Oregon Statutes - Chapter 307 - Property Subject to Taxation; Exemptions - Section 307.466 - Exemption limited to taxes of district adopting ORS 307.462; rules.

(1) The exemption provided in ORS 307.462 applies only to the taxes of a taxing district the governing body of which has adopted an ordinance or resolution authorizing the exemption under ORS 307.462.

(2) The Department of Revenue and the State Department of Agriculture may adopt rules to implement the provisions of ORS 307.462 and 307.464. [2007 c.843 §72,73]

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Last modified: August 7, 2008