OAR 150-311-0670
Deferred Taxes Paid by the Department
# (1)
(1) When the department makes a deferral account payment to the county, the department will pay 97% of the amount of the tax assessed, and the county must credit that amount as full payment of such taxes, regardless of whether the department's payment is before, on or after the payment deadline.
# (2)
(2) The county may not charge the department interest on any deferral account payment.
Amendment history
Renumbered from 150-311.676, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
Source: view the official text
In this chapter (40 sections)
- 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
- 150-311-0800 · Calculation of Interest on Refund
- 150-311-0810 · Value Used to Activate Refund Reserve Account
- 150-311-0820 · Prepayment of Ad Valorem Taxes, Computation of Accrued…
- 150-311-0830 · Determination of the Real Market Value Reduction Amount