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Oregon Revised Statutes

Preparing Tax Rolls; Restoration After Damage

Preparing Tax Rolls; Restoration After Damage

311.105Certificate of taxes levied or imposed; preparation; contents; delivery 311.110Warrant of clerk authorizing collection of taxes 311.115Delivery of assessment roll to tax collector; tax roll 311.120Adding uncollected tax to tax for succeeding year; placing property as to which tax adjudged void upon rolls; relisting, reassessment and relevying 311.125Entering delinquent taxes on tax roll 311.135Restoration of current assessment roll after destruction or damage 311.140Transcripts of destroyed or damaged rolls showing unpaid taxes; corrections to rolls; taxpayer petition for relief; unpaid taxes as liens 311.145Supplying materials and clerical help to restore rolls 311.150Additions, changes and corrections to rolls by voucher; preservation of vouchers 311.165Collection of taxes upon severance and removal of improvements from the land