(1) A taxpayer’s claim for deferral under ORS 311.668 shall be in writing on a form supplied by the Department of Revenue and shall:
(a) Describe the homestead.
(b) Recite facts establishing the eligibility for the deferral under the provisions of ORS 311.666 to 311.701, including facts that establish that the household income as defined in ORS 310.630 of the individual, or in the case of two or more individuals claiming the deferral jointly, of all of the individuals together was, for the calendar year immediately preceding the calendar year in which the claim is filed, less than or equal to the maximum household income that may be incurred under an allowable claim for deferral, as provided in ORS 311.668.
(c) Have attached any documentary proof required by the department to show that the requirements of ORS 311.666 to 311.701 have been met.
(2) There shall be annexed to the claim a statement verified by a written declaration of the applicant making the claim to the effect that the statements contained in the claim are true. [1963 c.569 §10; 1977 c.160 §4; 1983 c.550 §4; 1989 c.948 §15; 1993 c.19 §12; 1995 c.803 §2; 1999 c.1097 §3]Section: Previous 311.657 311.658 311.660 311.662 311.666 311.668 311.670 311.672 311.673 311.674 311.675 311.676 311.677 311.678 311.679 Next
Last modified: August 7, 2008