Collection of Property Taxes

ORS 311.260
Payment of taxes in United States money

Except as provided in ORS 311.265 (Payment of taxes with warrants), all taxes levied in this state shall be collected and paid in lawful money of the United States, and not otherwise. [Amended by 1965 c.344 §21]

Notes of Decisions

Where taxpayer sent altered IRS Form 1040 V payment coupon to county tax collector as payment for taxes due, taxpayer did not pay with lawful money of United States because payment coupon was not convertible to United States coin or currency and taxpayer was still liable for taxes due to county. Douglas County v. Ohlsen, 20 OTR 250 (2011)


Last accessed
Mar. 11, 2023