ORS 311.704¹
Election to defer special assessment for local improvement

(1) Subject to ORS 311.706 (Requirements for deferral), a taxpayer may elect to defer payment of the amount of special assessment for local improvement assessed or reassessed to the taxpayer’s homestead. The election shall be made by filing a claim for deferral with the officer in charge of the bond lien docket or assessment lien record. The effect of filing the claim shall be to defer payment of the amount of special assessment for local improvement determined under ORS 311.702 (Definitions for ORS 311.702 to 311.735). The claim for deferral shall be effective for the calendar year for which it is filed and for each subsequent year until the occurrence of one or more of the events described in ORS 311.716 (Events requiring payment of deferred special assessment).

(2) If a guardian or conservator has been appointed for a taxpayer otherwise qualified to obtain the deferral of payment of special assessment for local improvement amounts accorded under ORS 311.702 (Definitions for ORS 311.702 to 311.735) to 311.735 (Rules), the guardian or conservator may act for the taxpayer in complying with ORS 311.702 (Definitions for ORS 311.702 to 311.735) to 311.735 (Rules).

(3) A taxpayer who has elected to claim the deferral under ORS 311.702 (Definitions for ORS 311.702 to 311.735) to 311.735 (Rules) shall not be entitled to claim a deferral or other similar assistance available under local law. [1977 c.859 §2; 1979 c.762 §4; 1985 c.167 §3; 1997 c.154 §12]

Chapter 311

Law Review Cita­tions

5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 311—Collection of Property Taxes, https://­www.­oregonlegislature.­gov/­bills_laws/­Archive/­2007ors311.­pdf (2007) (last ac­cessed Feb. 12, 2009).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2007, Chapter 311, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­311ano.­htm (2007) (last ac­cessed Feb. 12, 2009).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information