Or. Rev. Stat. » Oregon Revised Statutes

Or. Rev. Stat. § 311.678

Annual notice to taxpayer claiming deferral in current tax year

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      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]

Notes of Decisions
Cited in 4 cases, 1973–2017 · leading case: Safransky v. Multnomah County Assessor
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Safransky v. Multnomah County Assessor (2012) ortc · cites it 4× “The difference is, nevertheless, immaterial because both notice dates are well before the December 15 deadline under ORS 311.678. DECISION TC-MD 120303N 4 The application of Oregon Laws 2012, chapter 13, section 7(1), is limited to property “[t]hat had been granted deferral…”
Forrester v. Polk County Assessor (2013) ortc · cites it 2× “” Stevens testified that Plaintiff telephoned Defendant in September, October, and November 2012, asking about 2012 legislative changes allowing taxpayers who had been removed from the deferral program solely because they had a reverse mortgage on their homestead to a…”
May v. Washington County Assessor and Dept. of Rev. (2017) ortc “See ORS 311.678(1)(c), 311.679(8), and 311.690.”
Oregon Portland Cement Co. v. Department of Revenue (1973) ortc “A similar provision was once a part of the exemption of unzoned farmland in ORS 308.”
— Or. Rev. Stat. § 311.678(1) — 2 cases
Safransky v. Multnomah County Assessor (2012) ortc “The difference is, nevertheless, immaterial because both notice dates are well before the December 15 deadline under ORS 311.678. DECISION TC-MD 120303N 4 The application of Oregon Laws 2012, chapter 13, section 7(1), is limited to property “[t]hat had been granted deferral…”
Forrester v. Polk County Assessor (2013) ortc “” Stevens testified that Plaintiff telephoned Defendant in September, October, and November 2012, asking about 2012 legislative changes allowing taxpayers who had been removed from the deferral program solely because they had a reverse mortgage on their homestead to a…”
— Or. Rev. Stat. § 311.678(1)(c) — 1 case
May v. Washington County Assessor and Dept. of Rev. (2017) ortc “See ORS 311.678(1)(c), 311.679(8), and 311.690.”
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