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.
Section: Previous 468.263 468.264 468.265 468.266 468.267 468.268 468.269 468.270 468.271 468.272 468.275 468.280 468.285 468.290 468.295 NextLast modified: August 7, 2008