{"data":{"id":"us-or/ors-307.171","jurisdiction":"us-or","citation":"ORS 307.171","heading":"Sports facility owned by large city.","body":"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]\n(Alternative Energy Systems)","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 307 — Property Subject to Taxation; Exemptions"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors307.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"5a227086734b238e44699cdf659f999197df0218e200a0bb5a456f21189e552a","source_id":"us-or","stale":false,"prev":"us-or/ors-307.170","next":"us-or/ors-307.175"},"notice":"GroundRules: Original legal text. Not legal advice."}