2013 ORS § 307.466¹
Exemption limited to taxes of district adopting ORS 307.462
  • rules

(1) The exemption provided in ORS 307.462 (Definitions) applies only to the taxes of a taxing district the governing body of which has adopted an ordinance or resolution authorizing the exemption under ORS 307.462 (Definitions).

(2) The Department of Revenue and the State Department of Agriculture may adopt rules to implement the provisions of ORS 307.462 (Definitions) and 307.464 (Certification of eligibility of machinery and equipment). [2007 c.843 §§72,73]