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Oregon Revised Statutes

Or. Rev. Stat. § 311.555 (2026)

Property owners to furnish addresses

✓ current as of May 2026
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      311.555 Property owners to furnish addresses. Each person, firm or corporation owning real or personal property within the state, or against whom taxes upon real or personal property are chargeable, shall keep the tax collector of the county where such real or personal property is situate informed of the true and correct address of the person, firm or corporation. 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 311.545 to 311.565 or in any matter growing out of the administration of ORS 311.545 to 311.565. [Amended by 1981 c.346 §4]

Notes of Decisions
Cited in 13 cases (1 in the last 5 years), 1971–2023 · leading case: Willis v. Stager, 481 P.2d 78 (Or. 1971).
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Willis v. Stager, 481 P.2d 78 (Or. 1971). · cites it 2× “120; ORS 311.555 and Hood River County v. Dabney, 246 Or.”
Grant Cnty. v. Guyer, 672 P.2d 702 (Or. 1983). “This notice includes an identification of any taxes that are delinquent and the year or years of the delinquency; it is sent to the address supplied by the owner under ORS 311.555 which requires the taxpayer to keep the tax assessor informed of his or her true and correct…”
Seattle-First Nat'l Bank v. Umatilla Cnty., 713 P.2d 33 (Or. Ct. App. 1986). “If so made, the persons served shall be the owner or owners reflected in the county records under ORS 311.555 and any other person whose interest in the property is reasonably ascertainable from the county records and service under subsection (1) of this section need be…”
Renewal House, Inc. v. Dep't of Revenue, 5 Or. Tax 638 (Or. T.C. 1974). “…207 Or 199, 207 , 295 P2d 875 (1956); Knapp v. Josephine County et al., 192 Or 327, 353 , 235 P2d 564 (1951). Cf. ORS 311.555.”
Davenport v. Gruber, 826 P.2d 59 (Or. Ct. App. 1992). · cites it 2× “At the time of the foreclosure, ORS 311.555 provided: “Each person, firm or corporation owning real or personal property within the state, or against whom taxes upon real or personal property are chargeable, shall keep the tax collector of the county where such real or personal…”
Lowthian v. Dep't of Revenue, 707 P.2d 1236 (Or. 1985). “250(2) states: “In addition to other items deemed essential by the tax collector, the tax statement shall contain: “(a) The name and last-known address of the person shown on the latest tax roll as the owner, or as corrected by the assessor or pursuant to ORS 311.555, oras…”
Greichus v. Coos Cnty. Assessor (Or. T.C. 2015). · cites it 4× “ORS 311.555 requires taxpayers to “keep the tax collector * * * informed of [their] true and correct address[.”
Cirkovic v. Lane Cnty. Assessor, Tc-Md 101298b (or.tax 5-5-2011) (Or. T.C. 2011). · cites it 2× “ANALYSIS ORS 311.555 requires each owner of taxable property to "keep the tax collector * * * informed of the true and correct address" of the owner.”
Kahle Investments LLC v. Washington Cnty. Assessor (Or. T.C. 2013). · cites it 2× “The other statute is ORS 311.555. It requires property owners to furnish notification of change of address to the county tax collector.”
KAH Props., LLC v. Coos Cnty. Assessor (Or. T.C. 2020). “Marion County Assessor, 2007 WL 731389 (Or Tax M Div Feb 27, 2007). Plaintiff argues this case differs from Eng’s in that Plaintiff kept its mailing address current with Defendant and is therefore not responsible for failing to receive the tax statement.”
St. Clair v. Curry Cnty. Assessor (Or. T.C. 2023). “ORS 311.555. “No person * * * who fails to keep the tax collector so informed shall be permitted to plead lack of due notice given by the tax collector * * *.”
Dawson v. Douglas Cnty. Assessor (Or. T.C. 2011). “And, under ORS 311.555, property owners are statutorily required to “keep the tax collector of the county where such real or personal property is situate informed of the true and correct address of the person [owning real or personal property within the state].”
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