{"data":{"id":"us-or/ors-307.280","jurisdiction":"us-or","citation":"ORS 307.280","heading":"Effect of exemption under ORS 307.250 on prior tax levied.","body":"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.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 307 — Property Subject to Taxation; Exemptions"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors307.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"1ecad6e5b6bcf3672ecfbdf103e89297a592008d35682d393061586c227cc2e3","source_id":"us-or","stale":false,"prev":"us-or/ors-307.270","next":"us-or/ors-307.283"},"notice":"GroundRules: Original legal text. Not legal advice."}