{"data":{"id":"us-or/ors-307.391","jurisdiction":"us-or","citation":"ORS 307.391","heading":"Field burning smoke management equipment.","body":"Radio communications equipment, meteorological equipment or other tangible personal property used in connection with the operation of the field burning smoke management program established under ORS 468A.555 to 468A.620 and 468A.992 is exempt from ad valorem property taxation.","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":"a8f143546a746ebfce449a49f8a652feb7d79dc82febcc2b5ced526f6012b59b","source_id":"us-or","stale":false,"prev":"us-or/ors-307.390","next":"us-or/ors-307.394"},"notice":"GroundRules: Original legal text. Not legal advice."}