2017 ORS 307.637¹
Deadlines for actions required for exemption

An exemption for multiple-unit housing may not be granted under ORS 307.600 (Legislative findings) to 307.637 (Deadlines for actions required for exemption) unless:

(1) In the case of multiple-unit housing described in ORS 307.603 (Definitions for ORS 307.600 to 307.637) (5)(a), the application for exemption is made to the city or county on or before January 1, 2022.

(2) In the case of multiple-unit housing described in ORS 307.603 (Definitions for ORS 307.600 to 307.637) (5)(b), the construction, addition or conversion is completed on or before January 1, 2022. [Formerly 307.691; 2011 c.266 §4]

Chapter 307

Atty. Gen. Opinions

Validity of ad valorem and severance taxa­tion of logs destined for export, (1975) Vol 37, p 427; applica­tion of Article XI, sec­tion 11b of Oregon Constitu­tion to this chapter, (1990) Vol 46, p 388

Law Review Cita­tions

5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 307—Property Subject to Taxation; Exemptions, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors307.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 307, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano307.­html (2017) (last ac­cessed Mar. 30, 2018).
 
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent.