2017 ORS 311.260¹
Payment of taxes in United States money

Except as provided in ORS 311.265 (Payment of taxes with warrants), all taxes levied in this state shall be collected and paid in lawful money of the United States, and not otherwise. [Amended by 1965 c.344 §21]

Notes of Decisions

Where taxpayer sent altered IRS Form 1040 V pay­ment coupon to county tax collector as pay­ment for taxes due, taxpayer did not pay with lawful money of United States because pay­ment coupon was not convertible to United States coin or currency and taxpayer was still liable for taxes due to county. Douglas County v. Ohlsen, 20 OTR 250 (2011)

Chapter 311

Law Review Cita­tions

5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 311—Collection of Property Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors311.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 311, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano311.­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.