§ 311.105 Certificate of taxes levied or imposed; preparation; contents; delivery
§ 311.110 Warrant of clerk authorizing collection of taxes
§ 311.115 Delivery of assessment roll to tax collector; tax roll
§ 311.120 Adding uncollected tax to tax for succeeding year; placing property as to which tax adjudged void upon rolls; relisting, reassessment and relevying
§ 311.125 Entering delinquent taxes on tax roll
§ 311.135 Restoration of current assessment roll after destruction or damage
§ 311.140 Transcripts of destroyed or damaged rolls showing unpaid taxes; corrections to rolls; taxpayer petition for relief; unpaid taxes as liens
§ 311.145 Supplying materials and clerical help to restore rolls
§ 311.150 Additions, changes and corrections to rolls by voucher; preservation of vouchers
§ 311.165 Collection of taxes upon severance and removal of improvements from the land

Terms Used In Oregon Statutes > Chapter 311 > Preparing Tax Rolls; Restoration After Damage

  • County court: includes board of county commissioners. See Oregon Statutes 174.100
  • 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.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • 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.
  • 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.