As used in ORS § 311.702 to 311.735, unless the context otherwise requires:

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(1) ‘Department’ means the Department of Revenue.

(2) ‘Homestead’ has the meaning given that term in ORS § 311.666.

(3) ‘Special assessment for local improvement’ means an amount specially assessed or reassessed to the homestead to defray the cost of an improvement of the nature described in ORS § 223.387 and assessed or reassessed on the basis of benefit.

(4) ‘Special assessment improvement amounts’ or ‘amount of special assessment for local improvement’ means the unpaid installments of the special assessment due and payable at the time application for deferral is made or becoming due at any time thereafter while deferral is effective, plus interest attributable to the installments. If the amount of special assessment for local improvement or any installment thereof has become delinquent at the time of initial application for deferral, the terms include any delinquent installments and interest, penalties or costs imposed as a result of the delinquency, which amounts shall be considered payable at the time claim for deferral is made.

(5) ‘Taxpayer’ means an individual who has filed a claim for deferral under ORS § 311.704 or two or more individuals who have jointly filed a claim for deferral under ORS § 311.704. [1977 c.859 § 1; 1979 c.762 § 3; 1985 c.167 § 2]