Oregon Revised Statutes Chapter 308 § 308.820 — Tax as
Oregon Revised Statutes Chapter 308 ·
Oregon Code § 308.820·Enacted ·Last updated March 01, 2026
Statute Text
Tax as
a lien; delinquency date; action to collect.
(1) All taxes levied under ORS 308.805 shall be a
debt due and owing from the association and shall be a lien on all the
property, real and personal, of the association from March 1 of each year. The
taxes shall be delinquent if not paid within 30 days of the due date thereof.
Interest shall be charged on the delinquent taxes in the manner prescribed in
ORS 305.220.
(2) The
Department of Revenue shall enforce collection of the taxes levied under ORS
Plain English Explanation
This Oregon statute addresses Tax as
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 308.820
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Tax as
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 308.820. Use this format in legal documents and court filings.
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