An agent who pays taxes on behalf of any taxpayer may provide written instructions with any payment as to how the payment is to be applied. An agent includes but is not limited to a mortgagee, beneficiary under a deed of trust, or vendor under a land sale contract. If no written directions accompany the payment the tax collector shall apply the payment as specified in ORS 311.356.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 311.356

History

Renumbered from 150-311.356(3)(c), REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
RD 11-1990, f. 12-20-90, cert. ef. 12-31-90