Oregon § 307.637 Deadlines for actions required for exemption

Oregon Statutes

§ 307.637 — Deadlines for actions required for exemption

Oregon § 307.637

Vol.8

Title 29Revenue and Taxation

Ch. 307Property Subject to Taxation; Exemptions

This text of Oregon § 307.637 (Deadlines for actions required for exemption) 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. § 307.637 (2026).

Text

An exemption for multiple-unit housing may not be granted under ORS 307.600 to 307.637 unless:

(1)In the case of multiple-unit housing described in ORS 307.603 (5)(a), the application for exemption is made to the city or county on or before January 1, 2032.

(2)In the case of multiple-unit housing described in ORS 307.603 (5)(b), the construction, addition or conversion is completed on or before January 1, 2032.

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An exemption for multiple-unit housing may not be granted under ORS 307.600 to 307.637 unless:
(1) In the case of multiple-unit housing described in ORS 307.603 (5)(a), the application for exemption is made to the city or county on or before January 1, 2032.
(2) In the case of multiple-unit housing described in ORS 307.603 (5)(b), the construction, addition or conversion is completed on or before January 1, 2032.