Oregon Revised Statutes (Tax Chapters)

ORS § 311.677

[1967 c.335 §34; repealed by 1977 c.160 §19]

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In this chapter (40 sections)
  1. 311.642 · Compromise property tax payment from purchaser of business…
  2. 311.644 · Seizure and sale of personal property or real property…
  3. 311.645 · Charging personal property taxes against real property
  4. 311.650 · Collection of taxes on real property of the United States…
  5. 311.651 · Collection of taxes on real property of public entity held…
  6. 311.655 · Companies assessed by Department of Revenue; tax as debt;…
  7. 311.656 · Notice to tax collector on foreclosure of security interest…
  8. 311.657 · Transcript of apportionment to counties; notice of levy
  9. 311.658 · Collection, payment of state levy; informing State Treasurer…
  10. 311.660 · State levy collection limited to levies for payment of bonded…
  11. 311.662 · Validity of state levy for payment of bonded indebtedness and…
  12. 311.666 · Definitions for ORS 311.666 to 311.701
  13. 311.667 · Sunset of homestead deferral program
  14. 311.668 · Eligibility of individuals by age or disability; limits on…
  15. 311.670 · Eligibility of property
  16. 311.672 · Claim form; deadline; eligibility determination by Department…
  17. 311.673 · State liens against tax-deferred property
  18. 311.674 · Listing of tax-deferred property; interest accrual
  19. 311.675 · Recording liens; recording constitutes notice of state lien
  20. 311.676 · State to pay counties amount equivalent to deferred taxes
  21. 311.677 · [1967 c.335 §34; repealed by 1977 c.160 §19]
  22. 311.678 · Annual notice to taxpayer claiming deferral in current tax…
  23. 311.679 · Estimate of deferred taxes; lien; foreclosure; voluntary…
  24. 311.680 · [1963 c.569 §13; 1971 c.572 §4; repealed by 1977 c.160 §19]
  25. 311.681 · Request for retroactive deferral
  26. 311.682 · [1963 c.569 §14; repealed by 1979 c.689 §27]
  27. 311.683 · Continued deferral after Department of Transportation…
  28. 311.684 · Circumstances requiring payment of deferred tax and interest
  29. 311.686 · Continuation of deferral after circumstance requiring…
  30. 311.687 · Loss of eligibility for deferral when disability ceases;…
  31. 311.688 · Claim by surviving spouse or disabled heir to continue tax…
  32. 311.689 · Certification of continuing eligibility
  33. 311.690 · Voluntary payment of deferred tax and interest
  34. 311.691 · Taxes unpaid before deferral as lien; effect on foreclosure;…
  35. 311.692 · [1963 c.569 §19; 1967 c.335 §36; repealed by 1977 c.160 §19]
  36. 311.693 · Application to delay foreclosure; appeals
  37. 311.694 · Reimbursement of state for taxes uncollected after foreclosure
  38. 311.695 · Joint and several liability of transferees for deferral…
  39. 311.696 · Limitations on effect of ORS 311.666 to 311.701
  40. 311.700 · Deed or contract clauses prohibiting application for deferral…
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