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Oregon · Through 2025 Edition

ORS 307.200: Public ways.

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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

All lands within the boundary of any county road, and all dedicated streets and alleys in any incorporated or unincorporated city or town, or town plat, within this state, are exempt from assessment and taxation while used for such purposes.

(Mobile Home or Manufactured Dwelling Parks)

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

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