Or. Admin. R. 150-311-0540 - "Certificate of Delinquency" Defined

Current through Register Vol. 61, No. 4, April 1, 2022

"Certificate of Delinquency" means certificates sold for the amount of delinquent property taxes, penalties and accrued interest. Counties no longer issue certificates of delinquency. The notice of delinquent taxes served by the tax collector under ORS 311.545 is not a certificate of delinquency.

Notes

Or. Admin. R. 150-311-0540
RD 10-1985, f. 12-26-85, cert. ef. 12-31-85; Renumbered from 150-311.525, REV 27-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 311.525

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