1. (1) A lending institution claiming OAHTC program tax credits under ORS 317.097 shall pay a base charge of 5 percent of the annual tax credits claimed to OHCS annually.
2. (2) The Annual Report for the preceding year is due by May 31st.
3. (3) OHCS may assess a $100 per month charge for each full month the annual report is delayed after the due date.

Statutory/Other Authority

ORS 317.097 & ORS 456.515 - 456.725

Statutes/Other Implemented

ORS 317.097

History

OHCS 27-2024, amend filed 08/27/2024, effective 09/02/2024
OHCS 20-2024, temporary amend filed 05/31/2024, effective 05/31/2024 through 11/26/2024
OHCS 21-2022, amend filed 08/30/2022, effective 09/09/2022
OHCS 36-2014, f. & cert. ef. 12-2-14