{"data":{"id":"us-or/ors-307.459","jurisdiction":"us-or","citation":"ORS 307.459","heading":"Rules.","body":"The Department of Revenue and the State Department of Agriculture may adopt rules to implement the provisions of ORS 307.455, 307.457 and 307.458.","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":"4c3b9a2d19e7f29f5f1eef61961dac8f2252d2189b859a201113f27060bfe85d","source_id":"us-or","stale":false,"prev":"us-or/ors-307.458","next":"us-or/ors-307.460"},"notice":"GroundRules: Original legal text. Not legal advice."}