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]
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.