Section 311.730 – Payments by state to local officers; dates of payment; small special assessment amounts prepaid.
(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 […]
Section 311.706 – Requirements for deferral.
(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 […]
Section 311.731 – Remittance to state of prepaid amounts when deferral ends.
(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 […]
Section 311.708 – Claim form; filing date.
(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 […]
Section 311.732 – Deed or contract clauses prohibiting application for deferral are void.
After September 20, 1985, it shall be unlawful for any mortgage trust deed or land sale contract to maintain a clause or statement which prohibits the owner from applying for the benefits of the deferral of special assessment for local improvement as provided in ORS 311.702 to 311.735. Any such clause or statement in a […]
Section 311.710
[Renumbered 311.790]
Section 311.735 – Rules.
The Department of Revenue shall make any rules necessary to carry out the provisions of ORS 311.702 to 311.735. [1977 c.859 §14]
Section 311.711 – Duties of bond lien docket or assessment lien record officer; liens; interest; foreclosure.
(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 […]
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 […]