Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 307 - PROPERTY SUBJECT TO TAXATION
Section 150-307-0090 - Request For Computation of In Lieu Tax Payment
Universal Citation: OR Admin Rules 150-307-0090
Current through Register Vol. 63, No. 9, September 1, 2024
(1) The request for computation of payment in lieu of tax is an annual request.
(2) To receive the in lieu tax computation in any year the taxpayer must:
(a) Have a
possessory interest in the property;
(b) File a request using the Department of
Revenue prescribed form;
(c) File
the request form with the assessor in the county where the property is located;
(d) File the request form in the
time prescribed by law;
(e)
Provide a true copy of the lease or agreement that establishes the possessory
interest; and
(f) Provide any
other information the assessor deems necessary to complete the
computation.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 307.120
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