2015 ORS § 307.523¹
Time for filing application
  • certification of exemption

(1) Application shall be made on or before December 1 of the calendar year immediately preceding the first assessment year for which exemption is requested, and shall be accompanied by the application fee required under ORS 307.527 (Ordinance or resolution approving or disapproving application). However, if the property is acquired after November 1, the application shall be made within 30 days after the date of acquisition.

(2) Within 60 days of the filing of an application under ORS 307.521 (Application for exemption), the governing body shall take final action upon the application as provided under ORS 307.527 (Ordinance or resolution approving or disapproving application), and certify the results of the action to the county assessor, as set forth in ORS 307.512 (Filing deadline for certain housing-related exemption and special assessment programs).

(3) Upon receipt of certification under subsection (2) of this section, the county assessor shall exempt the property from taxation to the extent certified by the governing body. [1989 c.803 §5; 1991 c.459 §64; 1991 c.930 §6; 1997 c.541 §128; 2013 c.193 §5]