Example: A veteran 64 years of age files the physician's certificate with the Exemption Claim form and their statement of total gross income on or before April 1, 2009. He then has his 65th birthday on May 15, 2009. The veteran must file the physician's certificate with the Exemption Claim form and income statement when he next files on or before April 1, 2010. On May 15, 2010, the veteran has his 66th birthday. Since the veteran is now 66 years of age and previously filed the certificate after his 65th birthday, he is no longer required to file the certificate but is required to file his Exemption Claim form and statement of total gross income on or before April 1, 2011, or for any year thereafter.
Or. Admin. Code § 150-307-0360
Stat. Auth.: ORS 305.100
Stats. Implemented: ORS 307.260