(2) The department shall seize any motor vehicle subject to the lien provided for by ORS 319.700 and thereafter sell it at public auction to pay such obligation and any and all costs that may have been incurred on account of the seizure and sale.
(3) Notice of the intended sale and the time and place thereof shall be given to the delinquent user and to all persons appearing of record to have an interest in the motor vehicle. The notice shall be given in writing at least 10 days before the date set for the sale by enclosing it in an envelope addressed to the user at the address as it appears in the records of the department and, in the case of any person appearing of record to have an interest in the motor vehicle, addressed to the person at the last-known residence or place of business, and depositing the envelope in the United States mail, postage prepaid. In addition, the notice shall be published at least three times, the first of which shall be not less than 10 days before the date set for the sale, in a newspaper of general circulation published in the county in which the motor vehicle seized is to be sold. If there is no newspaper of general circulation in the county, the notice shall be posted in three public places in the county for such period of 10 days.
(4) The notice shall contain a description of the motor vehicle to be sold, together with a statement of the amount due under ORS 319.510 to 319.880, the name of the user and the further statement that unless such amount is paid before the time fixed in the notice the motor vehicle will be sold in accordance with law and such notice.
(5) The department shall then proceed to sell the motor vehicle in accordance with the law and the notice, and shall deliver to the purchaser a bill of sale which shall vest title in the purchaser. If upon any such sale the moneys received exceed the amount due to the state under ORS 319.510 to 319.880 from the delinquent user, the excess shall be returned to the user and the receipt obtained therefor. If any person having an interest in or lien upon the motor vehicle has filed with the department prior to the sale notice of such interest or lien, the department shall withhold payment of any such excess to the user pending a determination of the rights of the respective parties thereto by a court of competent jurisdiction. If for any reason the receipt of the user shall not be available, the department shall deposit the excess with the State Treasurer as trustee for the user or for the heirs, successors or assigns of the user. [Amended by 1999 c.59 §79]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 319 - Motor Vehicle and Aircraft Fuel Taxes
Section 319.010 - Definitions for ORS 319.010 to 319.430.
Section 319.020 - Monthly statement by dealer; license tax imposed; rules.
Section 319.023 - Distribution of certain aircraft fuel tax moneys; applications; reports; rules.
Section 319.040 - Application for and issuance of dealer’s license.
Section 319.042 - Grounds for refusal to issue dealer license; hearing; records inspection.
Section 319.050 - Performance bond; hearing.
Section 319.051 - Conditions for reduced bond amount.
Section 319.052 - Conditions for increased bond amount; request and conditions for reduction; rules.
Section 319.053 - Amount of bond when twice license tax is less than $1,000.
Section 319.090 - Immediate collection of tax and interest; penalties; waiver.
Section 319.096 - Suspension of license; liability for tax; reinstatement.
Section 319.098 - Contesting license suspension.
Section 319.100 - Revocation of license.
Section 319.102 - Notice to dealers of suspension or revocation of another dealer’s license; rules.
Section 319.110 - Cancellation of license on request of dealer or when licensee no longer a dealer.
Section 319.125 - Change of ownership; cancellation of license.
Section 319.180 - Payment of tax; delinquency penalty; interest rates.
Section 319.182 - Collection of delinquent tax, interest or penalty; warrant; judgment lien.
Section 319.184 - Use of collection agency.
Section 319.186 - Uncollectible tax, interest or penalty.
Section 319.190 - Monthly statement of dealer; penalty; rules.
Section 319.192 - Refund to dealer of uncollectible taxes; rules.
Section 319.240 - Exemption of export fuel.
Section 319.270 - Exemption of fuel sold or distributed to dealers.
Section 319.280 - Refunds generally.
Section 319.300 - Seller to give invoice for each purchase made by person entitled to refund.
Section 319.310 - Claims for refunds may be required to be under oath; investigation of claims.
Section 319.330 - Refunds to purchasers of fuel for aircraft.
Section 319.382 - Agreements for refunds to Indian tribes.
Section 319.410 - Disposition of tax moneys.
Section 319.417 - Estimate of tax on fuel used in aircraft; transfer to State Aviation Account; use.
Section 319.520 - Definitions for ORS 319.510 to 319.880.
Section 319.530 - Imposition of tax; rate.
Section 319.535 - Special use fuel license fee; application; emblem.
Section 319.550 - User’s license required to use fuel; exceptions.
Section 319.570 - Faithful performance bond.
Section 319.621 - Seller’s license.
Section 319.630 - Revocation of license; reissue of license.
Section 319.665 - Seller to collect tax; exceptions; deduction for purchase made with cardlock card.
Section 319.671 - When invoices required; contents.
Section 319.694 - Penalty for delinquency in remitting tax; waiver; interest rates.
Section 319.697 - Records required of sellers and users; alternative records for certain users.
Section 319.730 - Collection of delinquent payment by seizure and sale of motor vehicle.
Section 319.742 - Collection of delinquent obligation generally; warrant; judgment lien.
Section 319.744 - Use of collection agency.
Section 319.746 - Uncollectible obligation.
Section 319.760 - Assessment of deficiency; presumption that fuel subject to tax.
Section 319.780 - Assessing tax and penalty upon failure to make report.
Section 319.790 - Petition for reassessment.
Section 319.820 - Refund of tax erroneously or illegally collected.
Section 319.860 - Producers, distributors and others to keep records; examining books and records.
Section 319.875 - Prohibitions.
Section 319.883 - Definitions for ORS 319.883 to 319.946.
Section 319.885 - Per-mile road usage charge.
Section 319.895 - Deposit and distribution of road usage charge moneys.
Section 319.905 - Department of Transportation to adopt rules for collecting road usage charge.
Section 319.910 - Department of Transportation to establish reporting periods for road usage charge.
Section 319.920 - Reporting requirement.
Section 319.923 - Reconciliation of fuel taxes and per-mile road usage charge.
Section 319.925 - Refunds for overpayment; grant of refund as credit.
Section 319.930 - Refund applications.
Section 319.935 - Investigation of refund applications.
Section 319.945 - Authority to issue emblems; display.
Section 319.946 - General rulemaking authority for per-mile road usage charge program.