Tax years for which exemption may be claimed upon receipt of federal certification of disability
- • procedure
- • refund
(1) Notwithstanding ORS 307.260 (Claiming exemption), if a veteran receives notice of certification from the United States Department of Veterans Affairs or any branch of the Armed Forces of the United States that the veteran has disabilities of 40 percent or more as of a date set forth in the certification, the veteran may obtain the exemption set forth in ORS 307.250 (Property of veterans or surviving spouses) for each tax year following the date of certified disability.
(2) A veteran seeking to obtain an exemption under ORS 307.250 (Property of veterans or surviving spouses) pursuant to this section must file a claim for exemption with the county assessor within six months of the date the federal government agency notifies the veteran of the certified disability.
(3) Notwithstanding subsection (1) of this section, a veteran may not receive an exemption under ORS 307.250 (Property of veterans or surviving spouses) for a tax year that is more than three tax years prior to the tax year in which a claim is filed under this section.
(4) If the county assessor determines that a veteran who has filed a claim under this section meets the requirements of ORS 307.250 (Property of veterans or surviving spouses) for a tax year prior to the current tax year, property taxes collected on the exempt amount for the prior tax year, together with interest at the rate set forth in ORS 311.812 (No interest on refunds under ORS 311.806), shall be refunded to the veteran. Refunds shall be made from the refund reserve account established under ORS 311.807 (Refund reserve account). [2001 c.199 §2; 2009 c.41 §3]
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