OAR 150-311-0540: “Certificate of Delinquency” Defined

Edition: Current OARD snapshotEffective: 2016-09-01Last verified: 2026-09-07

“Certificate of Delinquency” means certificates sold for the amount of delinquent property taxes, penalties and accrued interest. Counties no longer issue certificates of delinquency. The notice of delinquent taxes served by the tax collector under ORS 311.545 is not a certificate of delinquency.

Official history and status

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 311.525

History: Renumbered from 150-311.525, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16 RD 10-1985, f. 12-26-85, cert. ef. 12-31-85

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Official source: https://secure.sos.state.or.us/oard/