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Oregon Revised Statutes

Or. Rev. Stat. § 311.610 (2026)

Warrants to enforce payments of taxes on personal property

✓ current as of May 2026
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      311.610 Warrants to enforce payments of taxes on personal property. (1) Promptly after a period of 30 days has elapsed from the date any tax on personal property has become delinquent (or within such period, at the tax collector’s discretion), the tax collector shall issue a warrant to enforce payment thereof.

      (2) The warrant shall contain:

      (a) The name of the person owning the personal property, or having possession or control thereof.

      (b) The description of the property as it appears either in the assessment or tax roll.

      (c) The year or years for which the taxes are delinquent.

      (d) The principal amount of the delinquent taxes for each year and the interest accrued to the date of issuance of such warrant.

      (e) A statement to the effect that immediately after service of the warrant, if the delinquent taxes and interest and costs of service are not paid, the warrant or a duplicate thereof will be recorded with the county clerk for entry in the County Clerk Lien Record of the county.

      (3) The tax collector shall prepare a list of all such warrants.

      (4) Where the tax collector has begun or completed proceedings under ORS 311.644, the tax collector need not issue a warrant unless the tax collector ascertains that such proceedings will not result in the collection of the full tax. [Amended by 1965 c.344 §33; 1983 c.696 §10]

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 1983–2021 · leading case: Grant Cnty. v. Guyer, 672 P.2d 702 (Or. 1983).
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Grant Cnty. v. Guyer, 672 P.2d 702 (Or. 1983). “The tax assessor also sent letters to the defendants at their respective last known addresses, containing the following information: “Under ORS 311.610 and 312.010, unless payment is made by February 15,1982, foreclosure proceedings may be started.”
Lincoln Commons, LLC v. Marion Cnty. Assessor (Or. T.C. 2021). · cites it 2× “This court has in one prior case considered whether the notice requirements under ORS 311.610 to 311.625 were met. See Fox v.”
Smith v. Lane Cnty. Assessor (Or. T.C. 2012). “547; ORS 311.610(1); ORS 311.633. Additionally, “[i]nterest shall be charged and collected on any taxes on property * * * not paid when due.”
— Or. Rev. Stat. § 311.610(1) — 2 cases
Lincoln Commons, LLC v. Marion Cnty. Assessor (Or. T.C. 2021). “This court has in one prior case considered whether the notice requirements under ORS 311.610 to 311.625 were met. See Fox v.”
Smith v. Lane Cnty. Assessor (Or. T.C. 2012). “547; ORS 311.610(1); ORS 311.633. Additionally, “[i]nterest shall be charged and collected on any taxes on property * * * not paid when due.”
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