2007 ORS 305.895¹
Action against property before issuance of warrant prohibited
  • prerequisites for warrant

(1) Except as provided in ORS 314.440 (Tax as debt) or other jeopardy assessment procedure, the Department of Revenue shall take no action against a taxpayer’s real or personal property before issuing a warrant for the collection of the tax as provided in ORS 314.430 (Warrant for collection of taxes), 320.080 (Procedure on failure to pay tax or penalty), 321.570 (Warrant for collection of delinquent taxes) and 324.190 (Collection of unpaid tax).

(2) Prior to issuing a warrant for collection of any tax collected by the department, the department shall send the taxpayer a written notice and demand for payment. The notice shall:

(a) Be sent by mail, addressed to the taxpayer at the taxpayer’s last-known address.

(b) Inform the taxpayer that if the tax or any portion of the tax is not paid within 30 days after the date of the notice and demand for payment, a warrant may be issued and recorded as provided in ORS 314.430 (Warrant for collection of taxes), 320.080 (Procedure on failure to pay tax or penalty), 321.570 (Warrant for collection of delinquent taxes) and 324.190 (Collection of unpaid tax).

(c) Describe in clear nontechnical terms the legal authority for the warrant.

(d) Contain the name, office mailing address and office telephone number of the person issuing the warrant and advise the taxpayer that questions or complaints concerning the warrant, other than liability for the underlying tax, may be directed to that person.

(e) Include alternatives available to the taxpayer which would prevent issuance of the warrant. [1989 c.625 §74]

Chapter 305

Notes of Decisions

Policy of efficient and effective tax collec­tion makes doctrine of estoppel against govern­ment in tax cases one of rare applica­tion. Pacific Conference v. Dept. of Rev., 7 OTR 429 (1978)

Law Review Cita­tions

9 WLJ 193-260 (1973)

1 Legislative Counsel Committee, CHAPTER 305—Administration of Revenue and Tax Laws; Appeals, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­305.­html (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 305, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­305ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.