Oregon Revised Statutes Revenue and Taxation § 311.693

(1)(a) Delay in foreclosure on account of delinquent taxes as provided in ORS 311.691 may not be granted unless the owner of the tax-deferred homestead files an application for the delay with the county assessor prior to the date the period of redemption expires under ORS 312.120.

(b) An application filed under this subsection must contain or be accompanied by a verified statement of total household income of the owner for the calendar year immediately preceding the calendar year in which the application is filed.

(2)(a) Upon receipt of an application under subsection (1) of this section, the county assessor shall approve or deny the application.

(b) If the application is denied, the owner may appeal to the circuit court in the county where the tax-deferred homestead property is located within 90 days after notice in writing of the denial is mailed to the owner by the county assessor.

(c) Orders of the circuit court in an appeal taken under this subsection may be appealed to the Court of Appeals within the time and in the manner provided under ORS 312.210.