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Oregon Revised Statutes

Tax Liens; Summary Collections

Generally

Generally

311.405Tax as lien; priority; effect of removal, sale or transfer of personal property 311.410Effect of property transfer or lease termination on lien and on taxability of property 311.411Certificate of taxes paid required to record instrument conveying real property to public entity; authorization for agent to withhold taxes; issuance; deficiency as personal debt of transferor; collection 311.412Effect of acquisition of property by eminent domain on taxes for prior fiscal years 311.413Effect of acquisition of property by eminent domain on taxes for fiscal year of acquisition 311.414Date of acquisition for purposes of ORS 311.412 and 311.413 311.415Payment of taxes before entry of judgment or order in certain causes 311.420Dissipation, removal or destruction of value of realty subsequent to assessment or tax day 311.425Removing timber before paying taxes on timber or land prohibited; enjoining the cutting or removing of timber 311.430Remedy of ORS 311.420 and 311.425 cumulative 311.455Tax on personal property as debt; action for collection of taxes; writs of attachment 311.465Summary collection of tax on property about to be removed, sold, dissipated or destroyed 311.467Review of assessor’s action under expedited collection provisions 311.470Distraining property about to be removed from state or dissipated 311.473Foreclosure sale of property to be removed from county; required notice by financial institution; recourse for failure to give notice 311.475Collecting and remitting taxes on property removed from one county to another