2017 ORS 307.107¹
Property used for natural gas pipeline extension project

(1) Property used for a natural gas pipeline extension project is exempt from ad valorem property taxation if:

(a) The project receives or has received moneys from the Oregon Unified International Trade Fund to pay any portion of the project;

(b) The length of the pipeline, including additions or improvements, does not exceed 115 miles; and

(c) The owner of the property is a local government, as defined in ORS 174.116 (“Local government” and “local service district” defined).

(2) The exemption under this section applies to all property used for the project, real and personal, tangible and intangible.

(3) Notwithstanding ORS 307.110 (Public property leased or rented by taxable owner) or 308.505 (Definitions for ORS 308.505 to 308.681) to 308.681 (Annual report to legislature on ORS 308.677) or any other provision of state law, property that is exempt under this section is not disqualified from exemption if a person other than the owner:

(a) Holds a lease, sublease or other interest in the exempt property; or

(b) Holds, manages or uses any portion of the project. [2007 c.678 §1]

Note: 307.107 (Property used for natural gas pipeline extension project) was enacted into law by the Legislative Assembly but was not added to or made a part of ORS chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

Chapter 307

Atty. Gen. Opinions

Validity of ad valorem and severance taxa­tion of logs destined for export, (1975) Vol 37, p 427; applica­tion of Article XI, sec­tion 11b of Oregon Constitu­tion to this chapter, (1990) Vol 46, p 388

Law Review Cita­tions

5 EL 516 (1975)

1 Legislative Counsel Committee, CHAPTER 307—Property Subject to Taxation; Exemptions, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ors307.­html (2017) (last ac­cessed Mar. 30, 2018).
 
2 Legislative Counsel Committee, Annotations to the Oregon Revised Stat­utes, Cumulative Supplement - 2017, Chapter 307, https://­www.­oregonlegislature.­gov/­bills_laws/­ors/­ano307.­html (2017) (last ac­cessed Mar. 30, 2018).
 
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.