In order to qualify for tax deferral under ORS 311.740 to 311.780, the property must meet all of the following requirements when the claim is filed and each year thereafter so long as the payment of taxes by the taxpayer is deferred:\n(1) The property must be located in a disaster area.\n(2) If the taxpayer is not the owner of the land, the taxpayer shall obtain written approval from the owner of the land to defer the taxes on the land under ORS 311.740 to 311.780.\n(3) Property must be land as defined in ORS 311.740. [1977 c.695 §3]
Oregon Legal Code