(1) Notwithstanding ORS 311.755, all or part of the deferred taxes and accrued interest may be paid at any time to the Department of Revenue.
(2) When the deferred taxes and accrued interest are paid in full and the property is no longer subject to tax deferral under ORS 311.740 to 311.780, the department shall prepare and record in the county in which the property is located a satisfaction of deferred property tax lien. [1977 c.695 §5]
Section: Previous 311.731 311.732 311.735 311.740 311.745 311.750 311.755 311.759 311.760 311.761 311.765 311.770 311.771 311.775 311.780 NextLast modified: August 7, 2008