Or. Admin. R. 150-307-0310 - Application for Exemption Under ORS 307.220 or 307.230

Current through Register Vol. 61, No. 4, April 1, 2022

(1) The application for exemption must contain all data required on the form prescribed by the Department of Revenue. The application for the first year in which an exemption is requested must be filed on or before March 15, and the Department will act upon the application within 30 days after receipt of the application.
(2) The Department will examine all applications and determine:
(a) Whether or not the applicant constitutes the type and kind of organization or owner described in ORS 307.220 or 307.230;
(b) What properties are entitled to exemption; and
(c) The parcels of land which will be assessed by the Department and those which will be assessed by the county assessor.
(3) The Department may require supplementary information from the applicant and may make a field examination to substantiate eligibility of the property for exemption.
(4) Upon initial qualification by an association or person, the Department will prepare and mail to the association or person (with a copy to the assessor) an exemption order containing a general description of property exempt under ORS 307.220 or 307.230.

Notes

Or. Admin. R. 150-307-0310
6-61; 1-66; 3-70; 11-71; 12-31-77; TC 2-1978, f. & cert. ef. 3-16-78; REV 10-2002, f. & cert. ef. 12-31-02; Renumbered from 150-307.240-(B), REV 55-2016, f. 8-13-16, cert. ef. 9/1/2016

Forms referrenced are available from the agency.

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 307.240

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