Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 311 - COLLECTION OF PROPERTY TAXES
Section 150-311-0740 - Recording Special Assessment Deferral Liens in County; Lien Constitutes Notice of State Lien
Universal Citation: OR Admin Rules 150-311-0740
Current through Register Vol. 63, No. 9, September 1, 2024
In each county in which there is deferred property for the payment of any deferred special assessment for local improvement, the department shall cause to be recorded in the mortgage book of records of the county, a list of the deferred special assessment properties. The list shall contain a description of the property as listed on the bond lien docket together with the name of the owner listed thereon.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 311.711
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