Oregon Revised Statutes

Or. Rev. Stat. § 308.518 (2026)

Legislative intention with respect to ownership or operation of data centers

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      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.”
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