{"data":{"id":"us-or/ors-307.160","jurisdiction":"us-or","citation":"ORS 307.160","heading":"Property of public libraries.","body":"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.","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":"64775781d7d7c464255e0012550b2e898b270562e08e42034b1d43df8d048166","source_id":"us-or","stale":false,"prev":"us-or/ors-307.158","next":"us-or/ors-307.162"},"notice":"GroundRules: Original legal text. Not legal advice."}