Oregon — State Statute

Oregon Revised Statutes Chapter 311 § 311.750 — Qualifications

Oregon Revised Statutes Chapter 311 ·
Oregon Code § 311.750 · Enacted · Last updated March 01, 2026
Statute Text
Qualifications. In order to qualify for tax deferral under ORS 311.740 to 311.780, the property must meet all of the following requirements when the claim is filed and each year thereafter so long as the payment of taxes by the taxpayer is deferred: (1) The property must be located in a disaster area. (2) If the taxpayer is not the owner of the land, the taxpayer shall obtain written approval from the owner of the land to defer the taxes on the land under ORS
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This section of Oregon law addresses Qualifications. 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 § 311.750. Use this format in legal documents and court filings.
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