Oregon Statutes 311.489 – Bankruptcy collections efforts report
Not later than September 1 of each year, the tax collector shall distribute to all taxing districts a report that outlines bankruptcy collection efforts for the previous tax year. The report shall include:
Terms Used In Oregon Statutes 311.489
- Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
(1) A list of all bankruptcy proceedings for which the county was reimbursed for attorney fees pursuant to ORS § 311.484.
(2) The total amount of taxes and penalties collected through an order of a bankruptcy court.
(3) The total amount reimbursed to the county under ORS § 311.484 for attorney fees and costs and disbursements. [2003 c.190 § 3]
311.489 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS Chapter 311 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
[1989 c.796 10,22; 1991 c.459 § 253; 1997 c.782 § 7; repealed by 1999 c.701 § 10]
DELINQUENT TAXES; COLLECTION
(Generally)