Collection of Property Taxes

ORS 311.795
Cancellation of delinquent taxes on certain donated property

  • cancellation where total is $10 or less

(1)

A county governing body may cancel all delinquent taxes and the interest and penalties thereon accrued upon property donated to any incorporated city or town or any park and recreation district organized and operating under ORS chapter 266 for parks, playgrounds or a city hall. This section does not apply if the city, town or park and recreation district makes any payment to the owner, either directly or indirectly, for the property.

(2)

A county governing body may cancel all delinquent real property taxes and interest and penalties due thereon from any taxpayer where the total of the same is $10 or less, when in the judgment of the county governing body the cost of collecting the same will be greater than the amount to be collected.

(3)

A county governing body may cancel all delinquent personal property taxes and the interest and penalties thereon due from any taxpayer where the total of the same is $10 or less and in the judgment of the county governing body the cost of collecting the same will be greater than the amount to be collected.

(4)

Property taxes that are deferred under the homestead deferral program established under ORS 311.666 (Definitions for ORS 311) to 311.701 (Senior Property Tax Deferral Revolving Account), special assessments for local improvements that are deferred under ORS 311.702 (Definitions for ORS 311) to 311.735 (Rules) or property taxes that are deferred under the disaster area tax deferral program established under ORS 311.740 (Definitions for ORS 311) to 311.780 (Payment of tax deferred amounts to county by state) are not delinquent taxes for purposes of this section. A county governing body may not cancel any deferred taxes, deferred special assessments or interest or penalties that accrue with respect to deferred taxes or deferred special assessments described in this subsection. [Formerly 311.715; 1983 c.773 §1; 1993 c.6 §7; 2003 c.704 §1; 2007 c.70 §81; 2015 c.31 §6]
Source

Last accessed
Mar. 11, 2023

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