Collection of Property Taxes

ORS 311.637
Expiration and extension of electronic notice of warrant

(1)

Except as otherwise provided in this section, an electronic notice of a warrant transmitted under ORS 311.636 (Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State) expires 10 years after the Secretary of State files the electronic notice.
(2)(a) At any time before an electronic notice of a warrant expires, a county tax collector may transmit an electronic certificate of extension for the warrant, in the same manner as an electronic notice of a warrant is transmitted under ORS 311.636 (Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State), to the Secretary of State for filing.

(b)

The Secretary of State shall note when the Secretary of State receives the electronic certificate of extension and shall file the electronic certificate of extension in the same manner as an electronic notice of a warrant is filed under ORS 311.636 (Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State).
(3)(a) An electronic certificate of extension filed under this section expires 10 years after the Secretary of State files the electronic certificate of extension.

(b)

Only one electronic certificate of extension may be filed under this section for each electronic notice of a warrant.

(4)

An electronic certificate of extension transmitted after the electronic notice of a warrant expires as provided in subsection (1) of this section has no effect.

(5)

The Secretary of State shall file an electronic certificate of extension only if the tax collector has complied with the Secretary of State’s specifications under ORS 311.636 (Filing of electronic notice of warrant for delinquent business personal property taxes with Secretary of State) (6). [2015 c.444 §3]
Source

Last accessed
Mar. 11, 2023

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