2017 ORS 307.677¹
Extension of construction period
  • effect of destruction of property

Notwithstanding ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application):

(1) If the city finds that construction of single-unit housing was not completed by a date that is 12 months after the date on which applications may no longer be approved under ORS 307.674 (Application, approval and denial procedures), and further finds that the failure to complete construction was due to circumstances beyond the control of the owner, and that the owner had been acting and could reasonably be expected to act in good faith and with due diligence, the city may extend the deadline for completion of construction for a period not to exceed an additional 12 consecutive months.

(2) If property granted exemption under ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) is destroyed by fire or act of God, or is otherwise no longer capable of occupancy due to circumstances beyond the control of the owner, the exemption shall cease but no additional taxes or penalty shall be imposed under ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) upon the property. [Formerly 458.065; 2017 c.294 §4]

Note: See note under 307.651 (Definitions for ORS 307.651 to 307.687).

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.