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Or. Rev. Stat. § 311.070

Tax collecting functions of sheriff transferred to designated tax collector

Oregon · Oregon Revised Statutes Chapter 311 — Collection of Property Taxes · Status: effective

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Or. Rev. Stat. § 311.070, Tax collecting functions of sheriff transferred to designated tax collector, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494447
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Upon the designation of someone other than the sheriff as tax collector of a county, all the duties, functions and powers of the sheriff of the county acting as the tax collector and with respect to the collection of taxes are transferred to the tax collector.