When refund on real property, manufactured structure or floating home prohibited.

Checkout our iOS App for a better way to browser and research.


(1) A mortgagee has requested the tax statement for the property under ORS 311.252 and has paid the tax on the property.

(2) The tax roll shows payment of the taxes, and thereafter the property is sold to a bona fide purchaser. [1975 c.395 §2; 1989 c.297 §2; 1993 c.270 §71; 2003 c.38 §2; 2015 c.31 §5]


Download our app to see the most-to-date content.