Oregon Code § 308.665·Enacted ·Last updated March 01, 2026
Statute Text
Railroad car exemption.
(1) During the period of time described in subsection (3) of this section,
railroad cars owned by private car companies undergoing major work including
remodeling, renovation, conversion or repairs shall be exempt from taxation.
(2) For purposes
of this section, the term major work shall include all remodeling,
renovation, conversion, reconversion or repairs to a railroad car in which the
total labor expended for such work exceeds 10 work hours.
(3) The exemption
described in subsection (1) of this section shall apply for the period of time
in which the railroad cars are awaiting or undergoing major work or are
awaiting transportation to or from or are being transported to or from a
facility performing such major work.
(4) No exemption
under subsection (1) of this section shall be allowed unless the Department of
Revenue is furnished sufficient documentary information to prove that the
claimant is entitled to the exemption. [1973 c.245 §2; 1987 c.158 §48]
Plain English Explanation
This Oregon statute addresses Railroad car exemption. AI-powered analysis coming soon.
Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 308.665
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
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