Collection of Property Taxes ORS 311.430 Remedy of ORS 311 Text Annotations ORS 311.420 (Dissipation, removal or destruction of value of realty subsequent to assessment or tax day) and 311.425 (Removing timber before paying taxes on timber or land prohibited) shall be construed as cumulative of all other remedies for the collection of taxes against real property and shall not be construed as a repeal of any statute for the assessment or collection of taxes against real property.