Parr v. Department of Revenue

Defendant appeals from a decree of the Tax Court construing ORS 311.505(2) pertaining to interest charged on delinquent real property taxes. Parr v. Dept. of Rev., 6 OTR 259 (1975). The sole issue is one of statutory construction.

Plaintiff owns real property in Washington County on which taxes were delinquent for the year 1972-73. Plaintiff paid the delinquent taxes on September 11, 1974. The Tax Collector charged interest from the due date (15th day of the month) of the taxes through September 15, 1974. Plaintiff contends that interest on the period September 11, 1974, through September 15,…