Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 311 - COLLECTION OF PROPERTY TAXES
Section 150-311-0540 - "Certificate of Delinquency" Defined
Universal Citation: OR Admin Rules 150-311-0540
Current through Register Vol. 63, No. 9, September 1, 2024
"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.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 311.525
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