Section 306.265 - Electronic filing of exemption and special assessment applications; rules.

OR Rev Stat § 306.265 (2019) (N/A)
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(2) No application for exemption or special assessment that is filed electronically shall constitute a valid application unless the department has identified by rule that the exemption or special assessment is one for which electronically filed applications may be accepted. [1997 c.154 §10]