Source:
Section 554.320 — Exemption from taxation, https://www.oregonlegislature.gov/bills_laws/ors/ors554.html.
Where water systems, for which nonprofit corporation sought exemption under this section, did not and could not legally serve land described in articles of incorporation pursuant to ORS 554.270, corporation was not entitled to exemption. Sal La Sea Dist. Imp. Co. v. Dept. of Rev., 7 OTR 436 (1978)
The legislature occasionally skips outline levels. For example:
(3) A person may apply [...] (4)(a) A person petitioning for relief [...]
In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.
Do you have an opinion about this solution? Drop us a line.
This online publication of the ORS is up to date through “early 2024”. It consists of;
Here's how the legislature describes the process
The ORS is published every two years. Each edition incorporates all laws, and changes to laws, enacted by the Legislative Assembly through the odd-numbered year regular session referenced in the volume titles for that edition.
The 2021 Edition does not include changes to the law enacted during the 2021 second special session and the 2022 regular session of the Eighty-first Legislative Assembly. Changes to the law by the 2021 second special session and the 2022 regular session will be reflected in the 2023 Edition of Oregon Revised Statutes. . . .
The 2023 Edition will be available online in early 2024.
Up to date