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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 307 - Property Subject to Taxation; Exemptions
Section 307.280 - Effect of exemption under ORS 307.250 on prior tax levied.

Universal Citation:
OR Rev Stat § 307.280 (2025)
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Allowance of the exemption, under ORS 307.250, in any year shall not have the effect of canceling or permitting the cancellation of any tax levied in any prior year.
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