Chapter 791
AN ACT
SB 43
Relating to property taxes; amending ORS 311.790.
Be It Enacted by the People of
the State of
SECTION 1. ORS 311.790 is amended to read:
311.790. (1) If
the tax collector and the district attorney for any county determine that taxes
on personal property that are delinquent are for any reason wholly
uncollectible, the tax collector and district attorney may request, in writing,
the county court for an order directing that the taxes be canceled. The court,
when so requested, may in its discretion order and
direct the tax collector to cancel such uncollectible personal property taxes.
The order shall be entered in the journal of the county court.
(2) If the tax
collector determines that additional taxes on real property disqualified from
special assessment under ORS 308A.703 are wholly uncollectible due to the
property’s exempt status, the tax collector may request, in writing, the county
court for an order directing that the taxes be canceled. The court, when so
requested, may in its discretion order and direct the
tax collector to cancel the uncollectible property taxes. The order shall be
entered in the journal of the county court.
Approved by the Governor July 17, 2007
Filed in the office of Secretary of State July 19, 2007
Effective date January 1, 2008
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