ORS 381.742: Taxation.

(1) Notwithstanding the laws of this state or the State of Washington and except as provided in subsection (2) of this section, a state or political subdivision may not require the commission to pay a tax or assessment, or an in lieu of tax or assessment, including but not limited to a property tax, sales tax, use tax or other tax or assessment upon real property or personal property acquired or otherwise under the control of the commission, or upon an activity or expenditure of the commission, or upon the revenues of the commission. (2) Notwithstanding subsection (1) of this section, a state or political subdivision may require a commission to pay a tax or assessment to the same extent as a municipal corporation. [2022 c.7 §12]