GroundRules
ORS 307.080: Mining claims.
Where this section sits in the code
- 08 - Revenue and Taxation
- 29. Revenue and Taxation
- Chapter 307 — Property Subject to Taxation; Exemptions
Except for the improvements, machinery and buildings thereon, mining claims are exempt from taxation prior to obtaining a patent therefor from the United States.
Collected 2026-09-03T23:50:13Z. Source file · JSON