Or. Admin. Code § 150-311-0540

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

Section 150-311-0540 - "Certificate of Delinquency" Defined

"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.

Or. Admin. Code § 150-311-0540

RD 10-1985, f. 12-26-85, cert. ef. 12-31-85; Renumbered from 150-311.525, REV 27-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 311.525