Collection of Property Taxes

ORS 311.696
Limitations on effect of ORS 311.666 to 311.701


Nothing in ORS 311.666 (Definitions for ORS 311.666 to 311.701) to 311.701 (Senior Property Tax Deferral Revolving Account) is intended to or shall be construed to:

(1)

Prevent the collection, by foreclosure, of property taxes which become a lien against tax-deferred property.

(2)

Defer payment of special assessments to benefited property which assessments do not appear on the assessment and tax roll.

(3)

Affect any provision of any mortgage or other instrument relating to land requiring a person to pay property taxes. [1963 c.569 §21; 1971 c.747 §18; 1977 c.160 §14]
§§ 311.666 to 311.700

Notes of Decisions

Neither ORS 306.115, 311.205 nor 307.475 authorize Department of Revenue to override filing requirements of these sections. Phelps v. Dept. of Rev., 10 OTR 162 (1985)

Atty. Gen. Opinions

Participation in program by mortgagors and mortgagees when a Federal Housing Administration insured loan is involved, (1976) Vol 38, p 326

Chapter 311

Law Review Citations

5 EL 516 (1975)


Source

Last accessed
Jun. 26, 2021