2017 ORS 311.759¹
Voluntary payment
  • satisfaction of deferred property tax lien

(1) Notwithstanding ORS 311.755 (Time for payment), all or part of the deferred taxes and accrued interest may be paid at any time to the Department of Revenue.

(2) When the deferred taxes and accrued interest are paid in full and the property is no longer subject to tax deferral under ORS 311.740 (Definitions for ORS 311.740 to 311.780) to 311.780 (Payment of tax deferred amounts to county by state), the department shall prepare and record in the county in which the property is located a satisfaction of deferred property tax lien. [1977 c.695 §5]

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.