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ORS 307.450: Certain beach lands. Edition: 2025 EditionEffective: 2026-01-01Last verified: 2026-09-07
The land, but not the improvements to the land, within the area described by ORS 390.770 is exempt from taxation. [1969 c.601 §15; 1999 c.21 §14] (Food Processing Equipment)
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Official source: https://www.oregonlegislature.gov/bills_laws/ors/ors307.html
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