DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES
- Section 311.666 - Definitions for ORS 311.666 to 311.701
- Section 311.667 - Sunset of homestead deferral program
- Section 311.668 - Eligibility of individuals by age or disability; limits on household income and net worth; delinquent or canceled deferred taxes
- Section 311.670 - Eligibility of property
- Section 311.672 - Claim form; deadline; eligibility determination by Department of Revenue; effect of eligibility; limitation on number of new deferrals granted; appeals
- Section 311.673 - State liens against tax-deferred property
- Section 311.674 - Listing of tax-deferred property; interest accrual
- Section 311.675 - Recording liens; recording constitutes notice of state lien
- Section 311.676 - State to pay counties amount equivalent to deferred taxes
- Section 311.677 - [Repealed]
- Section 311.678 - Annual notice to taxpayer claiming deferral in current tax year
- Section 311.679 - Estimate of deferred taxes; lien; foreclosure; voluntary payment
- Section 311.680 - [Repealed]
- Section 311.681 - Request for retroactive deferral
- Section 311.682 - [Repealed]
- Section 311.683 - Continued deferral after Department of Transportation condemnation; application; requirements; rules
- Section 311.684 - Circumstances requiring payment of deferred tax and interest
- Section 311.686 - Continuation of deferral after circumstance requiring payment; time for payment; delinquency; foreclosure
- Section 311.687 - Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral
- Section 311.688 - Claim by surviving spouse or disabled heir to continue tax deferral
- Section 311.689 - Certification of continuing eligibility
- Section 311.690 - Voluntary payment of deferred tax and interest
- Section 311.691 - Taxes unpaid before deferral as lien; effect on foreclosure; exceptions
- Section 311.692 - [Repealed]
- Section 311.693 - Application to delay foreclosure; appeals
- Section 311.694 - Reimbursement of state for taxes uncollected after foreclosure
- Section 311.695 - Joint and several liability of transferees for deferral amounts
- Section 311.696 - Limitations on effect of ORS 311.666 to 311.701
- Section 311.700 - Deed or contract clauses prohibiting application for deferral are void; reverse mortgage prohibition; exceptions
- Section 311.701 - [Operative Until 7/1/2034] Senior Property Tax Deferral Revolving Account; sources; uses
- Section 311.701 - [Operative 7/1/2034] Senior Property Tax Deferral Revolving Account; sources; uses