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Oregon · Through 2025 Edition

ORS 307.171: Sports facility owned by large city.

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Where this section sits in the code
  1. 08 - Revenue and Taxation
  2. 29. Revenue and Taxation
  3. Chapter 307 — Property Subject to Taxation; Exemptions

Any sports facility owned by a city with a population of at least 500,000 is exempt from taxation, even if leased to or operated by a taxpaying entity. [2001 c.931 §2]

(Alternative Energy Systems)

Collected 2026-09-03T23:50:13Z. Source file · JSON

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