{"data":{"id":"us-or/ors-307.453","jurisdiction":"us-or","citation":"ORS 307.453","heading":"Findings for food processing machinery and equipment exemption.","body":"The Legislative Assembly finds that food processing activities make significant contributions to the economy of this state and are important in supporting and maintaining a high level of agricultural diversity, upon which consistent economic performance is based. The Legislative Assembly declares that a property tax exemption for qualified real property machinery and equipment encourages continued operation and expansion of the food processing industry in this state.","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":"809f2695e4defd8ae62c3541b47d5c80ca48a952a1227a094e8ef6055a41c1cf","source_id":"us-or","stale":false,"prev":"us-or/ors-307.450","next":"us-or/ors-307.455"},"notice":"GroundRules: Original legal text. Not legal advice."}