If the credit allowed under ORS 315.124 is repealed, or is allowed by the Legislative Assembly to expire, taxpayers that have previously received certification shall be allowed to continue to claim the credit.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]\nNote:\nSection 7, chapter 34, Oregon Laws 2022, provides:\nSec. 7.\nNotwithstanding 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]
Oregon Legal Code