Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 307 - PROPERTY SUBJECT TO TAXATION
Section 150-307-0530 - Certification of Nonprofit Corporation Low Income Housing Exemption to County Assessor
Universal Citation: OR Admin Rules 150-307-0530
Current through Register Vol. 63, No. 9, September 1, 2024
If the governing body determines under ORS 307.547 that property qualifies for exemption from taxation, the governing body must certify the exemption to the county assessor:
(1) On or before April 1 preceding the tax year for which exemption is granted, or
(2) If after April 1, within one week of the governing body determining the property qualifies for exemption.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 307.547
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