reglab/housing_qa huggingface dataset:
OR Rev Stat § 311.696 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.696 - Limitations on effect of ORS 311.666 to 311.701.

Nothing in ORS 311.666 to 311.701 is intended to or shall be construed to: (1) Prevent the collection, by foreclosure, of property taxes which become a lien against tax-deferred property. (2) Defer payment of special assessments to benefited property which assessments do not appear on the assessment and tax roll. (3) Affect any provision of any mortgage or other instrument relating to land requiring a person to pay property taxes. [1963 c.569 §21; 1971 c.747 §18; 1977 c.160 §14]
OR Rev Stat § 311.700 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.700 - Deed or contract clauses prohibiting application for deferral are void; reverse mortgage prohibition; exceptions.

(1) A clause or statement in a mortgage trust deed or land sale contract executed after September 9, 1971, that prohibits the owner from applying for deferral of homestead property taxes provided in ORS 311.666 to 311.701 is void. (2) Notwithstanding ORS 311.670, a homestead that is pledged as security for a reverse mortgage is not eligible for tax deferral under ORS 311.666 to 311.701. (3) Subsection (2) of this section does not apply to a homestead that is: (a) Eligible for tax deferral under section 7, chapter 13, Oregon Laws 2012, section 1, chapter 31, Oregon Laws 2013, or section 1, chapter 494, Oregon Laws 2013; or (b) Pledged as security for a reverse mortgage pursuant to a contract executed on or after July 1, 2011, and before January 1, 2017, provided the taxpayer seeking the tax deferral has an equity interest in the homestead that equals or exceeds 40 percent at the time of filing a claim under ORS 311.672. [1971 c.572 §7; 1977 c.160 §8; 2011 c.723 §16; 2019 c.591 §1]
OR Rev Stat § 311.701 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.701 - Senior Property Tax Deferral Revolving Account; sources; uses.

(1) There is established in the State Treasury the Senior Property Tax Deferral Revolving Account to be used by the Department of Revenue for the purpose of making the payments to: (a) County tax collectors of property taxes deferred for tax years beginning on or after January 1, 1983, as required by ORS 311.676. (b) The appropriate local officer of special assessment improvement amounts deferred on or after October 15, 1983, as required by ORS 311.730. (c) The department for its expenses in administering the property tax and special assessment senior deferral programs. (2) The Senior Property Tax Deferral Revolving Account may include a reserve for payment of department administrative expenses. (3) All sums of money received by the Department of Revenue under ORS 311.666 to 311.701 as repayments of deferred property taxes or under ORS 311.702 to 311.735 as repayments of deferred special assessment improvement amounts, including the interest accrued under ORS 311.674 (3) or 311.711 (3) shall, upon receipt, be credited to the revolving account and are continuously appropriated to the department for the purposes of subsection (1) of this section. (4)(a) If there are not sufficient moneys in the revolving account to make the payments required by subsection (1) of this section, and the amount appropriated from the General Fund is not sufficient when added together with the moneys in the revolving account to provide an amount sufficient to make the required payments, the State Treasurer, in the capacity of investment officer for the Oregon Investment Council, may lend to the Department of Revenue such amounts as may be necessary to make the payments. (b) The State Treasurer may lend moneys that may be invested as provided in ORS 293.701 to 293.857. (c) Any moneys lent under this subsection shall be repaid within five years together with interest at a rate determined by the State Treasurer and consistent with the investment standards of ORS 293.721 and 293.726. [1983 c.550 §12; 1985 c.167 §1; 1995 c.257 §1; 2001 c.716 §27; 2005 c.749 §4; 2009 c.885 §10; 2011 c.723 §17]
OR Rev Stat § 311.702 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.702 - Definitions for ORS 311.702 to 311.735.

As used in ORS 311.702 to 311.735, unless the context otherwise requires: (1) "Department" means the Department of Revenue. (2) "Homestead" has the meaning given that term in ORS 311.666. (3) "Special assessment for local improvement" means an amount specially assessed or reassessed to the homestead to defray the cost of an improvement of the nature described in ORS 223.387 and assessed or reassessed on the basis of benefit. (4) "Special assessment improvement amounts" or "amount of special assessment for local improvement" means the unpaid installments of the special assessment due and payable at the time application for deferral is made or becoming due at any time thereafter while deferral is effective, plus interest attributable to the installments. If the amount of special assessment for local improvement or any installment thereof has become delinquent at the time of initial application for deferral, the terms include any delinquent installments and interest, penalties or costs imposed as a result of the delinquency, which amounts shall be considered payable at the time claim for deferral is made. (5) "Taxpayer" means an individual who has filed a claim for deferral under ORS 311.704 or two or more individuals who have jointly filed a claim for deferral under ORS 311.704. [1977 c.859 §1; 1979 c.762 §3; 1985 c.167 §2]
OR Rev Stat § 311.704 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.704 - Claim to defer special assessment for local improvement.

(1) On or before September 29, 2011, a taxpayer may file a claim to defer payment of the amount of special assessment for local improvement assessed or reassessed to the taxpayer’s homestead with the officer in charge of the bond lien docket or assessment lien record. The effect of filing the claim shall be to defer payment of the amount of special assessment for local improvement determined under ORS 311.702. The claim for deferral shall be effective for the calendar year for which it is filed and for each subsequent year until the occurrence of one or more of the events described in ORS 311.716. (2) If a guardian or conservator has been appointed for a taxpayer otherwise qualified to obtain the deferral of payment of special assessment for local improvement amounts accorded under ORS 311.702 to 311.735, the guardian or conservator may act for the taxpayer in complying with ORS 311.702 to 311.735. (3) A taxpayer who claims the deferral under ORS 311.702 to 311.735 may not claim a deferral or other similar assistance available under local law. [1977 c.859 §2; 1979 c.762 §4; 1985 c.167 §3; 1997 c.154 §12; 2011 c.723 §19]
OR Rev Stat § 311.705 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.705

[Renumbered 311.785]
OR Rev Stat § 311.708 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.708 - Claim form; filing date.

(1) A claim for deferral under ORS 311.704 shall be in writing on a form prescribed by the Department of Revenue and shall: (a) Describe the homestead. (b) Recite facts establishing the eligibility for the deferral under the provisions of ORS 311.702 to 311.735 including facts that establish that the household income as defined in ORS 311.666 of the taxpayer, or in the case of two or more taxpayers claiming the deferral jointly, was less than the amount required under ORS 311.706 for the calendar year immediately preceding the calendar year in which the claim is filed. (c) Have attached any documentary proof required by the department to show that the requirements of ORS 311.702 to 311.735 have been met. (2) There shall be annexed to the claim a statement verified by a written declaration of the applicant making the claim to the effect that the statements contained in the claim are true. (3) The claim shall incorporate the terms or have annexed thereto a certified copy of the agreement for payment of the special assessment for local improvement in installments. The claim shall be filed on or after October 1 and before December 1 of the calendar year in which the deferral is first claimed. (4) Any person aggrieved by the denial of a claim for deferral of special assessments for local improvements or disqualification from deferral of special assessments for local improvements may appeal in the manner provided by ORS 305.404 to 305.560. [1977 c.859 §4; 1985 c.167 §5; 1987 c.512 §6; 1993 c.19 §13; 1995 c.650 §79; 1997 c.154 §§14,15; 2001 c.753 §31; 2015 c.348 §14]
OR Rev Stat § 311.710 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.710

[Renumbered 311.790]
OR Rev Stat § 311.715 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.715

[Amended by 1961 c.362 §1; 1965 c.344 §38; renumbered 311.795]
OR Rev Stat § 311.716 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.716 - Events requiring payment of deferred special assessment; duty to inform Department of Revenue.

(1) Subject to ORS 311.721, all deferred special assessments for local improvement, including accrued interest, become payable as provided in ORS 311.718 when: (a) The taxpayer who claimed deferral of collection of special assessment for local improvement on the homestead dies. (b) The homestead with respect to which deferral of collection of special assessment for local improvement is claimed is sold, or a contract to sell is entered into, or some person other than the taxpayer who claimed the deferral becomes the owner of the property. (c) The homestead with respect to which deferral of special assessment for local improvement is claimed is no longer the homestead of the taxpayer who claimed the deferral, except in the case of a taxpayer required to be absent from the homestead by reason of health. (2) The taxpayer or the taxpayer’s representative shall have a duty to inform the Department of Revenue of the occurrence of an event described in this section on or before December 31 following the event’s occurrence. [1977 c.859 §6; 1985 c.167 §7; 1997 c.154 §18]
OR Rev Stat § 311.717 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.717

[Formerly 606.240; renumbered 311.800]
OR Rev Stat § 311.718 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.718 - Time for payments; delinquency.

(1) Except as provided in ORS 311.722, when any of the circumstances listed in ORS 311.716 occurs, the amounts of deferred special assessment for local improvement, including accrued interest, shall be due and payable on August 15 of the year following the calendar year in which the circumstance occurs, except as provided in ORS 311.721. (2) If the amounts falling due as provided in this section are not paid on the indicated due date, the amounts shall be deemed delinquent as of that date and the homestead shall become subject to foreclosure as provided in ORS 311.711. [1977 c.859 §7; 1985 c.167 §8]
OR Rev Stat § 311.720 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.720

[Amended by 1967 c.421 §199; renumbered 311.804]
OR Rev Stat § 311.721 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.721 - Election by spouse to continue deferral.

(1) Notwithstanding ORS 311.716 and 311.718, when one of the circumstances listed in ORS 311.716 occurs, the spouse of the taxpayer who claimed the deferral may elect to continue the homestead in its deferred status if: (a) The spouse of the taxpayer is or will be 60 years of age or older not later than six months from the day the circumstances listed in ORS 311.716 occur; and (b) The homestead is the homestead of the spouse of the taxpayer and meets the requirements of ORS 311.706. (2) The election under subsection (1) of this section to continue the property in its deferred status by the spouse shall be filed in the same manner as a claim for deferral is filed under ORS 311.704, not later than August 15 of the year following the calendar year in which the circumstances listed in ORS 311.716 occur. Thereupon, the homestead with respect to which the deferral is claimed shall continue to be subject to special assessment deferral and the appropriate local officials shall cancel all actions taken under ORS 311.718 and make any necessary correcting entries in their records. Subject to ORS 311.729, the deferral shall continue until the special assessment for local improvement becomes delinquent under ORS 311.718. [1977 c.859 §8; 1985 c.167 §12]
OR Rev Stat § 311.722 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.722 - Extension of time for payment upon death of claimant; five-year limit; bond; interest.

(1) If the taxpayer who claimed the deferral of special assessment for local improvement dies, or if a spouse who continued the deferral under ORS 311.702 to 311.735 dies, the Department of Revenue may extend the time for payment of the special assessment for local improvement and interest accruing with respect to the special assessment for local improvement becoming due and payable under ORS 311.718 if: (a) The homestead property becomes property of an individual or individuals: (A) By inheritance or devise; or (B) If the individual or individuals are heirs or devisees, as defined under ORS 111.005, in the course of settlement of the estate; (b) The individual or individuals commence occupancy of the property as a principal residence on or before August 15 of the calendar year following the calendar year of death; and (c) The individual or individuals make application to the department for an extension of time for payment of the deferred special assessment for local improvement and interest prior to August 15 of the calendar year following the calendar year of death. (2)(a) Subject to paragraph (b) of this subsection, an extension granted under this section shall be for a period not to exceed five years after August 15 of the calendar year following the calendar year of death. The terms and conditions under which the extension is granted shall be in accordance with a written agreement entered into by the department and the individual or individuals. (b) An extension granted under this section shall terminate immediately if: (A) The homestead property is sold or otherwise transferred by any party to the extension agreement; (B) All of the heirs or devisees who are parties to the extension agreement cease to occupy the property as a principal residence; or (C) The homestead property, a manufactured structure or floating home, is moved out of the state. (3) If the department has reason to believe that the homestead property is not sufficient security for the deferred special assessment for local improvement and interest the department may require the individual or individuals to furnish a bond conditioned upon payment of the amount extended in accordance with the terms of the extension. The bond shall not exceed in amount double the special assessment for local improvement with respect to which extension is granted. (4) During the period of extension, and until paid the deferred special assessment for local improvement shall continue to accrue interest in the same manner and at the same rate as provided under ORS 311.674 (3). No interest shall accrue upon interest. [1985 c.167 §10]
OR Rev Stat § 311.723 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.723 - Voluntary payment of deferred special assessment.

(1) Subject to subsection (2) of this section, all or part of the amounts of deferred special assessment for local improvement, and accrued interest, may at any time be paid to the Department of Revenue by: (a) The taxpayer who filed the claim for deferral or the taxpayer’s spouse. (b) The next of kin of the taxpayer who filed the claim for deferral, the taxpayer’s heir at law, the taxpayer’s child or any person having or claiming a legal or equitable interest in the property. (2) A person referred to in subsection (1)(b) of this section may make the payments only if no objection is made by the taxpayer who filed the claim for deferral within 30 days after the department deposits in the mail notice to the taxpayer who filed the claim that the payment has been tendered. (3) Any payments made under this section shall be applied first against accrued interest and any remainder against the deferred special assessment for local improvement. A payment made pursuant to this section does not affect the deferred status of the homestead. Unless otherwise provided by law, the payment does not give the person paying the deferred special assessment any interest in the property or any claim against the estate, in the absence of a valid agreement to the contrary. [1977 c.859 §9; 1985 c.167 §13]
OR Rev Stat § 311.725 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.725 - Disposition of collected special assessments; reimbursement of state.

(1) When any deferred special assessment for local improvement, including accrued interest, is collected, the moneys shall be credited to a special account and the appropriate entries shall be made evidencing payment on the bond lien docket or assessment lien record. The appropriate local officer shall remit the amount of deferred special assessment, and accrued interest, to the Department of Revenue. The remittance shall be accompanied by an explanation giving a description of the homestead for which the special assessment for local improvement was collected, and a statement of the special assessment amounts and the accrued interest amounts collected. (2) The department shall enter the amount received against the accounts which have been set up for the special assessment deferred properties. The amount received shall be credited as provided in ORS 311.701. [1977 c.859 §10; 1979 c.762 §7; 1983 c.550 §15]
OR Rev Stat § 311.727 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.727 - Deferred special assessments uncollected after foreclosure; reimbursement of state by taxing units.

(1) At the time that a homestead that is the subject of special assessment deferral is deeded to a unit of local government at the close of collection proceedings, the appropriate officer of the local government unit shall pay to the Department of Revenue out of the general fund of the local government unit the amount of deferred special assessment, and accrued interest, which was not collected in the same manner as other deferred special assessments for local improvement are paid over to the department when collected. (2) Any amount paid over to the department under subsection (1) of this section, if later collected, shall be paid to reimburse the general fund of the local government unit and the necessary entries shall be made upon the special assessment records. [1977 c.859 §11]
OR Rev Stat § 311.729 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.729 - Limitations on effect of ORS 311.702 to 311.735.

Nothing in ORS 311.702 to 311.735 is intended to or shall be construed to: (1) Prevent the collection, by foreclosure, of delinquent property taxes which have become a lien against the homestead that is the subject of special assessment deferral provided in ORS 311.702 to 311.735. (2) Prevent the granting of deferral of property taxes pursuant to ORS 311.666 to 311.701. (3) Affect any provision of a mortgage or other instrument relating to the homestead. (4) Prevent the collection, by appropriate collection proceeding, of delinquent special assessment installments which are a lien against the homestead but which have not been deferred as provided in ORS 311.702 to 311.735. Upon determination by the local government unit that any nondeferred installment is in default, the whole sum, including deferred amounts of the special assessment for local improvement shall become due and payable at once. [1977 c.859 §12]
OR Rev Stat § 311.730 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.730 - Payments by state to local officers; dates of payment; small special assessment amounts prepaid.

(1) Upon receipt of the information needed to make payments of the deferred special assessment amounts, the Department of Revenue shall make payment to the appropriate local officer. Payment shall be made from the revolving account established under ORS 311.701. Based on the information received, the department shall pay: (a) All deferred special assessment amounts accruing between January 1 and June 30 of the year on or before August 1; (b) All deferred special assessment amounts accruing between July 1 and December 31 of the year on or before February 1; and (c) The special assessment improvement amount balance, including amounts of the special assessment not yet due and payable, that is attributable to a single homestead that has been granted deferral under ORS 311.702 to 311.735, if the special assessment improvement amount is less than $1,000 for the year in which deferral is first claimed. (2) The department shall maintain accounts for each specially assessed deferred property and shall accrue interest on the gross amount of special assessment for local improvement advanced. [1977 c.859 §13; 1980 c.19 §9; 1983 c.550 §16; 1997 c.154 §19]
OR Rev Stat § 311.731 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.731 - Remittance to state of prepaid amounts when deferral ends.

(1) When an event described under ORS 311.716 occurs with respect to a homestead for which the Department of Revenue has prepaid special assessment improvement amounts under ORS 311.730 (1)(c), the appropriate local officer shall remit to the department the amount of the prepayment. (2) The remittance shall be made on or before August 15 of the year following the calendar year in which the event occurs, in an amount equal to the amount of the prepayment not yet due and payable on the date of the remittance, plus accrued interest on that amount. (3) The department shall enter the amount received against the account that has been set up for special assessment deferred property. The amount received shall be credited as provided in ORS 311.701. [1997 c.154 §23]
OR Rev Stat § 311.732 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.732 - Deed or contract clauses prohibiting application for deferral are void.

After September 20, 1985, it shall be unlawful for any mortgage trust deed or land sale contract to maintain a clause or statement which prohibits the owner from applying for the benefits of the deferral of special assessment for local improvement as provided in ORS 311.702 to 311.735. Any such clause or statement in a mortgage trust deed or land sale contract executed after September 20, 1985, shall be void. [1985 c.167 §11]