{"data":{"id":"us-or/ors-308.297","jurisdiction":"us-or","citation":"ORS 308.297","heading":"Personal property returns to note penalty for delinquency.","body":"Any personal property tax return form given to a taxpayer by an assessor or the Department of Revenue shall contain within it a printed notice, or be accompanied by a printed notice, of the penalty, for delinquency in filing a personal property tax return.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 308 — Assessment of Property for Taxation"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors308.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"edb366e917bdad14586a2642494f69862d134b364443a8b75e68c6d76687c94c","source_id":"us-or","stale":false,"prev":"us-or/ors-308.296","next":"us-or/ors-308.300"},"notice":"GroundRules: Original legal text. Not legal advice."}