Assessment of Property for Taxation

ORS 308.820
Tax as a lien

  • delinquency date
  • action to collect


(1)

All taxes levied under ORS 308.805 (Mutual and cooperative electric distribution systems subject to tax on gross earnings) shall be a debt due and owing from the association and shall be a lien on all the property, real and personal, of the association from March 1 of each year. The taxes shall be delinquent if not paid within 30 days of the due date thereof. Interest shall be charged on the delinquent taxes in the manner prescribed in ORS 305.220 (Interest on deficiency, delinquency or refunds).

(2)

The Department of Revenue shall enforce collection of the taxes levied under ORS 308.805 (Mutual and cooperative electric distribution systems subject to tax on gross earnings) and immediately after the delinquency date thereof shall institute an action for the collection of such taxes, together with interest, costs and other lawful charges thereon. The department shall have the benefit of all laws of this state pertaining to provisional remedies against the properties, either real or personal, of such associations, without the necessity of filing either an affidavit or undertaking, as otherwise provided by law. [Amended by 1957 c.637 §3; 1981 c.623 §6; 1999 c.223 §9; 2009 c.128 §15]
Chapter 308

Notes of Decisions

Programs administered by Department of Revenue that allow preferential assessment for farm and forestland are not "programs affecting land use" and are not subject to requirement of statewide goal and local comprehensive plan compliance under ORS 197.180. Springer v. LCDC, 111 Or App 262, 826 P2d 54 (1992), Sup Ct review denied

Atty. Gen. Opinions

Application of Article XI, section 11b of Oregon Constitution to this chapter, (1990) Vol 46, p 388

Law Review Citations

5 EL 516 (1975)


Source

Last accessed
Jun. 26, 2021