ORS 283.092
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).

Source: Section 283.092 — Effect of financing agreement on tax status, https://www.­oregonlegislature.­gov/bills_laws/ors/ors283.­html.

283.010
Definitions
283.020
Federal law governs when federal granted funds involved
283.076
Oregon Department of Administrative Services Operating Fund
283.080
Special revolving fund for immediate payments
283.085
Definitions for ORS 283.085 to 283.092
283.087
Financing agreements
283.089
Authority of Director of Oregon Department of Administrative Services regarding financing agreements
283.091
Governor’s budget to include amount needed to pay amounts due on unpaid financing agreements
283.092
Effect of financing agreement on tax status
283.095
Authority for state agency to enter into financing agreement
283.100
General government administrative functions and information technology and communications functions for state agencies
283.110
Furnishing by state agency to another state agency of services, facilities and materials
283.120
State agency service unit
283.130
“Agency” defined for ORS 283.140 and 283.143
283.140
Telephone and telecommunications, mail, shuttle bus and messenger services
283.143
Surcharge for telecommunications services
283.170
Sale of steam heat to certain museums
283.305
Definitions for ORS 283.305 to 283.350
283.310
Control and regulation of state-owned motor vehicles
283.312
Provision of state-owned vehicle to authorized agency driver
283.313
Adoption of mileage limits for use and replacement of state-owned vehicles
283.314
Replacement of state-owned vehicle when replacement mileage standard is exceeded
283.315
Establishing motor pools
283.320
Transfer to pool or sale of vehicles
283.325
Acquisition of motor vehicles by department
283.327
Acquisition and use of zero-emission and alternative fuel vehicles
283.330
Department responsible for motor vehicles under its control
283.335
Storage, repair and maintenance facilities
283.337
Reports to Department of Environmental Quality and State Department of Energy
283.340
Policy
283.343
Compliance examination on use of state-owned vehicles
283.345
Use of privately owned vehicles
283.350
Use of Oregon Department of Administrative Services Operating Fund for automotive purposes
283.390
State-owned vehicles to be marked
283.395
Driving state-owned vehicles for private purposes prohibited
283.398
Findings and goals for zero-emission vehicles
283.401
Report concerning utilization of zero-emission vehicles within state
283.415
Legislative findings
283.417
Definitions for ORS 283.415 to 283.425
283.419
Department to develop and administer asbestos abatement standards, plans and procedures
283.421
Agency responsibility for abatement of asbestos
283.423
Expenses of department
283.425
Costs of litigation
283.990
Penalties
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