Collection of Property Taxes

ORS 311.808
When refund on real property, manufactured structure or floating home prohibited

A refund of property taxes under ORS 311.806 (Refund of taxes on real and personal property) (1)(h) may not be made on real property, a manufactured structure or a floating home if all of the following conditions are present:


A mortgagee has requested the tax statement for the property under ORS 311.252 (Copy of tax statement to be sent to mortgagee paying taxes) and has paid the tax on the property.


The tax roll shows payment of the taxes, and thereafter the property is sold to a bona fide purchaser. [1975 c.395 §2; 1989 c.297 §2; 1993 c.270 §71; 2003 c.38 §2; 2015 c.31 §5]


Last accessed
Mar. 11, 2023