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2019 Oregon Revised Statutes
Volume : 07 - Public Facilities and Finance
Chapter 283 - Interagency Services
Section 283.092 - Effect of financing agreement on tax status.
Universal Citation: OR Rev Stat § 283.092 (2019)
A lease or financing agreement authorized by ORS 283.085 to 283.092 shall not cause property to be subject to property taxation and shall be disregarded in determining whether property is exempt from taxation under ORS chapter 307. [1989 c.1032 §5; 2007 c.783 §96]
Note: See note under 283.085.
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