Collection of Property Taxes

ORS 311.686
Time for payments

  • delinquency
  • foreclosure

(1)

Whenever any of the circumstances listed in ORS 311.684 (Events requiring payment of deferred tax and interest) occurs:

(a)

The deferral of taxes for the assessment year in which the circumstance occurs:

(A)

Shall continue for the assessment year if the circumstance occurs on or after September 1.

(B)

Shall be discontinued for the assessment year if the circumstance occurs before September 1.

(b)

Except as provided in subsection (2) of this section and ORS 311.688 (Claim by surviving spouse or disabled heir to continue tax deferral), the amounts of deferred property taxes, including accrued interest, for all years shall be due and payable to the Department of Revenue on or before August 15 of the year following the calendar year in which the circumstance occurs.

(2)

If the circumstance listed in ORS 311.684 (Events requiring payment of deferred tax and interest) (4) occurs, the amount of deferred taxes is due and payable five days before the date of removal of the property from the state.

(3)

If the amounts falling due as provided in this section are not paid on or before the due date, the amounts shall be deemed delinquent as of that date and the property shall be subject to foreclosure as provided in ORS 311.673 (State liens against tax-deferred property) or 311.679 (Estimate of deferred taxes). [1963 c.569 §16; 1971 c.572 §6; 1977 c.160 §10; 1983 c.550 §8; 1989 c.948 §6; 2011 c.723 §9]
Source

Last accessed
Mar. 11, 2023

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