Oregon Statutes 311.759 – Voluntary payment; satisfaction of deferred property tax lien
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(1) Notwithstanding ORS § 311.755, all or part of the deferred taxes and accrued interest may be paid at any time to the Department of Revenue.
Terms Used In Oregon Statutes 311.759
- Lien: A claim against real or personal property in satisfaction of a debt.
(2) When the deferred taxes and accrued interest are paid in full and the property is no longer subject to tax deferral under ORS § 311.740 to 311.780, the department shall prepare and record in the county in which the property is located a satisfaction of deferred property tax lien. [1977 c.695 § 5]
[Repealed by 1965 c.344 § 42]