Generally | Midpage

Collections
Oregon Revised Statutes

Delinquent Taxes; Collection

Generally

Generally

311.505Due dates; interest on late payments; discounts on early payments 311.506Review of rate of interest by Legislative Assembly 311.507Discount allowed for certain late payments 311.508Disposition of interest on late payments; certification of estimated interest 311.510Date of delinquency 311.512Collection of taxes on manufactured structures 311.513Collection of additional taxes due upon resolution of appeal 311.514Computation of interest when interest computation date falls on Saturday, Sunday or legal holiday 311.515Partial payments 311.520When cities exempt from penalty and interest 311.525Property acquired by state remains subject to tax lien; cancellation of interest and penalties 311.531Tax collector to file annual statement compiled from tax rolls 311.545Notice of delinquent taxes on real property 311.547Notice of delinquent taxes on personal property 311.549Delinquent taxes on machinery and equipment collectible as taxes on real or personal property 311.550Return address on envelope containing notice 311.555Property owners to furnish addresses 311.560Noting address on tax roll 311.565Effect of tax collector’s failure to keep address or give notice