reglab/statecodes huggingface dataset:
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.414 - Date of acquisition for purposes of ORS 311.412 and 311.413.

For the purposes of ORS 311.412 and 311.413, the date of acquisition of real property by eminent domain proceedings by the State of Oregon or any political subdivision thereof shall be deemed to be the date possession thereof is taken by the state or the political subdivision thereof, or the date final judgment is entered in the eminent domain proceedings, whichever is earlier. [1953 c.539 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.415 - Payment of taxes before entry of judgment or order in certain causes.

(1) Before any judgment or final order shall be entered or become operative in any court in this state in any of the causes listed in subsection (3) of this section, it shall first be shown to the satisfaction of the court that all taxes due or owing from the defendant, judgment debtor, heir, devisee, executor, administrator, trustee, agent, conservator or guardian, or which may be collected by virtue of the assessment and taxation laws of this state, have been paid.
(2) If the judgment or final order is to be taken and entered after January 1, while the assessment roll is in the possession of the assessor, and pertains to an assessment to be made as of January 1, the receipt for the taxes shall be given by the assessor upon an assessment made as follows:
(a) If the exact amount of taxes, special assessments, fees and charges are able to be computed by the assessor, such amount shall be paid to the tax collector. The assessor is authorized to levy and the tax collector is authorized to collect such amount.
(b) If the assessor is unable to compute the exact amount at the time, either (A) there shall be paid the amount estimated by the assessor to be needed to pay the taxes, special assessments, fees and other charges to become due, or (B) there shall be deposited with the tax collector a bond with good and sufficient undertaking in the amount that the assessor considers adequate to insure payment of the taxes to become due. In no event shall the bond amount exceed twice the amount of the previous year’s taxes, special assessments, fees and other charges computed under this subsection. Taxes paid or bonded for under this section shall be entitled to any discount provided by ORS 311.505. ORS 311.370 shall apply to amounts assessed and collected under this subsection.
(3) This section applies to the following causes:
(a) An assignment for the benefit of creditors.
(b) The estate of a deceased person or any other proceeding in probate involving the distribution of personal property.
(c) Any proceeding to enforce the payment of a debt where the property involved is assessable personal property. [Amended by 1973 c.823 §126; 1975 c.780 §10; 1979 c.350 §13; 1981 c.804 §88; 1991 c.459 §251; 1997 c.541 §294]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.420 - Dissipation, removal or destruction of value of realty subsequent to assessment or tax day.

(1) All taxes levied on real property, the value of which is substantially dissipated, removed or destroyed by the owner thereof, or by the authority of the owner, subsequent to the assessment or tax day of any year, shall be a debt due and owing from the owner of the real property from the time the taxes are or may be levied.
(2) If the taxes are not paid before they become delinquent, or on the earlier demand of the tax collector, the county in which the taxes are due and owing may, in addition to the remedies provided by statute for the collection of taxes on real property, maintain an action for itself, and for all other municipal corporations, taxing districts or political subdivisions sharing in the taxes, against the owner of the property for the collection of the taxes, together with interest, penalties, costs and other lawful charges thereon. At the time of the commencement of the action for the collection of such taxes, the county shall have the benefit of all the laws of this state pertaining to provisional remedies against the property, either real or personal, of the owner owing the taxes, without the necessity of filing either an affidavit or undertaking, as otherwise provided by statute. The county clerk of the county where the action is commenced shall immediately issue writs of attachment on application therefor by the tax collector or the district attorney for the county as plaintiff. The writs shall be directed to the sheriffs of as many counties as the tax collector or the district attorney directs.
(3) This section does not apply if the real property is substantially dissipated, destroyed or removed by fire or the elements.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.425 - Removing timber before paying taxes on timber or land prohibited; enjoining the cutting or removing of timber.

(1) No person, firm or corporation shall log off or remove any standing or down timber until the taxes then due and payable on the timber and the taxes then due and payable on the land upon which the timber is or was standing or situated, including the taxes on any portion of the timber previously logged off or removed, have been fully paid. If the timber is owned entirely separate and apart from the land whereon it grows or is situated and is not merely held under an executory contract, the owner of the land is not responsible for the taxes on the timber.
(2) In addition to the fine provided for in ORS 311.990 (3), the county in which the property is located may, through the district attorney of the county, maintain injunction proceedings against the person, firm or corporation from cutting or removing the timber in violation of subsection (1) of this section. [Amended by 1985 c.759 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.430 - Remedy of ORS 311.420 and 311.425 cumulative.

ORS 311.420 and 311.425 shall be construed as cumulative of all other remedies for the collection of taxes against real property and shall not be construed as a repeal of any statute for the assessment or collection of taxes against real property.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.455 - Tax on personal property as debt; action for collection of taxes; writs of attachment.

(1) All taxes levied on personal property shall be a debt due and owing from the owner of the personal property.
(2) If taxes on personal property are not paid before they become delinquent, or on the earlier demand of the assessor or tax collector, the county in which the taxes are due and owing may, in addition to the remedies provided by statute for the collection of taxes on personal property, maintain an action for itself, and for all other municipal corporations, taxing districts or political subdivisions sharing in the taxes, against the owner of the personal property for the collection of the taxes, together with interest, penalties, costs and other lawful charges thereon.
(3) At the time of the commencement of the action for the collection of such taxes, the county shall have the benefit of all the laws of this state pertaining to provisional remedies against the property, either real or personal, of the owner owing the taxes, without the necessity of filing either an affidavit or undertaking, as otherwise provided by statute. The county clerk of the county where the action is commenced shall immediately issue writs of attachment on application therefor by the tax collector or the district attorney for the county as plaintiff. The writs shall be directed to the sheriffs of as many counties as the tax collector or the district attorney directs.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.467 - Review of assessor’s action under expedited collection provisions.

(1) When any assessor, under ORS 311.165 or 311.465, demands payment of taxes on real or personal property before such taxes otherwise become due and payable, the owner or person who is liable for the taxes on the property and who has paid to the assessor the amount demanded may, within 10 days from such demand, petition the tax court for review of the assessor’s action.
(2) The review shall be governed by the provisions of ORS chapter 305, in so far as such provisions are applicable and not in conflict with this section.
(3) The tax court magistrate shall complete its review and determination within 20 days after its receipt of the petition for review and shall either affirm the action taken by the assessor or order a refund of the taxes paid. The decision of the tax court magistrate shall be final. No rehearing shall be had except on the tax court magistrate’s own motion; and the decision shall not be appealable under ORS 305.501. Any costs incident to the hearing shall be assessed by the tax court magistrate against the losing party. [1955 c.710 §1; 1973 c.343 §2; 1977 c.870 §38; 1995 c.650 §68]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.470 - Distraining property about to be removed from state or dissipated.

If at any time the tax collector has reason to believe that personal property, including property classified as real property machinery and equipment, is being removed or is about to be removed from the state, is being dissipated or is about to be dissipated, the tax collector immediately shall distrain sufficient of the property or cause sufficient property to be distrained to pay the taxes, together with interest, penalties and costs, on all the property being removed or about to be removed, being dissipated or about to be dissipated. The tax collector shall cause such property to be sold or sell such property in the manner provided in ORS 311.644. [Amended by 1973 c.305 §7; 1981 c.346 §8; 2001 c.41 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.473 - Foreclosure sale of property to be removed from county; required notice by financial institution; recourse for failure to give notice.

(1) Any financial institution, as defined in ORS 317.010, or agent or representative of a financial institution, that, in the process of foreclosing any security interest or other lien on taxable personal property, including property classified as real property machinery and equipment, or after the lien is foreclosed, causes the property to be removed, or is knowledgeable that the property will be removed by another after the foreclosure sale, from the county in which the property is assessed or seized, shall notify the tax collector of that county prior to the removal. The notice shall be mailed to the tax collector, return receipt requested, and shall contain a description of the property that is the subject of the foreclosure, together with the name and address of the owner or owners of the property.
(2) Failure to give the notice required under subsection (1) of this section shall not affect the foreclosure, but the tax collector shall have recourse against the financial institution on behalf of the taxing units for any damages sustained on account of failure to mail the notice. [1987 c.312 §2; 2001 c.41 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.475 - Collecting and remitting taxes on property removed from one county to another.

If personal property, including property classified as real property machinery and equipment, on which taxes are due and unpaid has been removed from one county to another county of this state, the tax collector of the county from which the property was removed shall certify a statement of the taxes, with interest and penalties, to the tax collector of the county to which the property was removed. The statement shall contain a transcript of so much of the tax roll as relates to the property and the owner thereof. The tax collector receiving the certified statement shall have the same power to collect the taxes, with interest, penalties and costs thereon, as the tax collector has to collect taxes levied on personal property assessed in the tax collector’s own county. The tax collector making the collection immediately shall remit the amount collected, less the costs, to the tax collector from whom the statement and certified transcript was received, together with a statement showing in detail the respective amounts of taxes, interest, penalties and costs collected. [Amended by 2001 c.41 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.480 - Property tax due upon bankruptcy; presenting claim.

If a tax has been levied against real or personal property, and thereafter and prior to the date the tax becomes due and payable, the person against whom the tax is charged files a petition in bankruptcy, or is adjudged a bankrupt upon an involuntary proceeding, the tax shall become immediately due. The tax collector of the county where the tax was levied shall prepare and present to the bankruptcy court proof of claim of the county for the tax. [Amended by 1995 c.780 §4; 2003 c.190 §§6,7; 2007 c.537 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.484 - Property tax bankruptcy account.

(1) A county may establish a property tax bankruptcy account. The account shall consist of interest earned on the account and moneys deposited into the account by the tax collector from taxes and any related penalties, but excluding interest, that are:
(a) Due under ORS 311.405 (2) and (3)(a) and (b) or 311.480; and
(b) Collected pursuant to an order of a bankruptcy court.
(2) If a county establishes a property tax bankruptcy account under this section, the county treasurer shall deduct from the account and deposit with the county an amount that is sufficient to reimburse the county for costs incurred by the tax collector to pursue collection of taxes and penalties described in subsection (1) of this section. Costs allowed under this subsection include:
(a) Attorney fees, which may include the amount billed by retained counsel, the documented hourly cost of county counsel services and reasonable county counsel overhead; and
(b) Expenditures and disbursements, which may include filing fees, copying charges, travel expenses and other expenditures directly related to the bankruptcy proceeding.
(3) After estimating the amount necessary for reimbursements under subsection (2) of this section, the county treasurer may periodically deposit into the unsegregated tax collections account described in ORS 311.385 the portion of the property tax bankruptcy account that the treasurer deems reasonable and prudent.
(4) Not later than June 30 of each year, the county treasurer shall deposit the balance of the property tax bankruptcy account, including interest and excluding an amount that is reasonably necessary for reimbursements under subsection (2) of this section, in the unsegregated tax collections account described in ORS 311.385 for distribution in accordance with ORS 311.390. [2003 c.190 §2]
Note:
311.484 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 311 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.489 - Bankruptcy collections efforts report.

Not later than September 1 of each year, the tax collector shall distribute to all taxing districts a report that outlines bankruptcy collection efforts for the previous tax year. The report shall include:
(1) A list of all bankruptcy proceedings for which the county was reimbursed for attorney fees pursuant to ORS 311.484.
(2) The total amount of taxes and penalties collected through an order of a bankruptcy court.
(3) The total amount reimbursed to the county under ORS 311.484 for attorney fees and costs and disbursements. [2003 c.190 §3]
Note:
311.489 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 311 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.505 - Due dates; interest on late payments; discounts on early payments.

(1) Except as provided in subsection (6) of this section, all taxes and other charges due from the taxpayer or property, levied or imposed and charged on the latest tax roll, shall be paid as follows:
(a) The first one-third on or before November 15;
(b) The second one-third on or before February 15; and
(c) The remaining one-third on or before May 15 next following.
(2) Interest shall begin to accrue, and shall be collected, at the rate of one and one-third percent per month, or fraction of a month, until paid, on any taxes on property, other charges, and on any additional taxes or penalty imposed for disqualification of property for special assessment or exemption, or installment thereof not paid on or before the following dates:
(a) December 15, for the first one-third;
(b) February 15, for the second one-third; and
(c) May 15 next following, for the remaining one-third.
(3) Discounts shall be allowed on partial or full payments of such taxes, made on or before November 15 as follows:
(a) Two percent on two-thirds of such taxes so paid.
(b) Three percent where all of such taxes are so paid.
(4) For purposes of this section, "taxes" includes all taxes on property as defined in ORS 310.140 and certified to the assessor under ORS 310.060 except taxes assessed on any other property which have by any means become a lien against the property for which the payment was made.
(5) All interest collected and all discounts allowed shall be prorated to the several municipal corporations, taxing districts and governmental agencies sharing in the taxes or assessments.
(6) If the total property tax is less than $40, no installment payment of taxes shall be allowed. [Amended by 1953 c.49 §2; 1957 c.543 §1; 1965 c.344 §26; 1973 c.142 §1; 1975 c.704 §2; 1979 c.241 §9; 1979 c.703 §§1,3; 1987 c.529 §2; 1991 c.459 §252; 1997 c.819 §17; 1999 c.701 §1; 2021 c.548 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.506 - Review of rate of interest by Legislative Assembly.

During each odd-numbered year regular session, the Legislative Assembly shall review the rate of interest, as specified under ORS 311.505 (2) that is charged and collected on property taxes that are due and unpaid. [1989 c.796 §10a; 2001 c.114 §29; 2011 c.545 §25]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.507 - Discount allowed for certain late payments.

(1) Notwithstanding the requirement in ORS 311.505 (3) that to receive a discount upon payment of taxes, the taxes must be paid on or before November 15, the discount provided by ORS 311.505 (3) shall be allowed:
(a) If the taxes are paid within 15 business days after the date the tax statement is mailed or otherwise delivered by the tax collector, or by November 15, whichever is the later;
(b) If under ORS 311.252 (2) or 311.253, the mortgagee or other person has received from the county a defective or inaccurate computer record, and the taxes are paid within 15 business days after the corrected computer record is delivered to the mortgagee or person, or by November 15, whichever is later;
(c) If the reason for nonpayment by November 15 is on account of the county not providing a computer record pursuant to a mutual agreement as provided under ORS 311.253 and tax statements are substituted by the county for the computer record. To receive a discount pursuant to this paragraph, the taxes must be paid within 20 business days after the tax collector mails or otherwise delivers the tax statements, or the taxpayer has been notified in writing by the tax collector that the computer record will not be provided, whichever date is later; or
(d) Except under conditions described in ORS 311.229 (2), if property or value is added to the tax roll under ORS 311.208 and the taxes becoming due as a result of the addition are paid in the period prior to the 16th day of the month next following the month of their extension.
(2) Nothing in this section shall affect the due dates of the installment payments or the computation of interest upon failure to pay the installment on the date due. As used in this section, business days mean days other than Saturdays and legal holidays. [1979 c.703 §14; 1985 c.613 §27; 1987 c.313 §1; 1991 c.459 §254; 1993 c.23 §1; 1997 c.114 §1; 2001 c.303 §11; 2003 c.108 §4; 2019 c.360 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.508 - Disposition of interest on late payments; certification of estimated interest.

(1) Except as provided under subsection (2) of this section and notwithstanding ORS 311.505 (5):
(a) Twenty-five percent of the interest charged and collected under ORS 311.505 shall be deposited and credited to the County Assessment and Taxation Fund created under ORS 294.187; and
(b) An additional 25 percent of the interest charged and collected under ORS 311.505 shall be deposited and credited to the County Assessment and Taxation Fund created under ORS 294.187 to the extent the interest would otherwise be distributed to cities or other taxing districts that are not counties or districts within the public school system.
(2) On or before June 15 of each year, the Department of Revenue shall estimate the amount of interest that will be deposited and credited to the County Assessment Function Funding Assistance Account created under ORS 294.184 for the ensuing fiscal year. If the estimate is less than $13 million, the department shall certify to each county treasurer an increase in the percentage specified under subsection (1)(a) of this section to the end that the estimate reaches $13 million. However, no increase in percentage shall be certified that will raise and make available for deposit and credit to the County Assessment Function Funding Assistance Account for the ensuing fiscal year an amount that is in excess of $3 million over the amount estimated under this subsection to be received under subsection (1)(a) of this section for the ensuing fiscal year.
(3) Upon receipt of certification from the department under subsection (2) of this section, the county treasurer shall deposit and credit to the County Assessment and Taxation Fund for the fiscal year to which the certification applies the percentage of the interest charged and collected under ORS 311.505 so certified.
(4) The percentage of the interest on unpaid taxes and penalties required to be deposited and credited to the County Assessment and Taxation Fund under this section shall be deposited and credited in the same manner that the remaining interest is deposited and credited under ORS 311.385. [1989 c.796 §12; 1991 c.459 §255; 1997 c.782 §10; 1999 c.701 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.510 - Date of delinquency.

Taxes on real property not paid on or before May 15 are delinquent. Taxes on personal property or on real property machinery and equipment are delinquent whenever any third, or other specified installment, of the taxes is not paid on or before its due date, as provided in ORS 311.505. [Amended by 1979 c.703 §10; 2012 c.30 §7]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.512 - Collection of taxes on manufactured structures.

(1) Taxes on manufactured structures assessed as real property shall become due, become delinquent, and be collected at the same time and in the same manner as taxes on other real property. Taxes on manufactured structures assessed as personal property are subject to all the provisions of law relating to the assessment, taxation and collection of personal property taxes.
(2) The seizure and sale for tax delinquency of a manufactured structure assessed as personal property must be conducted and carried out in the same manner as provided by law for the seizure and sale of other personal property for the collection of taxes due thereon, except as follows:
(a) If the records of the Department of Consumer and Business Services indicate that the person to whom the seized manufactured structure is assessed is not the security interest holder, the tax collector, before selling the manufactured structure, shall give notice of the sale to any security interest holder by registered or certified mail, addressed to the security interest holder at the last-known address of the holder as shown by the records of the Department of Consumer and Business Services, mailed not later than the 10th day before the sale.
(b) At any time before the sale, the person assessed or security interest holder of the manufactured structure to be sold may pay the tax collector the full amount of the delinquent taxes, plus any penalties and interest thereon, and costs incurred by the tax collector in seizing the manufactured structure and arranging its sale. If this is done, the tax collector may not hold the sale and shall return the manufactured structure to the person entitled to possession of the structure.
(c) If the amount realized on the sale is in excess of the amount of taxes, interest, penalties and costs due on the manufactured structure, the tax collector first shall pay to the security interest holder, according to the records of the Department of Consumer and Business Services, the amount of their interest to the extent there are sufficient moneys to do so, and shall pay any amount thereafter remaining to the owner of the manufactured structure. [1969 c.605 §17; 1983 c.748 §6; 1985 c.16 §458; 2003 c.655 §71]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.513 - Collection of additional taxes due upon resolution of appeal.

(1) Whenever any property value or claim for exemption or cancellation of a property tax assessment is appealed to the property value appeals board or to the tax court and the final resolution of the controversy results in additional taxes due on the property, the additional taxes becoming due shall be payable without interest if paid in the period prior to the 16th of the month next following the correction of the assessment and tax roll.
(2) If the additional taxes described in this section are not paid prior to the date specified in subsection (1) of this section, the additional taxes shall be considered for all purposes of collection and enforcement of payment as having been delinquent on the date the taxes would normally have become delinquent if the additional taxes had been timely extended on the roll, except that any interest shall be computed prospectively from the 16th of the month following the correction of the roll. [2003 c.274 §2; 2023 c.29 §35]
Note:
The amendments to 311.513 by section 35, 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) Whenever any property value or claim for exemption or cancellation of a property tax assessment is appealed to the board of property tax appeals or to the tax court and the final resolution of the controversy results in additional taxes due on the property, the additional taxes becoming due shall be payable without interest if paid in the period prior to the 16th of the month next following the correction of the assessment and tax roll.
(2) If the additional taxes described in this section are not paid prior to the date specified in subsection (1) of this section, the additional taxes shall be considered for all purposes of collection and enforcement of payment as having been delinquent on the date the taxes would normally have become delinquent if the additional taxes had been timely extended on the roll, except that any interest shall be computed prospectively from the 16th of the month following the correction of the roll.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.514 - Computation of interest when interest computation date falls on Saturday, Sunday or legal holiday.

If any date for which interest is computed by a tax collector falls on a Saturday, or on a Sunday or any legal holiday, the date for which interest is computed shall be the next business day following the Saturday, Sunday or legal holiday. [1993 c.6 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.515 - Partial payments.

Partial payments of taxes levied and charged on any property of at least $40 may be made at any time. Interest shall be charged and collected on each such partial payment at the rate provided in ORS 311.505 (2) from the due date of the particular installment of the taxes on which it applies. Each such partial payment shall be credited first to interest so accrued and penalties, if any, and then to principal of the taxes. [Amended by 1953 c.49 §2; 1973 c.142 §2; 1975 c.704 §3; 1979 c.703 §7; 1985 c.613 §28]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.520 - When cities exempt from penalty and interest.

(1) If incorporated cities have acquired or acquire title to real property, through foreclosure or settlement of any lien, upon which property taxes have become a lien prior to the acquisition, interest and penalties on the taxes hereby are canceled, but the lien or liens for the taxes shall remain on the property and be satisfied only by full payment of the principal amount thereof. Any lien for taxes attaching to any such real property prior to the execution of the deed to the incorporated city shall be a valid and subsisting lien thereon.
(2) The amendments by subsection (1) of this section do not apply to real property which an incorporated city acquired title to, prior to June 15, 1987, through foreclosure or settlement of any lien, if the incorporated city does not hold title to that property on June 15, 1987.
(3) Nothing in this section shall be construed as affecting the exemption from taxation provided to cities and other municipal corporations by ORS 307.090. [Amended by 1987 c.333 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.525 - Property acquired by state remains subject to tax lien; cancellation of interest and penalties.

If the State of Oregon acquires title to real property through foreclosure of mortgage held on the property by the state, or other means in settlement of existing indebtedness in favor of the state, upon which property taxes have become a lien prior to the acquisition, interest and penalties on the taxes hereby are canceled, but the lien or liens for the taxes shall remain on the property and be satisfied only by full payment of the principal amount thereof. Any lien for taxes attaching to any such real property prior to the execution of the deed to the state shall be a valid and subsisting lien thereon. [Amended by 1997 c.170 §49]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.531 - Tax collector to file annual statement compiled from tax rolls.

(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. [1965 c.344 §30 (enacted in lieu of 311.530); 1999 c.21 §30]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.545 - Notice of delinquent taxes on real property.

(1) As soon as practicable after taxes become delinquent each year, the tax collector shall send to each person, firm or corporation shown on the tax roll as owning real property on which the taxes due and charged have not been paid, a written notice, stating:
(a) A brief description of each parcel of real property.
(b) The total amount of taxes due and delinquent on the real property.
(c) The rate of interest and penalties applicable thereto.
(d) The date on or after which foreclosure proceedings may be commenced as provided by law.
(2) The tax collector shall send the notice, in each instance, by letter mail to the last-known address of the person, firm or corporation shown on the tax roll, or otherwise reported to the tax collector, as owing the delinquent taxes.
(3) This section does not apply where the amount of the taxes delinquent against any particular parcel of real property is less than $1. [Amended by 1953 c.47 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.547 - Notice of delinquent taxes on personal property.

After any installment of personal property taxes becomes delinquent, and from time to time thereafter at the discretion of the tax collector, the tax collector shall as soon as practicable send to each person, firm or corporation in whose name personal property is shown on the tax roll and on which the taxes due and charged have not been paid, a written notice stating:
(1) The total amount of taxes due and delinquent;
(2) The date of delinquency;
(3) The rate of interest applicable thereto;
(4) The date interest begins to run; and
(5) The date on or after which property will be distrained or a warrant served as provided by law. [1965 c.344 §31; 1979 c.703 §8; 1981 c.346 §3]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.549 - Delinquent taxes on machinery and equipment collectible as taxes on real or personal property.

(1) The tax collector of a county in which property taxes on machinery and equipment are delinquent may, at the tax collector’s discretion, collect the delinquent taxes pursuant to:
(a) The provisions of ORS chapter 311 applicable to personal property; or
(b) The provisions of ORS chapter 312 establishing foreclosure proceedings with respect to liens against real property.
(2) If machinery and equipment and the real property upon which the machinery and equipment is located are owned by the same persons, both the machinery and equipment and the real property may be included in a foreclosure proceeding pursuant to ORS chapter 312 whenever the taxes on either the machinery and equipment or the real property are delinquent. [2012 c.30 §5]
Note:
311.549 was added to and made a part of ORS chapter 311 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.555 - Property owners to furnish addresses.

Each person, firm or corporation owning real or personal property within the state, or against whom taxes upon real or personal property are chargeable, shall keep the tax collector of the county where such real or personal property is situate informed of the true and correct address of the person, firm or corporation. No person, firm or corporation who fails to keep the tax collector so informed shall be permitted to plead lack of due notice given by the tax collector in any suit, action or other proceedings commenced or prosecuted under the provisions of ORS 311.545 to 311.565 or in any matter growing out of the administration of ORS 311.545 to 311.565. [Amended by 1981 c.346 §4]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.560 - Noting address on tax roll.

The tax collector shall note upon the tax roll, or in any other manner the tax collector deems most feasible, the true and correct address of each person, firm or corporation owning real or personal property in this state, as furnished under ORS 311.555 or as otherwise ascertained by the tax collector. [Amended by 1981 c.346 §5]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.565 - Effect of tax collector’s failure to keep address or give notice.

The failure of the tax collector to keep true and correct addresses, as provided in ORS 311.560, or to give the notice in the manner and form as provided for by ORS 311.545 to 311.550, shall not invalidate any proceeding to collect taxes, but shall subject the tax collector to any damages sustained by any person injured by the failure of the tax collector to keep the addresses or to give the notice. [Amended by 1953 c.47 §3; 1981 c.346 §6]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.605 - "Person" defined for ORS 311.605 to 311.642.

As used in ORS 311.605 to 311.642, "person" includes any individual, firm, copartnership, company, association, corporation, estate, trust, trustee, receiver, syndicate or any group or combination acting as a unit. [Amended by 1995 c.79 §148]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.610 - Warrants to enforce payments of taxes on personal property.

(1) Promptly after a period of 30 days has elapsed from the date any tax on personal property has become delinquent (or within such period, at the tax collector’s discretion), the tax collector shall issue a warrant to enforce payment thereof.
(2) The warrant shall contain:
(a) The name of the person owning the personal property, or having possession or control thereof.
(b) The description of the property as it appears either in the assessment or tax roll.
(c) The year or years for which the taxes are delinquent.
(d) The principal amount of the delinquent taxes for each year and the interest accrued to the date of issuance of such warrant.
(e) A statement to the effect that immediately after service of the warrant, if the delinquent taxes and interest and costs of service are not paid, the warrant or a duplicate thereof will be recorded with the county clerk for entry in the County Clerk Lien Record of the county.
(3) The tax collector shall prepare a list of all such warrants.
(4) Where the tax collector has begun or completed proceedings under ORS 311.644, the tax collector need not issue a warrant unless the tax collector ascertains that such proceedings will not result in the collection of the full tax. [Amended by 1965 c.344 §33; 1983 c.696 §10]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.615 - Notice of warrants.

(1)(a) Notice of the warrants required by ORS 311.610 and the issue thereof, except as provided in ORS 311.620, shall be given by:
(A) One publication of the notice in a newspaper of general circulation in the county, to be designated by the county court; and
(B) First-class mail to persons named in the notice.
(b) All warrants served by publication may be included in one general notice.
(2) The published notice must contain:
(a) A general statement of the effect of the warrants when filed and recorded.
(b) The names of the respective owners of the several personal properties and descriptions thereof as appearing in the latest tax roll or in the list or return listing or reporting the property pursuant to ORS 308.285 or 308.290.
(c) The year or years for which taxes are delinquent on each property.
(d) The amount of delinquent taxes for each year.
(e) The interest accrued on each such amount to the date of issuance of the warrant.
(3) Notice that complies with subsection (1) of this section is sufficient service on each person named in the notice or any person interested in any property described in the notice. All persons named in the notice or owning or claiming to own, or having or claiming to have any interest in, any property described in the notice are required to take notice of the proceeding and of all steps relating to the proceeding. [Amended by 1971 c.568 §3; 2003 c.576 §198; 2009 c.54 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.620 - Service of warrant.

If it is deemed expedient to do so, notice may be given either by service of any warrant in the same manner as summons is served in an action at law, or by service of the warrant by certified mail, return receipt requested. Notice by personal service or by certified mail shall be in lieu of service by publication as to the persons so served. It shall not be necessary to include in the publication of the notice the names of such persons or the descriptions or other matters relating to their respective properties. [Amended by 1965 c.344 §34]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.625 - Recordation of warrant in lien record; lien on real and personal property.

(1) Immediately after service of the warrant, or on completion of service by publication, as the case may be, the tax collector shall have the warrant or a duplicate thereof recorded by the county clerk in the County Clerk Lien Record maintained under ORS 205.130. When service has been made by certified mail, notation of the service shall be made on the warrant recorded by the county clerk and the returned receipt shall be attached to and made a part of the warrant on file in the office of the county tax collector. When service has been made by certified mail and the return receipt is sent electronically or by computer printout, the tax collector shall retain the return receipt record. The clerk shall enter in the County Clerk Lien Record the name of the owner of the personal property on which taxes are delinquent, as shown by the warrant, and the total amount of the delinquent taxes and interest for which the warrant was issued, with added cost charges, and the date of recording.
(2) Thereupon, the amount of the warrant, so recorded, shall become a lien upon the title to any interest in real property owned by the person against whom the warrant is issued, and the taxes on personal property embraced in the warrant, with interest, penalties and costs applicable thereto, shall continue as a lien on all the personal property of the person assessed as otherwise provided by law. The effect shall be the same as though the people of the county had recovered judgment against the person charged for the full amount of the delinquent taxes covered by the warrant, together with interest thereon and costs as provided by law. [Amended by 1965 c.344 §35; 1983 c.696 §11; 1987 c.586 §37; 1989 c.415 §1; 2003 c.190 §1]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.630 - Procedure of ORS 311.605 to 311.642 mandatory.

Except as provided in ORS 311.610, the process of issuing, serving, recording and executing warrants covering all delinquent taxes on personal property, as provided in ORS 311.605 to 311.642, shall be mandatory, irrespective of any other process, procedure or remedy provided by law in respect to collection or payment of such taxes. [Amended by 1965 c.344 §36; 1971 c.259 §1; 2003 c.576 §199]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.633 - Fee for service of warrant under ORS 311.605 to 311.642.

The fee for service of a warrant pursuant to ORS 311.605 to 311.642 by publication, by mail or by personal service is $20. If service of a warrant pursuant to ORS 311.605 to 311.642 is by personal service, an additional fee equivalent to the amount collected for serving a summons or subpoena to one party under ORS 21.300 (1)(a) may be charged. [1977 c.218 §2; 1983 c.93 §1; 2009 c.54 §2]
2023 Oregon Revised Statutes › Volume : 08 - Revenue and Taxation › Chapter 311 - Collection of Property Taxes › Section 311.635 - Execution; release of lien.

(1) When the warrant has been recorded, the tax collector shall proceed to collect the amount due on the warrant in the manner prescribed by law in respect to an execution issued upon judgment of a court of record.
(2) The tax collector shall release the lien of any warrant so recorded on payment or settlement of the delinquent taxes, interest and costs for recording, indexing and service of the warrant, or on a satisfactory showing that the person against whom the warrant was issued was under no liability for payment of the taxes at the time the warrant was issued and has not become liable for such payment at any subsequent time. [Amended by 1973 c.305 §8; 1987 c.586 §38]