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.
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
(b) What properties are entitled to
(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
Admin. R. 150-307-0310
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),
55-2016, f. 8-13-16, cert. ef.
Forms referrenced are available from the
Stat. Auth.: ORS
Stats. Implemented: ORS