{"data":{"id":"us-or/ors-307.450","jurisdiction":"us-or","citation":"ORS 307.450","heading":"Certain beach lands.","body":"The land, but not the improvements to the land, within the area described by ORS 390.770 is exempt from taxation. [1969 c.601 §15; 1999 c.21 §14]\n(Food Processing Equipment)","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":"d885e319f0cc9951534071d6e2f6cc071a7ac83e618f7f6fafe27d5d5ed13031","source_id":"us-or","stale":false,"prev":"us-or/ors-307.430","next":"us-or/ors-307.453"},"notice":"GroundRules: Original legal text. Not legal advice."}