Department of Revenue
Chapter 150
Division 307
PROPERTY SUBJECT TO TAXATION
150-307-0390
Veterans Property Held in Trust
To receive an exemption on property that is held in a trust, the trust must be clearly identified as revocable for the specific property on which a claim for exemption is filed under ORS 307.250 and an application is made as required in 307.260
Statutory/Other Authority: ORS 305.100
Statutes/Other Implemented: ORS 307.270
History:
Renumbered from 150-307.270(1)-(C), REV 55-2016, f. 8-13-16, cert. ef. 9-1-16
REV 8-1998, f. 11-13-98, cert. ef. 12-31-98, Renumbered from 150-307.250
RD 9-1989, f. 12-18-89, cert. ef. 12-31-89