Collection of Property Taxes

ORS 311.630
Procedure of ORS 311.605 to 311.642 mandatory


Except as provided in ORS 311.610 (Warrants to enforce payments of taxes on personal property), the process of issuing, serving, recording and executing warrants covering all delinquent taxes on personal property, as provided in ORS 311.605 (“Person” defined for ORS 311.605 to 311.642) to 311.642 (Compromise property tax payment from purchaser of business personal property), shall be mandatory, irrespective of any other process, procedure or remedy provided by law in respect to collection or payment of such taxes. [Amended by 1965 c.344 §36; 1971 c.259 §1; 2003 c.576 §199]
Chapter 311

Law Review Citations

5 EL 516 (1975)


Source

Last accessed
Jun. 26, 2021