Oregon · Through 2025 Edition

ORS 307.667: Application for exemption.

Where this section sits in the code

08 - Revenue and Taxation
29. Revenue and Taxation
Chapter 307 — Property Subject to Taxation; Exemptions

(1) Any owner desiring an exemption under ORS 307.651 to 307.687 shall first apply to the city on forms supplied by the city.

(2) The application shall describe the property for which an exemption is requested, set forth the grounds for the exemption and be verified by oath or affirmation of the applicant.

(3) The city may permit the applicant to revise an application made under this section prior to final action by the city.

Collected 2026-09-03T23:50:13Z. Source file · JSON

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