Oregon Revised Statutes Chapter 311 § 311.020 — Collection procedure when offices of assessor and tax collector combined
Oregon Revised Statutes Chapter 311 ·
Oregon Code § 311.020·Enacted ·Last updated March 01, 2026
Statute Text
Collection procedure when offices of assessor and tax collector combined.
(1) Wherever a statute provides
for the assessor to certify an assessment to the tax collector for collection,
the person exercising the duties of both assessor and tax collector in a county
having a charter shall prepare the certificate required by law, file it in the
office of the person and proceed in the manner otherwise provided by law.
(2) In counties
where the duties of assessor and tax collector have been delegated to one
person, the filing of the warrant under ORS 311.115 shall constitute a
constructive delivery of the roll to such person in the tax collecting capacity
of the person. [1963 c.238 §§10,12]
TAX COLLECTOR
Plain English Explanation
This Oregon statute addresses Collection procedure when offices of assessor and tax collector combined. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 311.020
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Collection procedure when offices of assessor and tax collector combined. Read the full statute text above for details.
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