Chapter 931 Oregon Laws 2001

AN ACT

HB 2280

Relating to taxation.

Be It Enacted by the People of the State of Oregon:

SECTION 1. Section 2 of this 2001 Act is added to and made a part of ORS chapter 307.

SECTION 2. Any sports facility owned by a city with a population of at least 500,000 is exempt from taxation, even if leased to or operated by a taxpaying entity.

Approved by the Governor August 9, 2001

Filed in the office of Secretary of State August 9, 2001

Effective date January 1, 2002

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