Oregon Revised Statutes

Or. Rev. Stat. § 311.420 (2026)

Dissipation, removal or destruction of value of realty subsequent to assessment or tax day

✓ current as of May 2026

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311.420 Dissipation, removal or destruction of value of realty subsequent to assessment or tax day. (1) All taxes levied on real property, the value of which is substantially dissipated, removed or destroyed by the owner thereof, or by the authority of the owner, subsequent to the assessment or tax day of any year, shall be a debt due and owing from the owner of the real property from the time the taxes are or may be levied.

(2) If the taxes are not paid before they become delinquent, or on the earlier demand of the tax collector, the county in which the taxes are due and owing may, in addition to the remedies provided by statute for the collection of taxes on real property, maintain an action for itself, and for all other municipal corporations, taxing districts or political subdivisions sharing in the taxes, against the owner of the property for the collection of the taxes, together with interest, penalties, costs and other lawful charges thereon. At the time of the commencement of the action for the collection of such taxes, the county shall have the benefit of all the laws of this state pertaining to provisional remedies against the property, either real or personal, of the owner owing the taxes, without the necessity of filing either an affidavit or undertaking, as otherwise provided by statute. The county clerk of the county where the action is commenced shall immediately issue writs of attachment on application therefor by the tax collector or the district attorney for the county as plaintiff. The writs shall be directed to the sheriffs of as many counties as the tax collector or the district attorney directs.

(3) This section does not apply if the real property is substantially dissipated, destroyed or removed by fire or the elements.

Notes of Decisions

Cited in 8 cases (1 in the last 5 years), 1980–2021 · leading case: Jarvill v. City of Eugene, 613 P.2d 1 (Or. 1980).

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Jarvill v. City of Eugene, 613 P.2d 1 (Or. 1980). · cites it 2× “"( o ) ORS 311.420, 311.425, 311.455, 311.650, 311.”

Multnomah Cnty. v. Talbot, 641 P.2d 617 (Or. Ct. App. 1982). · cites it 2× “"( o ) ORS 311.420, 311.425, 311.455, 311.650, 311.”

Douglas Cnty. v. Smith, 18 Or. Tax 450 (Or. T.C. 2006). “But see ORS 311.420 (stating that owners of real property are personally hable for substantially dissipating, removing, or destroying the value of the property); ORS 311.”

Klinger v. Dept. of Rev., 21 Or. Tax 347 (Or. T.C. 2014). “In short, taxpayer was in no worse a position under the Deferral Program than she otherwise would have 3 In some situations involving wastage, however, a taxpayer may be person- ally liable for causing the value of real property subject to a lien for unpaid prop- erty taxes to…”

Perkins v. Dept. of Rev. (Or. T.C. 2016). “For purposes of this section, and except to the extent that they preclude the imposition of other taxes, the following are not tax laws of this state: ****** (m) ORS 311.420, 311.425, 311.455, 311.650, 311.”

Christensen v. Dept. of Rev. (Or. T.C. 2016). “* * * (m) ORS 311.420, 311.425, 311.455, 311.650, 311.”

Lincoln Commons, LLC v. Marion Cnty. Assessor (Or. T.C. 2021). “For purposes of this section, and except to the extent that they preclude the imposition of other taxes, the following are not tax laws of this state: “* * * * * * “(m) ORS 311.420, 311.425, 311.455, 311.650, 311.”

Greichus v. Coos Cnty. Assessor (Or. T.C. 2015). “410(1)], * * * the following are not tax laws of this state: * * * * * (n) ORS 311.420, 311.425, 311.455, 311.650, 311.”

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