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The City of Portland, Oregon

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3.103.030 Benefit of the Exemption; Annual Maximum Exemption Amount.

A.  Multiple-unit housing that qualifies for an exemption under this Chapter is exempt from property taxes to the extent provided under ORS 307.612 and the Administrative Rules.

B.  However, the maximum amount of estimated foregone tax revenue provided as a benefit of the exemption under this Chapter may not exceed the amount approved by Council.