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. (1) On or before April 1 preceding the tax year for which exemption is granted, or
2. (2) If after April 1, within one week of the governing body determining the property qualifies for exemption.

Statutory/Other Authority

ORS 305.100

Statutes/Other Implemented

ORS 307.547

History

Renumbered from 150-307.547, REV 54-2016, f. 8-13-16, cert. ef. 9-1-16
REV 3-2014, f. & cert. ef. 7-31-14
REV 11-2009, f. 12-21-09, cert. ef. 1-1-10