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2021 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 307 - Property Subject to Taxation; Exemptions
Section 307.512 - Filing deadline for certain housing-related exemption and special assessment programs.
Universal Citation:
OR Rev Stat § 307.512 (2021)
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Notice of approval of an application for exemption or special assessment, and any additional information required, under ORS 307.515 to 307.535, 307.540 to 307.548, 307.600 to 307.637, 307.651 to 307.687, 307.841 to 307.867 or 308.450 to 308.481 must be filed with the assessor by the entity issuing the notice of approval on or before April 1 immediately preceding the first property tax year for which the exemption or special assessment is requested. [2013 c.193 §4]
Note: 307.512 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
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