2017 ORS 311.691¹
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 (Limitations on effect of ORS 311.666 to 311.701) (1), upon compliance with ORS 311.693 (Application to delay foreclosure), 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 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account), 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 (Events requiring payment of deferred tax and interest) occurs.

(2) This section does not apply if:

(a) The tax-deferred homestead property is a manufactured structure or floating home and is moved out of state;

(b) The tax-deferred homestead property is personal property, other than a manufactured structure or floating home; or

(c) The owner of the tax-deferred homestead property has household income, for the calendar year immediately preceding the calendar year in which application is filed under ORS 311.693 (Application to delay foreclosure), that exceeds the amounts allowable under ORS 311.668 (Eligibility of individuals by age or disability).

(3) If the property to which subsection (1) of this section applies has been included on a foreclosure list, or a judgment of foreclosure entered, the property shall be removed from the foreclosure list, or judgment vacated, unless the proceeding against the property involves delinquent taxes other than those described in subsection (1) of this section.

(4)(a) Upon removal from the foreclosure list, or upon vacation of the judgment, a penalty may not be imposed under ORS 312.110 (Removal of property from foreclosure proceedings) or 312.120 (Period during which property held by county).

(b) If the penalty has been imposed, the penalty is abated, or if the penalty has been paid, upon application made to the county assessor on or before July 1 of the year immediately following the year of vacation or removal, the penalty shall be refunded out of the unsegregated tax collections account in the manner provided in ORS 311.806 (Refund of taxes on real and personal property).

(5) Within 60 days after approval of an application under ORS 311.693 (Application to delay foreclosure), with respect to any property to which this section applies, the tax collector shall make the proper entries on the tax roll and shall remove the property from the foreclosure list and proceeding.

(6) If a judgment has been entered foreclosing liens for delinquent taxes against any property which is the subject of an application filed under ORS 311.693 (Application to delay foreclosure), and the delinquent taxes include only those taxes described in subsection (1) of this section, or taxes in excess of those described in subsection (1) of this section are paid, the judgment shall be null and void and of no effect and the tax collector shall make the proper entries on the assessment and tax rolls to reflect the vacation of the judgment and to acknowledge the subsisting liens.

(7) Nothing in this section shall remove or release property to which this section applies from the lien of any unpaid tax thereon, but the unpaid taxes shall remain valid and subsisting liens as though the foreclosure proceeding had not been instituted or as though the foreclosure proceeding had not been instituted and a judgment entered.

(8) Nothing in this section shall affect a foreclosure proceeding instituted, or a judgment entered, to foreclose liens for delinquent taxes against properties subject to foreclosure if the delinquent taxes include taxes other than those described under subsection (1) of this section. Such foreclosure proceedings shall be instituted or continued without regard to this section and such judgment shall be of full force and effect as if this section did not exist.

(9) Interest on taxes to which this section applies shall be determined from the same dates, in the same manner and until paid as for other property taxes remaining unpaid upon the due dates, upon preparation of the foreclosure list in accordance with ORS chapter 312 and subsection (1) of this section and upon entry and following a judgment of foreclosure. [1983 c.793 §2; 1985 c.162 §8; 1989 c.948 §16; 1993 c.6 §8; 1995 c.79 §150; 1995 c.803 §5; 1999 c.22 §3; 1999 c.1097 §8; 2003 c.576 §413; 2011 c.723 §12; 2013 c.494 §3]

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.