ORS § 311.253

Current through 2024 Regular Session legislation
Section 311.253 - Use of computer record to comply with ORS 311.250; agreement to use record instead of tax statements; rules
(1) Notwithstanding ORS 311.250, if to meet the requirements of ORS 311.250, the tax collector must deliver or mail multiple tax statements to the same person, as defined in ORS 311.605, the tax collector may, at the request of the person made in writing, in lieu of the required tax statements, deliver or mail to the person a computer record that contains the name and last-known address of the person, and for each of the properties for which an individual tax statement would otherwise be required, such information as the Department of Revenue may prescribe by rule and any other information mutually agreed to by the tax collector and the person.
(2) Any request made under this section must be made to the tax collector by the person on or before October 1 of each year. If upon mutual agreement of the parties, the tax collector complies with the request in accordance with the agreement, the tax collector is relieved of responsibility of delivering or mailing tax statements in any other manner.
(3) Any information required by ORS 311.250 to appear on a tax statement that is not included in the computer record authorized by this section shall appear on the face of the tax receipt given under ORS 311.361. This section shall not apply to a mortgagee required or authorized to pay ad valorem taxes to which ORS 311.252 applies.
(4) As used in this section and ORS 311.252, "computer record" means information stored by any means of electronic storage or paper on which is printed information retrieved from a computer or other form of electronic storage.

ORS 311.253

1981 c.364 §1; 1997 c.541 §288; 2003 c. 108, § 1