ORS 311.070: Tax collecting functions of sheriff transferred to designated tax collector.

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. [1973 c.305 §2; 1981 c.346 §10; 2017 c.315 §13]