Oregon Statutes - Chapter 307 - Property Subject to Taxation; Exemptions - Section 307.637 - Actions required by January 1, 2012, for exemption to be granted.

An exemption for multiple-unit housing may not be granted under ORS 307.600 to 307.637 unless:

(1) In the case of multiple-unit housing described in ORS 307.603 (5)(a), the application for exemption is made to the city or county on or before January 1, 2012.

(2) In the case of multiple-unit housing described in ORS 307.603 (5)(b), the construction, addition or conversion is completed on or before January 1, 2012. [Formerly 307.691]

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Last modified: August 7, 2008