Section 308.425 – Proration of taxes after destruction or damage; specially assessed property; cancellation of taxes; refunds; treatment of repairs; rules.

(1) As used in this section, “property” means: (a)(A) All property within a single tax account, other than specially assessed property; and (B) Specially assessed property. (b) “Specially assessed property” means any portion of a property tax account that is subject to special assessment under a program codified in ORS chapter 308A or 321. (2) […]

Section 308.440 – Relief not allowed in case of arson by property owner.

No relief under ORS 308.146 (5) or (6) or 308.425 shall be given to any person who is convicted of arson with regard to the property for which relief is sought. [1971 c.497 §4; 1974 c.14 §2; 2001 c.422 §3]