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Oregon Revised Statutes

Or. Rev. Stat. § 307.391 (2026)

Field burning smoke management equipment

✓ current as of May 2026
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      307.391 Field burning smoke management equipment. Radio communications equipment, meteorological equipment or other tangible personal property used in connection with the operation of the field burning smoke management program established under ORS 468A.555 to 468A.620 and 468A.992 is exempt from ad valorem property taxation. [2001 c.753 §18]

Notes of Decisions
Cited in 1 case (1 in the last 5 years), 2023–2023 · leading case: Farmers Direct, Inc. Dept. of Rev. (Or. T.C. 2023).
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Farmers Direct, Inc. Dept. of Rev. (Or. T.C. 2023). “325 (exempting livestock, poultry, fur-bearing animals and bees); ORS 307.391 (exempting radio equipment used in field burning management); ORS 307.”
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