Oregon Statutes 311.704 – Claim to defer special assessment for local improvement
(1) On or before September 29, 2011, a taxpayer may file a claim to defer payment of the amount of special assessment for local improvement assessed or reassessed to the taxpayer’s homestead with the officer in charge of the bond lien docket or assessment lien record. The effect of filing the claim shall be to defer payment of the amount of special assessment for local improvement determined under ORS § 311.702. The claim for deferral shall be effective for the calendar year for which it is filed and for each subsequent year until the occurrence of one or more of the events described in ORS § 311.716.
Terms Used In Oregon Statutes 311.704
- Docket: A log containing brief entries of court proceedings.
- Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
- Lien: A claim against real or personal property in satisfaction of a debt.
(2) If a guardian or conservator has been appointed for a taxpayer otherwise qualified to obtain the deferral of payment of special assessment for local improvement amounts accorded under ORS § 311.702 to 311.735, the guardian or conservator may act for the taxpayer in complying with ORS § 311.702 to 311.735.
(3) A taxpayer who claims the deferral under ORS § 311.702 to 311.735 may not claim a deferral or other similar assistance available under local law. [1977 c.859 § 2; 1979 c.762 § 4; 1985 c.167 § 3; 1997 c.154 § 12; 2011 c.723 § 19]
[Renumbered 311.785]