Collection of Property Taxes

ORS 311.489
Bankruptcy collections efforts report


Not later than September 1 of each year, the tax collector shall distribute to all taxing districts a report that outlines bankruptcy collection efforts for the previous tax year. The report shall include:

(1)

A list of all bankruptcy proceedings for which the county was reimbursed for attorney fees pursuant to ORS 311.484 (Property tax bankruptcy account).

(2)

The total amount of taxes and penalties collected through an order of a bankruptcy court.

(3)

The total amount reimbursed to the county under ORS 311.484 (Property tax bankruptcy account) for attorney fees and costs and disbursements. [2003 c.190 §3]
Note: 311.489 (Bankruptcy collections efforts report) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 311 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Source

Last accessed
Mar. 11, 2023