Land Special Assessments

ORS 308A.324
Prepayment of additional taxes

extending taxes on tax roll

collection

distribution

Text
Annotations

(1)

The amount determined to be due under ORS 308A.318 (Change in use of open space land) or 308A.321 (Withdrawal by assessor when use changed) may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370 (Receipts for taxes collected in advance of extension on the tax roll).

(2)

The amounts under ORS 308A.318 (Change in use of open space land) or 308A.321 (Withdrawal by assessor when use changed) shall be added to the tax extended against the land on the next general property tax roll, to be collected and distributed in the same manner as the remainder of the real property taxes. [Formerly 308.780]

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Source

Last accessed
May 30, 2023