ORS 311.549: Delinquent taxes on machinery and equipment collectible as taxes on real or personal property.

(1) The tax collector of a county in which property taxes on machinery and equipment are delinquent may, at the tax collector’s discretion, collect the delinquent taxes pursuant to: (a) The provisions of ORS chapter 311 applicable to personal property; or (b) The provisions of ORS chapter 312 establishing foreclosure proceedings with respect to liens against real property. (2) If machinery and equipment and the real property upon which the machinery and equipment is located are owned by the same persons, both the machinery and equipment and the real property may be included in a foreclosure proceeding pursuant to ORS chapter 312 whenever the taxes on either the machinery and equipment or the real property are delinquent. [2012 c.30 §5]