2011 ORS § 311.510¹
Date of delinquency

Taxes on real property not paid on or before May 15 shall be delinquent. Taxes on personal property shall become delinquent whenever any third thereof, or other specified installment, is not paid on or before its due date, as provided in ORS 311.505 (Due dates). [Amended by 1979 c.703 §10]