Oregon Statutes - Chapter 306 - Property Taxation Generally - Section 306.265 - Electronic filing of exemption and special assessment applications; rulemaking authority.

(1) If an exemption or special assessment of property that is otherwise subject to assessment and taxation requires the filing of a written application with the Department of Revenue or a county assessor in order to be granted, the department may prescribe rules that permit the filing of the application and related written material, including signatures and verifications, by electronic means and may prescribe the conditions and requirements that must be met in order for an electronic filing to constitute a valid application for exemption or special assessment.

(2) No application for exemption or special assessment that is filed electronically shall constitute a valid application unless the department has identified by rule that the exemption or special assessment is one for which electronically filed applications may be accepted. [1997 c.154 §10]

Section:  Previous  306.230  306.235  306.240  306.245  306.250  306.255  306.260  306.265  306.270  306.280  306.290  306.300  306.310  306.320  306.330  Next

Last modified: August 7, 2008