ORS 468.270: Tax status of leasehold interest in facilities.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
Nothing in ORS 468.263 to 468.272 is intended to exempt from taxation or assessment the leasehold interest of any lessee in any facility nor are ORS 468.263 to 468.272 intended to affect any exemption or credit from taxation which might otherwise be available to any lessee under the laws of the State of Oregon. Such leasehold interest is classified for purposes of taxation as having the same value as the fee interest in that property. [1974 c.34 §8]
Official history and status
History: Note: See note under 468.263.
Administrative rules citing this section
- OAR 340-082-0005: Purpose — implements
- OAR 340-082-0010: Definitions — implements
- OAR 340-082-0015: Eligible Projects and Project Priorities — implements
- OAR 340-082-0020: Eligible Costs — implements
- OAR 340-082-0025: Special Considerations on Eligible Costs For Equipment — implements
- OAR 340-082-0030: Application Documents — implements
- OAR 340-082-0035: Application Review — implements
- OAR 340-082-0040: Loan or Obligation Purchase Agreement — implements
- OAR 340-082-0045: Construction Bid Documents Required — implements
- OAR 340-082-0050: Advancement of Loan or Obligation Purchase Funds — implements
- OAR 340-082-0055: Advancement of State Grant Funds — implements
This rule cites
- ORS 468.263 — resolved
- 468.272 — resolved
Cited by
No inbound citations found.
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors468.html