§ 311.740 Definitions for ORS 311.740 to 311.780
§ 311.745 Election to defer taxes in disaster area; eligibility
§ 311.750 Qualifications
§ 311.755 Time for payment; interest on deferred taxes; delinquency
§ 311.759 Voluntary payment; satisfaction of deferred property tax lien
§ 311.761 Recordation of tax deferred properties; recording constitutes notice of lien
§ 311.771 Liens; priority; foreclosure proceeding
§ 311.775 Notice of deferral to assessor by department; rate of interest on deferred taxes
§ 311.780 Payment of tax deferred amounts to county by state; availability of moneys

Terms Used In Oregon Statutes > Chapter 311 > Disaster Area Tax Deferral

  • County court: includes board of county commissioners. See Oregon Statutes 174.100
  • Foreclosure: A legal process in which property that is collateral or security for a loan may be sold to help repay the loan when the loan is in default. Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Mortgage: The written agreement pledging property to a creditor as collateral for a loan.
  • Person: includes individuals, corporations, associations, firms, partnerships, limited liability companies and joint stock companies. See Oregon Statutes 174.100
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.