ORS 307.512: Filing deadline for certain housing-related exemption and special assessment programs.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
Notice of approval of an application for exemption or special assessment, and any additional information required, under ORS 307.515 to 307.535, 307.540 to 307.548, 307.600 to 307.637, 307.651 to 307.687, 307.841 to 307.867 or 308.450 to 308.481 must be filed with the assessor by the entity issuing the notice of approval on or before April 1 immediately preceding the first property tax year for which the exemption or special assessment is requested. [2013 c.193 §4] (Land Held by Nonprofit Corporation for Building Residences for Low Income Individuals)
Official history and status
History: Note: 307.512 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.
This rule cites
Cited by
- ORS 307.523: Application deadlines; certification of exemption.
- ORS 307.547: Determination of eligibility; notice to county assessor.
- ORS 307.621: Approval or denial of applications; application fees.
- ORS 307.674: Application approval and denial procedures; notice of approval to owner; filing with assessor; fee.
- ORS 307.864: Partial property tax exemption.
- ORS 308.459: Valuation of rehabilitated property not to be increased; effect of filing date of certificate.
- ORS 308.466: Processing applications for limited assessment; issuance of certificate; judicial review of application denial.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors307.html