Oregon Statutes

§ 307.245 — Denial of exemption for failure to reflect exemption by rent reduction

Oregon § 307.245
JurisdictionOregon
Vol.8
Title 29Revenue and Taxation
Ch. 307Property Subject to Taxation; Exemptions

This text of Oregon § 307.245 (Denial of exemption for failure to reflect exemption by rent reduction) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Or. Rev. Stat. § 307.245 (2026).

Text

The funded property tax exemption granted under ORS 307.241 to 307.248 may not be granted in any year following a year for which the corporation has failed to satisfy the county assessor or the Department of Revenue that the exemption granted in the previous year has been reflected by a reduction in the amount of rent that would otherwise be paid for occupancy of the facility by its residents.

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Related

§ 307.241
Oregon § 307.241

Legislative History

1977 c.411 §5; 2005 c.94 §33

Nearby Sections

15
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Bluebook (online)
Oregon § 307.245, Counsel Stack Legal Research, https://law.counselstack.com/statute/or/307.245.