Every lease entered into pursuant to ORS 270.110 shall be authorized by order of the state agency executing the same and shall provide such terms and conditions as may be fixed and determined by the governmental body executing the same. Any such lease may provide that the lessee shall pay ad valorem taxes assessable against the leased property, or that the state agency shall pay such taxes, in which latter event the anticipated amount of taxes shall be taken into consideration in fixing the rental charge.
ORS 273.436