Relating to property tax exemption for cargo containers; prescribing an effective date.

SB 100 extends the property tax exemption for cargo containers in Oregon, pushing the expiration date from July 1, 2026, to July 1, 2032. This directly affects cargo container owners and operators who currently qualify for this tax exemption under Oregon law. The bill amends existing statute to update the expiration year, maintaining the exemption without requiring new tax payments for qualifying containers during the extended period. It takes effect 91 days after the 2025 legislative session ends.