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Or. Rev. Stat. § 311.275

Grantor and grantee or buyer and seller proportionally liable

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

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Or. Rev. Stat. § 311.275, Grantor and grantee or buyer and seller proportionally liable, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494492
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As between the grantor and the grantee of real property or the buyer and seller of personal property, when there is no express agreement as to payment of the taxes on the property becoming due and payable for the fiscal year in which the sale occurs, the grantor or seller is liable for the same proportion of the taxes as the part of the fiscal year prior to the day of the sale of the property bears to the whole of the fiscal year, and the grantee or buyer is liable for the remainder of the taxes.