- (1) ORS 307.220 provides for the exemption from taxation of certain property, except parcels of land and buildings, owned by qualified associations used exclusively in the construction, maintenance, and operation of a telephonic communication system.
- (2) Any property owned, rented, leased or occupied by an association used exclusively in the construction, maintenance, and operation of a telephonic system and not exempt will be classified and assessed pursuant to ORS 308.505 to 308.660.
Statutory/Other Authority
ORS 305.100
Statutes/Other Implemented
ORS 307.220
History
Renumbered from 150-307.220-(A), REV 55-2016, f. 8-13-16, cert. ef. 9-1-16
11-71
3-70
1-66
6-61