Logging equipment consisting of a skyline yarder and carriage in the form of a mobile tower or swing yarder that is capable of full log suspension during inhaul is exempt from ad valorem property taxation.
(Cargo Containers)
ORS 307.831
Applied in 1 court decision — leading case Bert Brundige, LLC v. Dept. of Rev. (2021)
Most recently applied in Bert Brundige, LLC v. Dept. of Rev. (April 2021)
1999 c.957 §6
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.