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Oregon Revised Statutes Revenue and Taxation § 311.651

Current as of January 01, 2023 | Updated by Findlaw Staff

<Text of section applicable to property tax years beginning on or after July 1, 2015.>

(1) As used in this section, “property interest” means a leasehold interest, or other interest or estate less than a fee simple.

(2) Ad valorem property taxes assessed on real property pursuant to ORS 307.060 or 307.110, in addition to being a lien on the real property under ORS 311.405, are a personal liability of the person whose property interest in the real property gives rise to taxation under ORS 307.060 or 307.110.

(3) If taxes assessed under ORS 307.060 or 307.110 are not paid before they become delinquent or before the termination of the property interest giving rise to taxation, the county in which the real property is located may, in addition to the remedies provided by statute for the collection of taxes on real property, maintain an action for itself, and for all other municipal corporations, taxing districts or political subdivisions sharing in the taxes, against the person described in subsection (2) of this section for the collection of the taxes, together with interest, penalties, costs and other lawful charges on the taxes.

(4)(a) At the time of the commencement of an action for the collection of taxes pursuant to subsection (3) of this section, the county shall have the benefit of all the laws of this state pertaining to provisional remedies against the real and personal property of the person owing the taxes, without the necessity of filing either an affidavit or undertaking, as otherwise provided by statute.

(b) The county clerk of the county in which the action is commenced shall immediately issue writs of attachment on application by the tax collector or the district attorney for the county as plaintiff. The writs shall be directed to the sheriffs of as many counties as the tax collector or the district attorney directs.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 311.651 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-311-651/

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