Or. Rev. Stat. § 307.280 – Effect of exemption under ORS 307.250 on prior tax levied | Midpage
§ 307.280
Or. Rev. Stat. § 307.280
Effect of exemption under ORS 307.250 on prior tax levied
Allowance of the exemption, under ORS 307.250, in any year shall not have the effect of canceling or permitting the cancellation of any tax levied in any prior year.