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2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 309 - Property Value Appeals Board; Ratio Studies
Section 309.104 - Electronic filing; rules.
Universal Citation:
OR Rev Stat § 309.104 (2025)
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The Department of Revenue may prescribe rules that provide for the filing of a petition under ORS 309.100 and related written material, including signatures and verifications, by electronic means and may prescribe the conditions and requirements that must be met in order for an electronic filing to meet the requirements of ORS 309.100. [1997 c.154 §8]
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