Prepayment of additional taxes; extending taxes on tax roll; collection; distribution.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Land Special Assessments
  5. Prepayment of additional taxes; extending taxes on tax roll; collection; distribution.

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(2) The amounts under ORS 308A.318 or 308A.321 shall be added to the tax extended against the land on the next general property tax roll, to be collected and distributed in the same manner as the remainder of the real property taxes. [Formerly 308.780]


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