2017 ORS 311.696¹
Limitations on effect of ORS 311.666 to 311.701

Nothing in ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) is intended to or shall be construed to:

(1) Prevent the collection, by foreclosure, of property taxes which become a lien against tax-deferred property.

(2) Defer payment of special assessments to benefited property which assessments do not appear on the assessment and tax roll.

(3) Affect any provision of any mortgage or other instrument relating to land requiring a person to pay property taxes. [1963 c.569 §21; 1971 c.747 §18; 1977 c.160 §14]

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.