Oregon Statutes - Chapter 308 - Assessment of Property for Taxation - Section 308.297 - Personal property returns to note penalty for delinquency.

Any personal property tax return form given to a taxpayer by an assessor or the Department of Revenue shall contain within it a printed notice, or be accompanied by a printed notice, of the penalty, for delinquency in filing a personal property tax return. [1967 c.405 §2; 1985 c.604 §7]

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Last modified: August 7, 2008