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2015 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 310 - Property Tax Rates and Amounts; Tax Limitations; Tax Reduction Programs
Section 310.657 - Submission of claim; treatment of late claim; determination of amount of claim by department; notification of denial.


(1) On or before July 1, 2016, a taxpayer claiming the elderly rental assistance for 2015, as provided under ORS 310.635, as in effect immediately before January 1, 2016, shall submit a claim to the Department of Revenue, together with a copy of the statement of gross rent in accordance with rules adopted by the department. The claim shall be submitted on a form prescribed and furnished by the department. The department shall prepare blank forms for the claims and shall distribute them throughout the state. The department may require from the taxpayer any proof it considers necessary to determine if the taxpayer is eligible for elderly rental assistance pursuant to ORS 310.635, as in effect immediately before January 1, 2016. If the taxpayer is unable to submit the claim of the taxpayer, the claim shall be submitted by a duly authorized agent or by a guardian or other person charged with the care of the person or property of such taxpayer.

(2) The department shall audit or examine the claim and, if it appears that the taxpayer is eligible for rental assistance, shall determine the amount to which the taxpayer is entitled under ORS 310.635, as in effect immediately before January 1, 2016.

(3) If the department denies the claim in whole or in part, the department shall notify the taxpayer. If the claim is allowed in whole or in part, the entire elderly rental assistance shall be paid on or before November 15, 2016. The department shall make the payments required by this section from the suspense account referred to in ORS 307.248. If necessary, the department may prorate the payments as provided in ORS 307.248.

[1971 c.747 §6; 1973 c.752 §3; 1977 c.761 §1; 1977 c.841 §18; 1979 c.241 §18; 1981 c.624 §7; 1981 c.789 §1; 1985 c.299 §2; 1985 c.761 §30; 1985 c.784 §6; 1997 c.170 §4; 2001 c.290 §2; 2015 c.348 §4]

Note: 310.657 is repealed December 31, 2016. See sections 2 and 29, chapter 348, Oregon Laws 2015.

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