311.545 Notice
of delinquent taxes on real property.
(1) As soon as practicable after taxes become delinquent each year, the tax
collector shall send to each person, firm or corporation shown on the tax roll
as owning real property on which the taxes due and charged have not been paid,
a written notice, stating:
(a) A brief
description of each parcel of real property.
(b) The total
amount of taxes due and delinquent on the real property.
(c) The rate of
interest and penalties applicable thereto.
(d) The date on
or after which foreclosure proceedings may be commenced as provided by law.
(2) The tax
collector shall send the notice, in each instance, by letter mail to the
last-known address of the person, firm or corporation shown on the tax roll, or
otherwise reported to the tax collector, as owing the delinquent taxes.
(3) This section
does not apply where the amount of the taxes delinquent against any particular
parcel of real property is less than $1. [Amended by 1953 c.47 §3]
Notes of Decisions
Grant Cnty. v. Guyer, 672 P.2d 702 (Or. 1983).
“However, notice of a delinquency must be sent to the taxpayer each year in accordance with ORS 311.545 which provides: “(1) As soon as practicable after taxes become delinquent each year, the tax collector shall send to each person, firm or corporation shown on the tax roll as…”
Davenport v. Gruber, 826 P.2d 59 (Or. Ct. App. 1992).
· cites it 3× “No person, firm or corporation who fails to keep the tax collector so informed shall be permitted to plead lack of due notice given by the tax collector in any suit, action or other proceedings commenced or prosecuted under the provisions of ORS 311.”
Cirkovic v. Lane Cnty. Assessor, Tc-Md 101298b (or.tax 5-5-2011) (Or. T.C. 2011).
“560, or to give the notice in the manner and form as provided for by ORS 311.545 to 311.550, shall not invalidate any proceeding to collect taxes, but shall subject the tax collector to any damages sustained by any person injured by the failure of the tax collector to keep the…”
Amerson v. Yamhill Cnty. Assessor (Or. T.C. 2014).
“FINAL DECISION OF DISMISSAL TC-MD 140036C 2 shall be permitted to plead lack of due notice given by the tax collector in any * * * matter growing out of the administration of ORS 311.545 to 311.565.” Id. Moreover, Oregon law provides that “[t]he failure of a taxpayer to receive…”
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