Warrant procedure for collecting tax, fee, penalty or assessment
(1)If any tax, or fee in lieu of tax, reported due, or any final assessment made by the Department of Transportation under ORS 825.490 (Due date of taxes and fees), 825.494 (Assessment by department upon failure to report tax or fee due) and 825.496 (Reassessment waiver or reduction upon request), including any penalties or charges therein imposed, or any final penalty imposed under ORS 825.950 (Civil penalty for violation of this chapter, ORS chapter 818 or 826, or rule or order of department), 825.955 (Civil penalty for violation of provisions relating to driver equipment compliance form or drug and alcohol testing program) or 825.960 (Department action against employer when department receives notification of violation of out-of-service order), is not paid in full, the department may issue a warrant for the amount of the tax, fee or assessment, with the added penalties or charges, interest and the cost of executing the warrant. A copy of the warrant shall be mailed or delivered to the taxpayer by the department at the taxpayer’s last-known address.
(2)At any time after issuing a warrant under this section, the department may record the warrant in the County Clerk Lien Record of any county of this state. Recording of the warrant has the effect described in ORS 205.125 (County Clerk Lien Record). After recording a warrant, the department may direct the sheriff for the county in which the warrant is recorded to levy upon and sell the real and personal property of the taxpayer found within that county, and to levy upon any currency of the taxpayer found within that county, for the application of the proceeds or currency against the amount reflected in the warrant and the sheriff’s cost of executing the warrant. The sheriff shall proceed on the warrant in the same manner prescribed by law for executions issued against property pursuant to a judgment, and is entitled to the same fees as provided for executions issued against property pursuant to a judgment. The fees of the sheriff shall be added to and collected as a part of the warrant liability.
(3)In the discretion of the department a warrant under this section may be directed to any agent authorized by the department to collect amounts under this section, and in the execution of the warrant the agent has all of the powers conferred by law upon sheriffs, but is entitled to no fee or compensation in excess of actual expenses paid in the performance of such duty.
(4)Until a warrant issued under this section is satisfied in full, the department has the same remedies to enforce the claim for the tax, fee or assessment as if the state had recovered judgment against the taxpayer for the amount of the tax, fee or assessment.
(5)The procedures authorized by this section may also be used for collection of any fees and penalties imposed on persons registering vehicles under ORS chapter 826. [Formerly 767.865; 1997 c.275 §29; 2003 c.576 §222; 2011 c.661 §12]
Section 825.504 — Warrant procedure for collecting tax, fee, penalty or assessment,