Collection of Property Taxes

ORS 311.655
Companies assessed by Department of Revenue

  • tax as debt
  • lien for taxes
  • action for collection
  • warrant for payment

(1)

Except as provided in ORS 308.640 (Assessment and taxation of personal property of small private railcar companies) and 308.820 (Tax as a lien), all taxes assessed and levied against the properties, both real and personal, of companies specified in ORS 308.515 (Department to make annual assessment of designated utilities and companies) shall be a debt due and owing from such companies and shall constitute a lien as of July 1 of the year of assessment on all the real and personal property of such companies within this state. Such taxes shall become delinquent whenever any specified installment is not paid on or before its due date as provided in ORS 311.505 (Due dates).

(2)

Whenever taxes so assessed and levied against any of such companies are not paid before the date of delinquency thereof, the county in which the taxes are due and owing immediately shall institute for itself, the State of Oregon, and all other municipal corporations sharing in the taxes, an action to collect the taxes, together with interest, penalties, costs and other lawful charges thereon. At the time of commencement of the action the county shall have the benefit of all laws of this state pertaining to provisional remedies against the properties, either real or personal, of such company or companies, without the necessity of filing either an affidavit or undertaking, as otherwise provided by law. The county clerk of the county where the action is commenced shall immediately issue writs of attachment and garnishment on application by the district attorney of the county. The writs shall be directed to the sheriffs of as many counties as the district attorney deems necessary. The Department of Revenue immediately shall be notified of the tax delinquency of the company and of the commencement of the action.

(3)

If the defendant in an action commenced pursuant to subsection (2) of this section operates or has properties in more than one county in the state, the Department of Revenue shall be made a party plaintiff in the action. If taxes so assessed and levied against the defendant by any other county of the state are also delinquent, such county or counties shall also be made parties plaintiff in the action.

(4)

At any time after delinquency the tax collector of any county in which personal property taxes are due and owing may in addition to the county’s right to commence an action as provided in subsection (2) of this section, issue a warrant to enforce payment thereof in the manner provided for in ORS 311.610 (Warrants to enforce payments of taxes on personal property) and 311.620 (Service of warrant) and cause the warrant to be filed as provided in ORS 311.625 (Recordation of warrant in lien record). [Amended by 1957 c.628 §10; 1971 c.378 §1; 1979 c.703 §9; 1997 c.154 §48]
Source

Last accessed
Mar. 11, 2023

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