Statutes, codes, and regulations
Oregon Revised Statutes
Title 29 - REVENUE AND TAXATIONChapter 307 - PROPERTY SUBJECT TO TAXATION; EXEMPTIONSEXEMPTIONS
INSTITUTIONAL, RELIGIOUS, FRATERNAL, INTERMENT PROPERTIES
Section 307.160 - Property of public libraries

ORS § 307.160

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Current through 2024 Regular Session legislation effective April 4, 2024
Section 307.160 - Property of public libraries

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.

ORS 307.160