Oregon § 311.275 Grantor and grantee or buyer and seller proportionally liable

Oregon Statutes

§ 311.275 — Grantor and grantee or buyer and seller proportionally liable

Oregon § 311.275

Vol.8

Title 29Revenue and Taxation

Ch. 311Collection of Property Taxes

This text of Oregon § 311.275 (Grantor and grantee or buyer and seller proportionally liable) 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. § 311.275 (2026).

Text

As between the grantor and the grantee of real property or the buyer and seller of personal property, when there is no express agreement as to payment of the taxes on the property becoming due and payable for the fiscal year in which the sale occurs, the grantor or seller is liable for the same proportion of the taxes as the part of the fiscal year prior to the day of the sale of the property bears to the whole of the fiscal year, and the grantee or buyer is liable for the remainder of the taxes.

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As between the grantor and the grantee of real property or the buyer and seller of personal property, when there is no express agreement as to payment of the taxes on the property becoming due and payable for the fiscal year in which the sale occurs, the grantor or seller is liable for the same proportion of the taxes as the part of the fiscal year prior to the day of the sale of the property bears to the whole of the fiscal year, and the grantee or buyer is liable for the remainder of the taxes.