GroundRules
ORS 307.637: Deadlines for actions required for exemption.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 307 — Property Subject to Taxation; Exemptions
An exemption for multiple-unit housing may not be granted under ORS 307.600 to 307.637 unless:
(1) In the case of multiple-unit housing described in ORS 307.603 (5)(a), the application for exemption is made to the city or county on or before January 1, 2032.
(2) In the case of multiple-unit housing described in ORS 307.603 (5)(b), the construction, addition or conversion is completed on or before January 1, 2032.
Collected 2026-09-03T23:50:13Z. Source file · JSON