2011 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).

Note: Section 41a, chapter 637, Oregon Laws 2011, provides:

Sec. 41a. Notwithstanding ORS 351.086 (Applicability of certain laws to Oregon University System) (1) as amended by section 41 of this 2011 Act, ORS chapter 278 and ORS 283.100 (Duty of department to provide administrative functions to state agencies), 283.110 (Furnishing by state agency to another state agency of services, facilities and materials), 283.120 (State agency service unit), 283.130 (Agency defined for ORS 283.140 and 283.143), 283.140 (Central telephone, telecommunications, mail, shuttle bus and messenger service for state agencies), 283.143 (Surcharge for telecommunications services), 283.305 (Definitions for ORS 283.305 to 283.350) to 283.350 (Use of Oregon Department of Administrative Services Operating Fund for automotive purposes), 283.415 (Legislative findings) to 283.425 (Costs of litigation), 283.500 (Policy) to 283.520 (Contracts for telecommunications equipment and services not to exceed 10 years) and 283.524 (Agreements to fund or acquire telecommunications equipment and services) apply to the Oregon University System prior to July 1, 2012. [2011 c.637 §41a]