Oregon Code § 311.759·Enacted ·Last updated March 01, 2026
Statute Text
Voluntary payment; satisfaction of deferred property tax lien.
(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.
(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]
Plain English Explanation
This Oregon statute addresses Voluntary payment; satisfaction of deferred property tax lien. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 311.759
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Voluntary payment; satisfaction of deferred property tax lien. Read the full statute text above for details.
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The formal citation is Oregon Code § 311.759. Use this format in legal documents and court filings.
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