There is a newer version of the Oregon Revised Statutes
2011 Oregon Revised Statutes
ORS Volume 8, Chapters 305 - 325
ORS Chapter 311
311.695 Joint and several liability of transferees for deferral amounts.
OR Rev Stat § 311.695 (through Leg Sess 2011) What's This?
A transferee of a homestead who is ineligible to claim, or does not claim, deferral under ORS 311.666 to 311.701, or that is not an individual, is jointly and severally liable for amounts payable under ORS 311.686 to the extent of the real market value of the homestead entered on the last certified assessment and tax roll prior to the date of the transfer. [1983 c.550 7; 2011 c.723 14]
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