Collection of Property Taxes

ORS 311.750
Qualifications

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In order to qualify for tax deferral under ORS 311.740 (Definitions for ORS 311) to 311.780 (Payment of tax deferred amounts to county by state), the property must meet all of the following requirements when the claim is filed and each year thereafter so long as the payment of taxes by the taxpayer is deferred:

(1)

The property must be located in a disaster area.

(2)

If the taxpayer is not the owner of the land, the taxpayer shall obtain written approval from the owner of the land to defer the taxes on the land under ORS 311.740 (Definitions for ORS 311) to 311.780 (Payment of tax deferred amounts to county by state).

(3)

Property must be land as defined in ORS 311.740 (Definitions for ORS 311). [1977 c.695 §3]

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Source

Last accessed
Mar. 11, 2023