(1) The following items of real property machinery and equipment or tangible personal property are exempt from ad valorem property taxation:\n(a) Frost control systems used in agricultural or horticultural activities carried on by the farmer;\n(b) Trellises used for hops, beans or fruit or for other agricultural or horticultural purposes;\n(c) Hop harvesting equipment, including but not limited to hop pickers;\n(d) Oyster racks, trays, stakes and other in-water structures used to raise bivalve mollusks; or\n(e) Equipment used for the fresh shell egg industry that is directly related and reasonably necessary to produce, prepare, package and ship fresh shell eggs from the place of origin to market, whether bolted to the floor, wired or plumbed to interconnected equipment, including but not limited to grain bins, conveyors for transporting grain, grain grinding machinery, feed storage hoppers, cages, egg collection conveyors and equipment for washing, drying, candling, grading, packaging and shipping fresh shell eggs.\n(2) A real property building, structure or improvement is exempt from ad valorem property taxation if it:\n(a) Is used primarily to grow plants for agricultural or ing and shipping fresh shell eggs.\n(2) A real property building, structure or improvement is exempt from ad valorem property taxation if it:\n(a) Is used primarily to grow plants for agricultural or horticultural production;\n(b) Is covered with polyethylene, fiberglass, corrugated polycarbonate acrylic or any other transparent or translucent material designed primarily to allow passage of solar heat and light; and\n(c) Does not have a permanent heat source other than radiant heating provided by direct sunlight. [2001 c.753 §16; 2009 c.776 §11]
Oregon Legal Code