Property tax exemption; application of certain laws. (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

ORS 383.017 — under Chapter 383.

ORS 383.017

(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]