Or. Admin. Code § 150-307-0720 - Filing Requirements

(1) For the facility to obtain the long term care facility exemption, the following documentation must be filed with the county assessor's office:

(a) A copy of the certification of qualification for exemption, for the tax year for which exemption is sought, issued by Oregon Department of Human Services.

(b) A copy of the appropriate resolution or ordinance from each taxing district adopting the provisions of ORS 307.811. Such an ordinance or resolution would read substantially equivalent to the following: The provisions of ORS 307.811 are adopted for the purpose of allowing real and personal property or eligible long term care facilities to be exempt from ad valorem property taxation within this taxing district.

(2) To avoid the late filing penalty, the certification of qualification for exemption accompanied by the resolution of ordinance must be filed on or before April 1 preceding the tax year for which the exemption is being claimed. After April 1 and on or before December 31 of the tax year, the taxpayer may file a certification of qualification for exemption accompanied by a copy of the resolution or ordinance. The filing must be accompanied by a late fee of the greater of $200 or one-tenth of one percent of the real market value of the property to which the certification of qualification for exemption applies.

Notes

Or. Admin. Code § 150-307-0720

REV 8-2000, f. & cert. ef. 8-3-00; Renumbered from 150-307.811(2)(a), REV 54-2016, f. 8-13-16, cert. ef. 9/1/2016; REV 67-2017, amend filed 12/22/2017, effective 1/1/2018

Statutory/Other Authority: ORS 305.100

Statutes/Other Implemented: ORS 307.811