Oregon Statutes 311.075 – Tax collecting obligations transferred to tax collector; pending proceedings unaffected
(1) The rights, duties and obligations of a sheriff legally incurred under contracts, leases and business transactions, entered into with respect to duties, functions and powers transferred by the county court of the county to another officer designated as tax collector shall, upon the date ordered by the court, be transferred to the tax collector of the county. For the purpose of succession to such rights, duties and obligations, the tax collector shall constitute a continuation of the sheriff and not a new authority, and the tax collector shall exercise and perform such rights, duties and obligations with the same force and effect as if they had not been transferred.
Terms Used In Oregon Statutes 311.075
- County court: includes board of county commissioners. See Oregon Statutes 174.100
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
(2) The transfer of duties, functions and powers as authorized by ORS § 311.070 shall not affect any proceeding, prosecution, action or suit pending at the time of the transfer.
(3) Such a transfer shall not relieve any person of any obligation with respect to any tax or other charge, interest, penalty, forfeiture or any other liability, duty or obligation accrued under or with respect to the duties, functions and powers transferred as provided by ORS § 311.070. [1973 c.305 § 3]
PREPARING TAX ROLLS; RESTORATION AFTER DAMAGE