2017 ORS 311.721¹
Election by spouse to continue deferral

(1) Notwithstanding ORS 311.716 (Events requiring payment of deferred special assessment) and 311.718 (Time for payments), when one of the circumstances listed in ORS 311.716 (Events requiring payment of deferred special assessment) occurs, the spouse of the taxpayer who claimed the deferral may elect to continue the homestead in its deferred status if:

(a) The spouse of the taxpayer is or will be 60 years of age or older not later than six months from the day the circumstances listed in ORS 311.716 (Events requiring payment of deferred special assessment) occur; and

(b) The homestead is the homestead of the spouse of the taxpayer and meets the requirements of ORS 311.706 (Requirements for deferral).

(2) The election under subsection (1) of this section to continue the property in its deferred status by the spouse shall be filed in the same manner as a claim for deferral is filed under ORS 311.704 (Claim to defer special assessment for local improvement), not later than August 15 of the year following the calendar year in which the circumstances listed in ORS 311.716 (Events requiring payment of deferred special assessment) occur. Thereupon, the homestead with respect to which the deferral is claimed shall continue to be subject to special assessment deferral and the appropriate local officials shall cancel all actions taken under ORS 311.718 (Time for payments) and make any necessary correcting entries in their records. Subject to ORS 311.729 (Limitations on effect of ORS 311.702 to 311.735), the deferral shall continue until the special assessment for local improvement becomes delinquent under ORS 311.718 (Time for payments). [1977 c.859 §8; 1985 c.167 §12]

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.