Section 311.730 - Payments by state to local officers; dates of payment; small special assessment amounts prepaid.

OR Rev Stat § 311.730 (2019) (N/A)
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(a) All deferred special assessment amounts accruing between January 1 and June 30 of the year on or before August 1;

(b) All deferred special assessment amounts accruing between July 1 and December 31 of the year on or before February 1; and

(c) The special assessment improvement amount balance, including amounts of the special assessment not yet due and payable, that is attributable to a single homestead that has been granted deferral under ORS 311.702 to 311.735, if the special assessment improvement amount is less than $1,000 for the year in which deferral is first claimed.

(2) The department shall maintain accounts for each specially assessed deferred property and shall accrue interest on the gross amount of special assessment for local improvement advanced. [1977 c.859 §13; 1980 c.19 §9; 1983 c.550 §16; 1997 c.154 §19]