Oregon § 307.681 Termination of exemption for noncompliance; procedures

Oregon Statutes

§ 307.681 — Termination of exemption for noncompliance; procedures

Oregon § 307.681

Vol.8

Title 29Revenue and Taxation

Ch. 307Property Subject to Taxation; Exemptions

This text of Oregon § 307.681 (Termination of exemption for noncompliance; procedures) 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. § 307.681 (2026).

Text

(1)(a) Except as provided in ORS 307.684, if, after an application has been approved under ORS 307.674, the city finds that any provision of ORS 307.651 to 307.687 is not being complied with, or any provision required by the city pursuant to ORS 307.651 to 307.687 is not being complied with, the city shall give notice to the owner, mailed to the owner’s last-known address, of the proposed termination of the exemption.

(b)The notice shall state the reasons for the proposed termination and shall require the owner to appear at a specified time, not less than 20 days after mailing the notice, to show cause, if any, why the exemption should not be terminated.

(2)(a) If the owner fails to show cause why the exemption should not be terminated, within 10 days following such failure, the city shal

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(1)(a) Except as provided in ORS 307.684, if, after an application has been approved under ORS 307.674, the city finds that any provision of ORS 307.651 to 307.687 is not being complied with, or any provision required by the city pursuant to ORS 307.651 to 307.687 is not being complied with, the city shall give notice to the owner, mailed to the owner’s last-known address, of the proposed termination of the exemption.
(b) The notice shall state the reasons for the proposed termination and shall require the owner to appear at a specified time, not less than 20 days after mailing the notice, to show cause, if any, why the exemption should not be terminated.
(2)(a) If the owner fails to show cause why the exemption should not be terminated, within 10 days following such failure, the city shall give notice to the owner stating its findings and terminating the exemption.
(b) A copy of the notice shall be filed with the county assessor.