ORS § 283.092

Current through 2024 Regular Session legislation effective June 6, 2024

Section 283.092 - Effect of financing agreement on tax status

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.

ORS 283.092

1989 c.1032 §5; 2007 c. 783, § 96

See second note under 283.085.