Oregon Revised Statutes Chapter 312 § 312.020 — Supervision by Department of Revenue; enforcement
Oregon Revised Statutes Chapter 312 ·
Oregon Code § 312.020·Enacted ·Last updated March 01, 2026
Statute Text
Supervision by Department of Revenue; enforcement.
(1) The Department of Revenue
shall have general supervision and control over tax foreclosure proceedings
under ORS 312.010 to 312.120 and 312.130 to 312.240 to the end that such
proceedings shall be conducted in a uniform and orderly manner in all counties
of the state.
(2) Whenever any
district attorney fails to institute or complete foreclosure proceedings in the
manner required by this chapter, the department may call upon the Attorney
General to institute or complete such proceedings. For this purpose, the
Attorney General shall have the same powers and authority as a district
attorney under this chapter. All costs incurred by the Attorney General shall
be borne by the county in which the foreclosure proceedings are undertaken.
Upon presentation by the Attorney General to the county governing body of a
certified, itemized statement of costs, the governing body shall order payment
to the Attorney General out of any available funds of the county. If no payment
is made within 30 days thereafter, the Attorney General shall submit to the
Secretary of State a certified, itemized statement of such costs and the
Attorney General shall be reimbursed upon the order of the Secretary of State
to the State Treasurer, from the countys share of the states cigarette and
liquor revenues. [Amended by 1971 c.245 §3]
Plain English Explanation
This Oregon statute addresses Supervision by Department of Revenue; enforcement. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 312.020
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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