Or. Admin. Code § 150-307-0530

Current through Register Vol. 63, No. 10, October 1, 2024

Section 150-307-0530 - Certification of Nonprofit Corporation Low Income Housing Exemption to County Assessor

If the governing body determines under ORS 307.547 that property qualifies for exemption from taxation, the governing body must certify the exemption to the county assessor:

(1) On or before April 1 preceding the tax year for which exemption is granted, or

(2) If after April 1, within one week of the governing body determining the property qualifies for exemption.

Or. Admin. Code § 150-307-0530

REV 11-2009, f. 12-21-09, cert. ef. 1-1-10; REV 3-2014, f. & cert. ef. 7-31-14; Renumbered from 150-307.547, REV 54-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 307.547