311.684
Circumstances 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]
Notes of Decisions
Azar v. Dept. of Rev., 21 Or. Tax 302 (Or. T.C. 2013).
· cites it 11× “Consistent with ORS 311.684, the notice informed taxpayer that she now had to pay her previously deferred property taxes along with those owed for the 2009-10 tax year.”
Hannah v. Washington Cnty. Assessor (Or. T.C. 2016).
· cites it 19× “684(2) Applies The second issue before the court is whether the repayment provisions of ORS 311.684 were triggered when the trust became irrevocable.”
Hannah v. Washington Cnty. Assessor & Dept. of Rev. (Or. T.C. 2016).
· cites it 11× “ANALYSIS The issue before the court is whether a change of ownership has occurred requiring payment of deferred tax and interest under ORS 311.684, which provides in relevant part: “All deferred property taxes, including accrued interest, become payable * * * when: “* * * * *…”
Moser v. Baker Cnty. Assessor (Or. T.C. 2016).
· cites it 2× “670(6) and the Plaintiff no longer faces immediate repayment of deferred tax and interest under ORS 311.684.” At the time for the scheduled trial, the parties agreed that the change in Plaintiff’s deferral status described in the Department’s Status Report resolved this appeal.”
McWhirter v. Dept. of Rev. (Or. T.C. 2015).
· cites it 3× “” In its Motion, Defendant stated: “• [Defendant] disqualified the deferral account because the property ownership was transferred and the other owner was not an applicant for deferral as required under ORS 311.684(2). “• [Plaintiff] has since corrected the ownership record…”
Dep't of Revenue v. Kelly, 19 Or. Tax 559 (Or. T.C. 2009).
· cites it 2× “Thus, in ORS 311.684 and ORS 311.688, which together provide that the death of one spouse who has claimed deferral causes deferred taxes to become payable, a surviving spouse who has not claimed deferral may make a claim for deferral within a prescribed time.”
— Or. Rev. Stat. § 311.684(1) — 1 case
Dep't of Revenue v. Kelly, 19 Or. Tax 559 (Or. T.C. 2009).
“Thus, in ORS 311.684 and ORS 311.688, which together provide that the death of one spouse who has claimed deferral causes deferred taxes to become payable, a surviving spouse who has not claimed deferral may make a claim for deferral within a prescribed time.”
— Or. Rev. Stat. § 311.684(2) — 3 cases
Hannah v. Washington Cnty. Assessor (Or. T.C. 2016).
“684(2) Applies The second issue before the court is whether the repayment provisions of ORS 311.684 were triggered when the trust became irrevocable.”
Hannah v. Washington Cnty. Assessor & Dept. of Rev. (Or. T.C. 2016).
“ANALYSIS The issue before the court is whether a change of ownership has occurred requiring payment of deferred tax and interest under ORS 311.684, which provides in relevant part: “All deferred property taxes, including accrued interest, become payable * * * when: “* * * * *…”
McWhirter v. Dept. of Rev. (Or. T.C. 2015).
“” In its Motion, Defendant stated: “• [Defendant] disqualified the deferral account because the property ownership was transferred and the other owner was not an applicant for deferral as required under ORS 311.684(2). “• [Plaintiff] has since corrected the ownership record…”
— Or. Rev. Stat. § 311.684(3) — 2 cases
Azar v. Dept. of Rev., 21 Or. Tax 302 (Or. T.C. 2013).
“Consistent with ORS 311.684, the notice informed taxpayer that she now had to pay her previously deferred property taxes along with those owed for the 2009-10 tax year.”
Moser v. Baker Cnty. Assessor (Or. T.C. 2016).
“670(6) and the Plaintiff no longer faces immediate repayment of deferred tax and interest under ORS 311.684.” At the time for the scheduled trial, the parties agreed that the change in Plaintiff’s deferral status described in the Department’s Status Report resolved this appeal.”
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