2013 ORS § 311.510¹
Date of delinquency

Taxes on real property not paid on or before May 15 are delinquent. Taxes on personal property or on real property machinery and equipment are delinquent whenever any third, or other specified installment, of the taxes is not paid on or before its due date, as provided in ORS 311.505 (Due dates). [Amended by 1979 c.703 §10; 2012 c.30 §7]