The person who establishes a trust and places property into it.
  • 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.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • United States: includes territories, outlying possessions and the District of Columbia. See Oregon Statutes 174.100