Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 305 - ADMINISTRATION OF REVENUE AND TAX LAWS; APPEALSDEPARTMENT OF REVENUE
TAX ADMINISTRATION
Section 305.102 - Local budget and property tax law; compliance with constitutional limit; rules

ORS § 305.102

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Current through 2024 Regular Session legislation effective June 6, 2024
Section 305.102 - Local budget and property tax law; compliance with constitutional limit; rules

The Department of Revenue shall adopt rules that it considers necessary to carry out the provisions of chapter 459, Oregon Laws 1991, relating to Local Budget Law, appeals to boards of property tax appeals, administration of the property tax laws, imposition and collection of taxes on property or compliance by local taxing officials with the requirements of section 11b, Article XI of the Oregon Constitution.

ORS 305.102

Amended by 2023 Ch. 29,§ 1, eff. 1/1/2024, op. 7/1/2024.
1991 c.459 §35; 1995 c.650 §107; 1997 c.541 §§49,50

305.102 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 305 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Legislative Counsel has substituted "chapter 459, Oregon Laws 1991," for the words "this Act" in section 35, chapter 459, Oregon Laws 1991, compiled as 305.102. Specific ORS references have not been substituted, pursuant to 173.160. These sections may be determined by referring to the 1991 Comparative Section Table located in Volume 22 of ORS.