Legislative finding and purpose.
Conditions and qualifications for claiming deferral.
Declaration to defer special assessments and/or real property taxes—Filing—Contents—Appeal.
Renewal of deferral—Forms—Notice to renew—Limitation upon special assessment deferral amount.
Declaration of deferral by agent, guardian, etc.
Ceasing to reside permanently on property subject to deferral declaration.
Right to deferral not reduced by contract or agreement.
Procedure where residence under mortgage or purchase contract.
Lien of state, mortgage or purchase contract holder—Priority—Amount—Interest.
Duties of county assessor.
Payments to local improvement or taxing districts.
When deferred assessments or taxes become payable.
Collection of deferred assessments or taxes.
Election to continue deferral by surviving spouse or surviving domestic partner.
Payment of part or all of deferred taxes authorized.
Collection of personal property taxes not affected.
Forms—Rules and regulations.
Severability—1975 1st ex.s. c 291.
Effective dates—1975 1st ex.s. c 291.