(1) Notwithstanding that additional taxes otherwise due under ORS 308A.703 are deferred under ORS 308A.706, the additional taxes may be imposed at any time after disqualification of the property from special assessment if the property owner so requests.
(2) A request for imposition of tax under this section shall be made in writing to the county assessor.
(3) If the request for imposition of tax under this section is made prior to August 15 of the assessment year, the additional tax shall be added to the current general property tax roll to be collected and distributed in the same manner as other real property tax. If the request for imposition of tax is made on or after August 15 of the assessment year, the additional tax shall be added to the next general property tax roll to be collected in the same manner as other ad valorem property taxes. [1999 c.314 §38]
(Disqualification Notification Procedures)
Section: Previous 308A.465 308A.700 308A.703 308A.706 308A.707 308A.709 308A.712 308A.715 308A.718 308A.721 308A.724 308A.727 308A.730 308A.733 308A.740 NextLast modified: August 7, 2008