Applied in 5 court decisions — leading case Multnomah County v. Department of Revenue (1994)
Most recently applied in Multnomah County v. Department of Revenue (October 1994)
1975 c.395 §2; 1989 c.297 §2; 1993 c.270 §71; 2003 c.38 §2; 2015 c.31 §5
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
A refund of property taxes under ORS 311.806 (1)(h) may not be made on real property, a manufactured structure or a floating home if all of the following conditions are present:
(1) A mortgagee has requested the tax statement for the property under ORS 311.252 and has paid the tax on the property.
(2) The tax roll shows payment of the taxes, and thereafter the property is sold to a bona fide purchaser.
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.