Section 311.745 - Election to defer taxes in disaster area; eligibility.

OR Rev Stat § 311.745 (2019) (N/A)
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(2) When the taxpayer exercises an option to defer taxes for any year by filing a claim for deferral under subsection (1) of this section, it shall have the effect of deferring payment of the taxes levied against the land of the taxpayer for the period of time the area continues to be designated a disaster area. [1977 c.695 §2]