Or. Rev. Stat. » Oregon Revised Statutes
Oregon Revised Statutes

Or. Rev. Stat. § 308.516 (2026)

Certain exceptions to ORS 308.515

✓ current as of May 2026
Find cases: SyfertCases citing this section ORSoregonlegislature.gov JustiaChapter on Justia CornellLII Search CasesGoogle Scholar

      308.516 Certain exceptions to ORS 308.515. (1) A company is not a company described in ORS 308.515 (1) to the extent that the company furnishes undiluted liquefied or industrial gas in bottles, tanks or similar containers.

      (2) A company is not a company described in ORS 308.515 (1) if:

      (a) The company generates electricity primarily for the company’s own use and makes no more than incidental sales of the company’s surplus electricity to other persons; or

      (b)(A) The company’s generating facility is primarily fueled by wood waste or other biomass fuel;

      (B) The generating facility has a maximum capacity of 20 megawatts; and

      (C) The company, if selling the generated electricity, does so only directly to an electric utility, as defined in ORS 758.505, for the electric utility’s distribution to utility customers.

      (3)(a) A company that is in the business of communication and is the owner or lessee of a data center is not a company described in ORS 308.515 (1) if the historical or original cost of all real and tangible personal property, other than data centers, that is owned or leased by the company in Oregon, is in service and is used by the company in the business of communication, is less than or equal to 10 percent of the historical or original cost of the real and tangible personal property of all data centers owned, leased or used by the company in Oregon and all additions to the data center property.

      (b) For purposes of this subsection, property other than data centers used in the business of communication does not include property to the extent the property constitutes:

      (A) An office;

      (B) A warehouse;

      (C) A manufacturing plant;

      (D) A retail outlet;

      (E) Property used in connection with a data center to generate electricity; or

      (F) Electricity generated by property described in subparagraph (E) of this paragraph.

      (4) For purposes of ORS 308.515 (1), a company is not a company in the business of communication solely because the company manufactures or holds out for sale property used by any person in communication. [2012 c.103 §3; 2015 c.23 §7]

Notes of Decisions
Cited in 3 cases (1 in the last 5 years), 2019–2023 · leading case: Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019).
Sort: Relevance Newest Treatment
Level 3 Commc'ns LLC III v. Dept. of Rev., 23 Or. Tax 440 (Or. T.C. 2019). “560(1) (contents of roll); ORS 308.516 (excep- tions to central assessment); ORS 308.”
T-Mobile USA, Inc. v. Dept. of Rev., 24 Or. Tax 22 (Or. T.C. 2020). “) The court has found no cases or other guidance interpreting “inciden- tal to transportation upon the high seas,” and the legislature 12 The 2017 edition of the central assessment statutes also uses the term “incidental” in ORS 308.516(2)(a), which excludes from central…”
Delta Air Lines, Inc. v. Dept. of Rev. (Or. T.C. 2023). “515(4) (2007)); Or Laws 2012, ch 103, §1 (moving definition of what is not considered a gas bottle company and an electric company to ORS 308.516). that is prepared by the division of the department charged with property tax administration.”
— Or. Rev. Stat. § 308.516(2)(a) — 1 case
T-Mobile USA, Inc. v. Dept. of Rev., 24 Or. Tax 22 (Or. T.C. 2020). “) The court has found no cases or other guidance interpreting “inciden- tal to transportation upon the high seas,” and the legislature 12 The 2017 edition of the central assessment statutes also uses the term “incidental” in ORS 308.516(2)(a), which excludes from central…”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.