321.570
Warrant for collection of delinquent taxes. (1) If any tax imposed by ORS 321.005 to 321.185,
321.560 to 321.600 or 321.700 to 321.754, or any portion of the tax, is not
paid within 30 days after the date that the written notice and demand for
payment required under ORS 305.895 is mailed, the Department of Revenue may
issue a warrant for the payment of the amount of the tax, with the added
penalties, interest and cost of executing the warrant. A copy of the warrant
shall be mailed or delivered to the taxpayer by the department at the taxpayer’s
last-known address.
(2) At any time
after issuing a warrant under this section, the department may record the
warrant in the County Clerk Lien Record of any county of this state. Recording
of the warrant has the effect described in ORS 205.125. After recording a
warrant, the department may direct the sheriff for the county in which the
warrant is recorded to levy upon and sell the real and personal property of the
taxpayer found within that county, and to levy upon any currency of the
taxpayer found within that county, for the application of the proceeds or
currency against the amount reflected in the warrant and the sheriff’s cost of
executing the warrant. The sheriff shall proceed on the warrant in the same
manner prescribed by law for executions issued against property pursuant to a
judgment, and is entitled to the same fees as provided for executions issued
against property pursuant to a judgment. The fees of the sheriff shall be added
to and collected as a part of the warrant liability.
(3) In the
discretion of the department a warrant under this section may be directed to
any agent authorized by the department to collect this tax. In the execution of
the warrant the agent has the powers conferred by law upon sheriffs, but is
entitled to no fee or compensation in excess of actual expenses paid in the
performance of such duty.
(4) Until a
warrant issued under this section is satisfied in full, the department has the
same remedies to enforce the claim for taxes against the taxpayer as if the
state had recovered judgment against the taxpayer for the amount of the tax. [Formerly
321.075; 1989 c.625 §78; 2003 c.454 §56; 2003 c.576 §203; 2003 c.621 §41a; 2011
c.389 §3; 2011 c.661 §6]
Notes of Decisions
Perkins v. Dept. of Rev., 22 Or. Tax 370 (Or. T.C. 2017).
· cites it 11× “Third, once the warrant is recorded under ORS 321.570 in the County Clerk Lien Record, it “has the effect described in ORS 205.”
Patton v. Dep't of Revenue, 18 Or. Tax 111 (Or. T.C. 2005).
“That argument ignores the statutory provisions of ORS 321.570(1), which authorizes the department to issue warrants directing seizure and sale of property “for the payment of the amount of the tax * * (Emphasis added.”
Christensen v. Dept. of Rev., 22 Or. Tax 384 (Or. T.C. 2017).
“In Perkins, this court addressed whether it had jurisdiction over the taxpayer’s claim that the department issued and enforced tax warrants under ORS 321.570 in violation of ORS 321.600, which provides for a six-year lim- itations period on collection proceedings for timber…”
Perkins v. Dept. of Rev., No. TC-MD 150331C (Or. T.C. Feb. 3, 2016).
· cites it 4× “ORS 321.570(1), (2).” (Id. at 3-4 (emphasis added).”
Or. Rev. Stat. § 321.570(1): 3 cases
Perkins v. Dept. of Rev., 22 Or. Tax 370 (Or. T.C. 2017).
“Third, once the warrant is recorded under ORS 321.570 in the County Clerk Lien Record, it “has the effect described in ORS 205.”
Patton v. Dep't of Revenue, 18 Or. Tax 111 (Or. T.C. 2005).
“That argument ignores the statutory provisions of ORS 321.570(1), which authorizes the department to issue warrants directing seizure and sale of property “for the payment of the amount of the tax * * (Emphasis added.”
Perkins v. Dept. of Rev., No. TC-MD 150331C (Or. T.C. Feb. 3, 2016).
“ORS 321.570(1), (2).” (Id. at 3-4 (emphasis added).”
Or. Rev. Stat. § 321.570(2): 2 cases
Perkins v. Dept. of Rev., 22 Or. Tax 370 (Or. T.C. 2017).
“Third, once the warrant is recorded under ORS 321.570 in the County Clerk Lien Record, it “has the effect described in ORS 205.”
Perkins v. Dept. of Rev., No. TC-MD 150331C (Or. T.C. Feb. 3, 2016).
“ORS 321.570(1), (2).” (Id. at 3-4 (emphasis added).”
Or. Rev. Stat. § 321.570(4): 2 cases
Perkins v. Dept. of Rev., 22 Or. Tax 370 (Or. T.C. 2017).
“Third, once the warrant is recorded under ORS 321.570 in the County Clerk Lien Record, it “has the effect described in ORS 205.”
Perkins v. Dept. of Rev., No. TC-MD 150331C (Or. T.C. Feb. 3, 2016).
“ORS 321.570(1), (2).” (Id. at 3-4 (emphasis added).”
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