ORS 311.708¹
Claim form
  • filing date

(1) A claim for deferral under ORS 311.704 (Claim to defer special assessment for local improvement) shall be in writing on a form prescribed by the Department of Revenue and shall:

(a) Describe the homestead.

(b) Recite facts establishing the eligibility for the deferral under the provisions of ORS 311.702 (Definitions for ORS 311.702 to 311.735) to 311.735 (Rules) including facts that establish that the household income as defined in ORS 311.666 (Definitions for ORS 311.666 to 311.701) of the taxpayer, or in the case of two or more taxpayers claiming the deferral jointly, was less than the amount required under ORS 311.706 (Requirements for deferral) for the calendar year immediately preceding the calendar year in which the claim is filed.

(c) Have attached any documentary proof required by the department to show that the requirements of ORS 311.702 (Definitions for ORS 311.702 to 311.735) to 311.735 (Rules) have been met.

(2) There shall be annexed to the claim a statement verified by a written declaration of the applicant making the claim to the effect that the statements contained in the claim are true.

(3) The claim shall incorporate the terms or have annexed thereto a certified copy of the agreement for payment of the special assessment for local improvement in installments. The claim shall be filed on or after October 1 and before December 1 of the calendar year in which the deferral is first claimed.

(4) Any person aggrieved by the denial of a claim for deferral of special assessments for local improvements or disqualification from deferral of special assessments for local improvements may appeal in the manner provided by ORS 305.404 (Oregon Tax Court) to 305.560 (Appeals procedure generally). [1977 c.859 §4; 1985 c.167 §5; 1987 c.512 §6; 1993 c.19 §13; 1995 c.650 §79; 1997 c.154 §§14,15; 2001 c.753 §31; 2015 c.348 §14]

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 (2019) (last ac­cessed May 16, 2020).
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2019, Chapter 311, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano311.­html (2019) (last ac­cessed May 16, 2020).
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