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2019 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 307 - Property Subject to Taxation; Exemptions
Section 307.667 - Application for exemption.
Universal Citation: OR Rev Stat § 307.667 (2019)
(1) Any owner desiring an exemption under ORS 307.651 to 307.687 shall first apply to the city on forms supplied by the city.
(2) The application shall describe the property for which an exemption is requested, set forth the grounds for the exemption and be verified by oath or affirmation of the applicant.
(3) The city may permit the applicant to revise an application made under this section prior to final action by the city. [Formerly 458.025]
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