(1) "Department" means the Department of Revenue.
(2) "Homestead" has the meaning given that term in ORS 311.666.
(3) "Special assessment for local improvement" means an amount specially assessed or reassessed to the homestead to defray the cost of an improvement of the nature described in ORS 223.387 and assessed or reassessed on the basis of benefit.
(4) "Special assessment improvement amounts" or "amount of special assessment for local improvement" means the unpaid installments of the special assessment due and payable at the time application for deferral is made or becoming due at any time thereafter while deferral is effective, plus interest attributable to the installments. If the amount of special assessment for local improvement or any installment thereof has become delinquent at the time of initial application for deferral, the terms include any delinquent installments and interest, penalties or costs imposed as a result of the delinquency, which amounts shall be considered payable at the time claim for deferral is made.
(5) "Taxpayer" means an individual who has filed a claim for deferral under ORS 311.704 or two or more individuals who have jointly filed a claim for deferral under ORS 311.704. [1977 c.859 §1; 1979 c.762 §3; 1985 c.167 §2]
Copyright ©2024 LegalFix. All rights reserved. LegalFix is not a law firm, is not licensed to practice law, and does not provide legal advice, services, or representation. The information on this website is an overview of the legal plans you can purchase—or that may be provided by your employer as an employee benefit or by your credit union or other membership group as a membership benefit.
LegalFix provides its members with easy access to affordable legal services through a network of independent law firms. LegalFix, its corporate entity, and its officers, directors, employees, agents, and contractors do not provide legal advice, services, or representation—directly or indirectly.
The articles and information on the site are not legal advice and should not be relied upon—they are for information purposes only. You should become a LegalFix member to get legal services from one of our network law firms.
You should not disclose confidential or potentially incriminating information to LegalFix—you should only communicate such information to your network law firm.
The benefits and legal services described in the LegalFix legal plans are not always available in all states or with all plans. See the legal plan Benefit Overview and the more comprehensive legal plan contract during checkout for coverage details in your state.
Use of this website, the purchase of legal plans, and access to the LegalFix networks of law firms are subject to the LegalFix Terms of Service and Privacy Policy.