Chapter 311 — Chapter 311

ORS 311.674 Listing of tax-deferred property; interest accrual. (1) If eligibility for deferral of homestead property is established as provided in ORS 311.666 to 311.701, the Department of Revenue shall notify the county assessor and the county assessor shall show on the current ad valorem assessment and tax roll that the property is tax-deferred property by an entry clearly designating the property as tax-deferred property

1.1K chars

ORS 311.675 Recording liens; recording constitutes notice of state lien. (1) In each county in which there is tax-deferred property, the Department of Revenue shall cause to be recorded in the mortgage records of the county a list of tax-deferred properties that lie in the county. The list shall contain a description of the property as listed on the assessment roll together with the name of the owner as listed on the assessment roll

3.5K chars

ORS 311.676 State to pay counties amount equivalent to deferred taxes. (1) Upon determining the amount of deferred taxes on tax-deferred property for the tax year, subject to available funds, the Department of Revenue shall pay to the respective county tax collectors an amount equivalent to the deferred taxes, less three percent, from the revolving account established under ORS 311.701

0.3K chars

ORS 311.677 [1967 c.335 §34; repealed by 1977 c.160 §19]

0.0K chars

ORS 311.678 Annual notice to taxpayer claiming deferral in current tax year. (1) On or before December 15 of each year, the Department of Revenue shall send a notice to each taxpayer who has claimed deferral of property taxes for the current tax year. The notice shall

0.9K chars

ORS 311.679 Estimate of deferred taxes; lien; foreclosure; voluntary payment. (1)(a) At the time that property taxes are deferred under ORS 311.666 to 311.701, or if property taxes were deferred prior to July 1, 1990, the Department of Revenue shall estimate the amount of property taxes deferred for tax years beginning on or after July 1, 1990, interest on the deferred taxes, the cost of insurance purchased pursuant to ORS 311.670 (4)(b) and any fees paid by the department in connection with lien filing, recording, release or satisfaction

4.1K chars

ORS 311.680 [1963 c.569 §13; 1971 c.572 §4; repealed by 1977 c.160 §19]

0.0K chars

ORS 311.681 Request for retroactive deferral. (1) Notwithstanding ORS 311.672, if an individual (or two or more individuals jointly) who has elected to defer homestead property taxes in a prior tax year has not filed a timely claim for deferral for one or more tax years succeeding the year in which property taxes were initially deferred under ORS 311.666 to 311.701, then the individual may request that the Director of the Department of Revenue grant a retroactive deferral of property taxes on the property. A spouse who is eligible to make the election under ORS 311.688 may also request a grant of retroactive deferral under this section

1.3K chars

ORS 311.682 [1963 c.569 §14; repealed by 1979 c.689 §27]

0.0K chars

ORS 311.683 Continued deferral after Department of Transportation condemnation; application; requirements; rules. (1) If tax-deferred homestead property is acquired by the Department of Transportation through condemnation, the taxpayer may elect to continue to defer the payment of taxes and interest and the cost of insurance purchased pursuant to ORS 311.670 (4)(b) by

4.5K chars

ORS 311.684 Circumstances requiring payment of deferred tax and interest. All deferred property taxes, including accrued interest, become payable as provided in ORS 311.686 when

0.9K chars

ORS 311.686 Continuation of deferral after circumstance requiring payment; time for payment; delinquency; foreclosure. (1) Whenever any of the circumstances listed in ORS 311.684 occurs

1.9K chars

ORS 311.687 Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral. (1) Property taxes imposed on the homestead of an individual are ineligible for deferral under ORS 311.666 to 311.701 if the basis for deferral was the disability of the individual and the individual no longer has a disability and

0.7K chars

ORS 311.688 Claim by surviving spouse or disabled heir to continue tax deferral. (1) Notwithstanding ORS 311.684, when a taxpayer dies, the surviving spouse or disabled heir of the taxpayer who was not eligible to or did not file a claim jointly with the taxpayer may continue the property in its deferred tax status by filing a claim in the manner prescribed under ORS 311.672 if

2.2K chars

ORS 311.689 Certification of continuing eligibility. (1) The Department of Revenue shall certify the eligibility of each homestead granted, and the respective taxpayers claiming, deferral under ORS 311.666 to 311.701, not less than once every three years

1.9K chars

ORS 311.690 Voluntary payment of deferred tax and interest. (1) All payments of deferred taxes shall be made to the Department of Revenue

1.4K chars

ORS 311.691 Taxes unpaid before deferral as lien; effect on foreclosure; exceptions. (1) Notwithstanding any provision of ORS chapter 312 to the contrary and ORS 311.696 (1), upon compliance with ORS 311.693, taxes assessed against a tax-deferred homestead for any tax year that were unpaid as of July 1 of the tax year for which homestead property tax deferral was granted under ORS 311.666 to 311.701, and that remain unpaid, shall remain a lien and shall become delinquent as otherwise provided by law, but are not subject to foreclosure under ORS chapter 312 before August 15 of the calendar year following the calendar year in which one of the circumstances listed in ORS 311.684 occurs

3.5K chars

ORS 311.692 [1963 c.569 §19; 1967 c.335 §36; repealed by 1977 c.160 §19]

0.0K chars

ORS 311.693 Application to delay foreclosure; appeals. (1) Delay in foreclosure on account of delinquent taxes as provided in ORS 311.691 may not be granted unless the owner of the tax-deferred homestead files an application for the delay with the county assessor prior to the date the period of redemption expires under ORS 312.120

0.6K chars

ORS 311.694 Reimbursement of state for taxes uncollected after foreclosure. (1) At the time that the property is deeded over to the county at the conclusion of the foreclosure proceedings pursuant to ORS 312.200 the county court shall order the county treasurer to pay to the Department of Revenue from the unsegregated tax collections account the amount of uncollected deferred taxes and any interest that accrued prior to August 15 of the year in which the deferred taxes first became delinquent, or that accrues after the property is deeded to the county, and that has not been collected

0.3K chars

ORS 311.695 Joint and several liability of transferees for deferral amounts. (1) A transferee of a homestead who is ineligible to claim, or does not claim, deferral under ORS 311.666 to 311.701, or that is not an individual, is jointly and severally liable for amounts payable under ORS 311.686 to the extent of the positive amount, if any, remaining after subtracting the amount of all liens prior to the Department of Revenue’s liens for deferred taxes arising under ORS 311.673 or 311.679 from the real market value of the homestead entered on the last certified assessment and tax roll prior to the date of the transfer if the transferee

4.7K chars

ORS 311.696 Limitations on effect of ORS 311.666 to 311.701. Nothing in ORS 311.666 to 311.701 is intended to or shall be construed to

0.4K chars

ORS 311.700 Deed or contract clauses prohibiting application for deferral are void; reverse mortgage prohibition; exceptions. (1) A clause or statement in a mortgage trust deed or land sale contract executed after September 9, 1971, that prohibits the owner from applying for deferral of homestead property taxes provided in ORS 311.666 to 311.701 is void

0.8K chars

ORS 311.701 (1) There is established in the State Treasury the Homestead Property Tax Deferral Revolving Account to be used by the Department of Revenue for the purpose of making the payments to

3.9K chars

ORS 311.702 [1977 c.859 §1; 1979 c.762 §3; 1985 c.167 §2; repealed by 2024 c.52 §12]

0.0K chars

ORS 311.704 [1977 c.859 §2; 1979 c.762 §4; 1985 c.167 §3; 1997 c.154 §12; 2011 c.723 §19; repealed by 2024 c.52 §12]

0.0K chars

ORS 311.705 [Renumbered 311.785]

0.0K chars

ORS 311.706 [1977 c.859 §3; 1983 c.550 §19; 1985 c.140 §4; 1985 c.167 §4; 1997 c.154 §13; 2001 c.753 §30; 2015 c.348 §13; repealed by 2024 c.52 §12]

0.0K chars

ORS 311.708 [1977 c.859 §4; 1985 c.167 §5; 1987 c.512 §6; 1993 c.19 §13; 1995 c.650 §79; 1997 c.154 §§14,15; 2001 c.753 §31; 2015 c.348 §14; repealed by 2024 c.52 §12]

0.0K chars

ORS 311.710 [Renumbered 311.790]

0.0K chars

ORS 311.711 [1977 c.859 §5; 1979 c.762 §5; 1985 c.167 §6; 1991 c.459 §259; 1995 c.618 §65; 1997 c.154 §17; repealed by 2024 c.52 §12]

0.0K chars

ORS 311.713 [1977 c.859 §5a; 1979 c.762 §6; repealed by 1985 c.167 §14]

0.0K chars

ORS 311.715 [Amended by 1961 c.362 §1; 1965 c.344 §38; renumbered 311.795]

0.0K chars

ORS 311.716 [1977 c.859 §6; 1985 c.167 §7; 1997 c.154 §18; repealed by 2024 c.52 §12]

0.0K chars

ORS 311.717 [Formerly 606.240; renumbered 311.800]

0.0K chars

ORS 311.718 [1977 c.859 §7; 1985 c.167 §8; repealed by 2024 c.52 §12]

0.0K chars

ORS 311.720 [Amended by 1967 c.421 §199; renumbered 311.804]

0.0K chars

ORS 311.721 [1977 c.859 §8; 1985 c.167 §12; repealed by 2024 c.52 §12]

0.0K chars

ORS 311.722 [1985 c.167 §10; repealed by 2024 c.52 §12]

0.0K chars

ORS 311.723 [1977 c.859 §9; 1985 c.167 §13; repealed by 2024 c.52 §12]

0.0K chars

ORS 311.725 [1977 c.859 §10; 1979 c.762 §7; 1983 c.550 §15; repealed by 2024 c.52 §12]

0.0K chars

ORS 311.727 [1977 c.859 §11; repealed by 2024 c.52 §12]

0.0K chars

ORS 311.729 [1977 c.859 §12; repealed by 2024 c.52 §12]

0.0K chars

ORS 311.730 [1977 c.859 §13; 1980 c.19 §9; 1983 c.550 §16; 1997 c.154 §19; repealed by 2024 c.52 §12]

0.0K chars

ORS 311.731 [1997 c.154 §23; repealed by 2024 c.52 §12]

0.0K chars

ORS 311.732 [1985 c.167 §11; repealed by 2024 c.52 §12]

0.0K chars

ORS 311.735 [1977 c.859 §14; repealed by 2024 c.52 §12]

0.0K chars

ORS 311.740 Definitions for ORS 311.740 to 311.780. As used in ORS 311.740 to 311.780

0.7K chars

ORS 311.745 Election to defer taxes in disaster area; eligibility. (1) Subject to ORS 311.750, the taxpayer who has land situated in a disaster area and whose land is adversely affected by the disaster area may, on or before September 1 of each year, elect to defer the taxes levied on the land of the taxpayer for that year. To exercise the option, each taxpayer shall file a claim for deferral with the commissioners on or before September 1 of each year in which the taxpayer claims the deferral. The commissioners shall examine the application and certify that the taxpayer’s property is adversely affected by the disaster. After certifying that the property is adversely affected by the disaster, the commissioners shall forward the application to the Department of Revenue

0.3K chars

ORS 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

0.3K chars