Oregon Statutes - Chapter 307 - Property Subject to Taxation; Exemptions - Section 307.402 - Beverage containers.

Any beverage container having a refund value as required under ORS 459A.700 to 459A.740 is exempt from ad valorem taxation. [Formerly 310.608; 1983 c.600 §2; 1987 c.691 §2; formerly part of 307.400]

(Pollution Control Facilities)

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Last modified: August 7, 2008