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2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 311 - Collection of Property Taxes
Section 311.005 - "Tax collector" defined.
Universal Citation:
OR Rev Stat § 311.005 (2021)
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As used in the tax laws of this state, "tax collector" means the person or officer who by law is charged with the duty of collecting taxes assessed upon real property, and includes a deputy. [Amended by 1973 c.305 §5; 1981 c.346 §9]
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