Oregon Statutes - Chapter 305 - Administration of Revenue and Tax Laws; Appeals - Section 305.895 - Action against property before issuance of warrant prohibited; prerequisites for warrant.

(1) Except as provided in ORS 314.440 or other jeopardy assessment procedure, the Department of Revenue shall take no action against a taxpayer’s real or personal property before issuing a warrant for the collection of the tax as provided in ORS 314.430, 320.080, 321.570 and 324.190.

(2) Prior to issuing a warrant for collection of any tax collected by the department, the department shall send the taxpayer a written notice and demand for payment. The notice shall:

(a) Be sent by mail, addressed to the taxpayer at the taxpayer’s last-known address.

(b) Inform the taxpayer that if the tax or any portion of the tax is not paid within 30 days after the date of the notice and demand for payment, a warrant may be issued and recorded as provided in ORS 314.430, 320.080, 321.570 and 324.190.

(c) Describe in clear nontechnical terms the legal authority for the warrant.

(d) Contain the name, office mailing address and office telephone number of the person issuing the warrant and advise the taxpayer that questions or complaints concerning the warrant, other than liability for the underlying tax, may be directed to that person.

(e) Include alternatives available to the taxpayer which would prevent issuance of the warrant. [1989 c.625 §74]

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Last modified: August 7, 2008