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Oregon Revised Statutes Revenue and Taxation § 307.637

Current as of January 01, 2023 | Updated by Findlaw Staff

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, 2022.

(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, 2022.

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Cite this article: FindLaw.com - Oregon Revised Statutes Revenue and Taxation § 307.637 - last updated January 01, 2023 | https://codes.findlaw.com/or/title-29-revenue-and-taxation/or-rev-st-sect-307-637/

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