ORS 307.160: Property of public libraries.

Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07

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.

This rule cites

ORS 307.162 — resolved

Cited by

ORS 307.035: Publishing summary of certain exempt real property.

Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors307.html