Posting of information about debtors with delinquent tax debt on department website.

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(a) The debtor is not in a department-approved payment plan under ORS 305.890;

(b) The debtor is not in an open bankruptcy;

(c) The debtor is not appealing the debt in good faith;

(d) The debtor is not in an agreement approved by the department to resolve payment of the debt under ORS 305.150 or 305.155;

(e) The unpaid balance owed by the debtor, including tax, penalty and interest is greater than $50,000; or

(f) The department has issued a warrant for collection of the debt under ORS 267.385, 314.430, 316.207, 320.080, 321.570 or 323.390.

(2) For purposes of posting debtor information pursuant to this section and notwithstanding ORS 314.835, the department may disclose the following:

(a) The debtor’s name, including other names or aliases associated with the identity of the debtor;

(b) The name of a liable officer, if the debtor is a business;

(c) The debtor’s current city and state of residence;

(d) A lien identification number for the debt;

(e) The type of debt; and

(f) The current amount due from the debtor.

(3) Within 14 days of the resolution of any debt about which information is posted online, the department shall remove information related to the debt from the department’s website or otherwise indicate debt was resolved in full.

(4) Notwithstanding the disclosure allowed under subsection (2) of this section, any information contained in the department’s systems that is used in making debtor information available online remains subject to any applicable confidentiality protections provided by law and is exempt from public records disclosure. [2019 c.336 §2]


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