Application Filing by Electronic Means

The Department of Revenue or any county may accept any application for property tax exemption or special assessment by telephonic facsimile (FAX) or other electronic means according to the policies and procedures of the receiving agency.

Statutory/Other Authority

ORS 305.100 & 306.265

Statutes/Other Implemented

ORS 306.265

History

Renumbered from 150-306.265, REV 43-2016, f. 8-12-16, cert. ef. 9-1-16
REV 7-2014, f. 12-23-14, cert. ef. 1-1-15
REV 10-2002, f. & cert. ef. 12-31-02