(1) Wherever a statute provides for the assessor to certify an assessment to the tax collector for collection, the person exercising the duties of both assessor and tax collector in a county having a charter shall prepare the certificate required by law, file it in the office of the person and proceed in the manner otherwise provided by law.\n(2) In counties where the duties of assessor and tax collector have been delegated to one person, the filing of the warrant under ORS 311.115 shall constitute a constructive delivery of the roll to such person in the tax collecting capacity of the person. [1963 c.238 §§10,12]
Oregon Legal Code