Or. Rev. Stat. § 311.480
Property tax due upon bankruptcy; presenting claim
Oregon · Oregon Revised Statutes Chapter 311 — Collection of Property Taxes · Status: effective
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- Or. Rev. Stat. § 311.480, Property tax due upon bankruptcy; presenting claim, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2494533
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Full text
If a tax has been levied against real or personal property, and thereafter and prior to the date the tax becomes due and payable, the person against whom the tax is charged files a petition in bankruptcy, or is adjudged a bankrupt upon an involuntary proceeding, the tax shall become immediately due. The tax collector of the county where the tax was levied shall prepare and present to the bankruptcy court proof of claim of the county for the tax.