Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 307 - PROPERTY SUBJECT TO TAXATION; EXEMPTIONSEXEMPTIONS
PERSONAL PROPERTY
Section 307.195 - Household furnishings owned by nonprofit organization furnishing housing for students attending institutions of higher education

ORS § 307.195

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Current through 2024 Regular Session legislation effective April 17, 2024
Section 307.195 - Household furnishings owned by nonprofit organization furnishing housing for students attending institutions of higher education

All furniture, goods and furnishings owned by or situated in and used solely by a fraternity, sorority, student housing cooperative or student living organization is exempt from taxation if such fraternity, sorority, student housing cooperative or student living organization furnishes living quarters for students attending institutions of higher education and is not conducted for profit.

ORS 307.195

1957 c.631 §1