“Certificate of Delinquency” means certificates sold for the amount of delinquent property taxes, penalties and accrued interest. Counties no longer issue certificates of delinquency. The notice of delinquent taxes served by the tax collector under ORS 311.545 is not a certificate of delinquency.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 311.525

History

Renumbered from 150-311.525, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
RD 10-1985, f. 12-26-85, cert. ef. 12-31-85