Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 305 - ADMINISTRATION OF REVENUE AND TAX LAWS; APPEALSDEPARTMENT OF REVENUE
TAX ADMINISTRATION
Section 305.102 - [Operative Until 7/1/2024] Local budget and property tax law; compliance with constitutional limit; rules

ORS § 305.102

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Current through 2024 Regular Session legislation effective April 17, 2024
Section 305.102 - [Operative Until 7/1/2024] Local budget and property tax law; compliance with constitutional limit; rules

The Department of Revenue shall adopt rules that it considers necessary to carry out the provisions of chapter 459, Oregon Laws 1991, relating to Local Budget Law, appeals to property value appeals boards, administration of the property tax laws, imposition and collection of taxes on property or compliance by local taxing officials with the requirements of Article XI, section 11b, of the Oregon Constitution.

ORS 305.102

1991 c.459 §35; 1995 c.650 §107; 1997 c.541 §§49,50

The amendments to 305.102 by section 1, chapter 29, Oregon Laws 2023, become operative July 1, 2024. See section 43, chapter 29, Oregon Laws 2023. The text that is operative until July 1, 2024, is set forth for the user's convenience.

This section is set out more than once due to postponed, multiple, or conflicting amendments.