Oregon § 308.516 Certain exceptions to ORS 308.515

Oregon Statutes

§ 308.516 — Certain exceptions to ORS 308.515

Oregon § 308.516

Vol.8

Title 29Revenue and Taxation

Ch. 308Assessment of Property for Taxation

This text of Oregon § 308.516 (Certain exceptions to ORS 308.515) 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. § 308.516 (2026).

Text

(1)A company is not a company described in ORS 308.515 (1) to the extent that the company furnishes undiluted liquefied or industrial gas in bottles, tanks or similar containers.

(2)A company is not a company described in ORS 308.515 (1) if:

(a)The company generates electricity primarily for the company’s own use and makes no more than incidental sales of the company’s surplus electricity to other persons; or

(b)(A) The company’s generating facility is primarily fueled by wood waste or other biomass fuel;

(B)The generating facility has a maximum capacity of 20 megawatts; and

(C)The company, if selling the generated electricity, does so only directly to an electric utility, as defined in ORS 758.505, for the electric utility’s distribution to utility customers.

(3)(a) A company that is

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(1) A company is not a company described in ORS 308.515 (1) to the extent that the company furnishes undiluted liquefied or industrial gas in bottles, tanks or similar containers.
(2) A company is not a company described in ORS 308.515 (1) if:
(a) The company generates electricity primarily for the company’s own use and makes no more than incidental sales of the company’s surplus electricity to other persons; or
(b)(A) The company’s generating facility is primarily fueled by wood waste or other biomass fuel;
(B) The generating facility has a maximum capacity of 20 megawatts; and
(C) The company, if selling the generated electricity, does so only directly to an electric utility, as defined in ORS 758.505, for the electric utility’s distribution to utility customers.
(3)(a) A company that is in the business of communication and is the owner or lessee of a data center is not a company described in ORS 308.515 (1) if the historical or original cost of all real and tangible personal property, other than data centers, that is owned or leased by the company in Oregon, is in service and is used by the company in the business of communication, is less than or equal to 10 percent of the historical or original cost of the real and tangible personal property of all data centers owned, leased or used by the company in Oregon and all additions to the data center property.
(b) For purposes of this subsection, property other than data centers used in the business of communication does not include property to the extent the property constitutes:
(A) An office;
(B) A warehouse;
(C) A manufacturing plant;
(D) A retail outlet;
(E) Property used in connection with a data center to generate electricity; or
(F) Electricity generated by property described in subparagraph (E) of this paragraph.
(4) For purposes of ORS 308.515 (1), a company is not a company in the business of communication solely because the company manufactures or holds out for sale property used by any person in communication.