2017 ORS 311.711¹
Duties of bond lien docket or assessment lien record officer
  • liens
  • interest
  • foreclosure

(1) The officer in charge of the bond lien docket or assessment lien record shall forward each claim filed under ORS 311.702 (Definitions for ORS 311.702 to 311.735) to 311.735 (Rules) to the Department of Revenue, which shall determine if the property is eligible for deferral. If eligibility for special assessment deferral is established as provided in ORS 311.702 (Definitions for ORS 311.702 to 311.735) to 311.735 (Rules), the officer in charge of the bond lien docket or assessment lien record shall:

(a) Show by an entry on the bond lien docket which property specially assessed is accorded deferral under ORS 311.702 (Definitions for ORS 311.702 to 311.735) to 311.735 (Rules).

(b) For the year for which the deferral of special assessment is first claimed with respect to a property, verify to the department the total amount of special assessment for local improvement subject to deferral with respect to the property, the rates of interest and accrual dates and any other pertinent information relating to payment of the deferred amount.

(2) Until otherwise required by ORS 311.702 (Definitions for ORS 311.702 to 311.735) to 311.735 (Rules), the officer in charge of the bond lien docket or assessment lien record shall continue to show on the bond lien docket or assessment lien record that the property with respect to which the deferral under ORS 311.702 (Definitions for ORS 311.702 to 311.735) to 311.735 (Rules) is allowed continues to be subject to special assessment deferral. The officer in charge of the bond lien docket or assessment lien record shall make a separate list of the properties subject to special assessment deferral and shall show the amount of special assessment for local improvement deferred for each property, and shall show the accrued interest added each year on the amount of special assessment for local improvement deferred and the total accrued interest.

(3) Interest shall accrue on the amount of the deferred special assessment for local improvement at the rate of six percent per annum. Except the interest described in this subsection and the interest included in the deferred special assessment amounts, no other interest shall accrue on the amount of deferred special assessment for local improvement.

(4) The department shall have a lien against the deferred property for the payment of any deferred special assessment for local improvement plus interest thereon. The liens for deferred special assessment for local improvement shall attach to the property on July 1 of the year in which the special assessment for local improvement was assessed. The liens for deferred special assessment for local improvement shall have the same priority as other liens against real property except that the lien of mortgages or trust deeds which are recorded prior to the attachment of the lien for special assessment for local improvement shall be prior to the liens for deferred special assessment for local improvement.

(5) The lien may be foreclosed by the department as if it were a purchase money mortgage under ORS chapter 88. The court may award reasonable attorney fees to the prevailing party in a foreclosure action under this section.

(6) Receipts from foreclosure proceedings shall be credited in the same manner as other repayments of deferred special assessment for local improvement under ORS 311.701 (Senior Property Tax Deferral Revolving Account). [1977 c.859 §5; 1979 c.762 §5; 1985 c.167 §6; 1991 c.459 §259; 1995 c.618 §65; 1997 c.154 §17]

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.