Collection of Property Taxes

ORS 311.135
Restoration of current assessment roll after destruction or damage


If the current assessment roll of any county is destroyed or damaged by fire or other disaster, the county assessor shall repair and restore the assessment roll, extend all regular and lawful tax levies therein and deliver the restored roll as a tax roll to the tax collector at the earliest practicable time.


The provisions of ORS 311.115 (Delivery of assessment roll to tax collector) as to the time of delivery of a tax roll to the tax collector by the assessor are waived in such case.
Chapter 311

Law Review Citations

5 EL 516 (1975)


Last accessed
Jun. 26, 2021