Or. Rev. Stat. § 311.547 (2026)

      311.547 Notice of delinquent taxes on personal property. After any installment of personal property taxes becomes delinquent, and from time to time thereafter at the discretion of the tax collector, the tax collector shall as soon as practicable send to each person, firm or corporation in whose name personal property is shown on the tax roll and on which the taxes due and charged have not been paid, a written notice stating:

      (1) The total amount of taxes due and delinquent;

      (2) The date of delinquency;

      (3) The rate of interest applicable thereto;

      (4) The date interest begins to run; and

      (5) The date on or after which property will be distrained or a warrant served as provided by law. [1965 c.344 §31; 1979 c.703 §8; 1981 c.346 §3]