As used in ORS 311.702 to 311.735, unless the context otherwise requires: (1) “Department” means the Department of Revenue. (2) “Homestead” has the meaning given that term in ORS 311.666. (3) “Special assessment for local improvement” means an amount specially assessed or reassessed to the homestead to defray the cost of an improvement of the […]
(1) On or before September 29, 2011, a taxpayer may file a claim to defer payment of the amount of special assessment for local improvement assessed or reassessed to the taxpayer’s homestead with the officer in charge of the bond lien docket or assessment lien record. The effect of filing the claim shall be to […]
[Renumbered 311.785]
(1) In order to qualify for deferral of payment of special assessment for local improvement amounts under ORS 311.702 to 311.735, the taxpayer or, in the case of two or more individuals filing a claim jointly, each filing the claim for deferral and the homestead with respect to which the claim is filed must meet […]
(1) A claim for deferral under ORS 311.704 shall be in writing on a form prescribed by the Department of Revenue and shall: (a) Describe the homestead. (b) Recite facts establishing the eligibility for the deferral under the provisions of ORS 311.702 to 311.735 including facts that establish that the household income as defined in […]
[Renumbered 311.790]
(1) The officer in charge of the bond lien docket or assessment lien record shall forward each claim filed under ORS 311.702 to 311.735 to the Department of Revenue, which shall determine if the property is eligible for deferral. If eligibility for special assessment deferral is established as provided in ORS 311.702 to 311.735, the […]
[Amended by 1961 c.362 §1; 1965 c.344 §38; renumbered 311.795]
(1) Subject to ORS 311.721, all deferred special assessments for local improvement, including accrued interest, become payable as provided in ORS 311.718 when: (a) The taxpayer who claimed deferral of collection of special assessment for local improvement on the homestead dies. (b) The homestead with respect to which deferral of collection of special assessment for […]
[Formerly 606.240; renumbered 311.800]
(1) Except as provided in ORS 311.722, when any of the circumstances listed in ORS 311.716 occurs, the amounts of deferred special assessment for local improvement, including accrued interest, shall be due and payable on August 15 of the year following the calendar year in which the circumstance occurs, except as provided in ORS 311.721. […]
[Amended by 1967 c.421 §199; renumbered 311.804]
(1) Notwithstanding ORS 311.716 and 311.718, when one of the circumstances listed in ORS 311.716 occurs, the spouse of the taxpayer who claimed the deferral may elect to continue the homestead in its deferred status if: (a) The spouse of the taxpayer is or will be 60 years of age or older not later than […]
(1) If the taxpayer who claimed the deferral of special assessment for local improvement dies, or if a spouse who continued the deferral under ORS 311.702 to 311.735 dies, the Department of Revenue may extend the time for payment of the special assessment for local improvement and interest accruing with respect to the special assessment […]
(1) Subject to subsection (2) of this section, all or part of the amounts of deferred special assessment for local improvement, and accrued interest, may at any time be paid to the Department of Revenue by: (a) The taxpayer who filed the claim for deferral or the taxpayer’s spouse. (b) The next of kin of […]
(1) When any deferred special assessment for local improvement, including accrued interest, is collected, the moneys shall be credited to a special account and the appropriate entries shall be made evidencing payment on the bond lien docket or assessment lien record. The appropriate local officer shall remit the amount of deferred special assessment, and accrued […]
(1) At the time that a homestead that is the subject of special assessment deferral is deeded to a unit of local government at the close of collection proceedings, the appropriate officer of the local government unit shall pay to the Department of Revenue out of the general fund of the local government unit the […]
Nothing in ORS 311.702 to 311.735 is intended to or shall be construed to: (1) Prevent the collection, by foreclosure, of delinquent property taxes which have become a lien against the homestead that is the subject of special assessment deferral provided in ORS 311.702 to 311.735. (2) Prevent the granting of deferral of property taxes […]
(1) Upon receipt of the information needed to make payments of the deferred special assessment amounts, the Department of Revenue shall make payment to the appropriate local officer. Payment shall be made from the revolving account established under ORS 311.701. Based on the information received, the department shall pay: (a) All deferred special assessment amounts […]
(1) When an event described under ORS 311.716 occurs with respect to a homestead for which the Department of Revenue has prepaid special assessment improvement amounts under ORS 311.730 (1)(c), the appropriate local officer shall remit to the department the amount of the prepayment. (2) The remittance shall be made on or before August 15 […]
