Oregon Statutes - Chapter 311 - Collection of Property Taxes - Section 311.475 - Collecting and remitting taxes on property removed from one county to another.

If personal property, including property classified as real property machinery and equipment, on which taxes are due and unpaid has been removed from one county to another county of this state, the tax collector of the county from which the property was removed shall certify a statement of the taxes, with interest and penalties, to the tax collector of the county to which the property was removed. The statement shall contain a transcript of so much of the tax roll as relates to the property and the owner thereof. The tax collector receiving the certified statement shall have the same power to collect the taxes, with interest, penalties and costs thereon, as the tax collector has to collect taxes levied on personal property assessed in the tax collector’s own county. The tax collector making the collection immediately shall remit the amount collected, less the costs, to the tax collector from whom the statement and certified transcript was received, together with a statement showing in detail the respective amounts of taxes, interest, penalties and costs collected. [Amended by 2001 c.41 §3]

(Bankruptcy Collections)

Section:  Previous  311.430  311.455  311.460  311.465  311.467  311.470  311.473  311.475  311.480  311.484  311.485  311.489  311.500  311.505  311.506  Next

Last modified: August 7, 2008