US Lawyer Database

Section 311.750 – Qualifications.

In order to qualify for tax deferral under ORS 311.740 to 311.780, the property must meet all of the following requirements when the claim is filed and each year thereafter so long as the payment of taxes by the taxpayer is deferred: (1) The property must be located in a disaster area. (2) If the […]

Section 311.813 – Refunds ordered by certain courts.

If a refund of ad valorem property tax is ordered by a court of competent jurisdiction other than a court mentioned in ORS 311.806 (1)(a), the refund and any interest ordered to be paid thereon shall be refunded out of the unsegregated tax collections account established under ORS 311.385. [1987 c.301 §2]

Section 311.771 – Liens; priority; foreclosure proceeding.

(1) The Department of Revenue shall have a lien against the tax deferred property for the payment of the deferred taxes plus interest thereon. The liens for deferred taxes shall attach to the property on July 1 of the year in which the taxes were assessed. The deferred property tax liens shall have the same […]