Oregon Code § 307.118·Enacted ·Last updated March 01, 2026
Statute Text
Wastewater and sewage treatment facilities.
Upon compliance with ORS 307.162, the wastewater
treatment facilities, sewage treatment facilities and all other property used
for the purpose of wastewater treatment or sewage treatment, including the land
underneath the facilities, shall be exempt from taxation if:
(1) Owned by a
nonprofit corporation that was in existence as of January 1, 1997; and
(2) The nonprofit
corporations only activities consist of operating wastewater treatment and
sewage treatment facilities that were constructed and in operation as of
January 1, 1997. [1997 c.485 §2]
Plain English Explanation
This Oregon statute addresses Wastewater and sewage treatment facilities. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 307.118
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Wastewater and sewage treatment facilities. Read the full statute text above for details.
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The formal citation is Oregon Code § 307.118. Use this format in legal documents and court filings.
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