(2) If the judgment or final order is to be taken and entered after January 1, while the assessment roll is in the possession of the assessor, and pertains to an assessment to be made as of January 1, the receipt for the taxes shall be given by the assessor upon an assessment made as follows:
(a) If the exact amount of taxes, special assessments, fees and charges are able to be computed by the assessor, such amount shall be paid to the tax collector. The assessor is authorized to levy and the tax collector is authorized to collect such amount.
(b) If the assessor is unable to compute the exact amount at the time, either (A) there shall be paid the amount estimated by the assessor to be needed to pay the taxes, special assessments, fees and other charges to become due, or (B) there shall be deposited with the tax collector a bond with good and sufficient undertaking in the amount that the assessor considers adequate to insure payment of the taxes to become due. In no event shall the bond amount exceed twice the amount of the previous year’s taxes, special assessments, fees and other charges computed under this subsection. Taxes paid or bonded for under this section shall be entitled to any discount provided by ORS 311.505. ORS 311.370 shall apply to amounts assessed and collected under this subsection.
(3) This section applies to the following causes:
(a) An assignment for the benefit of creditors.
(b) The estate of a deceased person or any other proceeding in probate involving the distribution of personal property.
(c) Any proceeding to enforce the payment of a debt where the property involved is assessable personal property. [Amended by 1973 c.823 §126; 1975 c.780 §10; 1979 c.350 §13; 1981 c.804 §88; 1991 c.459 §251; 1997 c.541 §294]