{"data":{"id":"us-or/ors-307.402","jurisdiction":"us-or","citation":"ORS 307.402","heading":"Beverage containers.","body":"Any beverage container having a refund value as required under ORS 459A.700 to 459A.754 is exempt from ad valorem taxation. [Formerly 310.608; 1983 c.600 §2; 1987 c.691 §2; formerly part of 307.400]\n(Pollution Control Facilities)","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":"d7ee110f8f30f45ed2b520926df495c245e1aa0a641520df12e6c679c4cb711b","source_id":"us-or","stale":false,"prev":"us-or/ors-307.400","next":"us-or/ors-307.405"},"notice":"GroundRules: Original legal text. Not legal advice."}