The validity of any certification, levy, apportionment or collection made pursuant to ORS § 291.342, 291.445, 311.375, 311.657 or 311.658 shall not be dependent upon nor be affected by the validity or regularity of any proceeding or procedural activity relating thereto. Any certification required by ORS § 291.445 and any transcript pursuant to ORS § 311.657 shall contain recitals that they are issued pursuant to ORS § 291.342, 291.445, 311.375, 311.657 and 311.658 and such recitals shall be conclusive evidence of their validity and of the regularity of their issuance. [1991 c.220 § 5]

Terms Used In Oregon Statutes 311.662

  • Dependent: A person dependent for support upon another.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Transcript: A written, word-for-word record of what was said, either in a proceeding such as a trial or during some other conversation, as in a transcript of a hearing or oral deposition.

 

DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES

 

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