Oregon Administrative Rules
Chapter 150 - DEPARTMENT OF REVENUE
Division 311 - COLLECTION OF PROPERTY TAXES
Section 150-311-0520 - Date Property Becomes Exempt when Foreclosed by City for Delinquent Assessment Liens
Universal Citation: OR Admin Rules 150-311-0520
Current through Register Vol. 63, No. 9, September 1, 2024
For purposes of determining the tax exemption of the property under ORS 307.090 and the exemption of interest and penalty under ORS 311.520, a city acquires title to the property immediately following the sale of the property to the city as a result of foreclosure for delinquent assessment liens.
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 311.520
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