Or. Admin. Code § 150-311-0350

Current through Register Vol. 63, No. 10, October 1, 2024

Section 150-311-0350 - Written Direction Required for Payment Application from Agents Who Pay Taxes on Behalf of Taxpayer

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.

Or. Admin. Code § 150-311-0350

RD 11-1990, f. 12-20-90, cert. ef. 12-31-90; Renumbered from 150-311.356(3)(c), REV 28-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 311.356