Oregon Statutes
§ 311.785 — Authority to compromise taxes, abate interest or lawful charges
Oregon § 311.785
This text of Oregon § 311.785 (Authority to compromise taxes, abate interest or lawful charges) 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. § 311.785 (2026).
Text
Except as may be specifically provided by law, no county court shall have authority to compromise any tax or taxes levied and charged on the tax roll of any year, or to abate interest or other lawful charges thereon, except where litigation involving the validity of such tax or taxes is pending or seriously threatened and there is a grave legal question as to such validity.
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Related
KAH Properties, LLC v. Coos County Assessor
(Oregon Tax Court, 2020)
Legislative History
Formerly 311.705
Nearby Sections
15
§ 311.005
“Tax collector” defined§ 311.010
“County court” defined§ 311.055
Tax collector§ 311.060
Bond§ 311.065
Deputies and clerical assistance§ 311.130
§ 311.130Cite This Page — Counsel Stack
Bluebook (online)
Oregon § 311.785, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/311.785.