ORS 307.280: Effect of exemption under ORS 307.250 on prior tax levied.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

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.

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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors307.html