live in Oregon where, in 2005, residents of a specific county were to pay a county tax for that tax season. I lived in that county for half the year (I didn't even live in the county when the bill was voted on and passed by the residents a year prior). When I filed my taxes at the end of the year I had moved into another county. I forgot to tell my tax man I was living in the taxable county for about six months. (This was the first time a county in Oregon had passed a bill requiring residents to pay a county tax, later the tax was demolished.) I received a call today from a collection agency stating I owed over $900 for neglecting to pay the tax in 2005. I had never received a bill or notice of payment needed, nor were state tax refunds garnished for any tax season in between. Had I paid on time I would have owed around $150. My question is, can I be referred to a collection agency when I have never received a bill? Can that much interest be applied to a beginning balance for 4 years time with out notice? And lastly, my name was on the lease for an apartment in the taxed zone but DMV records and w2 records were listed in a non taxed county.