ORS 353.420: Effect of financing agreement on tax status.

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

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. [1995 c.162 §21] PROGRAMS

This rule cites

ORS 353.380 — resolved
353.420 — resolved
ORS chapter 307 — target_record_not_published

Cited by

ORS 353.380: Definitions for ORS 353.380 to 353.420.
ORS 353.390: Authority to enter financing agreements; limitations.

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors353.html