Oregon Statutes 308A.371 – Additional taxes; payment; collection
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(1) The amount determined to be due under ORS § 308A.368 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.371
- 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.368 shall be added to the tax extended against the entire parcel of land of which the riparian land is a part 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 308.799]