Go to Previous Versions of this Section
  1. 2025 Oregon Rev. Stat. (here)
  2. 2023 Oregon Rev. Stat.
  3. 2021 Oregon Rev. Stat.
  4. View All Versions

2025 Oregon Revised Statutes
Volume : 08 - Revenue and Taxation
Chapter 307 - Property Subject to Taxation; Exemptions
Section 307.391 - Field burning smoke management equipment.

Universal Citation:
OR Rev Stat § 307.391 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
Previous Next

Radio communications equipment, meteorological equipment or other tangible personal property used in connection with the operation of the field burning smoke management program established under ORS 468A.555 to 468A.620 and 468A.992 is exempt from ad valorem property taxation. [2001 c.753 §18]
Previous Next
Disclaimer: These codes may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.