Oregon Statutes 315.132 – Credit allowed for current certifications following repeal or expiration
Current as of: 2023 | Check for updates
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If the credit allowed under ORS § 315.124 is repealed, or is allowed by the Legislative Assembly to expire, taxpayers that have previously received certification shall be allowed to continue to claim the credit. Any deed restrictions associated with the credit shall be retained. [2022 c.34 § 6]
Terms Used In Oregon Statutes 315.132
- Deed: The legal instrument used to transfer title in real property from one person to another.
Section 7, chapter 34, Oregon Laws 2022, provides:
Notwithstanding ORS § 315.037, section 2 of this 2022 Act [315.124] applies to all tax years beginning on or after January 1, 2023. [2022 c.34 § 7]