Oregon Revised Statutes
Or. Rev. Stat. § 311.510 (2026)
Date of delinquency
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311.510 Date of delinquency. Taxes on real property not paid on or before May 15 are delinquent. Taxes on personal property or on real property machinery and equipment are delinquent whenever any third, or other specified installment, of the taxes is not paid on or before its due date, as provided in ORS 311.505. [Amended by 1979 c.703 §10; 2012 c.30 §7]
Notes of Decisions
Cited in 6
cases (1 in the last 5 years), 1970–2021 · leading case: Stinemeyer v. Wesco Farms, Inc., 487 P.2d 65 (Or. 1971).
Stinemeyer v. Wesco Farms, Inc., 487 P.2d 65 (Or. 1971). “① ORS 311.510. In Portland Terminal Co. v. Porter Ind.”
In re Pineda-Pineda, 510 B.R. 648 (Bankr. D. Or. 2014). “ORS 311.510. The real property taxes which are the subject of this contested matter are as follows: Tax Year Unpaid Tax 3 2007 $2,334.”
S. Pac. Transp. Co. v. Dep't of Revenue, 852 P.2d 197 (Or. 1993). “Appeal of the property valuation on which the taxes are based does not alter the fact that the taxes have already been assessed and become delinquent if not paid by May 15 following assessment.”
Napier v. Lincoln Cnty. Sch. Dist., 4 Or. Tax 221 (Or. T.C. 1970). “As stated above, he has no personal liability as a taxpayer.”
Lincoln Commons, LLC v. Marion Cnty. Assessor, No. TC-MD 200306N (Or. T.C. Apr. 30, 2021). “ORS 311.510. Installments are due November 15, February 15, and May 15 following the creation of the tax roll.”
Smith v. Lane Cnty. Assessor, No. TC-MD 111206C (Or. T.C. Feb. 16, 2012). “ORS 311.510 provides that property taxes not paid on or before a specified date each year shall be delinquent.”
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