All cargo containers principally used for the transportation of cargo by vessels in trade and ocean commerce shall be exempt from taxation. The term ‘cargo container’ means a receptacle:

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(1) Of a permanent character and accordingly strong enough to be suitable for repeated use;

(2) Specially designed to facilitate the carriage of goods, by one or more modes of transport, one of which shall be by vessels, without intermediate reloading; and

(3) Fitted with devices permitting its ready handling, particularly its transfer from one mode of transport to another. [1979 c.783 § 1]

Section 2, chapter 783, Oregon Laws 1979, provides:

Cargo containers, as defined in ORS § 307.835, are exempt from taxation for tax years beginning on or after July 1, 1974, and before July 1, 2026. [1979 c.783 § 2; 1987 c.583 § 1; 1995 c.748 § 7; 2003 c.218 § 1; 2009 c.548 § 1; 2013 c.213 § 1; 2019 c.578 § 3]

307.835 was enacted into law by the Legislative Assembly but was not added to or made a part of ORS Chapter 307 or any series therein by legislative action. See Preface to Oregon Revised Statutes for further explanation.

[1959 c.659 § 4; repealed by 1979 c.692 § 13]

(Vertical Housing Development Zones)