Oregon Revised Statutes Highways, Roads, Bridges and Ferries § 381.824

Every bridge that passes over a river or body of water forming a boundary between this state and another state, and that has been constructed or acquired and is being operated by the other state or by any county, city or other municipality of the other state, shall, together with its approaches, be exempt from all property and other taxes in this state, if the other state exempts from all taxation every such interstate bridge, together with its approaches, constructed or acquired and operated by this state or by any county, city or other municipality of this state.