Oregon Revised Statutes
Or. Rev. Stat. § 311.020 (2026)
Collection procedure when offices of assessor and tax collector combined
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311.020 Collection procedure when offices of assessor and tax collector combined. (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.
(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
Notes of Decisions
Cited in 2
cases (1 in the last 5 years), 2018–2024 · leading case: Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018).
Gray v. Dept. of Rev., 23 Or. Tax 220 (Or. T.C. 2018). “035 (requiring assessor to “publish” summary valuations of all property that is subject to certain exemptions).”
Dunne v. Dept. of Rev. (Or. T.C. 2024). “See ORS 311.020. 14 In both West Foods and Village at Main Street, the assessor failed to include the value of identifiable improvements that were an integral part of property listed on the roll--unknowingly in West Foods, and knowingly in Village at Main Street.”
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