ORS 307.867
Termination of zone

  • effect of termination

(1)

A city or county that designates a vertical housing development zone under ORS 307.844 (Zone designation) may terminate the zone at any time.

(2)

The termination of a zone under this section does not affect the partial exemption from tax under ORS 307.864 (Partial property tax exemption) of any property of a vertical housing development project that was certified under ORS 307.857 (Application for exemption) prior to the termination of the zone and that continues to qualify for the partial exemption at the time of the termination of the zone. [Formerly 285C.480; 2017 c.326 §10; 2021 c.476 §8]
Note: Sections 1 to 4, chapter 624, Oregon Laws 2017, provide:
Sec. 1. (1) As used in sections 1 to 3 of this 2017 Act, “eligible rental property” means newly rehabilitated or constructed multiunit rental housing.

(2)

Intentionally left blank —Ed.

(a)

The governing body of a city or county may adopt an ordinance or resolution granting a property tax exemption for eligible rental property located within the boundaries of the city or county, respectively.

(b)

The terms of the exemption must conform to the provisions of sections 1 to 3 of this 2017 Act.

(3)

Intentionally left blank —Ed.

(a)

The exemption may be granted to eligible rental property only if:

(A)

The rehabilitation or construction is completed after the ordinance or resolution has been adopted; and

(B)

The first assessment year to which the application filed under section 2 of this 2017 Act relates is the first assessment year that begins after the eligible rental property is first offered for rent for residential occupancy upon completion of the rehabilitation or construction.

(b)

Otherwise eligible rental property may not receive an exemption on the basis of rehabilitation more than once.

(4)

An ordinance or resolution adopted pursuant to this section must:

(a)

Establish a schedule in which the number of consecutive property tax years for which the exemption is granted, up to a maximum of 10 years, increases directly with the percentage of units constituting the eligible rental property that are rented to households with an annual income at or below 120 percent of the area median income at monthly rates that are affordable to such households.

(b)

Include definitions of “area median income,” adjusted for the size of a household, and “affordable,” for purposes of sections 1 to 3 of this 2017 Act. The governing body of the city or county that adopted the ordinance or resolution shall notify the county assessor of the definitions.

(5)

Intentionally left blank —Ed.

(a)

An ordinance or resolution adopted pursuant to this section may not take effect unless, upon request of the city or county that adopted the ordinance or resolution, the rates of taxation of the taxing districts whose governing bodies agree to grant the exemption, when combined with the rate of taxation of the city or county, equal 51 percent or more of the total combined rate of taxation on the eligible rental property.

(b)

If the ordinance or resolution takes effect, the exemption shall apply to all property tax levies of all taxing districts in which eligible rental property is located.

(c)

The decisions of the taxing districts under paragraph (a) of this subsection may not be changed but are not binding with respect to an ordinance or resolution adopted pursuant to subsection (6) of this section or a new ordinance or resolution adopted pursuant to subsection (2) of this section.

(d)

All eligible rental property shall be granted exemption under this section on the same terms provided in the ordinance or resolution adopted or amended by the city or county and in effect on the date the application is submitted under section 2 of this 2017 Act.

(6)

Intentionally left blank —Ed.

(a)

A city or county may adopt at any time an ordinance or resolution amending the terms of an exemption granted pursuant to this section, subject to approval of the taxing districts under subsection (5)(a) of this section, or terminating the exemption.

(b)

Notwithstanding an ordinance or resolution adopted under paragraph (a) of this subsection, eligible rental property that has been granted an exemption pursuant to this section shall continue to receive the exemption under the terms in effect at the time the exemption was first granted.

(7)

As soon as practicable after January 1 of each year, the governing body of a city or county that has adopted an ordinance or resolution under this section shall:

(a)

Determine the area median income as defined by the city or county;

(b)

Notify each owner or lessee of eligible rental property granted exemption pursuant to the ordinance or resolution for the immediately preceding property tax year of the determination; and

(c)

Publish the determination on the website of the city or county, respectively. [2017 c.624 §1]
Sec. 2. (1)(a) The governing body of a city or county that adopts an ordinance or resolution pursuant to section 1 of this 2017 Act shall prescribe exemption application forms and the information required to be included in an application.

(b)

If eligible rental property is located in a city and county each of which has adopted an ordinance or resolution under section 1 of this 2017 Act, the applicant shall elect the exemption the applicant wishes to receive for the eligible rental property by submitting the application to the city or the county, as applicable.

(c)

The applicant must be the owner or lessee of the eligible rental property to which the application relates.

(d)

An application must be accompanied by an application fee fixed by the city or county, as applicable, in an amount determined to compensate the city or county for the actual costs of processing the application.

(2)

Intentionally left blank —Ed.

(a)

An application must be submitted for review to the city or county, as applicable, on or before March 1 preceding the property tax year to which the application relates.

(b)

Notwithstanding paragraph (a) of this subsection, an application may be filed under this section for the current property tax year:

(A)

On or before December 31 of the property tax year, if the application is accompanied by a late filing fee of the greater of $200 or one-tenth of one percent of the real market value as of the most recent assessment date of the eligible rental property to which the application relates.

(B)

On or before April 1 of the property tax year, if the application is accompanied by a late filing fee of $200 and the applicant demonstrates good and sufficient cause, as defined in ORS 307.162 (Claiming exemption), for failing to file a timely application or is a first-time filer, as defined in ORS 307.162 (Claiming exemption), of an application under this subsection.

(c)

Intentionally left blank —Ed.

(A)

An application may be filed as provided in paragraph (b) of this subsection notwithstanding that there are no grounds for hardship as required for late filing under ORS 307.475 (Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value).

(B)

A late filing fee collected under paragraph (b) of this subsection must be deposited in the general fund of the city or county, as applicable.

(3)

Intentionally left blank —Ed.

(a)

Upon receipt of an initial application submitted pursuant to subsection (2) of this section, the city or county, as applicable, shall determine as soon as practicable:

(A)

Whether the property to which the application relates is eligible rental property located within the boundaries of the city or county;

(B)

The date on which the rehabilitation or construction of the eligible rental property was or will be completed;

(C)

The date on which the eligible rental property was first offered for rent for residential occupancy; and

(D)

The rent charged for each unit to which the application relates and whether the rent meets the requirements of the schedule established under section 1 (4) of this 2017 Act.

(b)

If any eligibility determination made under this subsection renders the property ineligible for the exemption, the application shall be rejected and the rejection may not be appealed.

(4)

Intentionally left blank —Ed.

(a)

The owner or lessee of eligible rental property granted exemption for the current property tax year must submit an application under subsection (2) of this section for each subsequent property tax year for which the eligible rental property remains eligible under section 1 (4) of this 2017 Act.

(b)

If any eligibility determination made under this subsection renders the eligible rental property ineligible for the exemption, the application shall be rejected.

(5)

If the property qualifies for the exemption under subsection (3) or (4) of this section and the application meets the requirements of the ordinance or resolution of the city or county, the governing body shall, on or before April 1, adopt a resolution:

(a)

Approving the application; and

(b)

Notifying the assessor of the county in which the eligible rental property is located of the approval and including with the notification all information necessary for the assessor to perform the assessor’s duties with respect to the eligible rental property. [2017 c.624 §2]
Sec. 3. (1) If, after an exemption is granted pursuant to an ordinance or resolution adopted under section 1 of this 2017 Act, the county assessor determines that the eligible rental property does not meet the requirements of the ordinance or resolution or section 1 of this 2017 Act:

(a)

The exemption shall be terminated immediately, without right of notice or appeal;

(b)

The eligible rental property shall be assessed and taxed as other property similarly situated is assessed and taxed; and

(c)

Notwithstanding ORS 311.235 (Bona fide purchaser), there shall be added to the general property tax roll for the tax year next following the determination, to be collected and distributed in the same manner as other real property tax, an amount equal to the amount of tax that would have been due on the property had it not been exempt for each of the years during which the property was exempt, not to exceed 10 tax years.

(2)

The assessment and tax rolls shall show “potential additional tax liability” for each eligible rental property granted exemption pursuant to section 1 of this 2017 Act.

(3)

Additional taxes collected under this section shall be deemed to have been imposed in the year to which the additional taxes relate. [2017 c.624 §3]
Sec. 4. (1) Sections 1 to 3 of this 2017 Act are repealed on January 2, 2027.

(2)

Notwithstanding the date specified in subsection (1) of this section, eligible rental property that is granted exemption under an ordinance or resolution adopted pursuant to section 1 of this 2017 Act before the date specified in subsection (1) of this section shall continue to receive the exemption under the provisions of the ordinance or resolution for the period of time for which the exemption was granted. [2017 c.624 §4]
Note: Sections 1 to 7, chapter 527, Oregon Laws 2021, provide:
Sec. 1. As used in sections 1 to 5 of this 2021 Act:

(1)

“Consumer Price Index for All Urban Consumers, West Region (All Items)” means the Consumer Price Index for All Urban Consumers, West Region (All Items), as published by the Bureau of Labor Statistics of the United States Department of Labor.

(2)

Intentionally left blank —Ed.

(a)

“Eligible housing” means a newly constructed single-family dwelling.

(b)

“Eligible housing” does not include the land on which the single-family dwelling is situated.

(3)

“Eligible owner” means an individual who will be the first person to own and occupy eligible housing upon completion of construction and who occupies the eligible housing as the individual’s primary residence.

(4)

“Newly constructed” means constructed beginning on a date that occurs on or after the effective date of a workforce housing exemption law adopted by the governing body of the county in which the eligible housing is located.

(5)

“Workforce housing exemption law” or “exemption law” means an ordinance or resolution adopted by the governing body of a county pursuant to section 2 of this 2021 Act. [2021 c.527 §1]
Sec. 2. (1)(a) The governing body of a county with a population of less than 15,000 may adopt an ordinance or resolution granting a property tax exemption for eligible housing located within the boundaries of the county.

(b)

The terms of the exemption must conform to the provisions of sections 1 to 5 of this 2021 Act.

(2)

Intentionally left blank —Ed.

(a)

The exemption may be granted only to the eligible housing of an eligible owner who has annual taxable income of not more than $75,000 if the owner files a separate federal return, or not more than $150,000 if the owner files a joint federal return, for the tax year of the eligible owner immediately preceding the tax year in which the eligible owner files an application under section 4 or 5 of this 2021 Act for the eligible housing.

(b)

The Department of Revenue shall annually adjust the maximum annual taxable income amounts specified in paragraph (a) of this subsection by multiplying the amounts by the percentage, if any, by which the monthly averaged Consumer Price Index for All Urban Consumers, West Region (All Items), for the 12 consecutive months ending on the immediately preceding December 31 exceeds the monthly averaged Consumer Price Index for All Urban Consumers, West Region (All Items), for the 12 consecutive months ending on the second preceding December 31.

(c)

The first year of exemption must be the first assessment year that begins after the eligible housing is first occupied by the eligible owner.

(d)

No more than five dwellings in a county may be newly granted exemption as eligible housing for any property tax year.

(3)

A workforce housing exemption law must:

(a)

Set the percentage of the exemption granted against the real market value of the eligible housing; and

(b)

Establish the number of consecutive property tax years, not fewer than three and not more than five, for which the exemption may be granted.

(4)

Intentionally left blank —Ed.

(a)

A workforce housing exemption law may not take effect unless, upon request of the county that adopted the exemption law, the rates of taxation of the taxing districts whose governing bodies agree to grant the exemption, when combined with the rate of taxation of the county, equal 51 percent or more of the total combined rate of taxation on the eligible housing.

(b)

If the exemption law takes effect, the exemption shall apply to all property tax levies of all taxing districts in which the eligible housing is located.

(c)

The decisions of the taxing districts under paragraph (a) of this subsection may not be changed but are not binding with respect to an exemption law subsequently adopted by the governing body of the county pursuant to this section.

(d)

All eligible housing shall be granted exemption on the same terms provided in the exemption law of the county as in effect on the date the application for the eligible housing is submitted under section 3 of this 2021 Act.

(5)

Intentionally left blank —Ed.

(a)

A county may adopt at any time a workforce housing exemption law amending the terms of an exemption granted pursuant to this section, subject to approval of the taxing districts under subsection (4)(a) of this section, or terminating the exemption.

(b)

Notwithstanding an exemption law adopted, or the termination of an exemption law, pursuant to this subsection, eligible housing that has previously been granted an exemption shall continue to receive the exemption under the terms of the exemption law in effect at the time the exemption was first granted.

(6)

Intentionally left blank —Ed.

(a)

The county assessor shall disqualify eligible housing granted an exemption under a workforce housing exemption law upon discovery or notice from the eligible owner claiming the deduction that the dwelling is no longer eligible housing or the individual is no longer an eligible owner.

(b)

Intentionally left blank —Ed.

(A)

If eligible housing becomes disqualified prior to July 1 of the assessment year, the dwelling shall be valued under ORS 308.232 (Property to be valued at 100 percent real market value and assessed at assessed value) at its real market value and shall be assessed at its assessed value under ORS 308.146 (Determination of maximum assessed value and assessed value) or as otherwise provided by law.

(B)

If eligible housing becomes disqualified on or after July 1, the eligible housing shall continue to receive the exemption for the current tax year. [2021 c.527 §2]
Sec. 3. (1)(a) The governing body of a county that adopts a workforce housing exemption law shall prescribe:

(A)

Precertification and exemption application forms;

(B)

The information required to be included in the forms; and

(C)

Any additional documents that must accompany the forms.

(b)

Applications for precertification and exemption must be accompanied by an application fee set by the county in an amount determined to compensate the county for the actual costs of processing the applications.

(2)

The rejection of an application for precertification or exemption may not be appealed but does not preclude an individual from submitting a new application for the property for any property tax year.

(3)

Intentionally left blank —Ed.

(a)

The number of dwellings first granted exemption as eligible housing for any property tax year shall continue as a cohort for the number of property tax years for which the exemption is granted to the dwellings under the workforce housing exemption law.

(b)

The number of continuing exemptions first granted for prior property tax years does not count toward the maximum number of exemptions that may be newly granted for any subsequent property tax year.

(c)

If eligible housing is disqualified for exemption, the county may not grant exemption to other eligible housing to complete the cohort of the disqualified property for the remaining number of property tax years for which the cohort is eligible. [2021 c.527 §3]
Sec. 4. (1)(a) An individual seeking an exemption for property under a workforce housing exemption law may submit a precertification application to the county at any time before the individual occupies the property.

(b)

Before making a determination under subsection (2) of this section, the county may consult with the applicant regarding the application, and the applicant may be allowed to revise the application without payment of an additional fee.

(2)

Intentionally left blank —Ed.

(a)

Within 60 days following receipt of a precertification application submitted under this section, the county shall:

(A)

Review the application;

(B)

Make a reasonable determination as to whether, upon completion, the property will be eligible housing and the individual will be the eligible owner of the eligible housing; and

(C)

Notify the applicant of the decision.

(b)

If the determination of the county is negative, the precertification application shall be rejected.

(c)

If the determination is positive, the precertification application shall be approved, and the county and the applicant shall:

(A)

Consult as to the date on which the eligible owner will first occupy the precertified eligible housing; and

(B)

Schedule the precertified eligible housing to receive one of the five exemptions available to the county for the property tax year in which the occupancy is estimated to begin.

(3)

Intentionally left blank —Ed.

(a)

A county may maintain a waiting list for eligible housing for which a precertification application has been approved but that exceed the five exemptions available for the property tax year in which the occupancy is estimated to begin.

(b)

If for any property tax year there are fewer than five exemptions granted to eligible housing that has been precertified under this section, the governing body of the county may allow approval for a first year of exemption of applications submitted under section 5 of this 2021 Act for eligible housing that was not precertified, until the maximum of five exemptions has been reached for the property tax year. [2021 c.527 §4]
Sec. 5. (1)(a) Regardless of whether the eligible housing has been precertified under section 4 of this 2021 Act, an individual seeking exemption for eligible housing under a workforce housing exemption law must submit an application for exemption for review to the county on or before January 15 preceding the property tax year to which the application relates.

(b)

Notwithstanding paragraph (a) of this subsection, an application may be filed under this section for the current property tax year:

(A)

On or before December 31 of the property tax year, if the application is accompanied by a late filing fee of $200.

(B)

On or before April 1 of the property tax year, if the application is accompanied by a late filing fee of $200 and the applicant demonstrates good and sufficient cause, as defined in ORS 307.162 (Claiming exemption), for failing to file a timely application or is a first-time filer, as defined in ORS 307.162 (Claiming exemption), of an application under this subsection.

(c)

Intentionally left blank —Ed.

(A)

An application may be filed as provided in paragraph (b) of this subsection notwithstanding that there are no grounds for hardship as required for late filing under ORS 307.475 (Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value).

(B)

A late filing fee collected under paragraph (b) of this subsection must be deposited in the general fund of the county.

(d)

Before making a determination under subsection (2) of this section, the county may consult with the applicant regarding the application, and the applicant may be allowed to revise the application without payment of an additional fee.

(2)

Intentionally left blank —Ed.

(a)

Within 60 days following receipt of an exemption application submitted under this section, the county shall:

(A)

Review the application;

(B)

Determine whether the property and applicant meet the requirements of sections 1 to 5 of this 2021 Act and the county’s workforce housing exemption law; and

(C)

Notify the applicant of the determination.

(b)

If the determination of the county is negative, the exemption application shall be rejected.

(c)

If the determination is positive, the county shall approve the exemption application and notify the governing body of the county of the approval.

(3)

A governing body notified of an approved exemption application under subsection (2)(c) of this section shall, on or before April 1, adopt a resolution:

(a)

Granting the exemption to the eligible housing to which the application relates; and

(b)

Notifying the county assessor of all information necessary for the assessor to perform the assessor’s duties with respect to the eligible housing.

(4)

The eligible owner of eligible housing granted exemption for any property tax year must submit an application under subsection (1) of this section for each subsequent property tax year for which the eligible owner seeks to claim exemption for the eligible housing. [2021 c.527 §5]
Sec. 6. (1) Exemptions may not be newly granted under sections 1 to 5 of this 2021 Act for property tax years beginning on or after July 1, 2032.

(2)

Notwithstanding the date specified in subsection (1) of this section, eligible housing that is first granted exemption under an ordinance or resolution adopted pursuant to section 2 of this 2021 Act for a property tax year beginning before the date specified in subsection (1) of this section shall continue to receive the exemption under the provisions of the ordinance or resolution for the period of time for which the exemption was granted. [2021 c.527 §6]
Sec. 7. Sections 1 to 5 of this 2021 Act are repealed on January 2, 2032. [2021 c.527 §7]

Source: Section 307.867 — Termination of zone; effect of termination, https://www.­oregonlegislature.­gov/bills_laws/ors/ors307.­html.

307.010
Definitions of “land” and “real property” for state property tax laws
307.020
Definition of “intangible personal property” and “tangible personal property” for state property tax laws
307.021
Definition of “manufactured structure” for ORS chapters 305, 307, 308, 310 and 311
307.022
Qualification for exemption of property of certain limited liability companies
307.030
Property subject to assessment generally
307.032
Maximum assessed value and assessed value of partially exempt property and specially assessed property
307.035
Publishing summary of certain exempt real property
307.040
Property of the United States
307.050
Property of the United States held under contract of sale
307.060
Property of the United States held under lease or other interest less than fee
307.070
Settled or claimed government land
307.080
Mining claims
307.090
Property of the state, counties and other municipal corporations
307.092
Property of housing authority
307.095
State property rented for parking subject to ad valorem taxation
307.100
Public property held by taxable owner under contract of purchase
307.107
Property used for natural gas pipeline extension project
307.110
Public property leased or rented by taxable owner
307.112
Property held under lease, sublease or lease-purchase by institution, organization or public body other than state
307.115
Property of nonprofit corporations held for public parks or recreation purposes
307.118
Wastewater and sewage treatment facilities
307.120
Property owned or leased by municipalities, dock commissions, airport districts or ports
307.123
Property of strategic investment program eligible projects
307.125
Property of forest protection agencies
307.130
Property of certain museums, volunteer fire departments and literary, benevolent, charitable and scientific institutions
307.134
Definition of fraternal organization
307.136
Property of fraternal organizations
307.140
Property of religious organizations
307.145
Certain child care facilities, schools and student housing
307.147
Senior services centers
307.150
Property used for burial, cremation or alternative disposition
307.155
When land exempt under ORS 97.660, 307.140 or 307.150 taxable
307.157
Cemetery or crematory land acquired by eleemosynary or charitable institution
307.158
Continued exemption for former cemetery or crematory land used for exempt low income housing
307.160
Property of public libraries
307.162
Claiming exemption
307.166
Property leased by exempt institution, organization or public body to another exempt institution, organization or public body
307.168
State land under lease
307.171
Sports facility owned by large city
307.175
Alternative energy systems
307.180
Property of Indians
307.181
Land acquired or owned by Indian tribe
307.182
Federal land used by recreation facility operators under permit
307.183
Summer homes on federal land occupied under permit
307.184
Summer homes on federal land occupied under lease
307.190
Tangible personal property held for personal use
307.195
Household furnishings owned by nonprofit organization furnishing housing for students attending institutions of higher education
307.197
Equipment used for certain emergencies in navigable waters
307.200
Public ways
307.203
Mobile home or manufactured dwelling parks financed by Housing and Community Services Department revenue bonds
307.210
Property of nonprofit mutual or cooperative water associations
307.241
Policy
307.242
Property of nonprofit corporation providing housing to elderly persons
307.243
Property to which exemption applies
307.244
Funded exemption
307.245
Denial of exemption for failure to reflect exemption by rent reduction
307.248
Suspense account
307.250
Property of veterans or surviving spouses
307.260
Claiming exemption
307.262
Tax years for which exemption may be claimed upon receipt of federal certification of disability
307.270
Property to which exemption of ORS 307.250 applies
307.280
Effect of exemption under ORS 307.250 on prior tax levied
307.283
Homesteads of unmarried surviving spouses of veterans of Civil War or Spanish War
307.286
Homestead exemption
307.289
Claiming homestead exemption
307.295
Property of surviving spouses of certain public safety officers killed in line of duty
307.315
Nursery stock
307.320
Deciduous trees, shrubs, plants, crops, cultured Christmas trees or hardwood on agricultural land
307.325
Agricultural products in possession of farmer
307.330
Commercial facilities under construction
307.340
Filing proof for cancellation of assessment
307.370
Property of nonprofit homes for elderly persons
307.375
Type of corporation to which exemption under ORS 307.370 applicable
307.380
Claiming exemption under ORS 307.370
307.385
Credit to resident’s account with share of tax exemption
307.390
Mobile field incinerators
307.391
Field burning smoke management equipment
307.394
Farm machinery and equipment
307.397
Certain machinery and equipment used in agricultural, aquacultural or fresh shell egg industry operations
307.398
Irrigation equipment
307.402
Beverage containers
307.405
Pollution control facilities
307.420
Filing claim and environmental certificate for exemption
307.430
Correction of assessment and tax rolls
307.450
Certain beach lands
307.453
Findings for food processing machinery and equipment exemption
307.455
Definitions for ORS 307.453 to 307.459
307.457
Certification of eligibility of machinery and equipment
307.458
Local option to reduce exemption
307.459
Rules
307.471
Student housing exempt from school district taxes
307.475
Hardship relief for failure to file for exemption, cancellation of assessment or redetermination of value
307.480
Definitions for ORS 307.480 to 307.510
307.485
Exemption
307.490
Payments in lieu of taxes
307.495
Claiming exemption
307.500
Review of claim by Department of Revenue
307.505
Inspection of farm labor camps
307.510
Appeal to tax court by taxpayer
307.512
Filing deadline for certain housing-related exemption and special assessment programs
307.513
Eligibility for exemption
307.515
Definitions for ORS 307.515 to 307.523
307.517
Criteria for exemption
307.518
Alternative criteria for exemption
307.519
Exemption limited to tax levy of governing body that adopts ORS 307.515 to 307.523
307.521
Application for exemption
307.523
Time for filing application
307.525
Action against landlord for failure to reduce rent
307.527
Ordinance or resolution approving or disapproving application
307.529
Notice of proposed termination of exemption
307.530
Termination if property held for future development or other purpose
307.531
Termination of exemption without notice
307.533
Review
307.535
Extension of deadline for completion
307.540
Definitions for ORS 307.540 to 307.548
307.541
Nonprofit corporation low income housing
307.543
Exemption limited to levy of governing body adopting ORS 307.540 to 307.548
307.545
Application for exemption
307.547
Determination of eligibility
307.548
Termination of exemption
307.555
Property burdened by affordable housing covenant used for owner-occupied housing
307.558
Termination of exemption for noncompliance
307.580
Property of industry apprenticeship or training trust
307.600
Legislative findings
307.603
Definitions for ORS 307.600 to 307.637
307.606
Exemption limited to tax levy of city or county that adopts ORS 307.600 to 307.637
307.609
Applicability of ORS 307.600 to 307.637 in cities and certain counties
307.612
Duration of exemption
307.615
City or county to provide application forms
307.618
City or county findings required for approval
307.621
Approval or denial of applications
307.624
Termination of exemption for failure to complete construction or noncompliance
307.627
Termination of exemption
307.631
Review of denial of application or termination of exemption
307.634
Extension of deadline for completion of construction, addition or conversion
307.637
Deadlines for actions required for exemption
307.651
Definitions for ORS 307.651 to 307.687
307.654
Legislative findings
307.657
Local government action to provide exemption
307.661
Median sales price
307.664
Exemption
307.667
Application for exemption
307.671
Approval criteria
307.674
Application, approval and denial procedures
307.677
Extension of construction period
307.681
Termination of exemption for failure to meet requirements
307.684
Immediate termination of exemption
307.687
Review of denial of application
307.804
Rural health care facilities
307.806
Exemption limited to taxes of district adopting ORS 307.804
307.808
Findings and declarations
307.811
Essential community provider long term care facilities
307.815
Exemption limited to taxes of district adopting ORS 307.811
307.818
Beach access sites
307.821
Disqualification
307.824
Findings and declarations
307.827
Environmentally sensitive logging equipment
307.831
Skyline and swing yarders
307.835
Cargo containers
307.841
Definitions for ORS 307.841 to 307.867
307.844
Zone designation
307.854
Acquisition, disposition and development of real property within zone
307.857
Application for exemption
307.858
Project certification requirements
307.861
Monitoring of certified projects
307.864
Partial property tax exemption
307.866
Decertification of project
307.867
Termination of zone
307.870
Definitions for ORS 307.870 to 307.890
307.872
Heavy equipment rental tax
307.875
Heavy equipment provider registration
307.878
Collection of tax
307.880
Refunds
307.883
Taxes held in trust
307.885
Applicability of other provisions of tax law
307.888
Distribution of moneys received
307.890
Exemption from disclosure
307.990
Penalties
Green check means up to date. Up to date