ORS § 353.420

Current through 2024 Regular Session legislation effective April 17, 2024

Section 353.420 - Effect of financing agreement on tax status

A lease or financing agreement under ORS 353.380 to 353.420 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 353.420

1995 c.162 §21