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.
ORS 311.510
Applied in 2 court decisions — leading case In re Pineda-Pineda (2014)
Most recently applied in In re Pineda-Pineda (April 2014)
Amended by 1979 c.703 §10; 2012 c.30 §7
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.