Or. Admin. R. 150-311-0750 - Assessment District's Responsibility to Collect Payments

Current through Register Vol. 61, No. 4, April 1, 2022

(1) The Department of Revenue, upon being notified of the disqualification of a special assessment deferral account, will confirm the deferral account balance with the assessment district.
(2) The assessment district is responsible for collecting the deferred special assessment installments, along with any accrued interest, lien recording and releasee fees, and forwarding those amounts to the Department of Revenue. The district must remit any payment it collects in full to the department no later than August 15 of the year following the year of the disqualifying event or promptly after receipt.

Notes

Or. Admin. R. 150-311-0750
10-14-92; REV 2-2002, f. 6-26-02, cert. ef. 6-30-02; Renumbered from 150-311.725, REV 27-2016, f. 8-12-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 311.725

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