ORS 283.092: Effect of financing agreement on tax status.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
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. [1989 c.1032 §5; 2007 c.783 §96]
Official history and status
History: Note: See note under 283.085.
Administrative rules citing this section
- OAR 122-070-0100: Authority — implements
- OAR 122-070-0110: Definitions — implements
- OAR 122-070-0120: Budget Requests for Financing Agreements — implements
- OAR 122-070-0130: Approval and Execution of Financing Agreements — implements
- OAR 122-070-0140: Records Creation and Maintenance, and Ongoing Use of Financed Assets — implements
- OAR 122-070-0150: Management of Proceeds — implements
- OAR 122-070-0160: Charges for Administering Financing Agreements — implements
This rule cites
- ORS 283.085 — resolved
- 283.092 — resolved
- ORS chapter 307 — target_record_not_published
Cited by
- ORS 182.460: Statutory provisions applicable to semi-independent state agencies.
- ORS 196.205: Establishment of Willamette Falls Locks Authority as independent public corporation.
- ORS 276.429: Leases; lease option purchase; cost policy; report to legislative review agency.
- ORS 283.085: Definitions for ORS 283.085 to 283.092.
- ORS 283.087: Financing agreements; limitations.
- ORS 283.095: Authority for state agency to enter into financing agreement.
- ORS 284.118: Commission exempt from certain financial administration laws; contracts with state agencies for services; personnel policies and contracting and purchasing procedures.
- ORS 284.375: Applicability of other laws.
- ORS 352.402: Eligibility of public universities to receive proceeds from state bonds; requirements; certification to the State Treasurer.
- ORS 353.100: Applicability of certain laws to university.
- ORS 377.836: Application of certain statutes to Travel Information Council.
- ORS 421.305: Establishment of industries in institutions; authority of Oregon Corrections Enterprises; rules; fees.
- ORS 421.352: Applicability of certain statutes to Oregon Corrections Enterprises.
- ORS 423.525: Application for financial aid; review of application; rules for program evaluation; use of funds; community corrections manager; modification of plan.
- ORS 455.028: Interagency agreements.
- ORS 656.753: State Accident Insurance Fund Corporation exempt from certain financial administration laws; contracts with state agencies for services.
- ORS 701.272: Interagency agreements.
- ORS 757.552: Duties of center; fees for services; rules; exemption from certain financial administration laws.
- ORS 757.822: Laws applicable to Oregon Community Power.
- ORS 774.190: Applicability of certain laws to board; protection from liability.
- OAR 122-070-0100: Authority
- OAR 122-070-0110: Definitions
- OAR 122-070-0130: Approval and Execution of Financing Agreements
- OAR 122-075-0110: Definitions
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors283.html