Oregon Statutes 308A.324 – Prepayment of additional taxes; extending taxes on tax roll; collection; distribution
Current as of: 2023 | Check for updates
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(1) The amount determined to be due under ORS § 308A.318 or 308A.321 may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS § 311.370.
Terms Used In Oregon Statutes 308A.324
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
- Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
(2) The amounts under ORS § 308A.318 or 308A.321 shall be added to the tax extended against the land on the next general property tax roll, to be collected and distributed in the same manner as the remainder of the real property taxes. [Formerly 308.780]