OAR 150-311-0520
Date Property Becomes Exempt when Foreclosed by City for Delinquent Assessment Liens
For purposes of determining the tax exemption of the property under ORS 307.090 and the exemption of interest and penalty under ORS 311.520, a city acquires title to the property immediately following the sale of the property to the city as a result of foreclosure for delinquent assessment liens.
Amendment history
Renumbered from 150-311.520, REV 28-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 150-311-0100 · Applying Offsets to Ad Valorem Tax Levies
- 150-311-0110 · Form of Roll Changes and Notations
- 150-311-0140 · What Is a Clerical Error
- 150-311-0150 · Error Corrections and Valuation Judgment Under ORS…
- 150-311-0160 · Roll Correction for Nonexistent Property
- 150-311-0170 · What is an “Error or Omission on the Roll of Any Kind”
- 150-311-0180 · Corrections to County Assessment and Tax Rolls Made…
- 150-311-0190 · Taxes Added to the Tax Roll as a Result of Error…
- 150-311-0200 · Definition of “Distribute in the Same Manner as Other ad…
- 150-311-0210 · Property Subject to Assessment as Omitted Property
- 150-311-0220 · Date Roll Corrected
- 150-311-0230 · Definitions
- 150-311-0240 · Procedure to Correct MAV When Square Footage Error Exists
- 150-311-0250 · Contents of Property Tax Statements
- 150-311-0260 · Prepayment of Property Taxes
- 150-311-0350 · Written Direction Required for Payment Application from…
- 150-311-0360 · Monthly Tax Distributions to Districts
- 150-311-0500 · Discount on Taxes as a Result of Addition of Current…
- 150-311-0520 · Date Property Becomes Exempt when Foreclosed by City for…
- 150-311-0530 · Interest on City Foreclosed Property
- 150-311-0540 · “Certificate of Delinquency” Defined
- 150-311-0550 · Interest on State of Oregon Foreclosed Property
- 150-311-0560 · Fee for Service of Warrant Under ORS 311.605 to ORS…
- 150-311-0570 · Charges on the Personal Property Warrant
- 150-311-0650 · Homestead Requirements
- 150-311-0656 · Deferral criteria when applying with a reverse mortgage
- 150-311-0660 · Data Requirements for Property Description on Tax…
- 150-311-0670 · Deferred Taxes Paid by the Department
- 150-311-0680 · Senior Citizen’s Deferred Tax Lien Estimate
- 150-311-0690 · Timing and Repayment of Disqualified, Cancelled or…
- 150-311-0700 · Election by Spouse or Disabled Heir to Continue Tax…
- 150-311-0710 · Voluntary Payments on Property Tax Deferral Accounts
- 150-311-0720 · Taxes Unpaid Before Approval of Senior Deferral…
- 150-311-0730 · Data Requirements for Property Description on Special…
- 150-311-0740 · Recording Special Assessment Deferral Liens in County;…
- 150-311-0750 · Assessment District’s Responsibility to Collect Payments
- 150-311-0760 · Process for Determining Recipient of Property Tax Refund
- 150-311-0770 · Refunds Paid from the Unsegregated Tax Account
- 150-311-0780 · Credit Balance Adjustment
- 150-311-0790 · Refund Reserve Account