Relating to the correction of erroneous material in Oregon tax law; and prescribing an effective date.

HB 2073 makes technical corrections and updates to Oregon's tax statutes. It amends various sections of the tax code to improve language, clarify procedures, and update references, such as those related to property tax collection. The bill also repeals several obsolete tax provisions and removes their mentions from other parts of the law. These changes primarily aim to ensure the accuracy and consistency of Oregon's tax laws, affecting the administration and interpretation of the tax code. The bill will become effective 91 days after the legislative session officially ends.