2013 ORS § 311.470¹
Distraining property about to be removed from state or dissipated

If at any time the tax collector has reason to believe that personal property, including property classified as real property machinery and equipment, is being removed or is about to be removed from the state, is being dissipated or is about to be dissipated, the tax collector immediately shall distrain sufficient of the property or cause sufficient property to be distrained to pay the taxes, together with interest, penalties and costs, on all the property being removed or about to be removed, being dissipated or about to be dissipated. The tax collector shall cause such property to be sold or sell such property in the manner provided in ORS 311.640 (Seizure and sale of personal property or real property machinery and equipment for delinquent property tax). [Amended by 1973 c.305 §7; 1981 c.346 §8; 2001 c.41 §1]