Collection of Property Taxes

ORS 311.639
Seller of business personal property to provide purchaser with property tax disclosure notice

A seller of business personal property shall provide a prospective purchaser of the property with a disclosure notice that includes at least the following information:

(1)

Whether any property taxes assessed on the property for any property tax year are outstanding;

(2)

Whether there are any liens against the property;

(3)

If known, the name of any county in which the property has ever been assessed for property tax purposes other than the county in which the property is located at the time of the proposed purchase transaction;

(4)

If known, the name and address of any other person that has owned or had possession or control of the property; and

(5)

The fact that ORS 311.641 (Bona fide purchaser of business personal property) may apply to the purchase transaction. [2015 c.444 §5]
Source

Last accessed
Mar. 11, 2023

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