{"data":{"id":"us-or/ors-311.510","jurisdiction":"us-or","citation":"ORS 311.510","heading":"Date of delinquency.","body":"Taxes on real property not paid on or before May 15 are delinquent. Taxes on personal property or on real property machinery and equipment are delinquent whenever any third, or other specified installment, of the taxes is not paid on or before its due date, as provided in ORS 311.505.","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":"0898f39d0da6e4ce9191cd6be819c2b0a3f323e6a1f208e3a70e6de4260ba712","source_id":"us-or","stale":false,"prev":"us-or/ors-311.508","next":"us-or/ors-311.512"},"notice":"GroundRules: Original legal text. Not legal advice."}