Seller of business personal property to provide purchaser with property tax disclosure notice.

1. Law
2. Oregon Revised Statutes
3. Revenue and Taxation
4. Collection of Property Taxes
5. Seller of business personal property to provide purchaser with property tax disclosure notice.

(1) Whether any property taxes assessed on the property for any property tax year are outstanding;

(2) Whether there are any liens against the property;

(3) If known, the name of any county in which the property has ever been assessed for property tax purposes other than the county in which the property is located at the time of the proposed purchase transaction;

(4) If known, the name and address of any other person that has owned or had possession or control of the property; and

(5) The fact that ORS 311.641 may apply to the purchase transaction. [2015 c.444 §5]

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