Oregon § 308A.324 Prepayment of additional taxes; extending taxes on tax roll; collection; distribution

Oregon Statutes

§ 308A.324 — Prepayment of additional taxes; extending taxes on tax roll; collection; distribution

Oregon § 308A.324

Vol.8

Title 29Revenue and Taxation

Ch. 308ALand Special Assessments

This text of Oregon § 308A.324 (Prepayment of additional taxes; extending taxes on tax roll; collection; distribution) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 308A.324 (2026).

Text

(1)The amount determined to be due under ORS 308A.318 or 308A.321 may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370.

(2)The amounts under ORS 308A.318 or 308A.321 shall be added to the tax extended against the land on the next general property tax roll, to be collected and distributed in the same manner as the remainder of the real property taxes.

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(1) The amount determined to be due under ORS 308A.318 or 308A.321 may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370.
(2) The amounts under ORS 308A.318 or 308A.321 shall be added to the tax extended against the land on the next general property tax roll, to be collected and distributed in the same manner as the remainder of the real property taxes.