Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 311 - COLLECTION OF PROPERTY TAXES
Section 150-311-0710 - Voluntary Payments on Property Tax Deferral Accounts
Universal Citation: OR Admin Rules 150-311-0710
Current through Register Vol. 63, No. 9, September 1, 2024
(1) When the department receives voluntary payments, it will apply the payments in the following order:
(a) Against all accrued interest first;
(b) Then to the deferral tax
balance until fully paid; and
(c)
Lastly to the lien recording and release fees.
(2) Subject to ORS 311.684 and 311.686(2), when the department receives full payment on the account and a written statement from the taxpayer asking for removal of the property from the deferral, the department will release the lien against the property. When the department receives full payment on a disqualified account, the department will release the lien against the property.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 311.690
Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
