A lease or financing agreement under ORS 353.380 to 353.420 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.
ORS 353.420
Known as the Oregon Opportunity Act
The act spans §§ 353.010 to 353.612 (60 sections).
1995 c.162 §21
Official source: Oregon State Legislature. Reproduced from public-domain Oregon statutes; confirm against the official source for the current text. Not legal advice.