ORS 307.197 Equipment used for certain emergencies in navigable waters

Communications equipment, emergency response equipment and other tangible personal property is exempt from ad valorem property taxation if the equipment or property is:

Acquired or used primarily for the purposes of responding to and maintaining the capability to respond to shipboard fires or oil spills in navigable waters;

Owned by a nonprofit corporation organized under ORS chapter 65 that operates as a maritime fire and safety association; and

Made available by the nonprofit corporation for use by a federal, state or local emergency response agency pursuant to a mutual aid compact.