As used in ORS 311.666 to 311.701:
(1) “Department” means the Department of Revenue.
(2) “Homestead” means the owner occupied principal dwelling, either real or personal property, owned by the taxpayer and the tax lot upon which it is located. If the homestead is located in a multiunit building, the homestead is the portion of the building actually used as the principal dwelling and its percentage of the value of the common elements and of the value of the tax lot upon which it is built. The percentage is the value of the unit consisting of the homestead compared to the total value of the building exclusive of the common elements, if any.
(3) “Person with a disability” means a person who has been determined to be eligible to receive or who is receiving federal Social Security benefits due to disability or blindness, including a person who is receiving Social Security survivor benefits in lieu of Social Security benefits due to disability or blindness.
(4) “Taxpayer” means an individual who has filed a claim for deferral under ORS 311.668 or individuals who have jointly filed a claim for deferral under ORS 311.668.
(5) “Tax-deferred property” means the property upon which taxes are deferred under ORS 311.666 to 311.701.
(6) “Taxes” or “property taxes” means ad valorem taxes, assessments, fees and charges entered on the assessment and tax roll. [1963 c.569 §7; 1977 c.160 §1; 1983 c.550 §1; 1999 c.1097 §1; 2001 c.184 §1; 2007 c.70 §77]
Section: Previous 311.650 311.655 311.656 311.657 311.658 311.660 311.662 311.666 311.668 311.670 311.672 311.673 311.674 311.675 311.676 NextLast modified: August 7, 2008