Oregon § 307.197 Equipment used for certain emergencies in navigable waters

Oregon Statutes

§ 307.197 — Equipment used for certain emergencies in navigable waters

Oregon § 307.197

Vol.8

Title 29Revenue and Taxation

Ch. 307Property Subject to Taxation; Exemptions

This text of Oregon § 307.197 (Equipment used for certain emergencies in navigable waters) is published on Counsel Stack Legal Research, covering Oregon primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Or. Rev. Stat. § 307.197 (2026).

Text

Communications equipment, emergency response equipment and other tangible personal property is exempt from ad valorem property taxation if the equipment or property is:

(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;

(2)Owned by a nonprofit corporation organized under ORS chapter 65 that operates as a maritime fire and safety association; and

(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] (Public Ways)

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Communications equipment, emergency response equipment and other tangible personal property is exempt from ad valorem property taxation if the equipment or property is:
(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;
(2) Owned by a nonprofit corporation organized under ORS chapter 65 that operates as a maritime fire and safety association; and
(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]
(Public Ways)