Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 311 - COLLECTION OF PROPERTY TAXES
Section 150-311-0670 - Deferred Taxes Paid by the Department
Universal Citation: OR Admin Rules 150-311-0670
Current through Register Vol. 63, No. 9, September 1, 2024
(1) When the department makes a deferral account payment to the county, the department will pay 97% of the amount of the tax assessed, and the county must credit that amount as full payment of such taxes, regardless of whether the department's payment is before, on or after the payment deadline.
(2) The county may not charge the department interest on any deferral account payment.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 311.676
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