Oregon Revised Statutes

Or. Rev. Stat. § 311.560 (2026)

Noting address on tax roll

✓ current as of May 2026

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311.560 Noting address on tax roll. The tax collector shall note upon the tax roll, or in any other manner the tax collector deems most feasible, the true and correct address of each person, firm or corporation owning real or personal property in this state, as furnished under ORS 311.555 or as otherwise ascertained by the tax collector. [Amended by 1981 c.346 §5]

Notes of Decisions

Cited in 5 cases (1 in the last 5 years), 2011–2023 · leading case: Cirkovic v. Lane Cnty. Assessor, Tc-Md 101298b (or.tax 5-5-2011) (Or. T.C. 2011).

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Cirkovic v. Lane Cnty. Assessor, Tc-Md 101298b (or.tax 5-5-2011) (Or. T.C. 2011). · cites it 2× “1 ORS 311.560 states that "[t]he tax collector shall note upon the tax roll * * * the true and correct address of each person * * * owning real or personal property in this state, as furnished under ORS 311.”

Dawson v. Douglas Cnty. Assessor (Or. T.C. 2011). · cites it 2× “Gerlt argued that under ORS 311.560, the tax collector could have easily taken steps to find Plaintiffs’ correct address and sent the tax statement to that address.”

St. Clair v. Curry Cnty. Assessor (Or. T.C. 2023). “6 By contrast, if the tax collector fails to keep taxpayer’s true and correct address noted as required by ORS 311.560, the collector is subject to damages resulting from its failure to keep the address or give notice.”

Kahle Investments LLC v. Washington Cnty. Assessor (Or. T.C. 2013). “Thus, while ORS 311.560 requires the tax collector to correctly note on the tax roll the true and correct address of each property owner, ORS 311.”

Greichus v. Coos Cnty. Assessor (Or. T.C. 2015). “]” ORS 311.560 states that “[t]he tax collector shall note upon the tax roll * * * the true and correct address of each person * * * owning real or personal property in this state, as furnished under ORS 311.”

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