Oregon Code § 311.790·Enacted ·Last updated March 01, 2026
Statute Text
Cancellation of uncollectible property tax.
(1) If the tax collector and the district attorney
for any county determine that taxes on personal property that are delinquent
are for any reason wholly uncollectible, the tax collector and district
attorney may request, in writing, the county court for an order directing that
the taxes be canceled. The court, when so requested, may in its discretion
order and direct the tax collector to cancel such uncollectible personal
property taxes. The order shall be entered in the journal of the county court.
(2) If the tax
collector determines that additional taxes on real property disqualified from
special assessment under ORS 308A.703 are wholly uncollectible due to the
propertys exempt status, the tax collector may request, in writing, the county
court for an order directing that the taxes be canceled. The court, when so
requested, may in its discretion order and direct the tax collector to cancel
the uncollectible property taxes. The order shall be entered in the journal of
the county court. [Formerly 311.710; 1993 c.6 §6; 2007 c.791 §1]
Plain English Explanation
This Oregon statute addresses Cancellation of uncollectible property tax. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 311.790
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Cancellation of uncollectible property tax. 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 § 311.790. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.