Property Taxation Generally

ORS 306.265
Electronic filing of exemption and special assessment applications

  • rules


If an exemption or special assessment of property that is otherwise subject to assessment and taxation requires the filing of a written application with the Department of Revenue or a county assessor in order to be granted, the department may prescribe rules that permit the filing of the application 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 constitute a valid application for exemption or special assessment.


No application for exemption or special assessment that is filed electronically shall constitute a valid application unless the department has identified by rule that the exemption or special assessment is one for which electronically filed applications may be accepted. [1997 c.154 §10]
Chapter 306

Atty. Gen. Opinions

Discussion of 1982 Ballot Measure 3 (one and one-half percent property tax limitation), (1982) Vol. 43, p 16

Law Review Citations

5 EL 516 (1975)


Last accessed
Jun. 26, 2021