A refund of property taxes under ORS § 311.806 (1)(h) may not be made on real property, a manufactured structure or a floating home if all of the following conditions are present:

Terms Used In Oregon Statutes 311.808

  • Mortgagee: The person to whom property is mortgaged and who has loaned the money.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.

(1) A mortgagee has requested the tax statement for the property under ORS § 311.252 and has paid the tax on the property.

(2) The tax roll shows payment of the taxes, and thereafter the property is sold to a bona fide purchaser. [1975 c.395 § 2; 1989 c.297 § 2; 1993 c.270 § 71; 2003 c.38 § 2; 2015 c.31 § 5]

 

[Repealed by 1965 c.344 § 42]