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Or. Rev. Stat. § 283.092

Effect of financing agreement on tax status

Oregon · Oregon Revised Statutes Chapter 283 — Interagency Services · Status: effective

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Or. Rev. Stat. § 283.092, Effect of financing agreement on tax status, Oregon, version 1 as recorded 2026-10-04, yourstate.us, https://yourstate.us/provision/2490631
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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.