ORS 307.171: Sports facility owned by large city.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

Any sports facility owned by a city with a population of at least 500,000 is exempt from taxation, even if leased to or operated by a taxpaying entity. [2001 c.931 §2] (Alternative Energy Systems)

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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors307.html