{"data":{"id":"us-or/ors-307.080","jurisdiction":"us-or","citation":"ORS 307.080","heading":"Mining claims.","body":"Except for the improvements, machinery and buildings thereon, mining claims are exempt from taxation prior to obtaining a patent therefor from the United States.","path":["08 - Revenue and Taxation","29. Revenue and Taxation","Chapter 307 — Property Subject to Taxation; Exemptions"],"source_url":"https://www.oregonlegislature.gov/bills_laws/ors/ors307.html","current_through":"2025 Edition","vintage":"","retrieved_at":"2026-09-03T23:50:13Z","sha256":"10d0fbbc32efd96634f46c4da550d52c0c24cd9fc6ab729ba568009b2d38cf5a","source_id":"us-or","stale":false,"prev":"us-or/ors-307.070","next":"us-or/ors-307.090"},"notice":"GroundRules: Original legal text. Not legal advice."}