reglab/housing_qa huggingface dataset:
OR Rev Stat § 311.658 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.658 - Collection, payment of state levy; informing State Treasurer of state levy for bonded indebtedness and interest; rules.

(1) Each of the several counties shall collect and pay over as required by law the amount apportioned as provided under ORS 311.657 and 311.375 and this section. (2) The state shall be considered a taxing district for purposes of ORS 311.105. However, the state shall not be included in any distribution of moneys (in lieu of tax or otherwise) that are required to be apportioned among and offset against the levy of one or more particular districts, but only in the distribution of those tax moneys that are used to reduce the amount of taxes extended on the roll and collected by the tax collector. (3) Notwithstanding ORS 311.385, property tax moneys collected pursuant to a state levy shall not be deposited to the unsegregated tax collections account under ORS 311.385 but shall be deposited in the county treasury and distributed as provided under ORS 311.375. (4) The state shall not be included in the percentage distribution schedule under ORS 311.390. (5) It shall not be necessary to change the values of the particular descriptions of property assessed in each of the several counties on the assessment rolls on account of a state levy of ad valorem property tax. (6) No deduction or abatement shall be made from the apportionment of any county because of the delinquency of any taxpayer, or error or omission in the assessment roll or for any other reason. (7) In exercising its supervisory powers under ORS 306.115 (1), the Department of Revenue may adopt rules governing the certification, apportionment, transmission of transcript, extension, offset, collection and distribution of the state tax levy. The Department of Revenue and the Oregon Department of Administrative Services shall develop procedures for informing the State Treasurer of the condition of any general obligation bond fund program and any state levy anticipated or made under this section. [Formerly 309.550; 1991 c.220 §3]
OR Rev Stat § 311.660 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.660 - State levy collection limited to levies for payment of bonded indebtedness and interest.

The State of Oregon shall not for any fiscal year collect a state property tax, either directly or by apportionment among the several counties, in any greater amount than it may be necessary to collect by means of such a property tax for that year to pay bonded indebtedness or the interest thereon. [Amended by 1957 s.s. c.6 §1; 2005 c.94 §64]
OR Rev Stat § 311.662 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.662 - Validity of state levy for payment of bonded indebtedness and interest; effect of certification, levy, apportionment or collection proceeding or procedure.

The validity of any certification, levy, apportionment or collection made pursuant to ORS 291.342, 291.445, 311.375, 311.657 or 311.658 shall not be dependent upon nor be affected by the validity or regularity of any proceeding or procedural activity relating thereto. Any certification required by ORS 291.445 and any transcript pursuant to ORS 311.657 shall contain recitals that they are issued pursuant to ORS 291.342, 291.445, 311.375, 311.657 and 311.658 and such recitals shall be conclusive evidence of their validity and of the regularity of their issuance. [1991 c.220 §5]
OR Rev Stat § 311.673 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.673 - State liens against tax-deferred property.

(1) The Department of Revenue shall have a lien against tax-deferred property for payment of deferred taxes plus interest on the deferred taxes and any fees paid by the department in connection with the filing, recording, release or satisfaction of the lien. The liens for deferred taxes shall attach to the property on July 1 of the year in which the taxes were assessed. The deferred property tax liens shall have the same priority as other real property tax liens except that the lien of mortgages, trust deeds or security interests that is filed, recorded or noted on any certificate of title or in any record maintained by the Department of Consumer and Business Services pursuant to ORS 446.566 to 446.646 prior in time to the attachment of the lien for deferred taxes shall be prior to the liens for deferred taxes. (2) The deferred property tax lien may be foreclosed by the department as if it were a purchase money mortgage under ORS chapter 88. The court may award reasonable attorney fees to the department if the department prevails in a foreclosure action under this section. The court may award reasonable attorney fees to a defendant who prevails in a foreclosure action under this section if the court determines that the department had no objectively reasonable basis for asserting the claim or no reasonable basis for appealing an adverse decision of the trial court. (3) Receipts from foreclosure proceedings shall be credited in the same manner as other repayments of deferred property taxes under ORS 311.701. (4) This section applies only to deferred property tax liens arising prior to October 3, 1989. [1977 c.160 §15; 1981 c.897 §47; 1983 c.550 §13; 1985 c.140 §1; 1989 c.948 §1; 1995 c.526 §1; 1995 c.696 §20; 2007 c.363 §1]
OR Rev Stat § 311.674 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.674 - Listing of tax-deferred property; interest accrual.

(1) If eligibility for deferral of homestead property is established as provided in ORS 311.666 to 311.701, the Department of Revenue shall notify the county assessor and the county assessor shall show on the current ad valorem assessment and tax roll that the property is tax-deferred property by an entry clearly designating the property as tax-deferred property. (2) When requested by the department, the tax collector shall send to the department the tax statement for each tax-deferred property as soon as the taxes are extended upon the roll. (3) Interest shall accrue on the actual amount of taxes advanced to the county for the tax-deferred property at the rate of six percent per annum. (4)(a) For property taxes deferred after October 3, 1979, the state liens provided by ORS 311.673 and 311.679 and recorded under ORS 311.675 shall be for the actual amount of taxes advanced to the counties and not for the gross amount of taxes for which the property would be liable as shown on the tax statement for each tax-deferred property. (b) For taxes deferred prior to October 3, 1979, the lien under ORS 311.673 is for the gross amount of taxes extended upon the tax roll against each tax-deferred property and interest shall continue to accrue on the gross amount of taxes rather than on the actual amount of taxes paid to the county. [1963 c.569 §11; 1971 c.572 §1; 1977 c.160 §5; 1979 c.678 §1; 1989 c.948 §4; 2011 c.723 §5; 2014 c.41 §1]
OR Rev Stat § 311.676 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.676 - State to pay counties amount equivalent to deferred taxes.

(1) Upon determining the amount of deferred taxes on tax-deferred property for the tax year, subject to available funds, the Department of Revenue shall pay to the respective county tax collectors an amount equivalent to the deferred taxes, less three percent, from the revolving account established under ORS 311.701. (2) The department shall maintain accounts for each deferred property and shall accrue interest only on the actual amount of taxes advanced to the county. [1963 c.569 §24; 1967 c.335 §35; 1967 c.494 §1; 1971 c.572 §2; 1977 c.160 §6; 1979 c.678 §2; 1980 c.19 §8; 1983 c.550 §14; 1999 c.1097 §4; 2001 c.184 §2; 2001 c.753 §27; 2011 c.723 §6]
OR Rev Stat § 311.678 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.678 - Annual notice to taxpayer claiming deferral in current tax year.

(1) On or before December 15 of each year, the Department of Revenue shall send a notice to each taxpayer who has claimed deferral of property taxes for the current tax year. The notice shall: (a) Inform the taxpayer that the property taxes have or have not been deferred in the current year. (b) Show the total amount of deferred taxes remaining unpaid since initial application for deferral and the interest accruing therein to November 15 of the current year. (c) Inform the taxpayer that voluntary payment of the deferred taxes may be made at any time to the Department of Revenue. (d) Contain any other information that the department considers necessary to facilitate administration of the homestead deferral program. (2) The department shall give the notice required under subsection (1) of this section by an unsealed postcard or other form of mail sent to the residence address of the taxpayer as shown in the claim for deferral or as otherwise determined by the department to be the correct address of the taxpayer. [1963 c.569 §12; 1971 c.572 §3; 1977 c.160 §7; 1983 c.550 §10; 1989 c.948 §13; 1997 c.170 §25; 2015 c.348 §12]
OR Rev Stat § 311.681 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.681 - Request for retroactive deferral.

(1) Notwithstanding ORS 311.672, if an individual (or two or more individuals jointly) who has elected to defer homestead property taxes in a prior tax year has not filed a timely claim for deferral for one or more tax years succeeding the year in which property taxes were initially deferred under ORS 311.666 to 311.701, then the individual may request that the Director of the Department of Revenue grant a retroactive deferral of property taxes on the property. A spouse who is eligible to make the election under ORS 311.688 may also request a grant of retroactive deferral under this section. (2) The director may, in the discretion of the director, grant or deny the retroactive deferral of property taxes. No appeal from a decision of the director under this section may be made. (3) The director shall not grant a retroactive deferral of property taxes if, in any intervening year between the year in which deferral was last granted to the property and the last year for which retroactive deferral is being requested, the property would not have been eligible for deferral had the claim for deferral been timely filed. (4) If the director grants a retroactive deferral of property taxes under this section, the department shall pay to the county tax collector an amount equal to the deferred taxes for each year, less three percent. Interest shall accrue on the actual amount of taxes advanced to the county. (5) The department shall have a lien against the tax-deferred property for amounts deferred under this section as provided in ORS 311.673. The lien shall attach as of July 1 of the tax year for which the payment relates. In the case of a payment representing more than one year’s property taxes, the department shall have a lien in the amount of that portion of a payment related to a particular tax year, which shall attach as of July 1 of that tax year. [1997 c.169 §2; 2011 c.723 §21]
OR Rev Stat § 311.684 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.684 - Events requiring payment of deferred tax and interest.

All deferred property taxes, including accrued interest, become payable as provided in ORS 311.686 when: (1) The taxpayer who claimed deferral of property taxes on the homestead dies or, if there was more than one claimant, the survivor of the taxpayer who originally claimed deferral of property taxes under ORS 311.668 dies. (2) Except as provided in ORS 311.683, the property with respect to which deferral of taxes is claimed is sold, or a contract to sell is entered into, or some person other than the taxpayer who claimed the deferral, including a transferee, becomes the owner of the property. (3) The tax-deferred property is no longer the homestead of the taxpayer who claimed the deferral, except in the case of a taxpayer required to be absent from such tax-deferred property by reason of health. (4) The tax-deferred property, a manufactured structure or floating home, is moved out of the state. [1963 c.569 §15; 1971 c.572 §5; 1977 c.160 §9; 1983 c.550 §5; 1997 c.169 §5; 2011 c.723 §8]
OR Rev Stat § 311.686 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.686 - Time for payments; delinquency; foreclosure.

(1) Whenever any of the circumstances listed in ORS 311.684 occurs: (a) The deferral of taxes for the assessment year in which the circumstance occurs: (A) Shall continue for the assessment year if the circumstance occurs on or after September 1. (B) Shall be discontinued for the assessment year if the circumstance occurs before September 1. (b) Except as provided in subsection (2) of this section and ORS 311.688, the amounts of deferred property taxes, including accrued interest, for all years shall be due and payable to the Department of Revenue on or before August 15 of the year following the calendar year in which the circumstance occurs. (2) If the circumstance listed in ORS 311.684 (4) occurs, the amount of deferred taxes is due and payable five days before the date of removal of the property from the state. (3) If the amounts falling due as provided in this section are not paid on or before the due date, the amounts shall be deemed delinquent as of that date and the property shall be subject to foreclosure as provided in ORS 311.673 or 311.679. [1963 c.569 §16; 1971 c.572 §6; 1977 c.160 §10; 1983 c.550 §8; 1989 c.948 §6; 2011 c.723 §9]
OR Rev Stat § 311.687 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.687 - Loss of eligibility for deferral when disability ceases; prior deferred taxes may continue deferral.

(1) Property taxes imposed on the homestead of an individual are ineligible for deferral under ORS 311.666 to 311.701 if the basis for deferral was the disability of the individual and the individual no longer has a disability and: (a) Is younger than 62 years of age; or (b) Is 62 years of age or older and filed the claim for deferral jointly with an individual who is younger than 62 years of age and who is not a person with a disability. (2) The property taxes that are ineligible for deferral under subsection (1) of this section are those property taxes attributable to the homestead of the individual for tax years beginning subsequent to the loss of disability, until the individual again qualifies for deferral under ORS 311.666 to 311.701. (3) Nothing in this section shall affect the continued deferral of taxes that have been deferred for tax years beginning prior to the loss of disability. [1999 c.1097 §6a; 2007 c.70 §80]
OR Rev Stat § 311.688 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.688 - Claim by surviving spouse or disabled heir to continue tax deferral.

(1) Notwithstanding ORS 311.684, when a taxpayer dies, the surviving spouse or disabled heir of the taxpayer who was not eligible to or did not file a claim jointly with the taxpayer may continue the property in its deferred tax status by filing a claim in the manner prescribed under ORS 311.672 if: (a)(A) The surviving spouse of the taxpayer is or will be 60 years of age or older not later than six months following the date on which the taxpayer died; or (B) The disabled heir of the taxpayer is otherwise eligible to claim deferral under ORS 311.668 (1)(a)(B); and (b) Within two years following the date on which the taxpayer died, the property is or becomes the homestead of the surviving spouse or disabled heir of the taxpayer and otherwise meets the requirements of ORS 311.670. (2)(a) A surviving spouse who does not meet the age requirements of subsection (1)(a) of this section but is otherwise qualified to continue the property in its tax-deferred status under subsection (1) of this section may continue the deferral of property taxes deferred for previous years by filing a claim in the manner prescribed under ORS 311.672. (b) If a surviving spouse eligible for and continuing the deferral of taxes previously deferred under this subsection becomes 62 years of age prior to April 15 of any year, the surviving spouse may continue the deferral of previous years’ taxes deferred under this subsection and may elect to defer the current assessment year’s taxes on the homestead by filing a claim in the manner prescribed under ORS 311.672. (c) After a claim is filed under paragraph (b) of this subsection, payment of the taxes levied on the homestead and deferred under this subsection and payment of taxes levied on the homestead in the current assessment year and in future years may be deferred under ORS 311.666 to 311.701. (3)(a) Initial claims made pursuant to this section may not be filed late under ORS 311.672. (b) Notwithstanding paragraph (a) of this subsection, if the Department of Revenue determines that good and sufficient cause exists for the failure of a surviving spouse or disabled heir to file a claim under this section on or before April 15, the claim may be filed within 180 days after notice of taxes due and payable under ORS 311.686 is sent by the department to the taxpayer or surviving spouse or disabled heir. [1963 c.569 §17; 1977 c.160 §11; 1983 c.550 §9; 2011 c.723 §10; 2015 c.309 §5; 2021 c.535 §7]
OR Rev Stat § 311.689 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.689 - Certification of continuing eligibility.

(1) The Department of Revenue shall certify the eligibility of each homestead granted, and the respective taxpayers claiming, deferral under ORS 311.666 to 311.701, not less than once every three years. (2) The department shall notify the taxpayers in writing of the obligation to certify eligibility under this section and the taxpayers shall respond, by the means prescribed by the department, within 65 days after the department sends the notification. (3) If the Department of Revenue has not received a response from the taxpayers within 35 days after sending the notification, the department shall, as soon as practicable, electronically notify an office of the Aging and Disability Resource Connection in the county in which the homestead is located or the seniors and people with disabilities division of the Department of Human Services that the taxpayers have failed to respond to the notice as required under subsection (2) of this section. The Department of Revenue may identify the taxpayers by name, address and phone number if available. (4)(a) Notwithstanding ORS 311.672 (3)(c), a homestead shall be ineligible for deferral for the next following property tax year if: (A) The department receives information showing that the homestead is not eligible for, or the taxpayers are not eligible to claim, the deferral; or (B) The Department of Revenue has not received a response to the notice sent under subsection (2) of this section within 30 days after notifying the office of the Aging and Disability Resource Connection or the seniors and people with disabilities division of the Department of Human Services under subsection (3) of this section. (b) This subsection does not preclude the grant of deferral to an eligible homestead in any subsequent property tax year for which an eligible claimant files a timely application under ORS 311.672. [1989 c.948 §12; 1995 c.803 §4; 1997 c.839 §47; 1999 c.90 §36; 1999 c.1097 §7; 2001 c.660 §31; 2003 c.77 §9; 2005 c.832 §21; 2007 c.614 §9; 2008 c.45 §10; 2009 c.5 §20; 2009 c.909 §20; 2010 c.82 §20; 2011 c.723 §11; 2012 c.13 §4; 2013 c.31 §4; 2015 c.309 §3]
OR Rev Stat § 311.690 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.690 - Voluntary payment of deferred tax and interest.

(1) All payments of deferred taxes shall be made to the Department of Revenue. (2) Subject to subsection (3) of this section, all or part of the deferred taxes and accrued interest may at any time be paid to the department by: (a) The taxpayer or the spouse of the taxpayer. (b) The next of kin of the taxpayer, heir at law of the taxpayer, child of the taxpayer or any person having or claiming a legal or equitable interest in the property. (3) A person listed in subsection (2)(b) of this section may make payments of deferred taxes under this section only if no objection is made by the taxpayer within 30 days after the department deposits in the mail notice to the taxpayer of the fact that payment of deferred taxes has been tendered. (4) Any payment made under this section shall be applied first against accrued interest and any remainder against the deferred taxes. Payment of deferred taxes does not affect the deferred tax status of the property. Unless otherwise provided by law, payment of deferred taxes does not give the person paying the taxes any interest in the property or any claim against the estate, in the absence of a valid agreement to the contrary. (5) When the deferred taxes and accrued interest are paid in full and the property is no longer subject to deferral, the department shall prepare, file and record documents necessary to effect a release or satisfaction of deferred property tax lien. [1963 c.569 §18; 1977 c.160 §12; 2007 c.363 §4]
OR Rev Stat § 311.693 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.693 - Application to delay foreclosure; appeals.

(1) Delay in foreclosure on account of delinquent taxes as provided in ORS 311.691 may not be granted unless the owner of the tax-deferred homestead files an application for the delay with the county assessor prior to the date the period of redemption expires under ORS 312.120. (2)(a) Upon receipt of an application under subsection (1) of this section, the county assessor shall approve or deny the application. (b) If the application is denied, the owner may appeal to the circuit court in the county where the tax-deferred homestead property is located within 90 days after notice in writing of the denial is mailed to the owner by the county assessor. (c) Orders of the circuit court in an appeal taken under this subsection may be appealed to the Court of Appeals within the time and in the manner provided under ORS 312.210. [1983 c.793 §3; 2011 c.723 §13; 2021 c.535 §12]
OR Rev Stat § 311.694 (2021)
2021 Oregon Revised Statutes|Volume : 08 - Revenue and Taxation|Chapter 311 - Collection of Property Taxes|Section 311.694 - Reimbursement of state for taxes uncollected after foreclosure.

(1) At the time that the property is deeded over to the county at the conclusion of the foreclosure proceedings pursuant to ORS 312.200 the county court shall order the county treasurer to pay to the Department of Revenue from the unsegregated tax collections account the amount of uncollected deferred taxes and any interest that accrued prior to August 15 of the year in which the deferred taxes first became delinquent, or that accrues after the property is deeded to the county, and that has not been collected. (2) Immediately upon payment, the county treasurer shall notify the tax collector of the amount paid to the department for the property which has been deeded to the county pursuant to ORS 312.200. [1963 c.569 §20; 1977 c.160 §13; 1985 c.162 §9; 2021 c.535 §16]