Collection of Property Taxes

ORS 311.651
Collection of taxes on real property of public entity held under leasehold or other interest less than fee

  • writs of attachment

(1)

As used in this section, “property interest” means a leasehold interest, or other interest or estate less than a fee simple.

(2)

Ad valorem property taxes assessed on real property pursuant to ORS 307.060 (Property of the United States held under lease or other interest less than fee) or 307.110 (Public property leased or rented by taxable owner), in addition to being a lien on the real property under ORS 311.405 (Tax as lien), are a personal liability of the person whose property interest in the real property gives rise to taxation under ORS 307.060 (Property of the United States held under lease or other interest less than fee) or 307.110 (Public property leased or rented by taxable owner).

(3)

If taxes assessed under ORS 307.060 (Property of the United States held under lease or other interest less than fee) or 307.110 (Public property leased or rented by taxable owner) are not paid before they become delinquent or before the termination of the property interest giving rise to taxation, the county in which the real property is located may, in addition to the remedies provided by statute for the collection of taxes on real property, maintain an action for itself, and for all other municipal corporations, taxing districts or political subdivisions sharing in the taxes, against the person described in subsection (2) of this section for the collection of the taxes, together with interest, penalties, costs and other lawful charges on the taxes.
(4)(a) At the time of the commencement of an action for the collection of taxes pursuant to subsection (3) of this section, the county shall have the benefit of all the laws of this state pertaining to provisional remedies against the real and personal property of the person owing the taxes, without the necessity of filing either an affidavit or undertaking, as otherwise provided by statute.

(b)

The county clerk of the county in which the action is commenced shall immediately issue writs of attachment on application by the tax collector or the district attorney for the county as plaintiff. The writs shall be directed to the sheriffs of as many counties as the tax collector or the district attorney directs. [2015 c.52 §1]
Note: 311.651 (Collection of taxes on real property of public entity held under leasehold or other interest less than fee) 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

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