(2)(a) Upon receipt of an application under subsection (1) of this section, the county assessor shall approve or deny the application.
(b) If the application is denied, the owner may appeal to the circuit court in the county where the tax-deferred homestead property is located within 90 days after notice in writing of the denial is mailed to the owner by the county assessor.
(c) Orders of the circuit court in an appeal taken under this subsection may be appealed to the Court of Appeals within the time and in the manner provided under ORS 312.210. [1983 c.793 §3; 2011 c.723 §13; 2021 c.535 §12]