Section 311.814 – Appeal of large amounts of value; reserve account for refunds.
(1) Whenever any property value or claim for exemption or cancellation of a property tax assessment is appealed to the Oregon Tax Court after taxes on the property have been imposed, the Department of Revenue shall notify the county treasurer of the appeal not later than the following October 15, if the appeal is not […]
Section 311.759 – Voluntary payment; satisfaction of deferred property tax lien.
(1) Notwithstanding ORS 311.755, all or part of the deferred taxes and accrued interest may be paid at any time to the Department of Revenue. (2) When the deferred taxes and accrued interest are paid in full and the property is no longer subject to tax deferral under ORS 311.740 to 311.780, the department shall […]
Section 311.761 – Recordation of tax deferred properties; recording constitutes notice of lien.
(1) On its approval of an application to defer taxes on land, the Department of Revenue shall record in each county in which there is tax deferred property under ORS 311.740 to 311.780 in the mortgage record of the county the list of the tax deferred properties of that county. The list shall contain a […]
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 […]
Section 311.775 – Notice of deferral to assessor by department; rate of interest on deferred taxes.
(1) If eligibility for deferral of taxes is established as provided in ORS 311.740 to 311.780, the Department of Revenue shall notify the county assessor and the county assessor shall show on the current ad valorem assessment and tax roll which property is tax deferred property by an entry clearly designating such property as tax […]
Section 311.780 – Payment of tax deferred amounts to county by state; availability of moneys.
(1) Upon receipt of the notification from the Department of Revenue of the amount deferred on tax deferred property under ORS 311.740 to 311.780, the Oregon Department of Administrative Services shall pay to the respective county tax collectors an amount equivalent to the full amount of tax listed by the Department of Revenue less three […]
Section 311.785 – Authority to compromise taxes, abate interest or lawful charges.
Except as may be specifically provided by law, no county court shall have authority to compromise any tax or taxes levied and charged on the tax roll of any year, or to abate interest or other lawful charges thereon, except where litigation involving the validity of such tax or taxes is pending or seriously threatened […]
Section 311.790 – Cancellation of uncollectible property tax.
(1) If the tax collector and the district attorney for any county determine that taxes on personal property that are delinquent are for any reason wholly uncollectible, the tax collector and district attorney may request, in writing, the county court for an order directing that the taxes be canceled. The court, when so requested, may […]
Section 311.729 – Limitations on effect of ORS 311.702 to 311.735.
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 […]
Section 311.705
[Renumbered 311.785]