{"data":{"id":"us-or/ors-358.499","jurisdiction":"us-or","citation":"ORS 358.499","heading":"Applicability and sunset provisions for classification and special assessment.","body":"(1) Property may be classified and specially assessed as historic property under ORS 358.480 to 358.545 pursuant to an application filed under ORS 358.487 on or after September 9, 1995, and first applicable for the property tax year 1996-1997 or any property tax year thereafter.\n      (2) Property may not be classified and specially assessed as historic property pursuant to an application filed under ORS 358.540, as in effect on the day that is immediately before September 26, 2025, on or after July 1, 2031, for property tax years beginning on or after July 1, 2032.\n      (3) Property may not be classified and specially assessed as historic property pursuant to an application filed under ORS 358.487 on or after July 1, 2032.","path":["09 - Education and Culture","30. Education and Culture","Chapter 358 — Oregon Historical and Heritage Agencies, Programs and Tax Provisions; Museums; Local Symphonies and Bands; Archaeological Objects and Sites"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors358.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"a581f3508e3b88c742c3ab175a310f6c1f314bcb35d06d65439ab5490d17aa0f","source_id":"us-or","stale":false,"prev":"us-or/ors-358.495--2","next":"us-or/ors-358.499--2"},"notice":"GroundRules: Original legal text. Not legal advice."}