Oregon Revised Statutes Chapter 311 § 311.673 — and 311.679 and recorded under ORS 311.675 shall be for the actual
Oregon Revised Statutes Chapter 311 ·
Oregon Code § 311.673·Enacted ·Last updated March 01, 2026
Statute Text
and 311.679 and recorded under ORS 311.675 shall be for the actual
amount of taxes advanced to the counties and not for the gross amount of taxes
for which the property would be liable as shown on the tax statement for each
tax-deferred property.
(b) For taxes
deferred prior to October 3, 1979, the lien under ORS 311.673 is for the gross
amount of taxes extended upon the tax roll against each tax-deferred property
and interest shall continue to accrue on the gross amount of taxes rather than
on the actual amount of taxes paid to the county. [1963 c.569 §11; 1971 c.572 §1;
1977 c.160 §5; 1979 c.678 §1; 1989 c.948 §4; 2011 c.723 §5; 2014 c.41 §1]
Plain English Explanation
This Oregon statute addresses and 311.679 and recorded under ORS 311.675 shall be for the actual
. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 311.673
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses and 311.679 and recorded under ORS 311.675 shall be for the actual
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 311.673. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.