2017 ORS 311.693¹
Application to delay foreclosure
  • appeals

(1)(a) Delay in foreclosure on account of delinquent taxes as provided in ORS 311.691 (Taxes unpaid before deferral as lien) may not be granted unless the owner of the tax-deferred homestead files an application for the delay with the county assessor prior to the date the period of redemption expires under ORS 312.120 (Period during which property held by county).

(b) An application filed under this subsection must contain or be accompanied by a verified statement of total household income of the owner for the calendar year immediately preceding the calendar year in which the application is filed.

(2)(a) Upon receipt of an application under subsection (1) of this section, the county assessor shall approve or deny the application.

(b) If the application is denied, the owner may appeal to the circuit court in the county where the tax-deferred homestead property is located within 90 days after notice in writing of the denial is mailed to the owner by the county assessor.

(c) Orders of the circuit court in an appeal taken under this subsection may be appealed to the Court of Appeals within the time and in the manner provided under ORS 312.210 (Appeal). [1983 c.793 §3; 2011 c.723 §13]

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.