2017 ORS 311.549¹
Delinquent taxes on machinery and equipment collectible as taxes on real or personal property

(1) The tax collector of a county in which property taxes on machinery and equipment are delinquent may, at the tax collector’s discretion, collect the delinquent taxes pursuant to:

(a) The provisions of ORS chapter 311 applicable to personal property; or

(b) The provisions of ORS chapter 312 establishing foreclosure proceedings with respect to liens against real property.

(2) If machinery and equipment and the real property upon which the machinery and equipment is located are owned by the same persons, both the machinery and equipment and the real property may be included in a foreclosure proceeding pursuant to ORS chapter 312 whenever the taxes on either the machinery and equipment or the real property are delinquent. [2012 c.30 §5]

Note: 311.549 (Delinquent taxes on machinery and equipment collectible as taxes on real or personal property) was added to and made a part of ORS chapter 311 by legislative action but was not added to any smaller series therein. See Preface to Oregon Revised Statutes for further explanation.

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.