ORS 307.080: Mining claims.
Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
Except for the improvements, machinery and buildings thereon, mining claims are exempt from taxation prior to obtaining a patent therefor from the United States.
Administrative rules citing this section
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Cited by
- ORS 307.040: Property of the United States; certain electricity transmission system property leased to United States.
- ORS 308.115: Minerals, coal, oil, gas or other severable interests owned separately from realty not subject to tax; exception for actively mined interests; separately owned improvements separately assessed.
- OAR 150-307-0040: Taxation of Property Associated with Mining Claims on Federal Land
Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors307.html