Oregon § 311.804 Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands

Oregon Statutes

§ 311.804 — Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands

Oregon § 311.804

Vol.8

Title 29Revenue and Taxation

Ch. 311Collection of Property Taxes

This text of Oregon § 311.804 (Cancellation of assessment or taxes on cancellation of certificate or contract by Department of State Lands) 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. § 311.804 (2026).

Text

(1)If taxes are levied or assessed upon lands that are a portion of the assets of the Common School Fund while held under certificate or contract of sale and the certificate or contract is canceled by the Department of State Lands, such taxes or assessments shall become void upon receipt of written notice from the Director of the Department of State Lands of cancellation of the certificate or contract of sale. Officials having charge of the records of taxes and assessments on lands included in certificates or contracts of sale so canceled shall note on their records the word “invalidated,” and the date of cancellation.

(2)This section does not apply to irrigation or drainage districts’ tax liens if the irrigation or drainage districts were organized prior to the inception of the departme

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(1) If taxes are levied or assessed upon lands that are a portion of the assets of the Common School Fund while held under certificate or contract of sale and the certificate or contract is canceled by the Department of State Lands, such taxes or assessments shall become void upon receipt of written notice from the Director of the Department of State Lands of cancellation of the certificate or contract of sale. Officials having charge of the records of taxes and assessments on lands included in certificates or contracts of sale so canceled shall note on their records the word “invalidated,” and the date of cancellation.
(2) This section does not apply to irrigation or drainage districts’ tax liens if the irrigation or drainage districts were organized prior to the inception of the department’s lien.