Tax as a lien
- • delinquency date
- • action to collect
(1) All taxes levied under ORS 308.805 (Mutual and cooperative electric distribution systems subject to tax on gross earnings) shall be a debt due and owing from the association and shall be a lien on all the property, real and personal, of the association from February 1 of each year. The taxes shall be delinquent if not paid within 30 days of the due date thereof. Interest shall be charged on the delinquent taxes in the manner prescribed in ORS 305.220 (Interest on deficiency, delinquency or refunds).
(2) The Department of Revenue shall enforce collection of the taxes levied under ORS 308.805 (Mutual and cooperative electric distribution systems subject to tax on gross earnings) and immediately after the delinquency date thereof shall institute an action for the collection of such taxes, together with interest, costs and other lawful charges thereon. The department shall have the benefit of all laws of this state pertaining to provisional remedies against the properties, either real or personal, of such associations, without the necessity of filing either an affidavit or undertaking, as otherwise provided by law. [Amended by 1957 c.637 §3; 1981 c.623 §6; 1999 c.223 §9]
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.