ORS 311.725¹
Disposition of collected special assessments
  • reimbursement of state

(1) When any deferred special assessment for local improvement, including accrued interest, is collected, the moneys shall be credited to a special account and the appropriate entries shall be made evidencing payment on the bond lien docket or assessment lien record. The appropriate local officer shall remit the amount of deferred special assessment, and accrued interest, to the Department of Revenue. The remittance shall be accompanied by an explanation giving a description of the homestead for which the special assessment for local improvement was collected, and a statement of the special assessment amounts and the accrued interest amounts collected.

(2) The department shall enter the amount received against the accounts which have been set up for the special assessment deferred properties. The amount received shall be credited as provided in ORS 311.701 (Senior Property Tax Deferral Revolving Account). [1977 c.859 §10; 1979 c.762 §7; 1983 c.550 §15]

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