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Or. Rev. Stat. § 308.474

Owner to file annual statement regarding rental property transactions if agreement filed under ORS 308.462 (2)

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

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Or. Rev. Stat. § 308.474, Owner to file annual statement regarding rental property transactions if agreement filed under ORS 308.462 (2), Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2493933
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If an agreement has been filed under ORS 308.462 (2), within 60 days following the end of the fiscal year as used by the owner for purposes of reporting federal income tax and during the period that the certificate described in ORS 308.466 is in effect, the owner of the rehabilitated property that is nonowner-occupied shall file with a designated agent of the governing body the following: (1) A statement of occupancy and vacancy of the rehabilitated property during the 12 months ending with the anniversary date; (2) A statement of all rental rates, and increases in rental rates and operating costs, during the 12 months ending with the anniversary date; and (3) A certification by the owner that the property has been held continuously for the production of rental income since the date of the certificate approved by the governing body, pursuant to ORS 308.466.