Or. Admin. Code § 150-307-0090 - Request For Computation of In Lieu Tax Payment

(1) The request for computation of payment in lieu of tax is an annual request.

(2) To receive the in lieu tax computation in any year the taxpayer must:

(a) Have a possessory interest in the property;

(b) File a request using the Department of Revenue prescribed form;

(c) File the request form with the assessor in the county where the property is located;

(d) File the request form in the time prescribed by law;

(e) Provide a true copy of the lease or agreement that establishes the possessory interest; and

(f) Provide any other information the assessor deems necessary to complete the computation.

Notes

Or. Admin. Code § 150-307-0090

REV 8-1998, f. 11-13-98, cert. ef. 12-31-98; Renumbered from 150-307.120(3)(a), REV 53-2016, f. 8-13-16, cert. ef. 9/1/2016

Stat. Auth.: ORS 305.100

Stats. Implemented: ORS 307.120