Or. Admin. Code § 150-311-0540 - "Certificate of Delinquency" Defined
"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.
Notes
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 311.525
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