{"data":{"id":"us-or/ors-311.005","jurisdiction":"us-or","citation":"ORS 311.005","heading":"“Tax collector” defined.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 311 — Collection of Property Taxes"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors311.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"529c04f3c5064e82ec3f9ff0c61ab9b9d9072ba0774c9533e1eff22b7955f5cf","source_id":"us-or","stale":false,"prev":"us-or/ors-310.890","next":"us-or/ors-311.010"},"notice":"GroundRules: Original legal text. Not legal advice."}