(1) Tollways, and any related facilities that would normally be purchased, constructed or installed by the Department of Transportation if the tollway were a conventional highway that was constructed and operated by the department, shall be exempt from ad valorem property taxation.

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(2) Tollways are considered state highways for purposes of law enforcement and application of the Oregon Vehicle Code. [1995 c.668 § 8; 2003 c.794 § 269; 2021 c.630 § 141]