2017 ORS 311.716¹
Events requiring payment of deferred special assessment
  • duty to inform Department of Revenue

(1) Subject to ORS 311.721 (Election by spouse to continue deferral), all deferred special assessments for local improvement, including accrued interest, become payable as provided in ORS 311.718 (Time for payments) when:

(a) The taxpayer who claimed deferral of collection of special assessment for local improvement on the homestead dies.

(b) The homestead with respect to which deferral of collection of special assessment for local improvement is claimed is sold, or a contract to sell is entered into, or some person other than the taxpayer who claimed the deferral becomes the owner of the property.

(c) The homestead with respect to which deferral of special assessment for local improvement is claimed is no longer the homestead of the taxpayer who claimed the deferral, except in the case of a taxpayer required to be absent from the homestead by reason of health.

(2) The taxpayer or the taxpayer’s representative shall have a duty to inform the Department of Revenue of the occurrence of an event described in this section on or before December 31 following the event’s occurrence. [1977 c.859 §6; 1985 c.167 §7; 1997 c.154 §18]

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.