Section 311.020 - Collection procedure when offices of assessor and tax collector combined.

OR Rev Stat § 311.020 (2019) (N/A)
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(2) In counties where the duties of assessor and tax collector have been delegated to one person, the filing of the warrant under ORS 311.115 shall constitute a constructive delivery of the roll to such person in the tax collecting capacity of the person. [1963 c.238 §§10,12]