2017 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 or transferee’s real or personal property before issuing a warrant for the collection of tax or an amount payable by a transferee under ORS 311.695 (Joint and several liability of transferees for deferral amounts) 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), 323.390 (Collection of unsecured, unpaid tax after deficiency or jeopardy determination), 323.610 (Collection of unpaid tax), 324.190 (Collection of unpaid tax) and 475B.715 (Enforcement).

(2) At least 30 days before issuing a warrant for collection of any tax collected by the department or any amount payable under ORS 311.695 (Joint and several liability of transferees for deferral amounts), the department shall send the taxpayer or transferee a written notice and demand for payment. The notice shall:

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

(b) Inform the taxpayer or transferee that, even if the taxpayer or transferee is compliant with an installment agreement between the taxpayer or transferee and the department and is in communication with the department, if the tax or any portion of the tax or the amount payable under ORS 311.695 (Joint and several liability of transferees for deferral amounts) 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), 323.390 (Collection of unsecured, unpaid tax after deficiency or jeopardy determination), 323.610 (Collection of unpaid tax), 324.190 (Collection of unpaid tax) and 475B.715 (Enforcement).

(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 or transferee that questions or complaints concerning the warrant, other than liability for the underlying tax or amount payable under ORS 311.695 (Joint and several liability of transferees for deferral amounts), may be directed to that person.

(e) Include alternatives available to the taxpayer or transferee that would prevent issuance of the warrant.

(f) Inform the taxpayer that certain types of income are exempt from garnishment.

(g) Inform the taxpayer or transferee of possible consequences to the taxpayer or transferee of noncompliance, and of issuance of a warrant, including garnishment of wages or bank accounts and seizure and sale of real or personal property. [1989 c.625 §74; 2011 c.389 §7; 2011 c.723 §25; 2015 c.643 §4; 2015 c.699 §16]

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); 48 WLR 147 (2011)

1 Legislative Counsel Committee, CHAPTER 305—Administration of Revenue and Tax Laws; Appeals, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors305.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 305, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano305.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.