Oregon Revised Statutes

Or. Rev. Stat. § 311.285 (2026)

Rights of occupant or tenant paying tax

✓ current as of May 2026

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311.285 Rights of occupant or tenant paying tax. If any tax on any real estate is paid by or collected from an occupant or tenant when there is some other person who, by agreement or otherwise, ought to pay the tax, or any part thereof, the occupant or tenant shall be entitled to recover by action the amount which the person should have paid with interest thereon, or the occupant or tenant may retain the same out of any rent due or accruing from the occupant or tenant to such person for real estate on which the tax is so paid.

311.290 [Repealed by 1953 c.705 §2]

311.325 [Repealed by 1965 c.344 §42]

311.330 [Repealed by 1965 c.344 §42]

311.335 [Repealed by 1969 c.595 §17]

311.340 [Repealed by 1969 c.595 §17]

Notes of Decisions

Cited in 1 case, 1984–1984 · leading case: Allied Timber Co. v. Dep't of Revenue, 677 P.2d 33 (Or. 1984).

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Allied Timber Co. v. Dep't of Revenue, 677 P.2d 33 (Or. 1984). “ORS 311.285. “In the absence of a statute providing otherwise, recoupment is purely defensive and not offensive * * *.”

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