Logging equipment consisting of a skyline yarder and carriage in the form of a mobile tower or swing yarder that is capable of full log suspension during inhaul is exempt from ad valorem property taxation. [1999 c.957 §6]
Note: Section 7, chapter 957, Oregon Laws 1999, provides:
Sec. 7. ORS 307.831 applies to tax years beginning on or after July 1, 2000, and before July 1, 2012. [1999 c.957 §7; 2003 c.795 §2]
(Cargo Containers)
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