2015 ORS 307.681¹
Exemption termination for failure to meet requirements
  • procedures

(1) Except as provided in ORS 307.684 (Immediate termination of exemption), if, after an application has been approved under ORS 307.674 (Application, approval and denial procedures), the city finds that construction of single-unit housing was not completed within two years after the date the application was approved or on or before January 1, 2025, whichever is earlier, or that any provision of ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) is not being complied with, or any provision required by the city pursuant to ORS 307.651 (Definitions for ORS 307.651 to 307.687) to 307.687 (Review of denial of application) is not being complied with, the city shall give notice to the owner, mailed to the owner’s last-known address, of the proposed termination of the exemption. The notice shall state the reasons for the proposed termination and shall require the owner to appear at a specified time, not less than 20 days after mailing the notice, to show cause, if any, why the exemption should not be terminated.

(2) If the owner fails to show cause why the exemption should not be terminated, the city shall adopt an ordinance or resolution stating its findings and terminating the exemption. A copy of the ordinance or resolution shall be filed with the county assessor and a copy sent to the owner at the owner’s last-known address within 10 days after its adoption. [Formerly 458.045; 2013 c.426 §5]

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 (2015) (last ac­cessed Jul. 16, 2016).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2015, Chapter 307, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano307.­html (2015) (last ac­cessed Jul. 16, 2016).
 
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.