Collection of Property Taxes

ORS 311.662
Validity of state levy for payment of bonded indebtedness and interest

  • effect of certification, levy, apportionment or collection proceeding or procedure

The validity of any certification, levy, apportionment or collection made pursuant to ORS 291.342 (Annual estimation of state revenues), 291.445 (Certificate of state agency that issues general obligation bonds), 311.375 (Forwarding state taxes by county treasurers), 311.657 (Transcript of apportionment to counties) or 311.658 (Collection, payment of state levy) shall not be dependent upon nor be affected by the validity or regularity of any proceeding or procedural activity relating thereto. Any certification required by ORS 291.445 (Certificate of state agency that issues general obligation bonds) and any transcript pursuant to ORS 311.657 (Transcript of apportionment to counties) shall contain recitals that they are issued pursuant to ORS 291.342 (Annual estimation of state revenues), 291.445 (Certificate of state agency that issues general obligation bonds), 311.375 (Forwarding state taxes by county treasurers), 311.657 (Transcript of apportionment to counties) and 311.658 (Collection, payment of state levy) and such recitals shall be conclusive evidence of their validity and of the regularity of their issuance. [1991 c.220 §5]
DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES
Source

Last accessed
Mar. 11, 2023

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