Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 311 - COLLECTION OF PROPERTY TAXES
Section 150-311-0350 - Written Direction Required for Payment Application from Agents Who Pay Taxes on Behalf of Taxpayer
Universal Citation: OR Admin Rules 150-311-0350
Current through Register Vol. 63, No. 9, September 1, 2024
An agent who pays taxes on behalf of any taxpayer may provide written instructions with any payment as to how the payment is to be applied. An agent includes but is not limited to a mortgagee, beneficiary under a deed of trust, or vendor under a land sale contract. If no written directions accompany the payment the tax collector shall apply the payment as specified in ORS 311.356.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 311.356
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