ORS § 311.005

Current through 2024 Regular Session legislation
Section 311.005 - "Tax collector" defined

As used in the tax laws of this state, "tax collector" means the person or officer who by law is charged with the duty of collecting taxes assessed upon real property, and includes a deputy.

ORS 311.005

Amended by 1973 c.305 §5; 1981 c.346 §9