Oregon Revised Statutes Revenue and Taxation § 311.730

(a) All deferred special assessment amounts accruing between January 1 and June 30 of the year on or before August 1;

(b) All deferred special assessment amounts accruing between July 1 and December 31 of the year on or before February 1; and

(c) The special assessment improvement amount balance, including amounts of the special assessment not yet due and payable, that is attributable to a single homestead that has been granted deferral under ORS 311.702 to 311.735, if the special assessment improvement amount is less than $1,000 for the year in which deferral is first claimed.