ORS 307.485: Exemption.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
Subject to ORS 307.490 and 307.495, there shall be exempt from taxation the assessed value of all real and personal property of eligible agricultural workforce housing, an eligible child care facility or an eligible farm labor camp. [1973 c.382 §2; 1991 c.459 §61; 1995 c.278 §34; 1997 c.541 §125; 2015 c.34 §2]
This rule cites
- ORS 307.490 — resolved
- 307.495 — resolved
Cited by
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors307.html