Notice of deferral to assessor by department; rate of interest on deferred taxes.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Collection of Property Taxes
  5. Notice of deferral to assessor by department; rate of interest on deferred taxes.

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(2) When requested by the department, the tax collector shall send to the department as soon as the taxes are extended on the roll the tax statement for each tax deferred property.

(3) Interest shall accrue on the deferred taxes at the rate of nine percent per annum. [1977 c.695 §8]


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