Oregon Code § 468.270·Enacted ·Last updated March 01, 2026
Statute Text
Tax
status of leasehold interest in facilities.
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. [1974
c.34 §8]
Note:
See note under 468.263.
Plain English Explanation
This Oregon statute addresses Tax
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Key Points
01Part of Oregon statutory law
02Referenced as Oregon Code § 468.270
03Subject to legislative amendments
04Consult a licensed attorney for application to specific cases
Frequently Asked Questions
This section of Oregon law addresses Tax
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