Oregon Revised Statutes Chapter 308 § 308.517 — To
Oregon Revised Statutes Chapter 308 ·
Oregon Code § 308.517·Enacted ·Last updated March 01, 2026
Statute Text
To
whom property assessed; certain property not to be assessed.
(1) Except as provided in
subsections (2) and (3) of this section, the Department of Revenue shall assess
to the property user all property owned, leased, rented, chartered or otherwise
held for or used by it in performing a business, service or sale of a commodity
enumerated in ORS 308.515.
(2) Where any
property owned, leased, rented, chartered or otherwise assigned by an owner,
lessor, lessee or user whose property is otherwise subject to ORS 308.505 to
Plain English Explanation
This Oregon statute addresses To
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 308.517
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses To
. Read the full statute text above for details.
This page reflects the current text as of our last update. Always verify with the official Oregon legislature website for the most current version.
The formal citation is Oregon Code § 308.517. Use this format in legal documents and court filings.
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