GroundRules
ORS 311.005: “Tax collector” defined.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 311 — Collection of Property Taxes
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.
Collected 2026-09-03T23:50:13Z. Source file · JSON