Electronic filing of exemption and special assessment applications; rules.

  1. Law
  2. Oregon Revised Statutes
  3. Revenue and Taxation
  4. Property Taxation Generally
  5. Electronic filing of exemption and special assessment applications; rules.

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(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]


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