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Oregon · Through 2025 Edition

ORS 307.160: Property of public libraries.

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Where this section sits in the code
  1. 08 - Revenue and Taxation
  2. 29. Revenue and Taxation
  3. Chapter 307 — Property Subject to Taxation; Exemptions

Upon compliance with ORS 307.162, all public libraries and the personal property belonging thereto and connected therewith, and the real property belonging thereto and upon which the library is situated shall be exempt from taxation.

Collected 2026-09-03T23:50:13Z. Source file · JSON

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