ORS 306.265
Electronic filing of exemption and special assessment applications

rules

Text
Annotations

(1)

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.

(2)

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]

Source: Section 306.265 — Electronic filing of exemption and special assessment applications; rules, https://www.oregonlegislature.gov/bills_laws/ors/ors306.html.

306.005
Definitions applicable to property tax laws 306.113
Legislative findings 306.115
General supervision over property tax system 306.117
Property tax services emergencies 306.120
Uniform methods of assessment 306.125
Property tax appraisal program 306.126
Appraisal of industrial property by department 306.132
Oregon Land Information System Fund 306.135
Base map system 306.150
Inservice training for assessors and tax collectors 306.152
Training session for pools for members of board of property tax appeals 306.220
Compliance of public officers with laws and orders affecting property taxes 306.245
Standard forms for tax statement and personal property tax return 306.255
Information for taxpayers concerning property taxes, appraisals and appeals 306.265
Electronic filing of exemption and special assessment applications 306.350
Legislative findings and declarations 306.353
Property tax expenditures to be funded 306.356
Property Tax Expenditure Funding Account 306.359
Procedures for determining property tax expenditure funding payments 306.805
Service of orders of department 306.815
Tax on transfer of real property prohibited

Up to date

Current through early 2024

§ 306.265’s source at oregon.gov

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Location: https://oregon.public.law/statutes/ors_306.265

Original Source: Section 306.265 — Electronic filing of exemption and special assessment applications; rules, https://www.oregonlegislature.gov/bills_laws/ors/ors306.html (last accessed Jun. 16, 2023).