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).

1 Legislative Counsel Committee, CHAPTER 283—Interagency Services, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors283.­html (2019) (last ac­cessed May 16, 2020).
2 OregonLaws.org contains the con­tents of Volume 21 of the ORS, inserted along­side the per­tin­ent statutes. See the preface to the ORS An­no­ta­tions for more information.
3 OregonLaws.org assembles these lists by analyzing references between Sections. Each listed item refers back to the current Section in its own text. The result reveals relationships in the code that may not have otherwise been apparent. Currency Information