{"data":{"id":"us-or/ors-309.104","jurisdiction":"us-or","citation":"ORS 309.104","heading":"Electronic filing; rules.","body":"The Department of Revenue may prescribe rules that provide for the filing of a petition under ORS 309.100 and related written material, including signatures and verifications, by electronic means and may prescribe the conditions and requirements that must be met in order for an electronic filing to meet the requirements of ORS 309.100.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 309 — Property Value Appeals Board; Ratio Studies"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors309.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"1a3f682e6a6dd15dc81268533bbb173e8e88913f88f14a1a3b2eecaa805b5760","source_id":"us-or","stale":false,"prev":"us-or/ors-309.103","next":"us-or/ors-309.105"},"notice":"GroundRules: Original legal text. Not legal advice."}