{"data":{"id":"us-or/ors-307.815","jurisdiction":"us-or","citation":"ORS 307.815","heading":"Exemption limited to taxes of district adopting ORS 307.811.","body":"The exemption provided in ORS 307.811 applies only to the taxes of a taxing district the governing body of which has adopted, by ordinance or resolution, the provisions of ORS 307.811. [1999 c.476 §2a]\n(Public Beach Access Sites)","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":"0f56f02a5e36d74e2b37c68fa351a86f4edf5058af953c04f428cdec41643818","source_id":"us-or","stale":false,"prev":"us-or/ors-307.811","next":"us-or/ors-307.818"},"notice":"GroundRules: Original legal text. Not legal advice."}