Or. Rev. Stat. § 307.280
Effect of exemption under ORS 307.250 on prior tax levied
Oregon · Oregon Revised Statutes Chapter 307 — Property Subject to Taxation; Exemptions · Status: effective
Cite this
- Citation
- Or. Rev. Stat. § 307.280, Effect of exemption under ORS 307.250 on prior tax levied, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493496
- Permanent ID
ys:prov:2493496@1- SHA-256
1ecad6e5b6bcf3672ecfbdf103e89297a592008d35682d393061586c227cc2e3
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
Allowance of the exemption, under ORS 307.250, in any year shall not have the effect of canceling or permitting the cancellation of any tax levied in any prior year.