Oregon Statutes 311.510 – Date of delinquency
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Taxes on real property not paid on or before May 15 are delinquent. Taxes on personal property or on real property machinery and equipment are delinquent whenever any third, or other specified installment, of the taxes is not paid on or before its due date, as provided in ORS § 311.505. [Amended by 1979 c.703 § 10; 2012 c.30 § 7]
Terms Used In Oregon Statutes 311.510
- Personal property: All property that is not real property.
- Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.