Collection of Property Taxes

ORS 311.615
Notice of warrants

(1)(a) Notice of the warrants required by ORS 311.610 (Warrants to enforce payments of taxes on personal property) and the issue thereof, except as provided in ORS 311.620 (Service of warrant), shall be given by:

(A)

One publication of the notice in a newspaper of general circulation in the county, to be designated by the county court; and

(B)

First-class mail to persons named in the notice.

(b)

All warrants served by publication may be included in one general notice.

(2)

The published notice must contain:

(a)

A general statement of the effect of the warrants when filed and recorded.

(b)

The names of the respective owners of the several personal properties and descriptions thereof as appearing in the latest tax roll or in the list or return listing or reporting the property pursuant to ORS 308.285 (Requiring taxpayer to furnish list of taxable property) or 308.290 (Returns).

(c)

The year or years for which taxes are delinquent on each property.

(d)

The amount of delinquent taxes for each year.

(e)

The interest accrued on each such amount to the date of issuance of the warrant.

(3)

Notice that complies with subsection (1) of this section is sufficient service on each person named in the notice or any person interested in any property described in the notice. All persons named in the notice or owning or claiming to own, or having or claiming to have any interest in, any property described in the notice are required to take notice of the proceeding and of all steps relating to the proceeding. [Amended by 1971 c.568 §3; 2003 c.576 §198; 2009 c.54 §1]
Source

Last accessed
Mar. 11, 2023

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