§ 311.785 Authority to compromise taxes, abate interest or lawful charges
§ 311.790 Cancellation of uncollectible property tax
§ 311.795 Cancellation of delinquent taxes on certain donated property; cancellation where total is $10 or less
§ 311.800 Compromise of taxes on lands conveyed to United States
§ 311.804 Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands

Terms Used In Oregon Statutes > Chapter 311 > Compromise, Adjustment and Settlement of Taxes

  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • City: includes any incorporated village or town. See Oregon Statutes 174.100
  • County court: includes board of county commissioners. See Oregon Statutes 174.100
  • Devise: To gift property by will.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Litigation: A case, controversy, or lawsuit. Participants (plaintiffs and defendants) in lawsuits are called litigants.
  • Personal property: All property that is not real property.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.