2013 ORS § 308A.715¹
Imposition of deferred additional taxes upon request of owner

(1) Notwithstanding that additional taxes otherwise due under ORS 308A.703 (Additional taxes upon disqualification) are deferred under ORS 308A.706 (Circumstances when additional taxes are deferred), the additional taxes may be imposed at any time after disqualification of the property from special assessment if the property owner so requests.

(2) A request for imposition of tax under this section shall be made in writing to the county assessor.

(3) If the request for imposition of tax under this section is made prior to August 15 of the assessment year, the additional tax shall be added to the current general property tax roll to be collected and distributed in the same manner as other real property tax. If the request for imposition of tax is made on or after August 15 of the assessment year, the additional tax shall be added to the next general property tax roll to be collected in the same manner as other ad valorem property taxes. [1999 c.314 §38]