Oregon Statutes 311.020 – Collection procedure when offices of assessor and tax collector combined
Current as of: 2023 | Check for updates
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(1) Wherever a statute provides for the assessor to certify an assessment to the tax collector for collection, the person exercising the duties of both assessor and tax collector in a county having a charter shall prepare the certificate required by law, file it in the office of the person and proceed in the manner otherwise provided by law.
Terms Used In Oregon Statutes 311.020
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
- Statute: A law passed by a legislature.
(2) In counties where the duties of assessor and tax collector have been delegated to one person, the filing of the warrant under ORS § 311.115 shall constitute a constructive delivery of the roll to such person in the tax collecting capacity of the person. [1963 c.238 10,12]
TAX COLLECTOR