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Oregon Revised Statutes

Or. Rev. Stat. § 308.297 (2026)

Personal property returns to note penalty for delinquency

✓ current as of May 2026
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      308.297 Personal property returns to note penalty for delinquency. Any personal property tax return form given to a taxpayer by an assessor or the Department of Revenue shall contain within it a printed notice, or be accompanied by a printed notice, of the penalty, for delinquency in filing a personal property tax return. [1967 c.405 §2; 1985 c.604 §7]