Section 311.715
[Amended by 1961 c.362 §1; 1965 c.344 §38; renumbered 311.795]
Section 311.716 – Events requiring payment of deferred special assessment; duty to inform Department of Revenue.
(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 […]
Section 311.717
[Formerly 606.240; renumbered 311.800]
Section 311.718 – Time for payments; delinquency.
(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. […]
Section 311.720
[Amended by 1967 c.421 §199; renumbered 311.804]
Section 311.721 – Election by spouse to continue deferral.
(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 […]
Section 311.722 – Extension of time for payment upon death of claimant; five-year limit; bond; interest.
(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 […]
Section 311.723 – Voluntary payment of deferred 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 […]
Section 311.725 – Disposition of collected special assessments; reimbursement of state.
(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 […]
Section 311.727 – Deferred special assessments uncollected after foreclosure; reimbursement of state by taxing units.
(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 […]