Oregon Code § 307.523·Enacted ·Last updated March 01, 2026
Statute Text
Application deadlines; certification of exemption.
(1) Application shall be made on
or before December 1 of the calendar year immediately preceding the first
assessment year for which exemption is requested, and shall be accompanied by
the application fee required under ORS 307.527. However, if the property is
acquired after November 1, the application shall be made within 30 days after
the date of acquisition.
(2) Within 60
days of the filing of an application under ORS 307.521, the governing body
shall take final action upon the application as provided under ORS 307.527, and
certify the results of the action to the county assessor, as set forth in ORS
307.512.
(3) Upon receipt
of certification under subsection (2) of this section, the county assessor
shall exempt the property from taxation to the extent certified by the
governing body.
(4)
Notwithstanding the dates specified in ORS 307.517, 307.518 and 307.520,
property granted exemption pursuant to an application filed under ORS 307.517,
Plain English Explanation
This Oregon statute addresses Application deadlines; certification of exemption. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 307.523
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Application deadlines; certification of exemption. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 307.523. Use this format in legal documents and court filings.
Browse related sections using the links below, or search all Oregon statutes on FlawFinder.