Oregon § 307.674 Application approval and denial procedures; notice of approval to owner; filing with assessor; fee

Oregon Statutes

§ 307.674 — Application approval and denial procedures; notice of approval to owner; filing with assessor; fee

Oregon § 307.674

Vol.8

Title 29Revenue and Taxation

Ch. 307Property Subject to Taxation; Exemptions

This text of Oregon § 307.674 (Application approval and denial procedures; notice of approval to owner; filing with assessor; fee) 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. § 307.674 (2026).

Text

(1)The city shall approve or deny an application filed under ORS 307.667 within 180 days after receipt of the application. An application not acted upon within 180 days shall be deemed approved.

(2)(a) Following approval and on or before the deadline set forth in ORS 307.512, the city shall send a notice of approval to the owner. The notice shall explain the grounds for possible termination of the exemption prior to the end of the exemption period or thereafter, and the effects of termination.

(b)In addition, on or before the deadline set forth in ORS 307.512, the city shall file with the county assessor a document listing the owner’s name and address, a description of the structure that is the subject of the application that includes either the legal description of the property or the a

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(1) The city shall approve or deny an application filed under ORS 307.667 within 180 days after receipt of the application. An application not acted upon within 180 days shall be deemed approved.
(2)(a) Following approval and on or before the deadline set forth in ORS 307.512, the city shall send a notice of approval to the owner. The notice shall explain the grounds for possible termination of the exemption prior to the end of the exemption period or thereafter, and the effects of termination.
(b) In addition, on or before the deadline set forth in ORS 307.512, the city shall file with the county assessor a document listing the owner’s name and address, a description of the structure that is the subject of the application that includes either the legal description of the property or the assessor’s property account number and the specific conditions upon which the approval of the application is based.
(3) If the application is denied, the city shall state in writing the reasons for denial and send notice of denial to the applicant at the last-known address of the applicant within 10 days after the denial. The notice shall inform the applicant of the right to appeal under ORS 307.687.
(4)(a) The city, after consultation with the county assessor, shall establish an application fee in an amount sufficient to cover the cost to be incurred by the city and the assessor in administering ORS 307.651 to 307.687.
(b) The application fee shall be paid to the city at the time the application for exemption is filed.
(c) If the application is approved, the city shall pay the application fee to the county assessor for deposit in the county general fund, after first deducting that portion of the fee attributable to its own administrative costs in processing the application.
(d) If the application is denied, the city shall retain that portion of the application fee attributable to its own administrative costs and shall refund the balance to the applicant.