Source: http://www.oregonlaws.org/ors/311.678
Timestamp: 2016-07-28 22:16:57
Document Index: 776176200

Matched Legal Cases: ['§ 311', '§12', '§3', '§7', '§10', '§13', '§25', '§12']

ORS 311.678 - Annual notice to taxpayer claiming deferral in current tax year - 2015 Oregon Revised Statutes
2015 ORS § 311.678¹
(1) On or before December 15 of each year, the Department of Revenue shall send a notice to each taxpayer who has claimed deferral of property taxes for the current tax year. The notice shall:
(d) Contain any other information that the department considers necessary to facilitate administration of the homestead deferral program.
(2) The department shall give the notice required under subsection (1) of this section by an unsealed postcard or other form of mail sent to the residence address of the taxpayer as shown in the claim for deferral or as otherwise determined by the department to be the correct address of the taxpayer. [1963 c.569 §12; 1971 c.572 §3; 1977 c.160 §7; 1983 c.550 §10; 1989 c.948 §13; 1997 c.170 §25; 2015 c.348 §12]