2013 ORS § 283.092¹
Effect of financing agreement on tax status

A lease or financing agreement authorized by ORS 283.085 (Definitions for ORS 283.085 to 283.092) to 283.092 (Effect of financing agreement on tax status) 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. [1989 c.1032 §5; 2007 c.783 §96]

Note: See note under 283.085 (Definitions for ORS 283.085 to 283.092).