Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 311.785

Authority to compromise taxes, abate interest or lawful charges

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      311.785 Authority to compromise taxes, abate interest or lawful charges. Except as may be specifically provided by law, no county court shall have authority to compromise any tax or taxes levied and charged on the tax roll of any year, or to abate interest or other lawful charges thereon, except where litigation involving the validity of such tax or taxes is pending or seriously threatened and there is a grave legal question as to such validity. [Formerly 311.705]

Notes of Decisions
Cited in 1 case, 2020–2020 · leading case: KAH Properties, LLC v. Coos County Assessor
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KAH Properties, LLC v. Coos County Assessor (2020) ortc · cites it 7× “030, ORS 311.785, and the court’s equitable powers.”
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