Oregon Revised Statutes

Or. Rev. Stat. § 311.252 (2026)

Copy of tax statement to be sent to mortgagee paying taxes; procedure when information otherwise transmitted

✓ current as of May 2026

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311.252 Copy of tax statement to be sent to mortgagee paying taxes; procedure when information otherwise transmitted. (1) If a mortgagee is required or authorized to pay the ad valorem taxes on a manufactured structure or a floating home or on real property that is subject to the mortgage by a provision contained in the mortgage instrument, upon written request sent to the tax collector, the tax collector shall send a copy of the statement required to be mailed or otherwise delivered to the taxpayer under ORS 311.250 to the mortgagee. The request by the mortgagee for the sending of the copy shall be made to the tax collector on or before October 1 of each year and shall state that the mortgagee has the duty or is authorized to pay the taxes for the owner of the property.

(2) The tax collector and any mortgagee referred to in subsection (1) of this section may agree that a computer record containing the information required by the Department of Revenue may be delivered to the mortgagee instead of a copy of the tax statement required by subsection (1) of this section.

(3) For the purposes of this section, the holder of a perfected security interest in a manufactured structure or a floating home is considered a “mortgagee” and the perfected security interest is considered a “mortgage.” [1967 c.568 §4; 1971 c.379 §1; 1971 c.529 §35; 1971 c.752 §1; 1973 c.82 §1; 1981 c.804 §87; 1983 s.s. c.5 §21; 1987 c.313 §2; 1991 c.459 §239; 1993 c.313 §1; 1997 c.541 §287; 2003 c.108 §3; 2015 c.31 §4; 2019 c.360 §3]

Notes of Decisions

Cited in 2 cases, 1992–1995 · leading case: Tanner v. Dep't of Revenue, 13 Or. Tax 393 (Or. T.C. 1995).

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Tanner v. Dep't of Revenue, 13 Or. Tax 393 (Or. T.C. 1995). “See ORS 311.252. Taxpayer also argues that the property’s highest and best use is as forestland, based on the definition of forestland in ORS 321.”

Portland Gen. Elec. Co. v. Dep't of Revenue, 12 Or. Tax 311 (Or. T.C. 1992). “806(1)(d) shall be made on real property or a mobile home when all of the following conditions are present: “(1) A mortgagee has requested the tax statement for the property under ORS 311.252 and has paid the tax on the property.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.