Home/Oregon/Statutes/Vol.: 8/Title 29: Revenue and Taxation/Ch. 311: Collection of Property Taxes/§ 311.813
Oregon Statutes

§ 311.813 — Refunds ordered by certain courts

Oregon § 311.813
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 311Collection of Property Taxes

This text of Oregon § 311.813 (Refunds ordered by certain courts) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Or. Rev. Stat. § 311.813 (2026).

Text

If a refund of ad valorem property tax is ordered by a court of competent jurisdiction other than a court mentioned in ORS 311.806 (1)(a), the refund and any interest ordered to be paid thereon shall be refunded out of the unsegregated tax collections account established under ORS 311.385.

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Related

98 Cal. Daily Op. Serv. 2023, 98 Daily Journal D.A.R. 2839 Oregon Short Line Railroad Company, Union Pacific Railroad Company Oregon-Washington Railroad & Navigation Co. v. Department of Revenue Oregon State of Oregon, Union Pacific Railroad Company Oregon Short Line Railroad Company Oregon-Washington Railroad & Navigation Co. v. Department of Revenue Oregon State of Oregon, Union Pacific Railroad Company Oregon-Washington Railroad & Navigation Co., Oregon Short Line Railroad Co. v. Department of Revenue Oregon State of Oregon, Union Pacific Railroad Company and Its Lessors Oregon-Washington Railroad & Navigation Company, and Oregon Short Line Railroad Company v. Department of Revenue Oregon State of Oregon, Oregon Short Line Railroad Company Union Pacific Railroad Company Oregon-Washington Railroad & Navigation Co. v. Department of Revenue Oregon, Oregon Short Line Railroad Company Union Pacific Railroad Company Oregon-Washington Railroad & Navigation Co. v. Department of Revenue Oregon, Oregon Short Line Railroad Company Union Pacific Railroad Company Oregon-Washington Railroad & Navigation Co. v. Department of Revenue Oregon State of Oregon, Union Pacific Railroad Company Oregon Short Line Railroad Company Oregon-Washington Railroad & Navigation Co. v. Department of Revenue Oregon State of Oregon, Oregon Short Line Railroad Company Union Pacific Railroad Company Oregon-Washington Railroad & Navigation Co. v. Department of Revenue Oregon State of Oregon, Oregon Short Line Railroad Company Union Pacific Railroad Company Oregon-Washington Railroad & Navigation Co. v. Department of Revenue Oregon State of Oregon
139 F.3d 1259 (Ninth Circuit, 1998)
32 case citations
Oregon Short Line Railroad v. Department of Revenue Oregon
139 F.3d 1259 (Ninth Circuit, 1998)
1 case citations

Legislative History

1987 c.301 §2

Nearby Sections

15
§ 311.005
“Tax collector” defined
§ 311.010
“County court” defined
§ 311.015
Recovery for false return or fraudulent act of tax collector
§ 311.020
Collection procedure when offices of assessor and tax collector combined
§ 311.055
Tax collector
§ 311.060
Bond
§ 311.065
Deputies and clerical assistance
§ 311.070
Tax collecting functions of sheriff transferred to designated tax collector
§ 311.075
Tax collecting obligations transferred to tax collector; pending proceedings unaffected
§ 311.105
Certificate of taxes levied or imposed; preparation; contents; delivery
§ 311.110
Warrant of clerk authorizing collection of taxes
§ 311.115
Delivery of assessment roll to tax collector; tax roll
§ 311.120
Adding uncollected tax to tax for succeeding year; placing property as to which tax adjudged void upon rolls; relisting, reassessment and relevying
§ 311.125
Entering delinquent taxes on tax roll
§ 311.130
§ 311.130
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Bluebook (online)
Oregon § 311.813, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/311.813.