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Oregon Revised Statutes

Or. Rev. Stat. § 311.455 (2026)

Tax on personal property as debt; action for collection of taxes; writs of attachment

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      311.455 Tax on personal property as debt; action for collection of taxes; writs of attachment. (1) All taxes levied on personal property shall be a debt due and owing from the owner of the personal property.

      (2) If taxes on personal property are not paid before they become delinquent, or on the earlier demand of the assessor or 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 personal 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 personal property for the collection of the taxes, together with interest, penalties, costs and other lawful charges thereon.

      (3) 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.

 

      311.460 [Repealed by 1975 c.365 §4]

Notes of Decisions
Cited in 8 cases (1 in the last 5 years), 1957–2021 · leading case: Douglas Cnty. v. Smith, 18 Or. Tax 450 (Or. T.C. 2006).
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Douglas Cnty. v. Smith, 18 Or. Tax 450 (Or. T.C. 2006). “420 (stating that owners of real property are personally hable for substantially dissipating, removing, or destroying the value of the property); ORS 311.455 (stating that owners of personal property are personally liable for taxes on the property); ORS 311.”
Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019). “655 (centrally assessed taxpayers) and ORS 311.455 (personal property of locally assessed tax- payers) with ORS 312.”
Seneca Sustainable Energy v. Lane Cnty. Assessor, 21 Or. Tax 366 (Or. T.C. 2014). “405; compare with ORS 311.455. 372 Seneca Sustainable Energy v.”
Case v. Chambers, 314 P.2d 256 (Or. 1957). “405), and as to personal property the tax is a debt due and owing from the owner (§ 110-839, OCLA, ORS 311.455). The statute giving rise to this litigation is § 110-821, *692 OCLA, as amended by ch 442, Oregon Laws 1949, and ch 577, Oregon Laws 1951 (now OB.”
Pacificorp Power Mktg. v. Dep't of Revenue, 17 Or. Tax 334 (Or. T.C. 2004). “ORS 311.455; Mark v. Dept. of Rev., 12 OTR 369 (1993).”
Griffith v. Douglas Cnty. Assessor, No. TC-MD 170083G (Or. T.C. July 31, 2017). “” ORS 311.455 (2011). Thus, even though the property Defendant assessed did not belong to Plaintiff, she incurred a personal liability from the assessment.”
Lincoln Commons, LLC v. Marion Cnty. Assessor, No. TC-MD 200306N (Or. T.C. Apr. 30, 2021). “ORS 311.455; see also Griffith v. Douglas County Assessor, TC-MD 170083G, 2017 WL 3225934 (Or Tax M Div, July 31, 2017) (“[t]axes on personal property—unlike taxes on real property—are a debt due and owing from the owner of the personal property.”
Multnomah Cnty. Tax Collector v. Berland, 10 Or. Tax 328 (Or. T.C. 1986). “ORS 311.455. Delinquent personal property taxes are to be collected by seizure and sale of the personal property assessed or the taxable personal property of the person assessed.”
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