(2)(a) The recording of tax-deferred properties under subsection (1) of this section is notice that the Department of Revenue claims a lien against those properties in the amount of the deferred taxes plus interest on the deferred taxes, the cost of insurance purchased pursuant to ORS 311.670 (4)(b) and any fees paid by the department in connection with the filing, recording, release or satisfaction of the lien.
(b) If the recording of tax-deferred properties under subsection (1) of this section occurred prior to January 1, 1990, the recording is notice that the department claims a lien against those properties in the amount of the deferred taxes plus interest on the deferred taxes, the cost of insurance purchased pursuant to ORS 311.670 (4)(b) and any fees paid by the department in connection with the filing, recording, release or satisfaction of the lien, whether or not the amount of taxes and interest on the deferred taxes, the cost of insurance purchased pursuant to ORS 311.670 (4)(b) or fees is listed.
(3)(a) When an ownership document is issued under ORS 446.566 to 446.646, or issuance of the document is pending, for a tax-deferred manufactured structure assessed as personal property under ORS 308.875, the Department of Revenue shall file with the Department of Consumer and Business Services an application for notation of the deferred property tax lien as a security interest on behalf of the State of Oregon. The Department of Consumer and Business Services shall note the lien as a security interest in the same manner as other security interests in manufactured structures. A lien noted as a security interest in records maintained by the Department of Consumer and Business Services pursuant to ORS 446.566 to 446.646 shall have the same legal effect as other security interests in manufactured structures.
(b) For any other tax-deferred homestead assessed as personal property, the Department of Revenue may file notice of the deferred property tax lien as a security interest on behalf of the State of Oregon with the office of the Secretary of State or with any other designated filing office pursuant to ORS chapter 79.
(4)(a) Notwithstanding the provisions of ORS 182.040 to 182.060 and 205.320 relating to the time and manner of payment of fees to the county clerk, the department shall not be required to pay any filing, indexing or recording fees to the county in connection with the filing, recording, release or satisfaction of liens against tax-deferred properties of that county in advance or at the time entry is made. The manner of payment of the fees shall be as provided in ORS 205.395 for the payment of fees for filing, recording and making entry of warrants or orders in the County Clerk Lien Record.
(b) The Department of Revenue shall pay filing fees for any application for notation of the deferred property tax lien as a security interest in tax-deferred properties to the Department of Consumer and Business Services as provided in ORS 446.646 or in rules adopted under ORS 446.646.
(c) If the Department of Revenue files notice of the deferred property tax lien as a security interest on behalf of the State of Oregon with the office of the Secretary of State or with any other designated filing office under subsection (3) of this section, the department shall pay filing fees to the Secretary of State or to the other filing office pursuant to ORS chapter 79. [1977 c.160 §16; 1985 c.140 §2; 1989 c.948 §5; 1999 c.654 §27; 2007 c.363 §2; 2015 c.309 §6]
Structure 2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 311 - Collection of Property Taxes
Section 311.010 - "County court" defined.
Section 311.020 - Collection procedure when offices of assessor and tax collector combined.
Section 311.105 - Certificate of taxes levied or imposed; preparation; contents; delivery.
Section 311.125 - Entering delinquent taxes on tax roll.
Section 311.135 - Restoration of current assessment roll after destruction or damage.
Section 311.150 - Adding to, changing or correcting rolls by vouchers; preservation of vouchers.
Section 311.165 - Collection of taxes upon severance and removal of improvements from the land.
Section 311.175 - Loss of revenue by school taxing districts; report; calculation.
Section 311.205 - Correcting errors or omissions in rolls.
Section 311.250 - Tax statements; rules.
Section 311.265 - Payment of taxes with warrants.
Section 311.375 - Forwarding state taxes by county treasurers.
Section 311.388 - Additional taxes or penalties; deposit; distribution.
Section 311.392 - County’s option to advance to municipalities taxes levied prior to collection.
Section 311.405 - Tax as lien; priority; effect of removal, sale or transfer of personal property.
Section 311.415 - Payment of taxes before entry of judgment or order in certain causes.
Section 311.467 - Review of assessor’s action under expedited collection provisions.
Section 311.484 - Property tax bankruptcy account.
Section 311.489 - Bankruptcy collections efforts report.
Section 311.505 - Due dates; interest on late payments; discounts on early payments.
Section 311.507 - Discount allowed for certain late payments.
Section 311.508 - Disposition of interest on late payments; certification of estimated interest.
Section 311.512 - Collection of taxes on manufactured structures.
Section 311.513 - Collection of additional taxes due upon resolution of appeal.
Section 311.520 - When cities exempt from penalty and interest.
Section 311.531 - Tax collector to file annual statement compiled from tax rolls.
Section 311.545 - Notice of delinquent taxes on real property.
Section 311.547 - Notice of delinquent taxes on personal property.
Section 311.610 - Warrants to enforce payments of taxes on personal property.
Section 311.615 - Notice of warrants.
Section 311.625 - Recordation of warrant in lien record; lien on real and personal property.
Section 311.635 - Execution; release of lien.
Section 311.637 - Expiration and extension of electronic notice of warrant.
Section 311.641 - Bona fide purchaser of business personal property; release of lien.
Section 311.645 - Charging personal property taxes against real property.
Section 311.666 - Definitions for ORS 311.666 to 311.701.
Section 311.667 - Sunset of homestead deferral program.
Section 311.670 - Eligibility of property.
Section 311.673 - State liens against tax-deferred property.
Section 311.674 - Listing of tax-deferred property; interest accrual.
Section 311.675 - Recording liens; recording constitutes notice of state lien.
Section 311.676 - State to pay counties amount equivalent to deferred taxes.
Section 311.678 - Annual notice to taxpayer claiming deferral in current tax year.
Section 311.679 - Estimate of deferred taxes; lien; foreclosure; voluntary payment.
Section 311.681 - Request for retroactive deferral.
Section 311.684 - Events requiring payment of deferred tax and interest.
Section 311.686 - Time for payments; delinquency; foreclosure.
Section 311.688 - Claim by surviving spouse or disabled heir to continue tax deferral.
Section 311.689 - Certification of continuing eligibility.
Section 311.690 - Voluntary payment of deferred tax and interest.
Section 311.691 - Taxes unpaid before deferral as lien; effect on foreclosure; exceptions.
Section 311.693 - Application to delay foreclosure; appeals.
Section 311.694 - Reimbursement of state for taxes uncollected after foreclosure.
Section 311.695 - Joint and several liability of transferees for deferral amounts.
Section 311.696 - Limitations on effect of ORS 311.666 to 311.701.
Section 311.701 - Senior Property Tax Deferral Revolving Account; sources; uses.
Section 311.702 - Definitions for ORS 311.702 to 311.735.
Section 311.704 - Claim to defer special assessment for local improvement.
Section 311.706 - Requirements for deferral.
Section 311.708 - Claim form; filing date.
Section 311.718 - Time for payments; delinquency.
Section 311.721 - Election by spouse to continue deferral.
Section 311.723 - Voluntary payment of deferred special assessment.
Section 311.725 - Disposition of collected special assessments; reimbursement of state.
Section 311.729 - Limitations on effect of ORS 311.702 to 311.735.
Section 311.731 - Remittance to state of prepaid amounts when deferral ends.
Section 311.740 - Definitions for ORS 311.740 to 311.780.
Section 311.745 - Election to defer taxes in disaster area; eligibility.
Section 311.750 - Qualifications.
Section 311.755 - Time for payment; interest on deferred taxes; delinquency.
Section 311.759 - Voluntary payment; satisfaction of deferred property tax lien.
Section 311.761 - Recordation of tax deferred properties; recording constitutes notice of lien.
Section 311.771 - Liens; priority; foreclosure proceeding.
Section 311.775 - Notice of deferral to assessor by department; rate of interest on deferred taxes.
Section 311.780 - Payment of tax deferred amounts to county by state; availability of moneys.
Section 311.790 - Cancellation of uncollectible property tax.
Section 311.807 - Refund reserve account; deposits; payment of refunds; rules.
Section 311.808 - When refund on real property, manufactured structure or floating home prohibited.
Section 311.812 - No interest on refunds under ORS 311.806; exceptions; rate.
Section 311.814 - Appeal of large amounts of value; reserve account for refunds.
Section 311.855 - Definitions for ORS 311.850 to 311.870.
Section 311.860 - Agreement for prepayment; contents; filing; certificate of payment.