2017 ORS 311.686¹
Time for payments
  • delinquency
  • foreclosure

(1) Whenever any of the circumstances listed in ORS 311.684 (Events requiring payment of deferred tax and interest) occurs:

(a) The deferral of taxes for the assessment year in which the circumstance occurs:

(A) Shall continue for the assessment year if the circumstance occurs on or after September 1.

(B) Shall be discontinued for the assessment year if the circumstance occurs before September 1.

(b) Except as provided in subsection (2) of this section and ORS 311.688 (Claim by spouse to continue tax deferral), the amounts of deferred property taxes, including accrued interest, for all years shall be due and payable to the Department of Revenue on or before August 15 of the year following the calendar year in which the circumstance occurs.

(2) If the circumstance listed in ORS 311.684 (Events requiring payment of deferred tax and interest) (4) occurs, the amount of deferred taxes is due and payable five days before the date of removal of the property from the state.

(3) If the amounts falling due as provided in this section are not paid on or before the due date, the amounts shall be deemed delinquent as of that date and the property shall be subject to foreclosure as provided in ORS 311.673 (State liens against tax-deferred property) or 311.679 (Estimate of deferred taxes). [1963 c.569 §16; 1971 c.572 §6; 1977 c.160 §10; 1983 c.550 §8; 1989 c.948 §6; 2011 c.723 §9]

Notes of Decisions

Neither ORS 306.115 (General supervision over property tax system), 311.205 (Correcting errors or omissions in rolls) nor 307.475 (Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value) authorize Depart­ment of Revenue to override filing require­ments of these sec­tions. Phelps v. Dept. of Rev., 10 OTR 162 (1985)

Atty. Gen. Opinions

Participa­tion in program by mortgagors and mortgagees when a Federal Housing Administra­tion insured loan is involved, (1976) Vol 38, p 326

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/­ors/­ors311.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 311, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano311.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.