Oregon Code § 311.775·Enacted ·Last updated March 01, 2026
Statute Text
Notice
of deferral to assessor by department; rate of interest on deferred taxes.
(1) If eligibility for deferral of
taxes is established as provided in ORS 311.740 to 311.780, the Department of
Revenue shall notify the county assessor and the county assessor shall show on
the current ad valorem assessment and tax roll which property is tax deferred
property by an entry clearly designating such property as tax deferred
property.
(2) When
requested by the department, the tax collector shall send to the department as
soon as the taxes are extended on the roll the tax statement for each tax
deferred property.
(3) Interest
shall accrue on the deferred taxes at the rate of nine percent per annum. [1977
c.695 §8]
Plain English Explanation
This Oregon statute addresses Notice
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 311.775
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Notice
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