OAR 150-311-0350: Written Direction Required for Payment Application from Agents Who Pay Taxes on Behalf of Taxpayer

An agent who pays taxes on behalf of any taxpayer may provide written instructions with any payment as to how the payment is to be applied. An agent includes but is not limited to a mortgagee, beneficiary under a deed of trust, or vendor under a land sale contract. If no written directions accompany the payment the tax collector shall apply the payment as specified in ORS 311.356.