Oregon Revised Statutes Chapter 358 § 358.515 — (2) is not given, the assessor shall determine the date that the notice

(2) is not given, the assessor shall determine the date that the notice should have been given, shall notify the owner thereof and, notwithstanding ORS 311.235, there shall be added to the tax extended against the property on the next general property tax roll, to be collected and distributed in the same manner as the remainder of the real property tax, in full payment of all taxes and penalties accruing from the disqualification, the sum of the following: (a) Additional taxes equal to the difference between the total amount of taxes that would have been due on the property for each year, not to exceed the last 10 years, in which special assessment under ORS 358.505 was in effect for the property (even though erroneously) and the taxes that would have been due had special assessment not been in effect; (b) An amount equal to the sum of the interest on each year’s additional taxes computed under ORS 311.505 from November 15 of the tax year for which additional taxes are being added to July 1 of the tax year of disqualification; and (c) An additional penalty of 15 percent of the amount in paragraph (a) of this subsection. (3) Prior to adding to the tax extended against the property on the next general property tax roll any additional amount imposed by subsection (1) or (2) of this section, in the case of disqualification pursuant to ORS 358.515 (1)(f) to (k), the assessor shall notify the owner of the property by mail, return receipt requested, of the disqualification. (4) Additional tax or penalty may not be imposed under subsection (1) or (2) of this section in the case of property disqualified pursuant to: (a) ORS 358.515 (1)(a), (b), (c) or (d); or (b) ORS 358.515 (1)(e) if the written notice is accompanied by proof that the owner has complied with the expenditure commitment under the preservation plan as described in ORS 358.487 (2)(a). (5) The amount determined to be due under subsection (1) or (2) of this section may be paid to the tax collector prior to the completion of the next general property tax roll, pursuant to ORS 311.370. (6) Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. Note: See second note under 358.475.