A lease or financing agreement authorized by ORS § 283.085 to 283.092 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]

Terms Used In Oregon Statutes 283.092

  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC

 

See second note under 283.085.

 

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