Oregon § 468.270 Tax status of leasehold interest in facilities

Oregon Statutes

§ 468.270 — Tax status of leasehold interest in facilities

Oregon § 468.270

Vol.13

Title 36AHousing; Lottery and Games; Environment

Ch. 468Environmental Quality Generally

This text of Oregon § 468.270 (Tax status of leasehold interest in facilities) 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. § 468.270 (2026).

Text

Nothing in ORS 468.263 to 468.272 is intended to exempt from taxation or assessment the leasehold interest of any lessee in any facility nor are ORS 468.263 to 468.272 intended to affect any exemption or credit from taxation which might otherwise be available to any lessee under the laws of the State of Oregon. Such leasehold interest is classified for purposes of taxation as having the same value as the fee interest in that property.

Free access — add to your briefcase to read the full text and ask questions with AI

Nothing in ORS 468.263 to 468.272 is intended to exempt from taxation or assessment the leasehold interest of any lessee in any facility nor are ORS 468.263 to 468.272 intended to affect any exemption or credit from taxation which might otherwise be available to any lessee under the laws of the State of Oregon. Such leasehold interest is classified for purposes of taxation as having the same value as the fee interest in that property.