Collection of Property Taxes

ORS 311.718
Time for payments

  • delinquency

(1)

Except as provided in ORS 311.722 (Extension of time for payment upon death of claimant), when any of the circumstances listed in ORS 311.716 (Events requiring payment of deferred special assessment) occurs, the amounts of deferred special assessment for local improvement, including accrued interest, shall be due and payable on August 15 of the year following the calendar year in which the circumstance occurs, except as provided in ORS 311.721 (Election by spouse to continue deferral).

(2)

If the amounts falling due as provided in this section are not paid on the indicated due date, the amounts shall be deemed delinquent as of that date and the homestead shall become subject to foreclosure as provided in ORS 311.711 (Duties of bond lien docket or assessment lien record officer). [1977 c.859 §7; 1985 c.167 §8]
Source

Last accessed
Mar. 11, 2023

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