Oregon § 311.480 Property tax due upon bankruptcy; presenting claim

Oregon Statutes

§ 311.480 — Property tax due upon bankruptcy; presenting claim

Oregon § 311.480

Vol.8

Title 29Revenue and Taxation

Ch. 311Collection of Property Taxes

This text of Oregon § 311.480 (Property tax due upon bankruptcy; presenting claim) 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. § 311.480 (2026).

Text

If a tax has been levied against real or personal property, and thereafter and prior to the date the tax becomes due and payable, the person against whom the tax is charged files a petition in bankruptcy, or is adjudged a bankrupt upon an involuntary proceeding, the tax shall become immediately due. The tax collector of the county where the tax was levied shall prepare and present to the bankruptcy court proof of claim of the county for the tax.

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If a tax has been levied against real or personal property, and thereafter and prior to the date the tax becomes due and payable, the person against whom the tax is charged files a petition in bankruptcy, or is adjudged a bankrupt upon an involuntary proceeding, the tax shall become immediately due. The tax collector of the county where the tax was levied shall prepare and present to the bankruptcy court proof of claim of the county for the tax.