- (1) When the department makes a deferral account payment to the county, the department will pay 97% of the amount of the tax assessed, and the county must credit that amount as full payment of such taxes, regardless of whether the department’s payment is before, on or after the payment deadline.
- (2) The county may not charge the department interest on any deferral account payment.
Statutory/Other Authority
ORS 305.100
Statutes/Other Implemented
ORS 311.676
History
Renumbered from 150-311.676, REV 27-2016, f. 8-12-16, cert. ef. 9-1-16
REV 12-2007, f. 12-28-07, cert. ef. 1-1-08
REV 1-2003, f. & cert. ef. 7-31-03
REV 2-2002, f. 6-26-02, cert. ef. 6-30-02
RD 10-1985, f. 12-26-85, cert. ef. 12-31-85