Oregon Revised Statutes Chapter 311 § 311.275 — Grantor and grantee or buyer and seller proportionally liable
Oregon Revised Statutes Chapter 311 ·
Oregon Code § 311.275·Enacted ·Last updated March 01, 2026
Statute Text
Grantor and grantee or buyer and seller proportionally liable.
As between the grantor and the
grantee of real property or the buyer and seller of personal property, when
there is no express agreement as to payment of the taxes on the property
becoming due and payable for the fiscal year in which the sale occurs, the
grantor or seller is liable for the same proportion of the taxes as the part of
the fiscal year prior to the day of the sale of the property bears to the whole
of the fiscal year, and the grantee or buyer is liable for the remainder of the
taxes. [Amended by 1977 c.718 §5]
Plain English Explanation
This Oregon statute addresses Grantor and grantee or buyer and seller proportionally liable. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 311.275
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Grantor and grantee or buyer and seller proportionally liable. 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 § 311.275. Use this format in legal documents and court filings.
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