Oregon Statutes 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 or transferee’s real or personal property before issuing a warrant for the collection of tax or an amount payable by a transferee under ORS § 311.695 as provided in ORS § 314.430, 320.080, 321.570, 323.390, 323.610, 324.190 and 475C.688.
Terms Used In Oregon Statutes 305.895
- Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
- Personal property: All property that is not real property.
(2) At least 30 days before issuing a warrant for collection of any tax collected by the department or any amount payable under ORS § 311.695, the department shall send the taxpayer or transferee a written notice and demand for payment. The notice shall:
(a) Be sent by mail, addressed to the taxpayer or transferee at the taxpayer’s or transferee’s last-known address.
(b) Inform the taxpayer or transferee that, even if the taxpayer or transferee is compliant with an installment agreement between the taxpayer or transferee and the department and is in communication with the department, if the tax or any portion of the tax or the amount payable under ORS § 311.695 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, 323.390, 323.610, 324.190 and 475C.688.
(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 or transferee that questions or complaints concerning the warrant, other than liability for the underlying tax or amount payable under ORS § 311.695, may be directed to that person.
(e) Include alternatives available to the taxpayer or transferee that would prevent issuance of the warrant.
(f) Inform the taxpayer that certain types of income are exempt from garnishment.
(g) Inform the taxpayer or transferee of possible consequences to the taxpayer or transferee of noncompliance, and of issuance of a warrant, including garnishment of wages or bank accounts and seizure and sale of real or personal property. [1989 c.625 § 74; 2011 c.389 § 7; 2011 c.723 § 25; 2015 c.643 § 4; 2015 c.699 § 16]