Oregon Revised Statutes
Or. Rev. Stat. § 308.518 (2026)
Legislative intention with respect to ownership or operation of data centers
✓ laws through the 2025 session (checked Sept. 2026)
Find cases:
SyfertCases citing this section
ORSoregonlegislature.gov
JustiaChapter on Justia
CornellLII Search
CasesGoogle Scholar
308.518 Legislative intention with respect to ownership or operation of data centers. The Legislative Assembly declares that the intention of the amendments to ORS 308.516 by section 7, chapter 23, Oregon Laws 2015, is to exclude from central assessment the property of qualifying companies that own or operate data centers. [2015 c.23 §10]
Notes of Decisions
Cited in 1
case (1 in the last 5 years), 2023–2023 · leading case: Delta Air Lines, Inc. v. Dept. of Rev., No. TC 5409 (Or. T.C. Aug. 23, 2023).
Delta Air Lines, Inc. v. Dept. of Rev., No. TC 5409 (Or. T.C. Aug. 23, 2023). “ORDER ON CROSS-MOTIONS FOR PARTIAL SUMMARY JUDGMENT TC 5409 (CONTROL) Page 34 of 57 legislature used the term in a way that could equally encompass incorporeal networks of contractual and other relationships.”
Or. Rev. Stat. § 308.518(1): 1 case
Delta Air Lines, Inc. v. Dept. of Rev., No. TC 5409 (Or. T.C. Aug. 23, 2023). “ORDER ON CROSS-MOTIONS FOR PARTIAL SUMMARY JUDGMENT TC 5409 (CONTROL) Page 34 of 57 legislature used the term in a way that could equally encompass incorporeal networks of contractual and other relationships.”
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.