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Or. Rev. Stat. § 308.297

Personal property returns to note penalty for delinquency

Oregon · Oregon Revised Statutes Chapter 308 — Assessment of Property for Taxation · Status: effective

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Or. Rev. Stat. § 308.297, Personal property returns to note penalty for delinquency, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493856
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Any personal property tax return form given to a taxpayer by an assessor or the Department of Revenue shall contain within it a printed notice, or be accompanied by a printed notice, of the penalty, for delinquency in filing a personal property tax return.