Oregon § 308A.715 Imposition of deferred additional taxes upon request of owner

Oregon Statutes

§ 308A.715 — Imposition of deferred additional taxes upon request of owner

Oregon § 308A.715

Vol.8

Title 29Revenue and Taxation

Ch. 308ALand Special Assessments

This text of Oregon § 308A.715 (Imposition of deferred additional taxes upon request of owner) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 308A.715 (2026).

Text

(1)Notwithstanding that additional taxes otherwise due under ORS 308A.703 are deferred under ORS 308A.706, the additional taxes may be imposed at any time after disqualification of the property from special assessment if the property owner so requests.

(2)A request for imposition of tax under this section shall be made in writing to the county assessor.

(3)If the request for imposition of tax under this section is made prior to August 15 of the assessment year, the additional tax shall be added to the current general property tax roll to be collected and distributed in the same manner as other real property tax. If the request for imposition of tax is made on or after August 15 of the assessment year, the additional tax shall be added to the next general property tax roll to be collecte

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(1) Notwithstanding that additional taxes otherwise due under ORS 308A.703 are deferred under ORS 308A.706, the additional taxes may be imposed at any time after disqualification of the property from special assessment if the property owner so requests.
(2) A request for imposition of tax under this section shall be made in writing to the county assessor.
(3) If the request for imposition of tax under this section is made prior to August 15 of the assessment year, the additional tax shall be added to the current general property tax roll to be collected and distributed in the same manner as other real property tax. If the request for imposition of tax is made on or after August 15 of the assessment year, the additional tax shall be added to the next general property tax roll to be collected in the same manner as other ad valorem property taxes. [1999 c.314 §38]
(Disqualification Notification Procedures)