{"data":{"id":"us-or/ors-307.197","jurisdiction":"us-or","citation":"ORS 307.197","heading":"Equipment used for certain emergencies in navigable waters.","body":"Communications equipment, emergency response equipment and other tangible personal property is exempt from ad valorem property taxation if the equipment or property is:\n      (1) Acquired or used primarily for the purposes of responding to and maintaining the capability to respond to shipboard fires or oil spills in navigable waters;\n      (2) Owned by a nonprofit corporation organized under ORS chapter 65 that operates as a maritime fire and safety association; and\n      (3) Made available by the nonprofit corporation for use by a federal, state or local emergency response agency pursuant to a mutual aid compact. [2010 c.29 §3]\n(Public Ways)","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":"1a35ecee9b2424e7abed4a9a10fddc06d9023a8f470ac3c496e8035b98e90299","source_id":"us-or","stale":false,"prev":"us-or/ors-307.195","next":"us-or/ors-307.200"},"notice":"GroundRules: Original legal text. Not legal advice."}